{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff39\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang2057\deflangfe2057\themelang2057\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 \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI;}
{\f39\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}NewCenturySchlbk{\*\falt Century Schoolbook};}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century Schoolbook;}
{\f41\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Caslon Pro Bold;}{\f42\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Caslon Pro;}
{\f43\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Fangsong Std R;}{\f44\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Fangsong Std R;}
{\f45\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Fan Heiti Std B;}{\f46\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Fan Heiti Std B;}
{\f47\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Gothic Std B;}{\f48\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Gothic Std B;}
{\f49\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Heiti Std R;}{\f50\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Heiti Std R;}
{\f51\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Kaiti Std R;}{\f52\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Kaiti Std R;}
{\f53\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Garamond Pro Bold;}{\f54\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Garamond Pro;}
{\f55\fbidi \fscript\fcharset0\fprq2{\*\panose 00000000000000000000}Birch Std;}{\f56\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Blackoak Std;}{\f57\fbidi \fscript\fcharset0\fprq2{\*\panose 00000000000000000000}Brush Script Std;}
{\f58\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Chaparral Pro;}{\f59\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Charlemagne Std;}{\f60\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Cooper Std Black;}
{\f61\fbidi \fscript\fcharset0\fprq2{\*\panose 00000000000000000000}Giddyup Std;}{\f62\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Hobo Std;}{\f63\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N B;}
{\f64\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N B;}{\f65\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N EL;}
{\f66\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N EL;}{\f67\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N H;}
{\f68\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N H;}{\f69\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N L;}
{\f70\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N L;}{\f71\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N M;}
{\f72\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N M;}{\f73\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N R;}
{\f74\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N R;}{\f75\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N B;}
{\f76\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N B;}{\f77\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N EL;}
{\f78\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N EL;}{\f79\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N H;}
{\f80\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N H;}{\f81\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N L;}
{\f82\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N L;}{\f83\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N M;}
{\f84\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N M;}{\f85\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N R;}
{\f86\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N R;}{\f87\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Lithos Pro Regular;}
{\f88\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Mesquite Std;}{\f89\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Minion Pro Cond;}{\f90\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Minion Pro Med;}
{\f91\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Minion Pro SmBd;}{\f92\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Nueva Std Cond;}{\f93\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}OCR A Std;}
{\f94\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Orator Std;}{\f95\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Poplar Std;}{\f96\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Prestige Elite Std;}
{\f97\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Rosewood Std Regular;}{\f98\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Stencil Std;}{\f99\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Tekton Pro;}
{\f100\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Tekton Pro Cond;}{\f101\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Tekton Pro Ext;}{\f102\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Trajan Pro;}
{\f103\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Arabic;}{\f104\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Hebrew;}{\f105\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Ming Std L;}
{\f106\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Ming Std L;}{\f107\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Myungjo Std M;}
{\f108\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Myungjo Std M;}{\f109\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Song Std L;}
{\f110\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Song Std L;}{\f111\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro B;}
{\f112\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro B;}{\f113\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro EL;}
{\f114\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro EL;}{\f115\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro H;}
{\f116\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro H;}{\f117\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro L;}
{\f118\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro L;}{\f119\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro M;}
{\f120\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro M;}{\f121\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro R;}
{\f122\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro R;}{\f123\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro B;}
{\f124\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro B;}{\f125\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro EL;}
{\f126\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro EL;}{\f127\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro H;}
{\f128\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro H;}{\f129\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro L;}
{\f130\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro L;}{\f131\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro M;}
{\f132\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro M;}{\f133\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro R;}
{\f134\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro R;}{\f135\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Letter Gothic Std;}
{\f136\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Minion Pro;}{\f137\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Myriad Pro;}{\f138\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Myriad Pro Cond;}
{\f139\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Myriad Pro Light;}{\f140\fbidi \fnil\fcharset2\fprq2{\*\panose 00000000000000000000}Marlett;}{\f141\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}@Batang;}
{\f142\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}BatangChe;}{\f143\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}@BatangChe;}{\f144\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}Gungsuh;}
{\f145\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}@Gungsuh;}{\f146\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}GungsuhChe;}{\f147\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}@GungsuhChe;}
{\f148\fbidi \fnil\fcharset0\fprq2{\*\panose 01010101010101010101}DaunPenh;}{\f149\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}DokChampa;}{\f150\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503040102020104}Euphemia;}
{\f151\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Vani;}{\f152\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}@Gulim;}{\f153\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}GulimChe;}
{\f154\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}@GulimChe;}{\f155\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}@Dotum;}{\f156\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}DotumChe;}
{\f157\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}@DotumChe;}{\f158\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0806030902050204}Impact;}{\f159\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Iskoola Pota;}
{\f160\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Kalinga;}{\f161\fbidi \froman\fcharset0\fprq2{\*\panose 02020503030404060203}Kartika;}{\f162\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Khmer UI;}
{\f163\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Lao UI;}{\f164\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609040504020204}Lucida Console;}{\f165\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0503020000020004}Malgun Gothic;}
{\f166\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0503020000020004}@Malgun Gothic;}{\f167\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}Meiryo;}{\f168\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}@Meiryo;}
{\f169\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}Meiryo UI;}{\f170\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}@Meiryo UI;}{\f171\fbidi \fnil\fcharset0\fprq2{\*\panose 01010100010101010101}Microsoft Himalaya;}
{\f172\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}Microsoft JhengHei;}{\f173\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}@Microsoft JhengHei;}
{\f174\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}Microsoft YaHei;}{\f175\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}@Microsoft YaHei;}
{\f176\fbidi \fmodern\fcharset136\fprq1{\*\panose 02020509000000000000}@MingLiU;}{\f177\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@PMingLiU;}{\f178\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU_HKSCS;}
{\f179\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU_HKSCS;}{\f180\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU-ExtB;}{\f181\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU-ExtB;}
{\f182\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}PMingLiU-ExtB;}{\f183\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@PMingLiU-ExtB;}
{\f184\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU_HKSCS-ExtB;}{\f185\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU_HKSCS-ExtB;}
{\f186\fbidi \fscript\fcharset0\fprq2{\*\panose 03000500000000000000}Mongolian Baiti;}{\f187\fbidi \fmodern\fcharset128\fprq1{\*\panose 020b0609070205080204}@MS Gothic;}{\f188\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}MS PGothic;}
{\f189\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}@MS PGothic;}{\f190\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}MS UI Gothic;}{\f191\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}@MS UI Gothic;}
{\f192\fbidi \fmodern\fcharset128\fprq1{\*\panose 02020609040205080304}@MS Mincho;}{\f193\fbidi \froman\fcharset128\fprq2{\*\panose 02020600040205080304}MS PMincho;}{\f194\fbidi \froman\fcharset128\fprq2{\*\panose 02020600040205080304}@MS PMincho;}
{\f195\fbidi \fnil\fcharset0\fprq2{\*\panose 02000500030200090000}MV Boli;}{\f196\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft New Tai Lue;}{\f197\fbidi \fnil\fcharset0\fprq2{\*\panose 02000504070300020003}Nyala;}
{\f198\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft PhagsPa;}{\f199\fbidi \froman\fcharset0\fprq2{\*\panose 02020602070100000000}Plantagenet Cherokee;}
{\f200\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0504020000000003}Segoe Script;}{\f201\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0702040204020203}Segoe UI Semibold;}{\f202\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI Light;}
{\f203\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI Symbol;}{\f204\fbidi \fnil\fcharset134\fprq2{\*\panose 02010600030101010101}@SimSun;}{\f205\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609030101010101}NSimSun;}
{\f206\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609030101010101}@NSimSun;}{\f207\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}SimSun-ExtB;}{\f208\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@SimSun-ExtB;}
{\f209\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft Tai Le;}{\f210\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Shonar Bangla;}
{\f211\fbidi \fscript\fcharset0\fprq2{\*\panose 03000500000000000000}Microsoft Yi Baiti;}{\f212\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}{\f213\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Microsoft Sans Serif;}
{\f214\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Aparajita;}{\f215\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Ebrima;}{\f216\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gisha;}
{\f217\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Kokila;}{\f218\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0100010101010101}MoolBoran;}{\f219\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Utsaah;}
{\f220\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Vijaya;}{\f221\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Andalus;}{\f222\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040406030203}Arabic Typesetting;}
{\f223\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Simplified Arabic;}{\f224\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Simplified Arabic Fixed;}
{\f225\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Sakkal Majalla;}{\f226\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Traditional Arabic;}{\f227\fbidi \fnil\fcharset177\fprq2{\*\panose 02010803020104030203}Aharoni;}
{\f228\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0502060401010101}David;}{\f229\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0503060101010101}FrankRuehl;}{\f230\fbidi \fnil\fcharset177\fprq2{\*\panose 02010502060101010101}Levenim MT;}
{\f231\fbidi \fswiss\fcharset177\fprq2{\*\panose 020b0502050101010101}Miriam;}{\f232\fbidi \fmodern\fcharset177\fprq1{\*\panose 020b0509050101010101}Miriam Fixed;}{\f233\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0502050101010101}Narkisim;}
{\f234\fbidi \fmodern\fcharset177\fprq1{\*\panose 02030509050101010101}Rod;}{\f235\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}FangSong;}{\f236\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@FangSong;}
{\f237\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@SimHei;}{\f238\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}KaiTi;}{\f239\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@KaiTi;}
{\f240\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}AngsanaUPC;}{\f241\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Browallia New;}{\f242\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}BrowalliaUPC;}
{\f243\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0304020202020204}CordiaUPC;}{\f244\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}DilleniaUPC;}{\f245\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}EucrosiaUPC;}
{\f246\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}FreesiaUPC;}{\f247\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}IrisUPC;}{\f248\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}JasmineUPC;}
{\f249\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}KodchiangUPC;}{\f250\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}LilyUPC;}{\f251\fbidi \fscript\fcharset136\fprq1{\*\panose 03000509000000000000}DFKai-SB;}
{\f252\fbidi \fscript\fcharset136\fprq1{\*\panose 03000509000000000000}@DFKai-SB;}{\f253\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020204}Lucida Sans Unicode;}{\f254\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a04020102020204}Arial Black;}
{\f255\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\f256\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0502030303020204}Candara;}{\f257\fbidi \fscript\fcharset0\fprq2{\*\panose 030f0702030302020204}Comic Sans MS;}
{\f258\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609020204030204}Consolas;}{\f259\fbidi \froman\fcharset0\fprq2{\*\panose 02030602050306030303}Constantia;}{\f260\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020204020204}Corbel;}
{\f261\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020102020204}Franklin Gothic Medium;}{\f262\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040605051002020d02}Gabriola;}{\f263\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050405020303}Georgia;}
{\f264\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino Linotype;}{\f265\fbidi \fnil\fcharset0\fprq2{\*\panose 02000600000000000000}Segoe Print;}{\f266\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020202020204}Trebuchet MS;}
{\f267\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana;}{\f268\fbidi \froman\fcharset2\fprq2{\*\panose 05030102010509060703}Webdings;}{\f269\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0706040902060204}Haettenschweiler;}
{\f270\fbidi \froman\fcharset0\fprq2{\*\panose 02040602050305030304}Book Antiqua;}{\f271\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020202020204}Century Gothic;}{\f272\fbidi \froman\fcharset0\fprq2{\*\panose 02020404030301010803}Garamond;}
{\f273\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010201010101}Monotype Corsiva;}{\f274\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020202020204}Agency FB;}
{\f275\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0704030504030204}Arial Rounded MT Bold;}{\f276\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020505051007020d02}Blackadder ITC;}{\f277\fbidi \froman\fcharset0\fprq2{\*\panose 02070603080606020203}Bodoni MT;}
{\f278\fbidi \froman\fcharset0\fprq2{\*\panose 02070a03080606020203}Bodoni MT Black;}{\f279\fbidi \froman\fcharset0\fprq2{\*\panose 02070606080606020203}Bodoni MT Condensed;}
{\f280\fbidi \froman\fcharset0\fprq2{\*\panose 02050604050505020204}Bookman Old Style;}{\f281\fbidi \fscript\fcharset0\fprq2{\*\panose 03070402050302030203}Bradley Hand ITC;}{\f282\fbidi \froman\fcharset0\fprq2{\*\panose 02040603050505030304}Calisto MT;}
{\f283\fbidi \froman\fcharset0\fprq2{\*\panose 020a0402060406010301}Castellar;}{\f284\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0705020206020404}Copperplate Gothic Bold;}
{\f285\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0507020206020404}Copperplate Gothic Light;}{\f286\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040404050702020202}Curlz MT;}
{\f287\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020407070d0804}Edwardian Script ITC;}{\f288\fbidi \froman\fcharset0\fprq2{\*\panose 02020904090505020303}Elephant;}{\f289\fbidi \froman\fcharset0\fprq2{\*\panose 02090707080505020304}Engravers MT;}
{\f290\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0907030504020204}Eras Bold ITC;}{\f291\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0805030504020804}Eras Demi ITC;}{\f292\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0402030504020804}Eras Light ITC;}
{\f293\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020804}Eras Medium ITC;}{\f294\fbidi \fdecor\fcharset0\fprq2{\*\panose 04060505060202020a04}Felix Titling;}{\f295\fbidi \fscript\fcharset0\fprq2{\*\panose 03060902040502070203}Forte;}
{\f296\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020102020204}Franklin Gothic Book;}{\f297\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0703020102020204}Franklin Gothic Demi;}
{\f298\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0706030402020204}Franklin Gothic Demi Cond;}{\f299\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903020102020204}Franklin Gothic Heavy;}
{\f300\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606030402020204}Franklin Gothic Medium Cond;}{\f301\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040607040605}French Script MT;}
{\f302\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040504061007020d02}Gigi;}{\f303\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020104020203}Gill Sans MT;}{\f304\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0506020104020203}Gill Sans MT Condensed;}
{\f305\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a02020104020203}Gill Sans Ultra Bold;}{\f306\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a06020104020203}Gill Sans Ultra Bold Condensed;}
{\f307\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0902020104020203}Gill Sans MT Ext Condensed Bold;}{\f308\fbidi \froman\fcharset0\fprq2{\*\panose 02030808020601010101}Gloucester MT Extra Condensed;}
{\f309\fbidi \froman\fcharset0\fprq2{\*\panose 02020502050305020303}Goudy Old Style;}{\f310\fbidi \froman\fcharset0\fprq2{\*\panose 0202090407030b020401}Goudy Stout;}{\f311\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020605060303030202}Imprint MT Shadow;}
{\f312\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602040502020204}Lucida Sans;}{\f313\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0509030504030204}Lucida Sans Typewriter;}{\f314\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0502030308020204}Maiandra GD;}
{\f315\fbidi \fmodern\fcharset0\fprq2{\*\panose 02010509020102010303}OCR A Extended;}{\f316\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020206070c0b05}Palace Script MT;}{\f317\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502060502030205}Papyrus;}
{\f318\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060401020303}Perpetua;}{\f319\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060505020804}Perpetua Titling MT;}{\f320\fbidi \fscript\fcharset0\fprq2{\*\panose 03060402040406080204}Pristina;}
{\f321\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502040507070304}Rage Italic;}{\f322\fbidi \froman\fcharset0\fprq2{\*\panose 02060603020205020403}Rockwell;}{\f323\fbidi \froman\fcharset0\fprq2{\*\panose 02060603050405020104}Rockwell Condensed;}
{\f324\fbidi \froman\fcharset0\fprq2{\*\panose 02060903040505020403}Rockwell Extra Bold;}{\f325\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040607080904}Script MT Bold;}{\f326\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602020104020603}Tw Cen MT;}
{\f327\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020104020203}Tw Cen MT Condensed;}{\f328\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0803020202020204}Tw Cen MT Condensed Extra Bold;}
{\f329\fbidi \froman\fcharset0\fprq2{\*\panose 02020602080505020303}Baskerville Old Face;}{\f330\fbidi \froman\fcharset0\fprq2{\*\panose 02020503060305020303}Bell MT;}{\f331\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0602020502020306}Berlin Sans FB;}
{\f332\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0802020502020306}Berlin Sans FB Demi;}{\f333\fbidi \froman\fcharset0\fprq2{\*\panose 02050806060905020404}Bernard MT Condensed;}
{\f334\fbidi \froman\fcharset0\fprq2{\*\panose 02070706080601050204}Bodoni MT Poster Compressed;}{\f335\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903060703020204}Britannic Bold;}
{\f336\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040905080b02020502}Broadway;}{\f337\fbidi \fscript\fcharset0\fprq2{\*\panose 03060802040406070304}Brush Script MT;}{\f338\fbidi \froman\fcharset0\fprq2{\*\panose 0207040306080b030204}Californian FB;}
{\f339\fbidi \froman\fcharset0\fprq2{\*\panose 02030504050205020304}Centaur;}{\f340\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404031007020602}Chiller;}{\f341\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020805060202030203}Colonna MT;}
{\f342\fbidi \froman\fcharset0\fprq2{\*\panose 0208090404030b020404}Cooper Black;}{\f343\fbidi \froman\fcharset0\fprq2{\*\panose 0204060206030a020304}Footlight MT Light;}
{\f344\fbidi \fscript\fcharset0\fprq2{\*\panose 030804020302050b0404}Freestyle Script;}{\f345\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040505050a02020702}Harrington;}{\f346\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050506030303}High Tower Text;}
{\f347\fbidi \fdecor\fcharset0\fprq2{\*\panose 04090605060d06020702}Jokerman;}{\f348\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040403040a02020202}Juice ITC;}{\f349\fbidi \fscript\fcharset0\fprq2{\*\panose 03050502040202030202}Kristen ITC;}
{\f350\fbidi \fscript\fcharset0\fprq2{\*\panose 030304020206070d0d06}Kunstler Script;}{\f351\fbidi \froman\fcharset0\fprq2{\*\panose 02040602050505020304}Lucida Bright;}
{\f352\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Calligraphy;}{\f353\fbidi \froman\fcharset0\fprq2{\*\panose 02060602050505020204}Lucida Fax;}
{\f354\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Handwriting;}{\f355\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030805050802020d02}Magneto;}
{\f356\fbidi \fscript\fcharset0\fprq2{\*\panose 03020802060602070202}Matura MT Script Capitals;}{\f357\fbidi \fscript\fcharset0\fprq2{\*\panose 03090702030407020403}Mistral;}
{\f358\fbidi \froman\fcharset0\fprq2{\*\panose 02070704070505020303}Modern No. 20;}{\f359\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070703030202}Niagara Engraved;}{\f360\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070702020202}Niagara Solid;}
{\f361\fbidi \fscript\fcharset0\fprq2{\*\panose 03040902040508030806}Old English Text MT;}{\f362\fbidi \fdecor\fcharset0\fprq2{\*\panose 04050602080702020203}Onyx;}{\f363\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040708040804}Parchment;}
{\f364\fbidi \fdecor\fcharset0\fprq2{\*\panose 040506030a0602020202}Playbill;}{\f365\fbidi \froman\fcharset0\fprq2{\*\panose 02080502050505020702}Poor Richard;}{\f366\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040805050809020602}Ravie;}
{\f367\fbidi \fscript\fcharset0\fprq2{\*\panose 030604020304060b0204}Informal Roman;}{\f368\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020904020102020604}Showcard Gothic;}{\f369\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040a07060a02020202}Snap ITC;}
{\f370\fbidi \fdecor\fcharset0\fprq2{\*\panose 040409050d0802020404}Stencil;}{\f371\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404030d07020202}Tempus Sans ITC;}{\f372\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502030502020203}Viner Hand ITC;}
{\f373\fbidi \fscript\fcharset0\fprq2{\*\panose 03050402040407070305}Vladimir Script;}{\f374\fbidi \froman\fcharset0\fprq2{\*\panose 020a0a07050505020404}Wide Latin;}{\f375\fbidi \froman\fcharset2\fprq2{\*\panose 05020102010507070707}Wingdings 2;}
{\f376\fbidi \froman\fcharset2\fprq2{\*\panose 05040102010807070707}Wingdings 3;}{\f377\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}@Arial Unicode MS;}{\f378\fbidi \fnil\fcharset0\fprq2{\*\panose 00000000000000000000}ZWAdobeF;}
{\f379\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020201020101}Euro Sign;}{\f380\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020202030204}Arial Narrow;}{\f381\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gadugi;}
{\f382\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Leelawadee;}{\f383\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}Microsoft JhengHei UI;}
{\f384\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}@Microsoft JhengHei UI;}{\f385\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Microsoft Uighur;}
{\f386\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}Microsoft YaHei UI;}{\f387\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}@Microsoft YaHei UI;}
{\f388\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0402040204020203}Segoe UI Semilight;}{\f389\fbidi \fnil\fcharset2\fprq2{\*\panose 05010100010000000000}MS Outlook;}{\f390\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020705040a02060702}Algerian;}
{\f391\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030905020b02020c02}Bauhaus 93;}{\f392\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030604020f02020d02}Harlow Solid Italic;}{\f393\fbidi \fscript\fcharset0\fprq2{\*\panose 03020602050506090804}Vivaldi;}
{\f394\fbidi \fnil\fcharset2\fprq2{\*\panose 05010101010101010101}Bookshelf Symbol 7;}{\f395\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}MS Reference Sans Serif;}
{\f396\fbidi \fnil\fcharset2\fprq2{\*\panose 05000500000000000000}MS Reference Specialty;}{\f397\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Nirmala UI;}
{\f398\fbidi \froman\fcharset0\fprq0{\*\panose 00000000000000000000}Times New Roman PS;}{\f399\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Estrangella Edessa;}
{\f400\fbidi \fswiss\fcharset163\fprq2{\*\panose 00000000000000000000}Microsoft Sans Serif (Vietnames;}{\f401\fbidi \fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Franklin Gothic Demi Cond Balti;}
{\f402\fbidi \fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Franklin Gothic Medium Cond Gre;}{\f403\fbidi \fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Franklin Gothic Medium Cond Bal;}
{\f404\fbidi \fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Gill Sans Ultra Bold Condensed ;}{\f405\fbidi \fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Tw Cen MT Condensed Extra Bold ;}
{\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;}{\f406\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\f407\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f409\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f410\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f411\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f412\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f413\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f414\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f416\fbidi \fswiss\fcharset238\fprq2 Arial CE;}
{\f417\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f419\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f420\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f421\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}
{\f422\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f423\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f424\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f426\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}
{\f427\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}{\f429\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f430\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f431\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}
{\f432\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}{\f433\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f434\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}
{\f518\fbidi \fmodern\fcharset0\fprq1 MS Mincho Western{\*\falt ?l?r ??\'81\'66c};}{\f516\fbidi \fmodern\fcharset238\fprq1 MS Mincho CE{\*\falt ?l?r ??\'81\'66c};}{\f517\fbidi \fmodern\fcharset204\fprq1 MS Mincho Cyr{\*\falt ?l?r ??\'81\'66c};}
{\f519\fbidi \fmodern\fcharset161\fprq1 MS Mincho Greek{\*\falt ?l?r ??\'81\'66c};}{\f520\fbidi \fmodern\fcharset162\fprq1 MS Mincho Tur{\*\falt ?l?r ??\'81\'66c};}{\f523\fbidi \fmodern\fcharset186\fprq1 MS Mincho Baltic{\*\falt ?l?r ??\'81\'66c};}
{\f528\fbidi \froman\fcharset0\fprq2 Batang Western{\*\falt \'a9\'f6UAA};}{\f526\fbidi \froman\fcharset238\fprq2 Batang CE{\*\falt \'a9\'f6UAA};}{\f527\fbidi \froman\fcharset204\fprq2 Batang Cyr{\*\falt \'a9\'f6UAA};}
{\f529\fbidi \froman\fcharset161\fprq2 Batang Greek{\*\falt \'a9\'f6UAA};}{\f530\fbidi \froman\fcharset162\fprq2 Batang Tur{\*\falt \'a9\'f6UAA};}{\f533\fbidi \froman\fcharset186\fprq2 Batang Baltic{\*\falt \'a9\'f6UAA};}
{\f538\fbidi \fnil\fcharset0\fprq2 SimSun Western{\*\falt ??\'a8\'ac?};}{\f548\fbidi \froman\fcharset0\fprq2 PMingLiU Western{\*\falt \'a1\'50s2OcuAe};}{\f558\fbidi \fmodern\fcharset0\fprq1 MS Gothic Western{\*\falt ?l?r ?S?V?b?N};}
{\f556\fbidi \fmodern\fcharset238\fprq1 MS Gothic CE{\*\falt ?l?r ?S?V?b?N};}{\f557\fbidi \fmodern\fcharset204\fprq1 MS Gothic Cyr{\*\falt ?l?r ?S?V?b?N};}{\f559\fbidi \fmodern\fcharset161\fprq1 MS Gothic Greek{\*\falt ?l?r ?S?V?b?N};}
{\f560\fbidi \fmodern\fcharset162\fprq1 MS Gothic Tur{\*\falt ?l?r ?S?V?b?N};}{\f563\fbidi \fmodern\fcharset186\fprq1 MS Gothic Baltic{\*\falt ?l?r ?S?V?b?N};}{\f568\fbidi \fswiss\fcharset0\fprq2 Dotum Western{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f566\fbidi \fswiss\fcharset238\fprq2 Dotum CE{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f567\fbidi \fswiss\fcharset204\fprq2 Dotum Cyr{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f569\fbidi \fswiss\fcharset161\fprq2 Dotum Greek{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f570\fbidi \fswiss\fcharset162\fprq2 Dotum Tur{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f573\fbidi \fswiss\fcharset186\fprq2 Dotum Baltic{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f578\fbidi \fmodern\fcharset0\fprq1 SimHei Western{\*\falt o\'a8\'b2\'a8\'ac?};}{\f588\fbidi \fmodern\fcharset0\fprq1 MingLiU Western{\*\falt 2OcuAe};}
{\f608\fbidi \fswiss\fcharset0\fprq2 Gulim Western{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f606\fbidi \fswiss\fcharset238\fprq2 Gulim CE{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f607\fbidi \fswiss\fcharset204\fprq2 Gulim Cyr{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f609\fbidi \fswiss\fcharset161\fprq2 Gulim Greek{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f610\fbidi \fswiss\fcharset162\fprq2 Gulim Tur{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f613\fbidi \fswiss\fcharset186\fprq2 Gulim Baltic{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f616\fbidi \froman\fcharset238\fprq2 Century CE;}
{\f617\fbidi \froman\fcharset204\fprq2 Century Cyr;}{\f619\fbidi \froman\fcharset161\fprq2 Century Greek;}{\f620\fbidi \froman\fcharset162\fprq2 Century Tur;}{\f623\fbidi \froman\fcharset186\fprq2 Century Baltic;}
{\f635\fbidi \froman\fcharset222\fprq2 Angsana New (Thai);}{\f645\fbidi \fswiss\fcharset222\fprq2 Cordia New (Thai);}{\f666\fbidi \froman\fcharset238\fprq2 Sylfaen CE;}{\f667\fbidi \froman\fcharset204\fprq2 Sylfaen Cyr;}
{\f669\fbidi \froman\fcharset161\fprq2 Sylfaen Greek;}{\f670\fbidi \froman\fcharset162\fprq2 Sylfaen Tur;}{\f673\fbidi \froman\fcharset186\fprq2 Sylfaen Baltic;}{\f746\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f747\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f749\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f750\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f753\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f754\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f758\fbidi \fswiss\fcharset0\fprq2 Arial Unicode MS Western;}{\f756\fbidi \fswiss\fcharset238\fprq2 Arial Unicode MS CE;}{\f757\fbidi \fswiss\fcharset204\fprq2 Arial Unicode MS Cyr;}
{\f759\fbidi \fswiss\fcharset161\fprq2 Arial Unicode MS Greek;}{\f760\fbidi \fswiss\fcharset162\fprq2 Arial Unicode MS Tur;}{\f761\fbidi \fswiss\fcharset177\fprq2 Arial Unicode MS (Hebrew);}
{\f762\fbidi \fswiss\fcharset178\fprq2 Arial Unicode MS (Arabic);}{\f763\fbidi \fswiss\fcharset186\fprq2 Arial Unicode MS Baltic;}{\f764\fbidi \fswiss\fcharset163\fprq2 Arial Unicode MS (Vietnamese);}
{\f765\fbidi \fswiss\fcharset222\fprq2 Arial Unicode MS (Thai);}{\f766\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\f767\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}{\f769\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}
{\f770\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\f773\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\f774\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\f776\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\f777\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f779\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f780\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f783\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\f784\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f786\fbidi \fswiss\fcharset238\fprq2 Segoe UI CE;}{\f787\fbidi \fswiss\fcharset204\fprq2 Segoe UI Cyr;}{\f789\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}
{\f790\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}{\f792\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}{\f793\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}{\f794\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}
{\f806\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}{\f807\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}{\f809\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}{\f810\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}
{\f813\fbidi \froman\fcharset186\fprq2 Century Schoolbook Baltic;}{\f816\fbidi \froman\fcharset238\fprq2 Adobe Caslon Pro Bold CE;}{\f820\fbidi \froman\fcharset162\fprq2 Adobe Caslon Pro Bold Tur;}
{\f823\fbidi \froman\fcharset186\fprq2 Adobe Caslon Pro Bold Baltic;}{\f826\fbidi \froman\fcharset238\fprq2 Adobe Caslon Pro CE;}{\f830\fbidi \froman\fcharset162\fprq2 Adobe Caslon Pro Tur;}{\f833\fbidi \froman\fcharset186\fprq2 Adobe Caslon Pro Baltic;}
{\f838\fbidi \froman\fcharset0\fprq2 Adobe Fangsong Std R Western;}{\f836\fbidi \froman\fcharset238\fprq2 Adobe Fangsong Std R CE;}{\f837\fbidi \froman\fcharset204\fprq2 Adobe Fangsong Std R Cyr;}
{\f848\fbidi \froman\fcharset0\fprq2 @Adobe Fangsong Std R Western;}{\f846\fbidi \froman\fcharset238\fprq2 @Adobe Fangsong Std R CE;}{\f847\fbidi \froman\fcharset204\fprq2 @Adobe Fangsong Std R Cyr;}
{\f858\fbidi \fswiss\fcharset0\fprq2 Adobe Fan Heiti Std B Western;}{\f857\fbidi \fswiss\fcharset204\fprq2 Adobe Fan Heiti Std B Cyr;}{\f868\fbidi \fswiss\fcharset0\fprq2 @Adobe Fan Heiti Std B Western;}
{\f867\fbidi \fswiss\fcharset204\fprq2 @Adobe Fan Heiti Std B Cyr;}{\f878\fbidi \fswiss\fcharset0\fprq2 Adobe Gothic Std B Western;}{\f877\fbidi \fswiss\fcharset204\fprq2 Adobe Gothic Std B Cyr;}
{\f888\fbidi \fswiss\fcharset0\fprq2 @Adobe Gothic Std B Western;}{\f887\fbidi \fswiss\fcharset204\fprq2 @Adobe Gothic Std B Cyr;}{\f898\fbidi \fswiss\fcharset0\fprq2 Adobe Heiti Std R Western;}{\f896\fbidi \fswiss\fcharset238\fprq2 Adobe Heiti Std R CE;}
{\f897\fbidi \fswiss\fcharset204\fprq2 Adobe Heiti Std R Cyr;}{\f908\fbidi \fswiss\fcharset0\fprq2 @Adobe Heiti Std R Western;}{\f906\fbidi \fswiss\fcharset238\fprq2 @Adobe Heiti Std R CE;}{\f907\fbidi \fswiss\fcharset204\fprq2 @Adobe Heiti Std R Cyr;}
{\f918\fbidi \froman\fcharset0\fprq2 Adobe Kaiti Std R Western;}{\f916\fbidi \froman\fcharset238\fprq2 Adobe Kaiti Std R CE;}{\f917\fbidi \froman\fcharset204\fprq2 Adobe Kaiti Std R Cyr;}{\f928\fbidi \froman\fcharset0\fprq2 @Adobe Kaiti Std R Western;}
{\f926\fbidi \froman\fcharset238\fprq2 @Adobe Kaiti Std R CE;}{\f927\fbidi \froman\fcharset204\fprq2 @Adobe Kaiti Std R Cyr;}{\f936\fbidi \froman\fcharset238\fprq2 Adobe Garamond Pro Bold CE;}
{\f940\fbidi \froman\fcharset162\fprq2 Adobe Garamond Pro Bold Tur;}{\f943\fbidi \froman\fcharset186\fprq2 Adobe Garamond Pro Bold Baltic;}{\f946\fbidi \froman\fcharset238\fprq2 Adobe Garamond Pro CE;}
{\f950\fbidi \froman\fcharset162\fprq2 Adobe Garamond Pro Tur;}{\f953\fbidi \froman\fcharset186\fprq2 Adobe Garamond Pro Baltic;}{\f986\fbidi \froman\fcharset238\fprq2 Chaparral Pro CE;}{\f990\fbidi \froman\fcharset162\fprq2 Chaparral Pro Tur;}
{\f993\fbidi \froman\fcharset186\fprq2 Chaparral Pro Baltic;}{\f1038\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N B Western;}{\f1036\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N B CE;}
{\f1037\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N B Cyr;}{\f1039\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N B Greek;}{\f1040\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N B Tur;}
{\f1043\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N B Baltic;}{\f1048\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N B Western;}{\f1046\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N B CE;}
{\f1047\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N B Cyr;}{\f1049\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N B Greek;}{\f1050\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N B Tur;}
{\f1053\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N B Baltic;}{\f1058\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N EL Western;}{\f1056\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N EL CE;}
{\f1057\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N EL Cyr;}{\f1059\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N EL Greek;}{\f1060\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N EL Tur;}
{\f1063\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N EL Baltic;}{\f1068\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N EL Western;}{\f1066\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N EL CE;}
{\f1067\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N EL Cyr;}{\f1069\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N EL Greek;}{\f1070\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N EL Tur;}
{\f1073\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N EL Baltic;}{\f1078\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N H Western;}{\f1076\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N H CE;}
{\f1077\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N H Cyr;}{\f1079\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N H Greek;}{\f1080\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N H Tur;}
{\f1083\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N H Baltic;}{\f1088\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N H Western;}{\f1086\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N H CE;}
{\f1087\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N H Cyr;}{\f1089\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N H Greek;}{\f1090\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N H Tur;}
{\f1093\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N H Baltic;}{\f1098\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N L Western;}{\f1096\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N L CE;}
{\f1097\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N L Cyr;}{\f1099\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N L Greek;}{\f1100\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N L Tur;}
{\f1103\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N L Baltic;}{\f1108\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N L Western;}{\f1106\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N L CE;}
{\f1107\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N L Cyr;}{\f1109\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N L Greek;}{\f1110\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N L Tur;}
{\f1113\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N L Baltic;}{\f1118\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N M Western;}{\f1116\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N M CE;}
{\f1117\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N M Cyr;}{\f1119\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N M Greek;}{\f1120\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N M Tur;}
{\f1123\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N M Baltic;}{\f1128\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N M Western;}{\f1126\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N M CE;}
{\f1127\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N M Cyr;}{\f1129\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N M Greek;}{\f1130\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N M Tur;}
{\f1133\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N M Baltic;}{\f1138\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N R Western;}{\f1136\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N R CE;}
{\f1137\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N R Cyr;}{\f1139\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N R Greek;}{\f1140\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N R Tur;}
{\f1143\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N R Baltic;}{\f1148\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N R Western;}{\f1146\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N R CE;}
{\f1147\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N R Cyr;}{\f1149\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N R Greek;}{\f1150\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N R Tur;}
{\f1153\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N R Baltic;}{\f1158\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N B Western;}{\f1156\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N B CE;}
{\f1157\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N B Cyr;}{\f1159\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N B Greek;}{\f1160\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N B Tur;}
{\f1163\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N B Baltic;}{\f1168\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N B Western;}{\f1166\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N B CE;}
{\f1167\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N B Cyr;}{\f1169\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N B Greek;}{\f1170\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N B Tur;}
{\f1173\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N B Baltic;}{\f1178\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N EL Western;}{\f1176\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N EL CE;}
{\f1177\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N EL Cyr;}{\f1179\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N EL Greek;}{\f1180\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N EL Tur;}
{\f1183\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N EL Baltic;}{\f1188\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N EL Western;}{\f1186\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N EL CE;}
{\f1187\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N EL Cyr;}{\f1189\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N EL Greek;}{\f1190\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N EL Tur;}
{\f1193\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N EL Baltic;}{\f1198\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N H Western;}{\f1196\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N H CE;}
{\f1197\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N H Cyr;}{\f1199\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N H Greek;}{\f1200\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N H Tur;}
{\f1203\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N H Baltic;}{\f1208\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N H Western;}{\f1206\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N H CE;}
{\f1207\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N H Cyr;}{\f1209\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N H Greek;}{\f1210\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N H Tur;}
{\f1213\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N H Baltic;}{\f1218\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N L Western;}{\f1216\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N L CE;}
{\f1217\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N L Cyr;}{\f1219\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N L Greek;}{\f1220\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N L Tur;}
{\f1223\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N L Baltic;}{\f1228\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N L Western;}{\f1226\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N L CE;}
{\f1227\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N L Cyr;}{\f1229\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N L Greek;}{\f1230\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N L Tur;}
{\f1233\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N L Baltic;}{\f1238\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N M Western;}{\f1236\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N M CE;}
{\f1237\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N M Cyr;}{\f1239\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N M Greek;}{\f1240\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N M Tur;}
{\f1243\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N M Baltic;}{\f1248\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N M Western;}{\f1246\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N M CE;}
{\f1247\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N M Cyr;}{\f1249\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N M Greek;}{\f1250\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N M Tur;}
{\f1253\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N M Baltic;}{\f1258\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N R Western;}{\f1256\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N R CE;}
{\f1257\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N R Cyr;}{\f1259\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N R Greek;}{\f1260\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N R Tur;}
{\f1263\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N R Baltic;}{\f1268\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N R Western;}{\f1266\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N R CE;}
{\f1267\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N R Cyr;}{\f1269\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N R Greek;}{\f1270\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N R Tur;}
{\f1273\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N R Baltic;}{\f1276\fbidi \fdecor\fcharset238\fprq2 Lithos Pro Regular CE;}{\f1279\fbidi \fdecor\fcharset161\fprq2 Lithos Pro Regular Greek;}
{\f1280\fbidi \fdecor\fcharset162\fprq2 Lithos Pro Regular Tur;}{\f1283\fbidi \fdecor\fcharset186\fprq2 Lithos Pro Regular Baltic;}{\f1296\fbidi \froman\fcharset238\fprq2 Minion Pro Cond CE;}{\f1297\fbidi \froman\fcharset204\fprq2 Minion Pro Cond Cyr;}
{\f1299\fbidi \froman\fcharset161\fprq2 Minion Pro Cond Greek;}{\f1300\fbidi \froman\fcharset162\fprq2 Minion Pro Cond Tur;}{\f1303\fbidi \froman\fcharset186\fprq2 Minion Pro Cond Baltic;}
{\f1304\fbidi \froman\fcharset163\fprq2 Minion Pro Cond (Vietnamese);}{\f1306\fbidi \froman\fcharset238\fprq2 Minion Pro Med CE;}{\f1307\fbidi \froman\fcharset204\fprq2 Minion Pro Med Cyr;}{\f1309\fbidi \froman\fcharset161\fprq2 Minion Pro Med Greek;}
{\f1310\fbidi \froman\fcharset162\fprq2 Minion Pro Med Tur;}{\f1313\fbidi \froman\fcharset186\fprq2 Minion Pro Med Baltic;}{\f1314\fbidi \froman\fcharset163\fprq2 Minion Pro Med (Vietnamese);}{\f1316\fbidi \froman\fcharset238\fprq2 Minion Pro SmBd CE;}
{\f1317\fbidi \froman\fcharset204\fprq2 Minion Pro SmBd Cyr;}{\f1319\fbidi \froman\fcharset161\fprq2 Minion Pro SmBd Greek;}{\f1320\fbidi \froman\fcharset162\fprq2 Minion Pro SmBd Tur;}{\f1323\fbidi \froman\fcharset186\fprq2 Minion Pro SmBd Baltic;}
{\f1324\fbidi \froman\fcharset163\fprq2 Minion Pro SmBd (Vietnamese);}{\f1396\fbidi \fswiss\fcharset238\fprq2 Tekton Pro CE;}{\f1400\fbidi \fswiss\fcharset162\fprq2 Tekton Pro Tur;}{\f1403\fbidi \fswiss\fcharset186\fprq2 Tekton Pro Baltic;}
{\f1406\fbidi \fswiss\fcharset238\fprq2 Tekton Pro Cond CE;}{\f1410\fbidi \fswiss\fcharset162\fprq2 Tekton Pro Cond Tur;}{\f1413\fbidi \fswiss\fcharset186\fprq2 Tekton Pro Cond Baltic;}{\f1416\fbidi \fswiss\fcharset238\fprq2 Tekton Pro Ext CE;}
{\f1420\fbidi \fswiss\fcharset162\fprq2 Tekton Pro Ext Tur;}{\f1423\fbidi \fswiss\fcharset186\fprq2 Tekton Pro Ext Baltic;}{\f1426\fbidi \froman\fcharset238\fprq2 Trajan Pro CE;}{\f1430\fbidi \froman\fcharset162\fprq2 Trajan Pro Tur;}
{\f1433\fbidi \froman\fcharset186\fprq2 Trajan Pro Baltic;}{\f1442\fbidi \froman\fcharset178\fprq2 Adobe Arabic (Arabic);}{\f1451\fbidi \froman\fcharset177\fprq2 Adobe Hebrew (Hebrew);}{\f1458\fbidi \froman\fcharset0\fprq2 Adobe Ming Std L Western;}
{\f1457\fbidi \froman\fcharset204\fprq2 Adobe Ming Std L Cyr;}{\f1468\fbidi \froman\fcharset0\fprq2 @Adobe Ming Std L Western;}{\f1467\fbidi \froman\fcharset204\fprq2 @Adobe Ming Std L Cyr;}
{\f1478\fbidi \froman\fcharset0\fprq2 Adobe Myungjo Std M Western;}{\f1477\fbidi \froman\fcharset204\fprq2 Adobe Myungjo Std M Cyr;}{\f1488\fbidi \froman\fcharset0\fprq2 @Adobe Myungjo Std M Western;}
{\f1487\fbidi \froman\fcharset204\fprq2 @Adobe Myungjo Std M Cyr;}{\f1498\fbidi \froman\fcharset0\fprq2 Adobe Song Std L Western;}{\f1496\fbidi \froman\fcharset238\fprq2 Adobe Song Std L CE;}{\f1497\fbidi \froman\fcharset204\fprq2 Adobe Song Std L Cyr;}
{\f1508\fbidi \froman\fcharset0\fprq2 @Adobe Song Std L Western;}{\f1506\fbidi \froman\fcharset238\fprq2 @Adobe Song Std L CE;}{\f1507\fbidi \froman\fcharset204\fprq2 @Adobe Song Std L Cyr;}
{\f1518\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro B Western;}{\f1517\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro B Cyr;}{\f1528\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro B Western;}
{\f1527\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro B Cyr;}{\f1538\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro EL Western;}{\f1537\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro EL Cyr;}
{\f1548\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro EL Western;}{\f1547\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro EL Cyr;}{\f1558\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro H Western;}
{\f1557\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro H Cyr;}{\f1568\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro H Western;}{\f1567\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro H Cyr;}
{\f1578\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro L Western;}{\f1577\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro L Cyr;}{\f1588\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro L Western;}
{\f1587\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro L Cyr;}{\f1598\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro M Western;}{\f1597\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro M Cyr;}
{\f1608\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro M Western;}{\f1607\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro M Cyr;}{\f1618\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro R Western;}
{\f1617\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro R Cyr;}{\f1628\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro R Western;}{\f1627\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro R Cyr;}
{\f1638\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro B Western;}{\f1637\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro B Cyr;}{\f1648\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro B Western;}
{\f1647\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro B Cyr;}{\f1658\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro EL Western;}{\f1657\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro EL Cyr;}
{\f1668\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro EL Western;}{\f1667\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro EL Cyr;}{\f1678\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro H Western;}
{\f1677\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro H Cyr;}{\f1688\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro H Western;}{\f1687\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro H Cyr;}
{\f1698\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro L Western;}{\f1697\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro L Cyr;}{\f1708\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro L Western;}
{\f1707\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro L Cyr;}{\f1718\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro M Western;}{\f1717\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro M Cyr;}
{\f1728\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro M Western;}{\f1727\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro M Cyr;}{\f1738\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro R Western;}
{\f1737\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro R Cyr;}{\f1748\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro R Western;}{\f1747\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro R Cyr;}{\f1766\fbidi \froman\fcharset238\fprq2 Minion Pro CE;}
{\f1767\fbidi \froman\fcharset204\fprq2 Minion Pro Cyr;}{\f1769\fbidi \froman\fcharset161\fprq2 Minion Pro Greek;}{\f1770\fbidi \froman\fcharset162\fprq2 Minion Pro Tur;}{\f1773\fbidi \froman\fcharset186\fprq2 Minion Pro Baltic;}
{\f1774\fbidi \froman\fcharset163\fprq2 Minion Pro (Vietnamese);}{\f1776\fbidi \fswiss\fcharset238\fprq2 Myriad Pro CE;}{\f1777\fbidi \fswiss\fcharset204\fprq2 Myriad Pro Cyr;}{\f1779\fbidi \fswiss\fcharset161\fprq2 Myriad Pro Greek;}
{\f1780\fbidi \fswiss\fcharset162\fprq2 Myriad Pro Tur;}{\f1783\fbidi \fswiss\fcharset186\fprq2 Myriad Pro Baltic;}{\f1784\fbidi \fswiss\fcharset163\fprq2 Myriad Pro (Vietnamese);}{\f1786\fbidi \fswiss\fcharset238\fprq2 Myriad Pro Cond CE;}
{\f1787\fbidi \fswiss\fcharset204\fprq2 Myriad Pro Cond Cyr;}{\f1789\fbidi \fswiss\fcharset161\fprq2 Myriad Pro Cond Greek;}{\f1790\fbidi \fswiss\fcharset162\fprq2 Myriad Pro Cond Tur;}{\f1793\fbidi \fswiss\fcharset186\fprq2 Myriad Pro Cond Baltic;}
{\f1794\fbidi \fswiss\fcharset163\fprq2 Myriad Pro Cond (Vietnamese);}{\f1796\fbidi \fswiss\fcharset238\fprq2 Myriad Pro Light CE;}{\f1797\fbidi \fswiss\fcharset204\fprq2 Myriad Pro Light Cyr;}
{\f1799\fbidi \fswiss\fcharset161\fprq2 Myriad Pro Light Greek;}{\f1800\fbidi \fswiss\fcharset162\fprq2 Myriad Pro Light Tur;}{\f1803\fbidi \fswiss\fcharset186\fprq2 Myriad Pro Light Baltic;}
{\f1804\fbidi \fswiss\fcharset163\fprq2 Myriad Pro Light (Vietnamese);}{\f1818\fbidi \froman\fcharset0\fprq2 @Batang Western;}{\f1816\fbidi \froman\fcharset238\fprq2 @Batang CE;}{\f1817\fbidi \froman\fcharset204\fprq2 @Batang Cyr;}
{\f1819\fbidi \froman\fcharset161\fprq2 @Batang Greek;}{\f1820\fbidi \froman\fcharset162\fprq2 @Batang Tur;}{\f1823\fbidi \froman\fcharset186\fprq2 @Batang Baltic;}{\f1828\fbidi \fmodern\fcharset0\fprq1 BatangChe Western;}
{\f1826\fbidi \fmodern\fcharset238\fprq1 BatangChe CE;}{\f1827\fbidi \fmodern\fcharset204\fprq1 BatangChe Cyr;}{\f1829\fbidi \fmodern\fcharset161\fprq1 BatangChe Greek;}{\f1830\fbidi \fmodern\fcharset162\fprq1 BatangChe Tur;}
{\f1833\fbidi \fmodern\fcharset186\fprq1 BatangChe Baltic;}{\f1838\fbidi \fmodern\fcharset0\fprq1 @BatangChe Western;}{\f1836\fbidi \fmodern\fcharset238\fprq1 @BatangChe CE;}{\f1837\fbidi \fmodern\fcharset204\fprq1 @BatangChe Cyr;}
{\f1839\fbidi \fmodern\fcharset161\fprq1 @BatangChe Greek;}{\f1840\fbidi \fmodern\fcharset162\fprq1 @BatangChe Tur;}{\f1843\fbidi \fmodern\fcharset186\fprq1 @BatangChe Baltic;}{\f1848\fbidi \froman\fcharset0\fprq2 Gungsuh Western;}
{\f1846\fbidi \froman\fcharset238\fprq2 Gungsuh CE;}{\f1847\fbidi \froman\fcharset204\fprq2 Gungsuh Cyr;}{\f1849\fbidi \froman\fcharset161\fprq2 Gungsuh Greek;}{\f1850\fbidi \froman\fcharset162\fprq2 Gungsuh Tur;}
{\f1853\fbidi \froman\fcharset186\fprq2 Gungsuh Baltic;}{\f1858\fbidi \froman\fcharset0\fprq2 @Gungsuh Western;}{\f1856\fbidi \froman\fcharset238\fprq2 @Gungsuh CE;}{\f1857\fbidi \froman\fcharset204\fprq2 @Gungsuh Cyr;}
{\f1859\fbidi \froman\fcharset161\fprq2 @Gungsuh Greek;}{\f1860\fbidi \froman\fcharset162\fprq2 @Gungsuh Tur;}{\f1863\fbidi \froman\fcharset186\fprq2 @Gungsuh Baltic;}{\f1868\fbidi \fmodern\fcharset0\fprq1 GungsuhChe Western;}
{\f1866\fbidi \fmodern\fcharset238\fprq1 GungsuhChe CE;}{\f1867\fbidi \fmodern\fcharset204\fprq1 GungsuhChe Cyr;}{\f1869\fbidi \fmodern\fcharset161\fprq1 GungsuhChe Greek;}{\f1870\fbidi \fmodern\fcharset162\fprq1 GungsuhChe Tur;}
{\f1873\fbidi \fmodern\fcharset186\fprq1 GungsuhChe Baltic;}{\f1878\fbidi \fmodern\fcharset0\fprq1 @GungsuhChe Western;}{\f1876\fbidi \fmodern\fcharset238\fprq1 @GungsuhChe CE;}{\f1877\fbidi \fmodern\fcharset204\fprq1 @GungsuhChe Cyr;}
{\f1879\fbidi \fmodern\fcharset161\fprq1 @GungsuhChe Greek;}{\f1880\fbidi \fmodern\fcharset162\fprq1 @GungsuhChe Tur;}{\f1883\fbidi \fmodern\fcharset186\fprq1 @GungsuhChe Baltic;}{\f1905\fbidi \fswiss\fcharset222\fprq2 DokChampa (Thai);}
{\f1928\fbidi \fswiss\fcharset0\fprq2 @Gulim Western;}{\f1926\fbidi \fswiss\fcharset238\fprq2 @Gulim CE;}{\f1927\fbidi \fswiss\fcharset204\fprq2 @Gulim Cyr;}{\f1929\fbidi \fswiss\fcharset161\fprq2 @Gulim Greek;}
{\f1930\fbidi \fswiss\fcharset162\fprq2 @Gulim Tur;}{\f1933\fbidi \fswiss\fcharset186\fprq2 @Gulim Baltic;}{\f1938\fbidi \fmodern\fcharset0\fprq1 GulimChe Western;}{\f1936\fbidi \fmodern\fcharset238\fprq1 GulimChe CE;}
{\f1937\fbidi \fmodern\fcharset204\fprq1 GulimChe Cyr;}{\f1939\fbidi \fmodern\fcharset161\fprq1 GulimChe Greek;}{\f1940\fbidi \fmodern\fcharset162\fprq1 GulimChe Tur;}{\f1943\fbidi \fmodern\fcharset186\fprq1 GulimChe Baltic;}
{\f1948\fbidi \fmodern\fcharset0\fprq1 @GulimChe Western;}{\f1946\fbidi \fmodern\fcharset238\fprq1 @GulimChe CE;}{\f1947\fbidi \fmodern\fcharset204\fprq1 @GulimChe Cyr;}{\f1949\fbidi \fmodern\fcharset161\fprq1 @GulimChe Greek;}
{\f1950\fbidi \fmodern\fcharset162\fprq1 @GulimChe Tur;}{\f1953\fbidi \fmodern\fcharset186\fprq1 @GulimChe Baltic;}{\f1958\fbidi \fswiss\fcharset0\fprq2 @Dotum Western;}{\f1956\fbidi \fswiss\fcharset238\fprq2 @Dotum CE;}
{\f1957\fbidi \fswiss\fcharset204\fprq2 @Dotum Cyr;}{\f1959\fbidi \fswiss\fcharset161\fprq2 @Dotum Greek;}{\f1960\fbidi \fswiss\fcharset162\fprq2 @Dotum Tur;}{\f1963\fbidi \fswiss\fcharset186\fprq2 @Dotum Baltic;}
{\f1968\fbidi \fmodern\fcharset0\fprq1 DotumChe Western;}{\f1966\fbidi \fmodern\fcharset238\fprq1 DotumChe CE;}{\f1967\fbidi \fmodern\fcharset204\fprq1 DotumChe Cyr;}{\f1969\fbidi \fmodern\fcharset161\fprq1 DotumChe Greek;}
{\f1970\fbidi \fmodern\fcharset162\fprq1 DotumChe Tur;}{\f1973\fbidi \fmodern\fcharset186\fprq1 DotumChe Baltic;}{\f1978\fbidi \fmodern\fcharset0\fprq1 @DotumChe Western;}{\f1976\fbidi \fmodern\fcharset238\fprq1 @DotumChe CE;}
{\f1977\fbidi \fmodern\fcharset204\fprq1 @DotumChe Cyr;}{\f1979\fbidi \fmodern\fcharset161\fprq1 @DotumChe Greek;}{\f1980\fbidi \fmodern\fcharset162\fprq1 @DotumChe Tur;}{\f1983\fbidi \fmodern\fcharset186\fprq1 @DotumChe Baltic;}
{\f1986\fbidi \fswiss\fcharset238\fprq2 Impact CE;}{\f1987\fbidi \fswiss\fcharset204\fprq2 Impact Cyr;}{\f1989\fbidi \fswiss\fcharset161\fprq2 Impact Greek;}{\f1990\fbidi \fswiss\fcharset162\fprq2 Impact Tur;}
{\f1993\fbidi \fswiss\fcharset186\fprq2 Impact Baltic;}{\f2046\fbidi \fmodern\fcharset238\fprq1 Lucida Console CE;}{\f2047\fbidi \fmodern\fcharset204\fprq1 Lucida Console Cyr;}{\f2049\fbidi \fmodern\fcharset161\fprq1 Lucida Console Greek;}
{\f2050\fbidi \fmodern\fcharset162\fprq1 Lucida Console Tur;}{\f2058\fbidi \fswiss\fcharset0\fprq2 Malgun Gothic Western;}{\f2068\fbidi \fswiss\fcharset0\fprq2 @Malgun Gothic Western;}{\f2078\fbidi \fswiss\fcharset0\fprq2 Meiryo Western;}
{\f2076\fbidi \fswiss\fcharset238\fprq2 Meiryo CE;}{\f2077\fbidi \fswiss\fcharset204\fprq2 Meiryo Cyr;}{\f2079\fbidi \fswiss\fcharset161\fprq2 Meiryo Greek;}{\f2080\fbidi \fswiss\fcharset162\fprq2 Meiryo Tur;}
{\f2083\fbidi \fswiss\fcharset186\fprq2 Meiryo Baltic;}{\f2088\fbidi \fswiss\fcharset0\fprq2 @Meiryo Western;}{\f2086\fbidi \fswiss\fcharset238\fprq2 @Meiryo CE;}{\f2087\fbidi \fswiss\fcharset204\fprq2 @Meiryo Cyr;}
{\f2089\fbidi \fswiss\fcharset161\fprq2 @Meiryo Greek;}{\f2090\fbidi \fswiss\fcharset162\fprq2 @Meiryo Tur;}{\f2093\fbidi \fswiss\fcharset186\fprq2 @Meiryo Baltic;}{\f2098\fbidi \fswiss\fcharset0\fprq2 Meiryo UI Western;}
{\f2096\fbidi \fswiss\fcharset238\fprq2 Meiryo UI CE;}{\f2097\fbidi \fswiss\fcharset204\fprq2 Meiryo UI Cyr;}{\f2099\fbidi \fswiss\fcharset161\fprq2 Meiryo UI Greek;}{\f2100\fbidi \fswiss\fcharset162\fprq2 Meiryo UI Tur;}
{\f2103\fbidi \fswiss\fcharset186\fprq2 Meiryo UI Baltic;}{\f2108\fbidi \fswiss\fcharset0\fprq2 @Meiryo UI Western;}{\f2106\fbidi \fswiss\fcharset238\fprq2 @Meiryo UI CE;}{\f2107\fbidi \fswiss\fcharset204\fprq2 @Meiryo UI Cyr;}
{\f2109\fbidi \fswiss\fcharset161\fprq2 @Meiryo UI Greek;}{\f2110\fbidi \fswiss\fcharset162\fprq2 @Meiryo UI Tur;}{\f2113\fbidi \fswiss\fcharset186\fprq2 @Meiryo UI Baltic;}{\f2128\fbidi \fswiss\fcharset0\fprq2 Microsoft JhengHei Western;}
{\f2129\fbidi \fswiss\fcharset161\fprq2 Microsoft JhengHei Greek;}{\f2138\fbidi \fswiss\fcharset0\fprq2 @Microsoft JhengHei Western;}{\f2139\fbidi \fswiss\fcharset161\fprq2 @Microsoft JhengHei Greek;}
{\f2148\fbidi \fswiss\fcharset0\fprq2 Microsoft YaHei Western;}{\f2146\fbidi \fswiss\fcharset238\fprq2 Microsoft YaHei CE;}{\f2147\fbidi \fswiss\fcharset204\fprq2 Microsoft YaHei Cyr;}{\f2149\fbidi \fswiss\fcharset161\fprq2 Microsoft YaHei Greek;}
{\f2150\fbidi \fswiss\fcharset162\fprq2 Microsoft YaHei Tur;}{\f2158\fbidi \fswiss\fcharset0\fprq2 @Microsoft YaHei Western;}{\f2156\fbidi \fswiss\fcharset238\fprq2 @Microsoft YaHei CE;}{\f2157\fbidi \fswiss\fcharset204\fprq2 @Microsoft YaHei Cyr;}
{\f2159\fbidi \fswiss\fcharset161\fprq2 @Microsoft YaHei Greek;}{\f2160\fbidi \fswiss\fcharset162\fprq2 @Microsoft YaHei Tur;}{\f2168\fbidi \fmodern\fcharset0\fprq1 @MingLiU Western;}{\f2178\fbidi \froman\fcharset0\fprq2 @PMingLiU Western;}
{\f2188\fbidi \froman\fcharset0\fprq2 MingLiU_HKSCS Western;}{\f2198\fbidi \froman\fcharset0\fprq2 @MingLiU_HKSCS Western;}{\f2208\fbidi \froman\fcharset0\fprq2 MingLiU-ExtB Western;}{\f2218\fbidi \froman\fcharset0\fprq2 @MingLiU-ExtB Western;}
{\f2228\fbidi \froman\fcharset0\fprq2 PMingLiU-ExtB Western;}{\f2238\fbidi \froman\fcharset0\fprq2 @PMingLiU-ExtB Western;}{\f2248\fbidi \froman\fcharset0\fprq2 MingLiU_HKSCS-ExtB Western;}
{\f2258\fbidi \froman\fcharset0\fprq2 @MingLiU_HKSCS-ExtB Western;}{\f2278\fbidi \fmodern\fcharset0\fprq1 @MS Gothic Western;}{\f2276\fbidi \fmodern\fcharset238\fprq1 @MS Gothic CE;}{\f2277\fbidi \fmodern\fcharset204\fprq1 @MS Gothic Cyr;}
{\f2279\fbidi \fmodern\fcharset161\fprq1 @MS Gothic Greek;}{\f2280\fbidi \fmodern\fcharset162\fprq1 @MS Gothic Tur;}{\f2283\fbidi \fmodern\fcharset186\fprq1 @MS Gothic Baltic;}{\f2288\fbidi \fswiss\fcharset0\fprq2 MS PGothic Western;}
{\f2286\fbidi \fswiss\fcharset238\fprq2 MS PGothic CE;}{\f2287\fbidi \fswiss\fcharset204\fprq2 MS PGothic Cyr;}{\f2289\fbidi \fswiss\fcharset161\fprq2 MS PGothic Greek;}{\f2290\fbidi \fswiss\fcharset162\fprq2 MS PGothic Tur;}
{\f2293\fbidi \fswiss\fcharset186\fprq2 MS PGothic Baltic;}{\f2298\fbidi \fswiss\fcharset0\fprq2 @MS PGothic Western;}{\f2296\fbidi \fswiss\fcharset238\fprq2 @MS PGothic CE;}{\f2297\fbidi \fswiss\fcharset204\fprq2 @MS PGothic Cyr;}
{\f2299\fbidi \fswiss\fcharset161\fprq2 @MS PGothic Greek;}{\f2300\fbidi \fswiss\fcharset162\fprq2 @MS PGothic Tur;}{\f2303\fbidi \fswiss\fcharset186\fprq2 @MS PGothic Baltic;}{\f2308\fbidi \fswiss\fcharset0\fprq2 MS UI Gothic Western;}
{\f2306\fbidi \fswiss\fcharset238\fprq2 MS UI Gothic CE;}{\f2307\fbidi \fswiss\fcharset204\fprq2 MS UI Gothic Cyr;}{\f2309\fbidi \fswiss\fcharset161\fprq2 MS UI Gothic Greek;}{\f2310\fbidi \fswiss\fcharset162\fprq2 MS UI Gothic Tur;}
{\f2313\fbidi \fswiss\fcharset186\fprq2 MS UI Gothic Baltic;}{\f2318\fbidi \fswiss\fcharset0\fprq2 @MS UI Gothic Western;}{\f2316\fbidi \fswiss\fcharset238\fprq2 @MS UI Gothic CE;}{\f2317\fbidi \fswiss\fcharset204\fprq2 @MS UI Gothic Cyr;}
{\f2319\fbidi \fswiss\fcharset161\fprq2 @MS UI Gothic Greek;}{\f2320\fbidi \fswiss\fcharset162\fprq2 @MS UI Gothic Tur;}{\f2323\fbidi \fswiss\fcharset186\fprq2 @MS UI Gothic Baltic;}{\f2328\fbidi \fmodern\fcharset0\fprq1 @MS Mincho Western;}
{\f2326\fbidi \fmodern\fcharset238\fprq1 @MS Mincho CE;}{\f2327\fbidi \fmodern\fcharset204\fprq1 @MS Mincho Cyr;}{\f2329\fbidi \fmodern\fcharset161\fprq1 @MS Mincho Greek;}{\f2330\fbidi \fmodern\fcharset162\fprq1 @MS Mincho Tur;}
{\f2333\fbidi \fmodern\fcharset186\fprq1 @MS Mincho Baltic;}{\f2338\fbidi \froman\fcharset0\fprq2 MS PMincho Western;}{\f2336\fbidi \froman\fcharset238\fprq2 MS PMincho CE;}{\f2337\fbidi \froman\fcharset204\fprq2 MS PMincho Cyr;}
{\f2339\fbidi \froman\fcharset161\fprq2 MS PMincho Greek;}{\f2340\fbidi \froman\fcharset162\fprq2 MS PMincho Tur;}{\f2343\fbidi \froman\fcharset186\fprq2 MS PMincho Baltic;}{\f2348\fbidi \froman\fcharset0\fprq2 @MS PMincho Western;}
{\f2346\fbidi \froman\fcharset238\fprq2 @MS PMincho CE;}{\f2347\fbidi \froman\fcharset204\fprq2 @MS PMincho Cyr;}{\f2349\fbidi \froman\fcharset161\fprq2 @MS PMincho Greek;}{\f2350\fbidi \froman\fcharset162\fprq2 @MS PMincho Tur;}
{\f2353\fbidi \froman\fcharset186\fprq2 @MS PMincho Baltic;}{\f2376\fbidi \fnil\fcharset238\fprq2 Nyala CE;}{\f2380\fbidi \fnil\fcharset162\fprq2 Nyala Tur;}{\f2383\fbidi \fnil\fcharset186\fprq2 Nyala Baltic;}
{\f2406\fbidi \fswiss\fcharset238\fprq2 Segoe Script CE;}{\f2407\fbidi \fswiss\fcharset204\fprq2 Segoe Script Cyr;}{\f2409\fbidi \fswiss\fcharset161\fprq2 Segoe Script Greek;}{\f2410\fbidi \fswiss\fcharset162\fprq2 Segoe Script Tur;}
{\f2413\fbidi \fswiss\fcharset186\fprq2 Segoe Script Baltic;}{\f2416\fbidi \fswiss\fcharset238\fprq2 Segoe UI Semibold CE;}{\f2417\fbidi \fswiss\fcharset204\fprq2 Segoe UI Semibold Cyr;}{\f2419\fbidi \fswiss\fcharset161\fprq2 Segoe UI Semibold Greek;}
{\f2420\fbidi \fswiss\fcharset162\fprq2 Segoe UI Semibold Tur;}{\f2423\fbidi \fswiss\fcharset186\fprq2 Segoe UI Semibold Baltic;}{\f2424\fbidi \fswiss\fcharset163\fprq2 Segoe UI Semibold (Vietnamese);}
{\f2426\fbidi \fswiss\fcharset238\fprq2 Segoe UI Light CE;}{\f2427\fbidi \fswiss\fcharset204\fprq2 Segoe UI Light Cyr;}{\f2429\fbidi \fswiss\fcharset161\fprq2 Segoe UI Light Greek;}{\f2430\fbidi \fswiss\fcharset162\fprq2 Segoe UI Light Tur;}
{\f2433\fbidi \fswiss\fcharset186\fprq2 Segoe UI Light Baltic;}{\f2434\fbidi \fswiss\fcharset163\fprq2 Segoe UI Light (Vietnamese);}{\f2448\fbidi \fnil\fcharset0\fprq2 @SimSun Western;}{\f2458\fbidi \fmodern\fcharset0\fprq1 NSimSun Western;}
{\f2468\fbidi \fmodern\fcharset0\fprq1 @NSimSun Western;}{\f2478\fbidi \fmodern\fcharset0\fprq1 SimSun-ExtB Western;}{\f2488\fbidi \fmodern\fcharset0\fprq1 @SimSun-ExtB Western;}{\f2526\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}
{\f2527\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f2529\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f2530\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f2531\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}
{\f2532\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f2533\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f2534\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f2535\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}
{\f2536\fbidi \fswiss\fcharset238\fprq2 Microsoft Sans Serif CE;}{\f2537\fbidi \fswiss\fcharset204\fprq2 Microsoft Sans Serif Cyr;}{\f2539\fbidi \fswiss\fcharset161\fprq2 Microsoft Sans Serif Greek;}
{\f2540\fbidi \fswiss\fcharset162\fprq2 Microsoft Sans Serif Tur;}{\f2541\fbidi \fswiss\fcharset177\fprq2 Microsoft Sans Serif (Hebrew);}{\f2542\fbidi \fswiss\fcharset178\fprq2 Microsoft Sans Serif (Arabic);}
{\f2543\fbidi \fswiss\fcharset186\fprq2 Microsoft Sans Serif Baltic;}{\f2544\fbidi \fswiss\fcharset163\fprq2 Microsoft Sans Serif (Vietnamese);}{\f2545\fbidi \fswiss\fcharset222\fprq2 Microsoft Sans Serif (Thai);}
{\f2556\fbidi \fnil\fcharset238\fprq2 Ebrima CE;}{\f2560\fbidi \fnil\fcharset162\fprq2 Ebrima Tur;}{\f2563\fbidi \fnil\fcharset186\fprq2 Ebrima Baltic;}{\f2571\fbidi \fswiss\fcharset177\fprq2 Gisha (Hebrew);}
{\f2622\fbidi \froman\fcharset178\fprq2 Andalus (Arabic);}{\f2626\fbidi \fscript\fcharset238\fprq2 Arabic Typesetting CE;}{\f2630\fbidi \fscript\fcharset162\fprq2 Arabic Typesetting Tur;}
{\f2632\fbidi \fscript\fcharset178\fprq2 Arabic Typesetting (Arabic);}{\f2633\fbidi \fscript\fcharset186\fprq2 Arabic Typesetting Baltic;}{\f2642\fbidi \froman\fcharset178\fprq2 Simplified Arabic (Arabic);}
{\f2652\fbidi \fmodern\fcharset178\fprq1 Simplified Arabic Fixed (Arabic);}{\f2656\fbidi \fnil\fcharset238\fprq2 Sakkal Majalla CE;}{\f2660\fbidi \fnil\fcharset162\fprq2 Sakkal Majalla Tur;}{\f2662\fbidi \fnil\fcharset178\fprq2 Sakkal Majalla (Arabic);}
{\f2663\fbidi \fnil\fcharset186\fprq2 Sakkal Majalla Baltic;}{\f2672\fbidi \froman\fcharset178\fprq2 Traditional Arabic (Arabic);}{\f2758\fbidi \fmodern\fcharset0\fprq1 FangSong Western;}{\f2768\fbidi \fmodern\fcharset0\fprq1 @FangSong Western;}
{\f2778\fbidi \fmodern\fcharset0\fprq1 @SimHei Western;}{\f2788\fbidi \fmodern\fcharset0\fprq1 KaiTi Western;}{\f2798\fbidi \fmodern\fcharset0\fprq1 @KaiTi Western;}{\f2815\fbidi \froman\fcharset222\fprq2 AngsanaUPC (Thai);}
{\f2825\fbidi \fswiss\fcharset222\fprq2 Browallia New (Thai);}{\f2835\fbidi \fswiss\fcharset222\fprq2 BrowalliaUPC (Thai);}{\f2845\fbidi \fswiss\fcharset222\fprq2 CordiaUPC (Thai);}{\f2855\fbidi \froman\fcharset222\fprq2 DilleniaUPC (Thai);}
{\f2865\fbidi \froman\fcharset222\fprq2 EucrosiaUPC (Thai);}{\f2875\fbidi \fswiss\fcharset222\fprq2 FreesiaUPC (Thai);}{\f2885\fbidi \fswiss\fcharset222\fprq2 IrisUPC (Thai);}{\f2895\fbidi \froman\fcharset222\fprq2 JasmineUPC (Thai);}
{\f2905\fbidi \froman\fcharset222\fprq2 KodchiangUPC (Thai);}{\f2915\fbidi \fswiss\fcharset222\fprq2 LilyUPC (Thai);}{\f2918\fbidi \fscript\fcharset0\fprq1 DFKai-SB Western;}{\f2928\fbidi \fscript\fcharset0\fprq1 @DFKai-SB Western;}
{\f2936\fbidi \fswiss\fcharset238\fprq2 Lucida Sans Unicode CE;}{\f2937\fbidi \fswiss\fcharset204\fprq2 Lucida Sans Unicode Cyr;}{\f2939\fbidi \fswiss\fcharset161\fprq2 Lucida Sans Unicode Greek;}
{\f2940\fbidi \fswiss\fcharset162\fprq2 Lucida Sans Unicode Tur;}{\f2941\fbidi \fswiss\fcharset177\fprq2 Lucida Sans Unicode (Hebrew);}{\f2943\fbidi \fswiss\fcharset186\fprq2 Lucida Sans Unicode Baltic;}
{\f2946\fbidi \fswiss\fcharset238\fprq2 Arial Black CE;}{\f2947\fbidi \fswiss\fcharset204\fprq2 Arial Black Cyr;}{\f2949\fbidi \fswiss\fcharset161\fprq2 Arial Black Greek;}{\f2950\fbidi \fswiss\fcharset162\fprq2 Arial Black Tur;}
{\f2953\fbidi \fswiss\fcharset186\fprq2 Arial Black Baltic;}{\f2956\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f2957\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f2959\fbidi \froman\fcharset161\fprq2 Cambria Greek;}
{\f2960\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f2963\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f2964\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f2966\fbidi \fswiss\fcharset238\fprq2 Candara CE;}
{\f2967\fbidi \fswiss\fcharset204\fprq2 Candara Cyr;}{\f2969\fbidi \fswiss\fcharset161\fprq2 Candara Greek;}{\f2970\fbidi \fswiss\fcharset162\fprq2 Candara Tur;}{\f2973\fbidi \fswiss\fcharset186\fprq2 Candara Baltic;}
{\f2974\fbidi \fswiss\fcharset163\fprq2 Candara (Vietnamese);}{\f2976\fbidi \fscript\fcharset238\fprq2 Comic Sans MS CE;}{\f2977\fbidi \fscript\fcharset204\fprq2 Comic Sans MS Cyr;}{\f2979\fbidi \fscript\fcharset161\fprq2 Comic Sans MS Greek;}
{\f2980\fbidi \fscript\fcharset162\fprq2 Comic Sans MS Tur;}{\f2983\fbidi \fscript\fcharset186\fprq2 Comic Sans MS Baltic;}{\f2986\fbidi \fmodern\fcharset238\fprq1 Consolas CE;}{\f2987\fbidi \fmodern\fcharset204\fprq1 Consolas Cyr;}
{\f2989\fbidi \fmodern\fcharset161\fprq1 Consolas Greek;}{\f2990\fbidi \fmodern\fcharset162\fprq1 Consolas Tur;}{\f2993\fbidi \fmodern\fcharset186\fprq1 Consolas Baltic;}{\f2994\fbidi \fmodern\fcharset163\fprq1 Consolas (Vietnamese);}
{\f2996\fbidi \froman\fcharset238\fprq2 Constantia CE;}{\f2997\fbidi \froman\fcharset204\fprq2 Constantia Cyr;}{\f2999\fbidi \froman\fcharset161\fprq2 Constantia Greek;}{\f3000\fbidi \froman\fcharset162\fprq2 Constantia Tur;}
{\f3003\fbidi \froman\fcharset186\fprq2 Constantia Baltic;}{\f3004\fbidi \froman\fcharset163\fprq2 Constantia (Vietnamese);}{\f3006\fbidi \fswiss\fcharset238\fprq2 Corbel CE;}{\f3007\fbidi \fswiss\fcharset204\fprq2 Corbel Cyr;}
{\f3009\fbidi \fswiss\fcharset161\fprq2 Corbel Greek;}{\f3010\fbidi \fswiss\fcharset162\fprq2 Corbel Tur;}{\f3013\fbidi \fswiss\fcharset186\fprq2 Corbel Baltic;}{\f3014\fbidi \fswiss\fcharset163\fprq2 Corbel (Vietnamese);}
{\f3016\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium CE;}{\f3017\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Medium Cyr;}{\f3019\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Medium Greek;}
{\f3020\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Tur;}{\f3023\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Medium Baltic;}{\f3026\fbidi \fdecor\fcharset238\fprq2 Gabriola CE;}{\f3027\fbidi \fdecor\fcharset204\fprq2 Gabriola Cyr;}
{\f3029\fbidi \fdecor\fcharset161\fprq2 Gabriola Greek;}{\f3030\fbidi \fdecor\fcharset162\fprq2 Gabriola Tur;}{\f3033\fbidi \fdecor\fcharset186\fprq2 Gabriola Baltic;}{\f3036\fbidi \froman\fcharset238\fprq2 Georgia CE;}
{\f3037\fbidi \froman\fcharset204\fprq2 Georgia Cyr;}{\f3039\fbidi \froman\fcharset161\fprq2 Georgia Greek;}{\f3040\fbidi \froman\fcharset162\fprq2 Georgia Tur;}{\f3043\fbidi \froman\fcharset186\fprq2 Georgia Baltic;}
{\f3046\fbidi \froman\fcharset238\fprq2 Palatino Linotype CE;}{\f3047\fbidi \froman\fcharset204\fprq2 Palatino Linotype Cyr;}{\f3049\fbidi \froman\fcharset161\fprq2 Palatino Linotype Greek;}{\f3050\fbidi \froman\fcharset162\fprq2 Palatino Linotype Tur;}
{\f3053\fbidi \froman\fcharset186\fprq2 Palatino Linotype Baltic;}{\f3054\fbidi \froman\fcharset163\fprq2 Palatino Linotype (Vietnamese);}{\f3056\fbidi \fnil\fcharset238\fprq2 Segoe Print CE;}{\f3057\fbidi \fnil\fcharset204\fprq2 Segoe Print Cyr;}
{\f3059\fbidi \fnil\fcharset161\fprq2 Segoe Print Greek;}{\f3060\fbidi \fnil\fcharset162\fprq2 Segoe Print Tur;}{\f3063\fbidi \fnil\fcharset186\fprq2 Segoe Print Baltic;}{\f3066\fbidi \fswiss\fcharset238\fprq2 Trebuchet MS CE;}
{\f3067\fbidi \fswiss\fcharset204\fprq2 Trebuchet MS Cyr;}{\f3069\fbidi \fswiss\fcharset161\fprq2 Trebuchet MS Greek;}{\f3070\fbidi \fswiss\fcharset162\fprq2 Trebuchet MS Tur;}{\f3073\fbidi \fswiss\fcharset186\fprq2 Trebuchet MS Baltic;}
{\f3076\fbidi \fswiss\fcharset238\fprq2 Verdana CE;}{\f3077\fbidi \fswiss\fcharset204\fprq2 Verdana Cyr;}{\f3079\fbidi \fswiss\fcharset161\fprq2 Verdana Greek;}{\f3080\fbidi \fswiss\fcharset162\fprq2 Verdana Tur;}
{\f3083\fbidi \fswiss\fcharset186\fprq2 Verdana Baltic;}{\f3084\fbidi \fswiss\fcharset163\fprq2 Verdana (Vietnamese);}{\f3096\fbidi \fswiss\fcharset238\fprq2 Haettenschweiler CE;}{\f3097\fbidi \fswiss\fcharset204\fprq2 Haettenschweiler Cyr;}
{\f3099\fbidi \fswiss\fcharset161\fprq2 Haettenschweiler Greek;}{\f3100\fbidi \fswiss\fcharset162\fprq2 Haettenschweiler Tur;}{\f3103\fbidi \fswiss\fcharset186\fprq2 Haettenschweiler Baltic;}{\f3106\fbidi \froman\fcharset238\fprq2 Book Antiqua CE;}
{\f3107\fbidi \froman\fcharset204\fprq2 Book Antiqua Cyr;}{\f3109\fbidi \froman\fcharset161\fprq2 Book Antiqua Greek;}{\f3110\fbidi \froman\fcharset162\fprq2 Book Antiqua Tur;}{\f3113\fbidi \froman\fcharset186\fprq2 Book Antiqua Baltic;}
{\f3116\fbidi \fswiss\fcharset238\fprq2 Century Gothic CE;}{\f3117\fbidi \fswiss\fcharset204\fprq2 Century Gothic Cyr;}{\f3119\fbidi \fswiss\fcharset161\fprq2 Century Gothic Greek;}{\f3120\fbidi \fswiss\fcharset162\fprq2 Century Gothic Tur;}
{\f3123\fbidi \fswiss\fcharset186\fprq2 Century Gothic Baltic;}{\f3126\fbidi \froman\fcharset238\fprq2 Garamond CE;}{\f3127\fbidi \froman\fcharset204\fprq2 Garamond Cyr;}{\f3129\fbidi \froman\fcharset161\fprq2 Garamond Greek;}
{\f3130\fbidi \froman\fcharset162\fprq2 Garamond Tur;}{\f3133\fbidi \froman\fcharset186\fprq2 Garamond Baltic;}{\f3136\fbidi \fscript\fcharset238\fprq2 Monotype Corsiva CE;}{\f3137\fbidi \fscript\fcharset204\fprq2 Monotype Corsiva Cyr;}
{\f3139\fbidi \fscript\fcharset161\fprq2 Monotype Corsiva Greek;}{\f3140\fbidi \fscript\fcharset162\fprq2 Monotype Corsiva Tur;}{\f3143\fbidi \fscript\fcharset186\fprq2 Monotype Corsiva Baltic;}
{\f3206\fbidi \froman\fcharset238\fprq2 Bookman Old Style CE;}{\f3207\fbidi \froman\fcharset204\fprq2 Bookman Old Style Cyr;}{\f3209\fbidi \froman\fcharset161\fprq2 Bookman Old Style Greek;}{\f3210\fbidi \froman\fcharset162\fprq2 Bookman Old Style Tur;}
{\f3213\fbidi \froman\fcharset186\fprq2 Bookman Old Style Baltic;}{\f3366\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Book CE;}{\f3367\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Book Cyr;}
{\f3369\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Book Greek;}{\f3370\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Book Tur;}{\f3373\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Book Baltic;}
{\f3376\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Demi CE;}{\f3377\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Demi Cyr;}{\f3379\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Demi Greek;}
{\f3380\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Demi Tur;}{\f3383\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Demi Baltic;}{\f3386\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Demi Cond CE;}
{\f3387\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Demi Cond Cyr;}{\f3389\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Demi Cond Greek;}{\f3390\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Demi Cond Tur;}
{\f3393\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Demi Cond Baltic;}{\f3396\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Heavy CE;}{\f3397\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Heavy Cyr;}
{\f3399\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Heavy Greek;}{\f3400\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Heavy Tur;}{\f3403\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Heavy Baltic;}
{\f3406\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium Cond CE;}{\f3407\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Medium Cond Cyr;}{\f3409\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Medium Cond Greek;}
{\f3410\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Cond Tur;}{\f3413\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Medium Cond Baltic;}{\f3436\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT CE;}
{\f3446\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT Condensed CE;}{\f3456\fbidi \fswiss\fcharset238\fprq2 Gill Sans Ultra Bold CE;}{\f3466\fbidi \fswiss\fcharset238\fprq2 Gill Sans Ultra Bold Condensed CE;}
{\f3476\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT Ext Condensed Bold CE;}{\f3666\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT CE;}{\f3676\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT Condensed CE;}
{\f3686\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT Condensed Extra Bold CE;}{\f3750\fbidi \froman\fcharset162\fprq2 Bodoni MT Poster Compressed Tur;}{\f3976\fbidi \fscript\fcharset238\fprq2 Mistral CE;}{\f3977\fbidi \fscript\fcharset204\fprq2 Mistral Cyr;}
{\f3979\fbidi \fscript\fcharset161\fprq2 Mistral Greek;}{\f3980\fbidi \fscript\fcharset162\fprq2 Mistral Tur;}{\f3983\fbidi \fscript\fcharset186\fprq2 Mistral Baltic;}{\f4178\fbidi \fswiss\fcharset0\fprq2 @Arial Unicode MS Western;}
{\f4176\fbidi \fswiss\fcharset238\fprq2 @Arial Unicode MS CE;}{\f4177\fbidi \fswiss\fcharset204\fprq2 @Arial Unicode MS Cyr;}{\f4179\fbidi \fswiss\fcharset161\fprq2 @Arial Unicode MS Greek;}{\f4180\fbidi \fswiss\fcharset162\fprq2 @Arial Unicode MS Tur;}
{\f4181\fbidi \fswiss\fcharset177\fprq2 @Arial Unicode MS (Hebrew);}{\f4182\fbidi \fswiss\fcharset178\fprq2 @Arial Unicode MS (Arabic);}{\f4183\fbidi \fswiss\fcharset186\fprq2 @Arial Unicode MS Baltic;}
{\f4184\fbidi \fswiss\fcharset163\fprq2 @Arial Unicode MS (Vietnamese);}{\f4185\fbidi \fswiss\fcharset222\fprq2 @Arial Unicode MS (Thai);}{\f4186\fbidi \fnil\fcharset238\fprq2 ZWAdobeF CE;}{\f4187\fbidi \fnil\fcharset204\fprq2 ZWAdobeF Cyr;}
{\f4189\fbidi \fnil\fcharset161\fprq2 ZWAdobeF Greek;}{\f4190\fbidi \fnil\fcharset162\fprq2 ZWAdobeF Tur;}{\f4191\fbidi \fnil\fcharset177\fprq2 ZWAdobeF (Hebrew);}{\f4192\fbidi \fnil\fcharset178\fprq2 ZWAdobeF (Arabic);}
{\f4193\fbidi \fnil\fcharset186\fprq2 ZWAdobeF Baltic;}{\f4194\fbidi \fnil\fcharset163\fprq2 ZWAdobeF (Vietnamese);}{\f4206\fbidi \fswiss\fcharset238\fprq2 Arial Narrow CE;}{\f4207\fbidi \fswiss\fcharset204\fprq2 Arial Narrow Cyr;}
{\f4209\fbidi \fswiss\fcharset161\fprq2 Arial Narrow Greek;}{\f4210\fbidi \fswiss\fcharset162\fprq2 Arial Narrow Tur;}{\f4213\fbidi \fswiss\fcharset186\fprq2 Arial Narrow Baltic;}{\f4235\fbidi \fswiss\fcharset222\fprq2 Leelawadee (Thai);}
{\f4238\fbidi \fswiss\fcharset0\fprq2 Microsoft JhengHei UI Western;}{\f4239\fbidi \fswiss\fcharset161\fprq2 Microsoft JhengHei UI Greek;}{\f4248\fbidi \fswiss\fcharset0\fprq2 @Microsoft JhengHei UI Western;}
{\f4249\fbidi \fswiss\fcharset161\fprq2 @Microsoft JhengHei UI Greek;}{\f4262\fbidi \fnil\fcharset178\fprq2 Microsoft Uighur (Arabic);}{\f4268\fbidi \fswiss\fcharset0\fprq2 Microsoft YaHei UI Western;}
{\f4266\fbidi \fswiss\fcharset238\fprq2 Microsoft YaHei UI CE;}{\f4267\fbidi \fswiss\fcharset204\fprq2 Microsoft YaHei UI Cyr;}{\f4269\fbidi \fswiss\fcharset161\fprq2 Microsoft YaHei UI Greek;}
{\f4270\fbidi \fswiss\fcharset162\fprq2 Microsoft YaHei UI Tur;}{\f4278\fbidi \fswiss\fcharset0\fprq2 @Microsoft YaHei UI Western;}{\f4276\fbidi \fswiss\fcharset238\fprq2 @Microsoft YaHei UI CE;}
{\f4277\fbidi \fswiss\fcharset204\fprq2 @Microsoft YaHei UI Cyr;}{\f4279\fbidi \fswiss\fcharset161\fprq2 @Microsoft YaHei UI Greek;}{\f4280\fbidi \fswiss\fcharset162\fprq2 @Microsoft YaHei UI Tur;}
{\f4286\fbidi \fswiss\fcharset238\fprq2 Segoe UI Semilight CE;}{\f4287\fbidi \fswiss\fcharset204\fprq2 Segoe UI Semilight Cyr;}{\f4289\fbidi \fswiss\fcharset161\fprq2 Segoe UI Semilight Greek;}
{\f4290\fbidi \fswiss\fcharset162\fprq2 Segoe UI Semilight Tur;}{\f4291\fbidi \fswiss\fcharset177\fprq2 Segoe UI Semilight (Hebrew);}{\f4292\fbidi \fswiss\fcharset178\fprq2 Segoe UI Semilight (Arabic);}
{\f4293\fbidi \fswiss\fcharset186\fprq2 Segoe UI Semilight Baltic;}{\f4294\fbidi \fswiss\fcharset163\fprq2 Segoe UI Semilight (Vietnamese);}{\f4356\fbidi \fswiss\fcharset238\fprq2 MS Reference Sans Serif CE;}
{\f4357\fbidi \fswiss\fcharset204\fprq2 MS Reference Sans Serif Cyr;}{\f4359\fbidi \fswiss\fcharset161\fprq2 MS Reference Sans Serif Greek;}{\f4360\fbidi \fswiss\fcharset162\fprq2 MS Reference Sans Serif Tur;}
{\f4363\fbidi \fswiss\fcharset186\fprq2 MS Reference Sans Serif Baltic;}{\f4364\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 \af39\afs26\alang1025 
\ltrch\fcs0 \f39\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\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 \snext11 \ssemihidden \sunhideused Normal Table;}{
\s15\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext20 AmendGroup;}{\s21\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af39\afs24\alang1025 \ltrch\fcs0 \b\f39\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\af39\afs26\alang1025 
\ltrch\fcs0 \b\caps\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs20\alang1025 \ltrch\fcs0 \f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext26 
Bill Signature;}{\s27\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\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\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\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\af39\afs30\alang1025 \ltrch\fcs0 
\b\caps\f39\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon28 \snext30 Chapter Rest;}{\s31\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext31 Charge;}{\s32\qj \li1800\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1800\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\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\af39\afs26\alang1025 \ltrch\fcs0 
\b\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\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\af39\afs18\alang1025 \ltrch\fcs0 \b\caps\f39\fs18\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext36 Cognate;}{
\s37\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext39 Deed;}{\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext49 \slink50 footer;}{\*\cs50 \additive \rtlch\fcs1 \af39\afs26 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \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\af39\afs22\alang1025 \ltrch\fcs0 
\b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext52 Form;}{\s53\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext55 Formula;}{
\s56\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext56 Graphic;}{
\s57\qj \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext59 \slink60 header;}{\*\cs60 
\additive \rtlch\fcs1 \af39\afs26 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink59 \slocked \ssemihidden Header Char;}{\s61\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext61 Image;}{\s62\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\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\af39\afs26\alang1025 \ltrch\fcs0 
\b\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext67 
Oath;}{\s68\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs20\alang1025 \ltrch\fcs0 \f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext70 
Originating;}{\s71\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext71 Out Def;}{
\s72\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext75 Out Para;}{
\s76\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext76 Out Section;}{
\s77\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 
\b\caps\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\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\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext88 Penalty Para;}{
\s89\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 
\b\caps\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\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 
\af39\afs26\alang1025 \ltrch\fcs0 \caps\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 
\ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\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\af39\afs24\alang1025 \ltrch\fcs0 
\b\i\f39\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 
\af39\afs24\alang1025 \ltrch\fcs0 \f39\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\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 \af39\afs24\alang1025 \ltrch\fcs0 \f39\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 \af39\afs24\alang1025 \ltrch\fcs0 \f39\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 \af39\afs24\alang1025 \ltrch\fcs0 
\f39\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 \af39\afs24\alang1025 \ltrch\fcs0 
\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext132 \sautoupd \ssemihidden toc 9;}{\*\cs133 \additive \rtlch\fcs1 \ab\af31503\afs32 \ltrch\fcs0 
\b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\langnp3081\langfenp1033 \sbasedon10 \slink1 \slocked \spriority9 Heading 1 Char;}{\s134\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext137 zAssentDate;}{\s138\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\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\af39\afs20\alang1025 \ltrch\fcs0 \i\f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext139 zSecondReading;}{\s140\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext140 AdminDep;}{
\s141\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext142 Conditions;}{
\s143\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext143 ConfirmGov;}{
\s144\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext148 GazetteDate;}{
\s149\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext149 GenConditions;}{
\s150\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext150 GovernorSig Text;}{
\s151\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext152 Opening Words;}{
\s153\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext153 Seal;}{
\s154\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext154 SR Date;}{
\s155\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext155 SR Position;}{
\s156\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext156 SR Printed;}{
\s157\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \caps\f39\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\af39\afs26\alang1025 \ltrch\fcs0 
\b\caps\f39\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\af39\afs26\alang1025 \ltrch\fcs0 
\b\i\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext162 TariffList Heading;}{
\s163\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext170 Amd Part;}{
\s171\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext172 Amd Schedule;}{
\s173\qj \li3240\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3240\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext176 Amd1 Part;}{
\s177\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon172 \snext178 Amd1 Schedule;}{
\s179\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon185 \snext186 Indent 1st 2.5;}{
\s187\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon181 \snext187 Indent 2.0;}{
\s188\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon187 \snext188 Indent 2.5;}{
\s189\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext189 Indent Hng 0.5;}{
\s190\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext190 Indent Hng 1.0;}{
\s191\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon190 \snext191 Indent Hng 1.5;}{
\s192\qj \fi-720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon191 \snext192 Indent Hng 2.0;}{
\s193\qj \fi-720\li4320\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin4320\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon192 \snext193 Indent Hng 2.5;}{
\s194\qj \fi-720\li720\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \f39\fs24\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext194 TOC Entry;}{\*\cs195 \additive 
\rtlch\fcs1 \ab\af0\afs30 \ltrch\fcs0 \b\caps\fs30\cf15 \sbasedon10 Year;}{\s196\qj \li0\ri0\widctlpar\pvpg\posy15593\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs22\alang1025 \ltrch\fcs0 
\f39\fs22\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext196 zDocumentStamp;}{\s197\qj \li0\ri0\widctlpar\pvpg\posy720\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext197 zDraftNotice;}{
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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 
\rtlch\fcs1 \af39\afs20\alang1025 \ltrch\fcs0 \f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon197 \snext200 zConsolidate;}{\s201\qj \fi-1080\li2520\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2520\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext201 Para Penalty;}{\s202\qj \fi-576\li3096\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3096\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext202 Para Penalty Para;}{\s203\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext203 Para Definition Text;}{\s204\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext204 Sub Para Def Text;}{\s205\qj \fi-720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext205 Sub Sub Para Def Text;}{\*\cs206 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sub \sbasedon10 Sub;}{
\s207\qj \li720\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext207 CounterSigText;}{
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\s211\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon210 \snext211 Amd1 SubDivision;}{
\s212\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon39 \snext212 Amd Deed;}{
\s213\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon212 \snext213 Amd1 Deed;}{
\s214\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon52 \snext214 Amd Form;}{
\s215\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon214 \snext215 Amd1 Form;}{
\s216\qj \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon61 \snext216 Amd Image;}{
\s217\qj \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon216 \snext217 Amd1 Image;}{
\s218\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon31 \snext218 Para Charge;}{
\s219\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext219 Amd Part Schedule;}{
\s220\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon176 \snext220 Amd1 Part Schedule;}{
\s221\qc \li0\ri0\sa60\widctlpar\wrapdefault\nooverflow\faroman\outlinelevel1\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 \f1\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext221 \slink222 \sqformat Subtitle;}{\*
\cs222 \additive \rtlch\fcs1 \af31503\afs24 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f31502\hich\af31502\dbch\af31501\langnp3081\langfenp1033 \sbasedon10 \slink221 \slocked \spriority11 Subtitle Char;}{
\s223\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs20\alang1025 \ltrch\fcs0 \caps\f1\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext223 zEndorsement;}{
\s224\qj \fi720\li4320\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin4320\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon186 \snext224 Indent 1st 3.0;}{
\s225\qj \li4320\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin4320\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon188 \snext225 Indent 3.0;}{
\s226\qj \fi-720\li5040\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin5040\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon193 \snext226 Indent Hng 3.0;}{
\s227\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs20\alang1025 \ltrch\fcs0 \f40\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext227 Graphic Text;}{\*\cs228 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf11 \sbasedon10 Client Note No;}{\s229\qj \li1843\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 
\b\i\f39\fs26\cf11\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext229 Client Note Text;}{\s230\qj \li1987\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1987\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 
\ltrch\fcs0 \b\i\f39\fs26\cf12\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext230 Private Note Text;}{\*\cs231 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf12 \sbasedon10 Private Note No;}{\s232\qj \fi-691\li691\ri0\sa240\widctlpar
\tx1440\wrapdefault\nooverflow\faroman\rin0\lin691\itap0 \rtlch\fcs1 \af39\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext232 Note Content;}{
\s233\qj \li691\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin691\itap0 \rtlch\fcs1 \af39\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext233 Note Out Text;}{
\s234\qj \li691\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin691\itap0 \rtlch\fcs1 \af39\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext234 Note Text;}{
\s235\qj \fi-720\li3600\ri0\sa120\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext235 Sub Sub Sub Paragraph;}{\*\cs236 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 Sub Sub Sub Paragraph No;}{\s237\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 
\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext237 Proviso;}}{\*\revtbl {Unknown;}}{\*\rsidtbl \rsid3870932\rsid4537771\rsid10495190\rsid16388059\rsid16736683}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0
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\facingp\widowctrl\ftnbj\aenddoc\trackmoves0\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0
\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\formshade\horzdoc\dghspace120\dgvspace120\dghorigin1701\dgvorigin1984\dghshow1\dgvshow0\jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\bdrrlswsix\nolnhtadjtbl\oldas\rsidroot10495190 
\fet0{\*\wgrffmtfilter 2450}\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 \insrsid16388059 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid16388059 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid16388059 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid16388059 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\binfsxn2\binsxn2\linex0\headery1000\footery1000\endnhere\titlepg\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3
\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}
{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\s105\qc \li0\ri0\sb5000\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\cs135\b0\fs24\cf0\insrsid4537771 No. 51}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid4537771  of }{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \cs136\b0\fs24\cf0\insrsid4537771 1998}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid4537771 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af39\afs24 
\ltrch\fcs0 \i\caps0\fs24\cf0\insrsid4537771 Value Added Tax Act }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid4537771 1998}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid4537771 .
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Certified on:    /   /20   .
\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 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 \endash  }{\field{\*\fldinst {
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16736683 vi}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771  \endash }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16736683 vii}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771  \endash }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
\par }}\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 

\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb240\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\cs135\b0\fs24\cf0\insrsid4537771 No. 51}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid4537771  of }{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \cs136\b0\fs24\cf0\insrsid4537771 1998}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid4537771 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb500\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid4537771 Value Added Tax Act }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid4537771 1998}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid4537771 .
\par }\pard\plain \ltrpar\s134\qc \li567\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin567\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4537771 ARRANGEMENT OF SECTIONS.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART I \endash  PRELIMINARY.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93additional tax\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93associated person\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93capital goods\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93car\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93Commissioner\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93company\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93consideration\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93consideration in money\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93credit note\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93Customs Act\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93dealer in fine metal\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93debit note\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93document\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93due date\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93exempt supply\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93fine metal\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93further additional tax\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93going concern\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93goods\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93hire\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93hospital\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93}{\rtlch\fcs1 \ab0\ai\af39 \ltrch\fcs0 \cs51\b0\i\caps0\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'94}{\rtlch\fcs1 \ab0\af39 
\ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93insurance\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93contract of insurance\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93invoice\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93local authority\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93mining company\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93mining operations\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93money\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93name\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93new fine metal\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93non-profit body\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93person\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93primary product\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93public authority\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93recipient\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93refiner of fine metal\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93registered person\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93registration number\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93resident\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93resident service provider\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93return\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93Review Tribunal\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93secondhand goods\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93services\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93supplier\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93tax\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93tax fraction\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93tax invoice\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93tax payable\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93taxable period\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93taxable supply\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93this Act\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93trustee\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93unconditional gift\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93working day\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART II \endash  ADMINISTRATION.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART III \endash  IMPOSITION OF TAX.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 1 \endash  Imports.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 6.\tab Imposition of value added 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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 8.\tab Imposition of value added tax on supply.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 9.\tab Tax payable.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART IV \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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 1 \endash  Taxable Activity.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 2 \endash  Supply.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 13.\tab Supply in Papua New Guinea.
\par 14.\tab Reverse charge on services received from abroad.
\par 14A.\tab Reverse charge on exempt supplies provided by mining companies.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 15.\tab Time of supply.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 16.\tab Open market.
\par 17.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 18.\tab Zero-rating of exported goods.
\par 19.\tab Sale of a going concern.
\par 20.\tab Other zero rated goods.
\par 21.\tab Exception to zero rating of goods.
\par 22.\tab Exported services.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 23.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93cheque\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93currency\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93debt security\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93equity security\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93general accounting and record package services\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93life insurance contract\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93participatory security\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93superannuation scheme\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 24.\tab Exempt supplies.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART V \endash  TAX PAYABLE.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 1 \endash  Taxable periods.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 25.\tab Taxable periods.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 2 \endash  Accounting methods.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 26.\tab Accounting basis.
\par 27.\tab Requirements for accounting on payments basis.
\par 28.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 29.\tab Input tax and output tax.
\par 30.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 31.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93a\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93b\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93a\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93b\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 32.\tab Adjustments for change in use.
\par 33.\tab Change in terms of supply.
\par 34.\tab Bad debts.
\par 35.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93discrepancy\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93specified period\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93tax discrepancy\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART VI \endash  INVOICES AND RELATED DOCUMENTS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 36.\tab Deduction of input tax.
\par 37.\tab Retention of records.
\par 38.\tab Tax invoices.
\par 39.\tab Credit and debit notes.
\par 40.\tab Provisions applicable to invoices, credit notes and debit notes.
\par 41.\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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART VII \endash  REGISTRATION.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 42.\tab Persons making supplies in course of taxable activity to be registered.
\par 43.\tab Cancellation of registration.
\par 44.\tab Registered person to notify change of status.
\par 45.\tab Liabilities not affected by ceasing to be registered person.
\par 46.\tab Group of companies.
\par 47.\tab Group registration.
\par 48.\tab Consequences of group registration.
\par 49.\tab Group of persons.
\par 50.\tab Branches and divisions.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART VIII \endash  SPECIAL CASES.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 51.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 52.\tab Sale by creditor deemed supply by debtor.
\par 53.\tab Special returns by creditor.
\par 54.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 3 \endash  Unincorporated bodies.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 55.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93body\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93member\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93partnership\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 4 \endash  Agents.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 56.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93agency period\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93incapacitated person\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93specified agent\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 57.\tab Liability of agent of absentee principal for returns and tax.
\par 58.\tab Agents.
\par 59.\tab Auctioneers.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 5 \endash  Company amalgamations.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 60.\tab Effect of company amalgamations.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93amalgamated company\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93amalgamating company\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93amalgamation\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid4537771 Division 6 \endash  Gas projects.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 61.\tab Gas production projects.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART IX \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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 62.\tab Taxable period returns.
\par 63.\tab Other returns.
\par 64.\tab Payment of tax.
\par 65.\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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART X \endash  ASSESSMENT OF TAX.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 66.\tab Assessment of tax.
\par 67.\tab Effect of cancellation of registration by Commissioner for purposes of Parts IV, VII, XII and XIV.
\par 68.\tab Validity of assessments not affected by failure to comply with Act.
\par 69.\tab Assessments deemed correct except in proceedings on objection.
\par 70.\tab Evidence of returns and assessments.
\par 71.\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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART XI \endash  OBJECTIONS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 72.\tab Objections to certain decisions.
\par 73.\tab Objections to assessments.
\par 74.\tab Commissioner may amend assessment, or objections may be submitted to Review Tribunal.
\par 75.\tab Powers of Review Tribunal on determination of objection or case stated.
\par 76.\tab When objection may be referred in first instance to national court.
\par 77.\tab Court\rquote s powers.
\par 78.\tab Application of time limits by the Court.
\par 79.\tab Refusal of reference to court.
\par 80.\tab Test case procedure.
\par 81.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93competent objection\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93day of determination of final liability\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93deferrable tax\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93non-qualifying objection\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 82.\tab Determination of objection not to affect other assessments.
\par 83.\tab Objections 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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART XII \endash  RECOVERY OF TAX.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 84.\tab Additional tax to be payable if default made in payment of tax.
\par 85.\tab Recovery of tax.
\par 86.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93defaulter\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93person\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93tax\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 86A.\tab Issue of clearance certificate.
\par 86B.\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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART XIII \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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 87.\tab Refund of excess tax.
\par 88.\tab Tax paid in excess may be set off against tax payable when assessment re-opened.
\par 89.\tab Power of Commissioner in respect of small amounts.
\par 90.\tab Appropriation of refunds.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART XIV \endash  PENALTIES.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 91.\tab Offences.
\par 92.\tab Officers and employees of corporate bodies.
\par 93.\tab Proceedings to be taken summarily.
\par 94.\tab Information may charge several offences.
\par 95.\tab Information may be laid within 10 years.
\par 96.\tab Further additional tax in case of evasion.
\par 97.\tab Nature of further additional tax.
\par 98.\tab Assessment of further additional tax.
\par 99.\tab Objections to further additional tax.
\par 100.\tab Recovery of further additional tax.
\par 101.\tab Recovery of further additional tax from executors or administrators.
\par 102.\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 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART XV \endash  GENERAL PROVISIONS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 103.\tab Keeping of records.
\par 104.\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\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93arrangement\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid4537771 \'93tax advantage\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid4537771  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 105.\tab Papua New Guinea currency.
\par 106.\tab Returns to be furnished in two parts for taxable period in which change in rate of tax occurs.
\par 107.\tab Adjustments to tax payable for persons furnishing returns on payments basis following change in rate of tax.
\par 108.\tab Adjustments to tax payable in relation to credit and debit notes following change in rate of tax.
\par 109.\tab Change in accounting basis coinciding with or occurring after change in rate of tax.
\par 110.\tab Liability to pay past tax, etc., not affected by alteration in the law.
\par 111.\tab Power to extend time for doing anything under Act.
\par 112.\tab Access to books, etc.
\par 112A.\tab Power to obtain information and evidence.
\par 113.\tab Regulations.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid4537771 PART XVI \endash  TRANSITIONAL PROVISIONS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid4537771 114.\tab Commencement day for value added tax.
\par 115.\tab Registration of persons liable to be registered on 1 July 1999.
\par 116.\tab Deduction for pre 1 July 1999 tax.
\par 117.\tab Phased introduction of input tax credits for capital goods supplied on or after 1 July 1999.
\par 118.\tab Phased introduction of refunds of tax.
\par 119.\tab Supplies prior to 1 July 1999.
\par 120.\tab Alternative method of accounting for transitional supplies.
\par 121.\tab Retentions and variations.
\par 122.\tab Effect of imposition or alteration of tax.
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\b\fs24\lang1024\langfe1024\noproof\insrsid16736683 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16736683 2.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 \cell }\pard \ltrpar\s59\qc \li0\ri0\widctlpar\intbl
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\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 
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\b\fs24\lang1024\langfe1024\noproof\insrsid16736683 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16736683 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16736683 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16736683 2.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16736683 2}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771  \endash }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16736683 3}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4537771  \endash }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
\par }}\pard\plain \ltrpar\s106\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid4537771 INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid4537771 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\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid4537771 Value Added Tax Act }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid4537771 1998}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid4537771 ,
\par }\pard\plain \ltrpar\s66\qj \fi-720\li720\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\b0\fs24\insrsid4537771 Being an Act to make provision for the imposition and collection of a value added tax on goods and services, and for related purposes.
\par }\pard\plain \ltrpar\s83\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART I. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 PRELIMINARY.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 1.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Compliance with Constitutional requirements.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 This Act, to the extent that it regulates or restricts a right or freedom referred to in Subdivision III.3.C (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid4537771 qualified rights}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 ) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Constitution}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , namely\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the right to privacy conferred by Section 49 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Constitution}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the right to freedom of information conferred by Section 51 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Constitution}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
is a law that is made for the purpose of giving effect to the public interest in public order and public welfare.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 2.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93additional tax\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means additional tax payable under Section 84;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93associated person\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  has the meaning assigned to the term \'93associate\'94 by the }{\rtlch\fcs1 \ai\af39\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93capital goods\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means buildings, plant or articles which are 
or would be subject to depreciation under the relevant depreciation provisions of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act
}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93car\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a motor cycle or similar vehicle; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93Commissioner\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means the Commissioner General of Internal Revenue appointed under Section 6 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93company\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 means any body corporate, whether incorporated in Papua New Guinea or elsewhere, but does not include a local authority or a public authority;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93consideration\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , in relation to the supply of goods or services to a person, includes payment made or ac
t 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 addition of the tax chargeable under this Act, is equal to the consideration, but does not include any payment made by a person as an unconditional gift to a non-profit body;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93consideration in money\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes consideration expressed as an amount of money;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93credit note\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 means a document provided under Section 39(1), and includes a document deemed to be a credit note under Section 40(2);
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93Customs Act\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Customs Act 1951}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  as amended from time to time;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93dealer in fine metal\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a person who satisfies the Commissioner that a principal part of that person\rquote 
s business is the regular purchase and supply, for use as an investment item, of fine metal;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93debit note\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a document provided under Section 39(3), and includes a documen
t deemed to be a debit note under Section 40(2);
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93document\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes any electronic data, computer programmes, computer tapes and computer discs;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93due date\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , in relation to the payment of tax by a registered person, means the last day for payment determine
d in Section 31(1), 64(1), 64(2) or 66(5), as the case may be, in respect of that registered person;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93exempt supply\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a supply that is exempt from tax under Section 24;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93fine metal\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
gold, in any form, being gold of a fineness of not less than 99.5%; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 silver, in any form, being silver of a fineness of not less than 99.9%; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 platinum, in any form, being platinum of a fineness of not less than 99.0%; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93further additional tax\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means further additional tax charged under Section 96;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93going concern\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
there is 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93goods\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means all kinds of personal or real property, but does not include choses in action or money;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93hire\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , in relation to goods, includes a letting on any terms, including a lease or licence;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93hospital\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a maternity hospital; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a private hospital or hospital licenced under the provisions of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Medical Registration Act 1980}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ; or

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a mental hospital established pursuant to the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Public Health Act 1973}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \cs51\b\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 means the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act 1959}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , as amended from time to time;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93insurance\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93contract of insurance\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes a policy of insurance, an insurance cover, and a r
enewal of a contract of insurance, but nothing in this definition shall apply to any insurance specified in Section 23;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93invoice\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a document notifying an obligation to make payment;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93local authority\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a Provincial Government or Local-level Government as defined in the }{\rtlch\fcs1 \ai\af39\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  and includes the National Capital District Commission;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 
\ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 1 (definition of \'93mining company\'94) inserted by No 60 of 2000.}}}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93mining company\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771  means a \'93gas project\'94 or a \'93licensee\'94 as defined in Section 3 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Oil and Gas Act 1998}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  or a holder of a special mining lease or exploration licence issued under the provisions of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Mining Act 1992}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 ;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 
\ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 1 (definition of \'93mining operations\'94) inserted by No 60 of 2000.}}}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93mining operations\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771  means \'93gas operations\'94 or \'93mining operations\'94 or \'93petroleum operations\'94 as defined in Section 4(1) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act 1959}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  and includes exploration by a mining company for the purpose of discovery;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93money\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 bank notes 
and other currency, being any negotiable instruments used or circulated, or intended for use or circulation, as currency; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 postal notes and money orders; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 promissory notes and bills of exchange,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93name\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a trading name subsequently notified to the Commissioner under Section 44(3) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93new fine metal\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means any fine metal which has been refined into fine metal by a refiner of fine metal;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93non-profit body\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 is carried on other than for 
the purposes of profit or gain to a proprietor, member, or shareholder; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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
 distribution 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93person\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes a company, an unincorporated body of persons, a public authority, a local authority, and an instrument of a foreign s
tate engaged in commercial activities;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93primary product\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the cultivation of land, but not including the production of timber; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93public authority\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means all instruments of the State in respect of the Government of Papua New Guinea, whether Departments, State entities, Sta
te 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93recipient\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , in relation to a supply of goods and services, means the person receiving the supply;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93refiner of fine metal\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93registered person\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a person who is registered or is liable to be registered under this Act;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93registration number\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
, in relation to registered person, means the number allocated to that registered person for the purposes of this Act;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93resident\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a resident as determined
 in accordance with Section 4(1) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a public authority; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a local authority; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a person who is an unincorporated body of persons, or is otherwise a body (as defined in Section 55), where that body has its centre of administrative management in Papua New Guinea; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a person who is not a resident within the categories specified in Paragraphs (a) or (d) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93resident service provider\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a resident falling within Paragraphs (a), (b), (c) or (d) 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93return\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means any return required to be furnished under Part IX;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93Review Tribunal\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  or }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93Tribunal\'94}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means the Review Tribunal established under Section 240 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ;

\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93secondhand goods\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , does not include\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
secondhand goods consisting of any fine metal; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 secondhand 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 livestock;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93services\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means anything which is not goods or money;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93supplier\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , in relation to a supply of goods and services, means the person making the supply;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93tax\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means value added tax;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93tax fraction\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means the fraction calculated in accordance with the following formula:\endash 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trleft1400\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind1508\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth3000\clshdrawnil \cellx4400\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1200\clshdrawnil \cellx5600\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3000\clshdrawnil \cellx8600\pard\plain \ltrpar\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 \cell }\pard \ltrpar\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a\cell }\pard \ltrpar\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trleft1400\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind1508\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth3000\clshdrawnil \cellx4400\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1200\clshdrawnil \cellx5600\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3000\clshdrawnil \cellx8600\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trleft1400\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind1508\tblindtype3 \clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3000\clshdrawnil \cellx4400\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1200\clshdrawnil \cellx5600\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3000\clshdrawnil \cellx8600\pard\plain \ltrpar
\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 \cell }\pard \ltrpar
\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 100 + a\cell }\pard \ltrpar\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 \trowd \irow1\irowband1\ltrrow
\ts11\trgaph108\trleft1400\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind1508\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3000\clshdrawnil \cellx4400
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1200\clshdrawnil \cellx5600\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth3000\clshdrawnil \cellx8600\row \ltrrow}\trowd \irow2\irowband2\ltrrow\ts11\trgaph108\trleft1400\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind1508\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7200\clshdrawnil \cellx8600\pard\plain \ltrpar\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 where\endash \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\trowd \irow2\irowband2\ltrrow\ts11\trgaph108\trleft1400\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind1508\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth7200\clshdrawnil \cellx8600\row \ltrrow}\pard\plain \ltrpar\s120\qj \li1400\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin1400 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 \'93a\'94 is the rate of tax specified in Section 8;\cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\trowd \irow3\irowband3\lastrow \ltrrow\ts11\trgaph108\trleft1400\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind1508\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth7200\clshdrawnil \cellx8600\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93tax invoice\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a document provided under Section 38;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93tax payable\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means an amount of tax calculated in accordance with Sections 30 and 31 and includes\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
any amount referred to in Section 53(3) or 67(2); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any amount of additional tax; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any amount of tax refundable by the Commissioner under Section 30 or 31;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93taxable period\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , in relation to a registered person, means a taxable period determined under Section 25;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93taxable supply\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a supp
ly of goods and services in Papua New Guinea which is charged with tax pursuant to Section 8, including tax charged at the rate of zero percent under Section 18, 19, 20 or 22;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93this Act\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes the Regulations;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93trustee\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes an executor and administrator, and also includes the Public Trustee;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93unconditional gift\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93working day\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, a reference to goods and services includes a reference to goods or services.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 3.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Act to bind State.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART II. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ADMINISTRATION.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 4.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Administration of Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Sections 7, 8, 9 and 10 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  apply to the value added tax imposed under Section 8 of this Act as if references in those sections to the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  were references to this Act.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 4(3) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 4(3) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
The day to day administration of this Act, other than Section 6, is the responsibility of the Commissioner of Taxation and the Assistant Commissioners of Taxation, and the powers of the Commissioner shall be treated as delegated accordingly.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In so far as this Act applies to the Commissioner of Customs, it is deemed to be part of the }{\rtlch\fcs1 \ai\af39\afs24 
\ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 5.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Disclosure of information.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the Commissioner of Taxation or any officer authorized in that behalf; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  or this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Information obtained pursuant to Subsection (1) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
to the persons authorized under that subsection; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART III. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 IMPOSITION OF TAX.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 1.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par Imports.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 6.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Imposition of value added tax on imported goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Notwithstanding anything in this Act, a tax to be known as value added 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 Gu
inea, being goods that are\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
entered therein, or delivered, for home consumption under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 before their entry, or delivery, for home consumption, dealt with in breach of any provision of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 ,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
by reference to the value of the goods as determined under Subsection (2).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes of Subsection (1), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the amount of the value of the goods determined in accordance with the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs (Ad Valorem Duties) Regulation 1987}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 made under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  (whether or not duty is payable under that Act); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the amounts of duty (if any) payable on those goods under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
, but not including any tax levied or charged under this Act; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 [}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\insrsid4537771 Repealed}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 .]
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the amount of excise duty (if any) payable on those goods under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Excise Tariff Act 1956}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 Paragraph (a); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 6(2)(f) added by No 60 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
import of goods, other than cars, by a mining company for use in mining operations.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to this section, tax levied under Subsection (1) shall be collected and paid as if it were Customs duty levied on the importation of goods under the }{
\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , and as if all goods imported into Papua New Guinea were liable to Customs duty.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 No liability to value added tax shall arise under any provision of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  by virtue of the operation of Subsection (3).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where goods are imported for re-export under the provisions of Section 107 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , 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 value added tax payable under the provisions of this Act which shall be enforceable in the same manner as provided i
n Section 107 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 7.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Exemption of imported goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 The following imports of goods are exempt from the tax under Section 6:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
imports of goods where a supply of the goods would be exempt under Section 24;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the duty free allowance for passengers and their accompanied baggage under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs98\i\fs24\insrsid4537771 Customs (Personal Effects) Regulation 1995}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 ;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 imports of goods which have been declared exempt from value added tax by virtue of the provisions of Section 24(10);
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 imports of goods by a diplomatic mission for the official use of the mission;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 imports of goods by a diplomatic agent defined in Article 1 of the \lquote Vienna Convention on Diplomatic Relations\rquote  being Schedule 1 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 
Diplomatic and Consular Privileges and Immunities Act 1975}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , imported for the personal use of that agent or members of his family forming part of his household.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 2.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 8.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Imposition of value added tax on supply.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Subject to this Act, a tax, to be known as val
ue added 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 3.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 9.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Tax payable.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 The tax payable by a registered person for a taxable period in respect of supplies of good and services in Papua 
New Guinea (in addition to the tax imposed under Section 6) is the output tax for that period less the input tax for that period as calculated under Part V.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART IV. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 1.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 10.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93taxable activity\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771  means\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
business activity which is carried on continuously or regularly by a person, whether or not for a pecuniary profit, and involves or is intend
ed 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 carried on in the form of a trade, manufacture, profession, vocation, association, or club; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 without limiting the generality of Paragraph (a), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Anything done in connection with the commencement or termination of a taxable activity is deemed to be carried out in the course or furtherance of that t
axable activity.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Subsections (1) and (2), for the purposes of this Act the term }{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93taxable activity\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
being a natural person, an activity carried on essentially as a private recreational pursuit or hobby; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 an engagement, occupation, or employment under contract of service or as a director of a company; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 as a public servant; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 as a Judge, Attorney-General, Departmental Head, Auditor General, Ombudsman or Constitutional Office-holder; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 pursuant to an appointment made by the Governor-General and prescribed for the purposes of this section; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iv)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding Subsection (3), where a person, in carrying on a taxable activity, accepts an office, any services suppl
ied 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 2.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par Supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 11.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93supply\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  includes all forms of supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, where a supply is charged with tax in part under Section 8 and in part under Section 18, each part is deemed to be a separate supply.

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 at a time immediately before that person ceases to be a registered perso
n, unless the taxable activity is carried on by another person who, under Section 56, is deemed to be a registered person
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A supply of services is, in respect of any contract referred to in Subsection (5), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a layby sale is cancelled; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the seller either\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 recovers any amount (including, or in addition to, the amount referred to in Subparagraph (i)) from the buyer.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (8), charges for per
mits 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 or services.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, provincial road-users tax paid under Section 86 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid4537771 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 that local authority in respect of
 such goods and services.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes 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 the course of making a taxable supply, deemed to be considerati
on 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (11) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (10) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supply of that contract of insurance is not a supply charged with tax under Section 8; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (12) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (13)
, 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 Section 65E(1)(b) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  to any other person, where that other person is an employee (as defined in Section 4(1) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
) of that registered person, the provision or granting of that benefit is, except to the extent that any amount has 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (13) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (12) does not 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 it has ari
sen by virtue of a supply of goods and services that is an exempt supply under Section 24; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 Section 18; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 it is a car or the use of a car which is subject to income tax under Section 65E(1)(f) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 it is the provision of accommodation which is subject to income tax under Section 65E(1)(f) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 12.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Transfer of land.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 12(2) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s2(a).}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 12(2) repealed and replaced by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s2(a).}}}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (1) shall not apply in relation to the transfer of improvements and structures on the land whether transferred with the land or without the transfer of ownership of land.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
ownership of title to the land; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 ownership of a State lease originally granted for a period in excess of 25 years; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 ownership of shares in a company which confer rights equivalent to the rights referred to in Paragraph (a) or (b).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 12(4) added by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s2(b).}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 12(4) added by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s2(b).}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771 
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 Val
uer.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 3.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 13.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes of this Act, but subject to Subsection (2), goods and services are deemed to be supplied in Papua New Guinea where the supplier is resident in Papua New Guinea, and are d
eemed 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supplier is not resident in Papua New Guinea; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 either\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the goods are in Papua New Guinea at the time of supply; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the services are per
formed 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 14.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Reverse charge on services received from abroad.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (2), where services are deemed to be supplied in Papua N
ew Guinea under Section 13(2)(b)(iii), all the consequences shall follow under this Act (and particularly charges to 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Subsection (1), although those supplies themselves shall 
not be treated as being taxable supplies made by that person for the purposes of determining the input tax deductible under Section 30(2).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, where Subsection (1) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
subject to Section 17(5), the value of that supply is for whatever consideration was paid or payable for the relevant services; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a person carries on a taxable activity through an establishment of the person in Papua New Guinea and through anot
her 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
and the provisions of Subsections (1), (2) and (3) shall apply accordingly.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Subsection (3)(a), where Subsection (4) applies, 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 14A.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Reverse charge on exempt supplies provided by mining companies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 14A inserted by No 60 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Subsection (2) and notwithstanding Sections 7(f) and 20(1)(d), where a mining company makes supplies exempted under Section 24 all the consequences shall follow under this Act (and particularly charges 
to tax on supply and deduction for import tax) as if the mining 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The provisions of this Act relating to the deduction of import tax shall apply in respect of supplies, 
which are treated as made by a mining company under Subsection (1), although those supplies themselves shall not be treated as being taxable supplies made by that person for determining the input tax payable under  Section 30(2).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of th
is Act, where Subsection (1) treats a supply as being made by a mining 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
subject to Section 17(5) the value of that supply is for whatever consideration was paid or payable for the relevant services; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the supply takes place where the relevant services are either paid for or an invoice is issued to the mining company for the supply of goods and services necessary to make the exempt supplies, or where the consideration is not in 
money, 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 4.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 15.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Time of supply.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 that supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (3), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
in the case of a supply of goods which are to be removed, at the time of the removal; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subsection (2) 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 r
elation to the taxable period during which, but for this subsection, that supply would have been made.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a supply is a layby sale to which Section 11(5) 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a supply of services is deemed to take place under Section 11(6) 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 operated by a coin or token, the supply is deemed to take place at the time any such coin or token is taken from t
hat machine meter, or other device by or on behalf of the supplier.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Subsections (1) to (6) inclusive\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where goods are supplied under an agreement to hire (including a hire purchase agreement as defined in the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid4537771 Hire Purchase Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 1966) or where services are supplied under an agreement or enactment which provides for periodic payments, they are deemed to be successively supplied for successive parts of the period of the agreement or the enactment, and each of the successive su
pplies is deemed to take place when a payment becomes due or is received, whichever is the earlier; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 goods are supplied progressively or periodically pursuant to an agreement or enactment which provides for the cons
ideration 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 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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, m
anufacture, or extension,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 p
ayment 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Subsection (2) and to Section 32(5), where goods are supplied under an agreement, other than an agreement to hire (as defined in Subsection (7)), and the goods or part of them are appropriated unde
r that agreement by the recipient in circumstances where the whole of the consideration is not determined at the time they are appropriated, that supply is deemed to take place when and to the extent that a payment under the agreement is due or is receive
d 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 5.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 16.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Open market.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 circumstances at that date in Papua New Guinea, being a supply freely offered and made between persons who are not associated per
sons.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the open market value of a supply of goods and services cannot be determined pursuant to Subsection (1), the open market value shall be determined in accordance with a method approved by the Commissioner which provides a sufficiently objecti
ve approximation of the consideration in money which could be obtained for that supply of those goods and services.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes of Subsections (1) and (2), the open market value of a supply includes any value added tax charged under Section 8 on that supply.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 val
ue 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 17.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
to the extent that the consideration for the supply is consideration in money, the amount of the money; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsections (6) and (10), where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the supplier and the recipient are associated persons; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the supply is not a benefit that the supplier has, or is deemed to have, provided or granted pursuant to the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (5) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
acquired that supply for the principal purpose of making taxable supplies; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 is entitled, under Section 9, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a supply of goods is a supply which would, but for Section 21, 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the deduction of input tax referred to in Section 21(a) has been made by any other person (where that supplier and that other person are associated persons), the consideration in money for that su
pply is deemed to be an amount equal to the purchase price of those goods to that other person.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes of Subsections (7) and (8), 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 Section 29(4).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where goods and services are deemed to be supplied by a person under Section 11(3) or 32(4), the consideration in money for that supply is deemed to be the lesser of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (11) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Whe
re a supply of services is deemed to be made under Section 11(6), 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (12) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Subs
ection (1), 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (13) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 N
otwithstanding anything in this section, where goods and services are, or are deemed to be, supplied to a person by any local authority under Section 11(9), 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (14) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where goods and services are deemed to be supplied by a person under Section 30(12), the consideration in money for the supply is deemed to be an amount equal to the taxable value of that benefit as determined under Section 9A of the }{\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid4537771 Income Tax Regulations}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  1959.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (15) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (16) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
any 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a postage stamp,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 6.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 18.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where, but for this section, a supply of goods would be charged with tax under Section 8, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supplier has entered the goods for export, pursuant to the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , and those goods ha
ve been exported by the supplier; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 subject to Subsection (2), the supplier will enter the goods for export, under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
, in the course of, or as a condition of, making the supply and will export the goods; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the goods are supplied, by a supplier licensed under Section 54A or 54B of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 an inbound air traveller; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
an outbound air traveller (including a traveller who uplifts the supply by the goods upon returning to Papua New Guinea); or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
subject to Subsection (4), 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the goods have been supplied in the course of repairing, renovating, modifying, or treating any goods to which Section 20 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 are wrought into, affixed to, attached to, or otherwise form part of those other goods; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
being consumable goods, become unusable 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where Subsection (1)(c) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
28 days of the time of supply; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 such longer period, from the time of supply, as the Commissioner has determined pursuant to Subsection (3),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the goods shall, notwithstanding Subsection (1)(c), but subject to Subsections (1)(a) and (3), be charged with tax under Section 8.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where Subsection (2) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the Commissioner may extend the 28-day period before the supply of goods is charged with tax under Section 8, as the Commissioner sees fit.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (1)(e) does not apply in respect of the supply of a boat, and the supply shall accordingly be charged with tax under Section 8, unless\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Subsection (5); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 records of the sale that constitutes the supply; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 limitations on dealings in and the uses to which the boat will be put before export; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner may extend the 60-day period referred to i
n Subsection (4) where the Commissioner 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 19.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where, but for this section, a supply of goods would be charged with tax under Section 8, any such supply shall be charged at the rate of zero percent where the supply is\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Subsection (1); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
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 Subsection (1), or does not otherwise contemplate or provide for th
e consequences if tax is not chargeable at the rate of zero percent; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the supply does not come within the provisions of Subsection (1),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Section 8 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 20.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Other zero rated goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 20(1) amended by No 60 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 20(1) amended by No 60 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771 Where, but for this section, a supply of goods would be charged with tax under Section 6 or 8, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supply is the supply of prescription drugs or medical prostheses prescribed by a registered medical practitio
ner or registered dental practitioner or the supply of prescription lenses with or without frames by a registered medical practitioner or optician or the supply of medical equipment as prescribed; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the supply is the supply of goods or services to a prescribed foreign aid provider; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 20(1)(d) inserted by No 60 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supply is the supply of goods or services, other than cars, to a mining company for use in mining operations.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a person is a refiner of fine metal and is also a dealer in fine metal or a jewellery manufacturer, that new fine metal shall, for t
he purposes of Subsection (1)(b), 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 21.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Sections 18 and 20 do not apply 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
being goods in respect of which input tax specified in the definition of \'93input tax\'94 in Section 29(1)(c) has been deducted by that registered person, or any ot
her person where that registered person and that other person are associated persons, under Section 29(4); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 being goods which have been or will be reimported to Papua New Guinea by the supplier; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 21(c) repealed by No 60 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 [}{\rtlch\fcs1 \ai\af39\afs24 
\ltrch\fcs0 \i\fs24\insrsid4537771 Repealed}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 .]
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 22.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Exported services.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where, but for this section, a supply of services would be charged with tax under Section 8, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 from a place outside Papua New Guinea to another place outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 from a place in Papua New Guinea to a place outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Civil Aviation Act 2000}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the services (including any ancillary transport activities such as loading, unloading, and handling) comprise the transport of goo
ds 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 Paragraph (a)(ii) or (iii) applies; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 Paragraphs (a) to (c) inclusive applies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where, but for this section, a supply of services would be charged with tax under Section 8, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the services are supplied directly in connection with land, or any improvement thereto, situated outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 22(2)(c) added by No 60 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the services are supplied directly in connection with goods imported for re-export under the provisions of Section 107 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where, but for this section, a supply of services would be charged with tax under Section 8, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
subject to Subsection (4), the services are physically performed outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
services which are supplied directly in connection with land or an improvement thereto or moveable personal property (other than choses in action) situated inside Papua New Guinea at the time the services are performed; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the services are\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the filing, prosecution, granting, maintenance, transfer, assignment, licensing or enforcement of intellectual property rights, including patents, designs, trade marks, copyrights, plant variety rights, know-how, confidential information, trade s
ecrets, or similar rights; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the acceptance of an obligation to refrain from pursuing or exercising in whole or in part any such rights,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the services are\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the filing, prosecution
, granting, maintenance, transfer, assignment, licensing or enforcement of intellectual property rights, including patents, designs, trade marks, copyrights, plant variety rights, know-how, confidential information, trade secrets, or similar rights; or

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (3) does not apply to services of which are deemed to be supplied in Papua New Guinea under Section 13(2)(b)(iii).
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 7.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 23.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93financial services\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the exchange of currency (w
hether effected by the exchange of bank notes or coin, by crediting or debiting accounts, or otherwise);
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the issue, payment, collection or transfer of ownership of a cheque or letter of credit;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the issue, allotment, drawing, acceptance, endorsement or transfer of ownership of a debt security;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the issue, allotment or transfer of ownership of an equity security or a participatory security;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 underwriting or sub-underwriting the issue of an equity security, debt security or participatory security;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the provision of credit under a credit contract;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the renewal or variation of a debt security, equity security, participatory security or credit contract;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the provision, taking, variation, or release of a guarantee, indemnity, security, or bon
d 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 Paragraphs (b) to (g) inclusive;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 i}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the provision, or transfer of ownership, of a life insurance contract or the provision of re-insurance in respect of any such contract:
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 j}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 k}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the provision or assignment of a future contract, forward contract, option, financial derivative and similar contracts;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 l}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the payment or collection of any amount of intere
st, 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 contract;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 m}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 agreeing to do, or arranging, any of the activities specified in Paragraphs (a) to (l), other than advising thereon.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93financial services\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 does not include the assignment or other transfer of any right to receive payment in relation to a taxabl
e 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 Section 30(10).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 is 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93cheque\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a cheque as defined in the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Bills of Exchange Act 1951}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93currency\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93debt security\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93equity security\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means an interest in or right to a share in the capital of a body corporate;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93general accounting and record package services\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , in relation to financial services, includes\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the provision of a financial clearing system which may form part of a settlement process; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the posting of transactions to customers\rquote  accounts; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the maintenance of those customers\rquote  accounts; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the provision of ancillary services (such as network management, software support and development) supplied in relation to the services referred to in any of Paragraphs (a), (b) and (c),
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 but does not in
clude the services referred to in Paragraphs (a) to (d) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93life insurance contract\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 means a contract lawfully entered into to the extent that it places a sum or sums at risk upon the contingency of the termination or continuance of human life or marriage or the birth of a child;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93participatory security\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  m
eans an interest or right to participate in any capital, assets, earnings or other property of a person where that interest or right forms part 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93superannuation scheme\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 means a scheme under which an indefinitely continuing fund has been established and is 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding Subsection (4), the terms }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93debt security\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771 , }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93equity security\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , and }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93participatory security\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a life insurance contract or any other contract of insurance; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 an estate or interest in land, other than an estate or interest as mortgagee or chargeholder; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 24.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Exempt supplies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Subsection (2), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (1) does not apply to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a supply of financial services which, but for this subsection, would be charged with tax at the rate of zero percent under Section 22; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a suppl
y 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 Subsection (1)) is not in itself, as between the supplier of that first-mentioned supply and the recipient
, a supply of financial services in respect of which Subsection (1) applies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Section 18 or 20 is exempt from tax under this Act.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4 - 5)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 20(1) amended by No 60 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 [}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\insrsid4537771 Repealed}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 .]
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The supply of medical and related services by a hospital, a registered m
edical practitioner, registered dental practitioner, optician or nurse, or an aid post orderly is exempt from tax under this Act.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 tuition; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 boarding services provided by the educational institution pursuant to the provision of tuition; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 text books, or writing materials; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 other educational materials reasonably relevant to the purpose of education, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of Subsection (7), the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93educational institution\'94}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a public educational institution of which includes\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
an affiliated school, 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\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Education Act 1983}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a place of tertiary education as defined in Section 9B of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid4537771 Income Tax Regulations}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  under the }{
\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the Legal Training Institute established under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid4537771 Post Graduate Legal Training Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  1972;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supply of public road transport to passengers by a registered Public Motor Vehicle (PMV) or Taxi;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 vendors themselves); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the supply of betting, lotteries, and games of chance; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the supply of postage stamps; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
exempt from value added tax the supply of any good or service otherwise subject to value added tax under this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 substitute a reduced rate of value added tax in respect of the supply of any good or service subject to value added tax under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (11) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 An exemption from, or a reduced rate of value added tax under Subsection (10)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 may relate to\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a class of goods or services; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
may further be subject to compliance with any conditions specified in the notice; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART V. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 TAX PAYABLE.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 1.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 25.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Taxable periods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in this sect
ion, the Commissioner may, upon written application by a registered person, determine a day in substitution for the last day referred to Subsection (1), not being a day more than seven days earlier or seven days later than that last day, but any such dete
rmination shall be disregarded for the purposes of Section 62(1).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwit
hstanding 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 2.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 26.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Accounting basis.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to this section and to Sections 27 and 28 a registered person shall account for tax payable on an invoice basis for the purposes of Section 30.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
The Commissioner may, on application in writing in that behalf by a registered person, direct that for the purposes of Section 30 the registered person account for tax payable on a payments basi
s, where the registered person satisfies the requirements of Section 27(1).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
The Commissioner may, on application in writing in that behalf by a registered person who pursuant to a direction of the Commissioner accounts for tax payable on a payments bas
is, direct that the registered person account for tax payable on an invoice basis.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where the Commissioner gives a direction in respect of a registered person\rquote 
s accounting basis under Subsection (2) or (3) or under Section 27(2), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Paragraph (b) or (c) does not apply; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 27.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Requirements for accounting on payments basis.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner shall not direct a registered person to account for tax payable on a payments basis under Section 26 unless\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the registered person is
\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a local authority; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a non-profit body; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 at the end of any month, the total value of the person\rquote s taxable sup
plies in the period of 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 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 Subparagraph (i).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where the Commissioner is satisfied (whether by a notification given by the registered person under Section 44(1)(c) or otherwise) that a registered person wh
o has been directed to account for tax payable on a payments basis has ceased to satisfy the conditions set out in Subsection (1), the Commissioner shall direct that the registered person account for tax payable on an invoice basis.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes of Subsection (2), a registered person shall not be treated as having ceased to satisfy the conditions of Subsection (1) 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 Subsection (1)(b) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 28.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where the Commissioner directs a change in a registered person\rquote s accounting basis under Se
ction 26 or 27, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The particulars required to be furnished under Subsection (1) shall be fu
rnished to the Commissioner not later than the last day for furnishing a return under Section 62 for the taxable period preceding that in which the direction of the Commissioner takes effect.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where the Commissioner directs a change in a registered person\rquote 
s accounting basis under Section 26 or 27, the registered person shall\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 taxable 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 3.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 29.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93input tax\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
tax charged under Section 8 on the supply of goods and services made to that person; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 tax levied under Section 6(1) on goods entered for home consumption under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 by that person; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any amount calculated under Subsection (2) or (6),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
being (in each case) goods or 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 su
pply of the consideration in money for the supply.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (2) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
is not resident in Papua New Guinea; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 has not previously supplied the goods to a registered person who has entered them for home consumption under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In relation to a supply to which Subsection (2) or (6) applies, where the supplier and recipient are associated persons, or th
e 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 \~}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93Output tax\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 , in relation to a registered person, means the tax charged under Section 8 in respect of the supply of goods and services made by that person.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In the case of a supply by way of a sale, that is not a taxable supply, to a registered person of a primary 
product, or a class of primary products, 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 applicab
le 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 30.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Calculation of tax payable.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In respect of each taxable period every registered person shall calculate the amount of tax payable by that registered person in accordance with the p
rovisions of this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to this section, in calculating the amount of tax payable in 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A registered person who is required to account for tax payable on an invoice basis under Section 26, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
input tax in relation to the supply of goods and services (not being a supply of secondhand goods or primary products to which Paragraph (c) of the definition of the term \'93input tax\'94
 in Section 29(1) applies), made to that registered person during that taxable period; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 input tax in relation to the supply of secondhand goods or primary products to which Paragraph (c) of the definition of the term \'93input tax\'94
 in Section 29(1) applies, to the extent that a payment in respect of that supply has been made during that taxable period; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 input tax invoiced or paid, whichever is the earlier, under Section 6 during that taxable period; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 input tax calculated in accordance with Section 33(4) or 34.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A registered person, who is required to account for tax payable on a payments basis under Section 26, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Section 15(1), (7) or (8), to the extent
 that a payment in respect of that supply has been made during the taxable period;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 input tax paid under Section 6 during that taxable period;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 Paragraph (a) applies;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 input tax calculated in accordance with Section 33(2)(b) or (4), to the extent that a payment has been made in respect of that amount, or Section 34.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (5) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supply of that contract of insurance is not a taxable supply or the supply of that contract of insurance would not have been a taxable supply if the time of performance of that supply had been on or after 1 July 1999;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the supply of that contract of insurance is a supply charged with tax a
t the rate of zero percent under Section 18 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the payment is made to indemnify any loss of earnings of a individual.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A registered person shall deduct any amount calculated in accordance with Section 32(7), 32(8) or 32(9) in relation to any goods and services so applied during that taxable period.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A registered person shall deduct an amount of input tax in relation to a supply in respect of which either Section 36(a) or Section 37 has operated to deny a deduction of input tax in a previous taxable period, and that registered person has obtai
ned, during the taxable period, a tax invoice in relation to that supply.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a registered person is entitled, under Subsections (1) to (8) 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purp
oses of Subsections (2) to (9) inclusive, output 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
in the case of a registered person who is required to account for tax payable on an invoice basis under Section 26, where a supply is made or is deemed to be made during the taxable period; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 in the case of a registered person who is required to account for tax payable on a payments basis under Section 26\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 to the extent that payment has been receive
d during the taxable period in respect of that supply, being a supply of goods and services which is deemed to take place under Section 15(1), (7) or (8) or 33(2)(a); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 where the supply of goods and services is made or deemed to be made during that t
axable period by that registered person, not being a supply of goods and services to which Subparagraph (i) applies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (11) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in this Act, a deduction for input tax shall not be allowed to a registered person in relation to a taxable s
upply of a car or to import or rental of a car by that registered person unless the registered person is in the business of dealing in or hiring cars.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (12) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where Section 68(10) or 68AB(3) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
the time of the supply is deemed to be 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 Section 223 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (13)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 30(13) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s3.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 30(13) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s3.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771 
Where, in relation to a taxable period and a registered person, the total amount that may be deducted under this section and Section 116(1) exceeds the aggregate amount of the output tax of that registered person attributable to that taxable period, the a
mount of the excess shall, subject to this Act, be refunded to that registered person by the Commissioner.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (14)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 30(14) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 30(14) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 Subsections (15) and (16), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 none of the input tax for
 the taxable period that is in respect of goods and services supplied to or imported by that person wholly for the purposes of making, whether or not during that taxable period, supplies which are not taxable supplies;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 such proportion of the input tax for the taxable period that is not in respect of supplies referred to in Paragraphs (a) and (b), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (15) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The calculation referred to in Subsection (14) shall be made monthly and shall be subject, within 60 days of the end of that person\rquote s annual fi
scal year, to an annual reconciliation of the total input and output tax for that year, calculated in accordance with the principles set out in Subsection (14), and where the input credits calculated on an annual basis differ from the total of the input c
redits 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (16) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding Subsection (14), educatio
nal institutions as defined in Section 24(8) shall be entitled to deduct input taxes 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 edu
cation and which were not supplied for the purpose of resale to persons, other than students of the educational institution.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (17) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a registered person has temporarily imported goods under the provisions of Section 6(5), which are subject to the provisi
on of a security for any value added tax which may become payable, that person shall not be entitled to deduct input taxes in respect of the value added tax payable at the point of import until such time as payment of the security referred to in Section 6
(5) 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 4.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 31.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A registered person whose accounting basis is changed under Section 26 or 27 shall, not later than the
 last day allowed under Section 28(2) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a registered person changes from an invoice basis to a payments ba
sis of accounting, the tax payable under Subsection (1) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid4537771 a - b
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93a\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 is an amount equal to the aggregate amount of the input tax deducted pursuant to Section 30(2) 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 Section 28(3)(a); 
and
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93b\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 is an amount equal to the aggregate amount of output tax accounted for under Section 30(2) 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 Section 28(3)(b).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a registered person changes from a payments basis to an invoice basis of accounting, the tax payable under Subsection (1) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid4537771 a - b
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93a\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  is an amount equal to the aggregate amoun
t of output tax that would have been accounted for under Section 30(2), 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 Section 28(3)(b), where the person had been 
accounting for tax payable on an invoice basis; and
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93b\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 is an amount equal to the aggregate amount of the input tax that would have been deducted under Section 30(2), in relation to the amounts due that are required to be shown in the list of creditors requ
ired to be prepared by the registered person under Section 28(3)(a), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to this Act, where, in relation to any particulars required to be furnished by Section 28,
 the amount determined in accordance with Subsection (2) or (3) is a negative amount, the amount of that negative amount shall be refunded to the registered person by the Commissioner.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, a previous adjustment made to input t
ax 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
from an invoice basis to a payments basis; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
is deemed to have been deducted, or accounted for, as the case may be, under Section 30(2).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 32.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Section 11(3), to the extent that goods and services applied by a registered person for the principal purpose of m
aking 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subsection (1) 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 commencement of a taxable period there are reasonable grounds for believing that the total va
lue 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 the lesser of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the amount equal to twice the registration threshold determined under Section 42(1)(a); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of Subsection (2), in determining the total value of all exempt supplies to be ma
de in any 12 month period by a registered person (where that person is required to account for tax payable on a payments basis under Section 26), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Section 8, would be deemed to take place under Section 15(1), (7) or 15(8) or 33(2)(a) or 33(3); or

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 Section 8, not being a supply to which Paragraph (a) applies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where Subsection (1) appl
ies 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 Section 42(1)(a), that registered person may, for the purposes of the return to be f
u
rnished 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 that 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Section 15, but subject to Subsection (4), where the su
pply is deemed to be made under Subsection (1) 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For 
the purposes of this Act, where no deduction has been made under Section 30(2) 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 s
u
ch goods and services are subsequently applied in any taxable period by that person or, where that person is a member of a partnership (as defined in Section 55), 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the person or partnership referred to in Subsection (6) is a registered person, the Commissioner shall, to the extent to which those goods and s
ervices are applied as referred to in that subsection, allow that person or, as the case may be, that partnership to make a deduction under Section 30(2) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the cost of 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the open market value of the supply of those goods and services,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 To the extent that Subsection (1
) has deemed a supply to be made of any goods and services, Subsection (6) applies as if no deduction had been made under Section 30(2) in respect of or in relation to those goods and services, and as if those goods and services were acquired or produced 
by the registered person other than for the principal purpose of making taxable supplies.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where Subsection (6) applies to any goods, being capital assets having a cost of less than K15,000.00, and the person or partnership referred to in 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 accordance with a m
e
thod approved by the Commissioner, of the extent to which those goods are to be applied for the purpose of making taxable supplies, and that person or, as the case may be, that partnership is deemed to have acquired those goods for the purpose of making t
axable supplies, to that extent, in that return period and not in any later return period.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where any goods and services that are deemed by Section 11(3) to be supplied to a person who ceases to be a registered person are subsequently applied by that pe
rson, or by a partnership (as defined in Section 55) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
those goods and services shall, for the purposes of Subsection (6), 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Subsection (6) 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 Section 30(2).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 33.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that supply of goods and services has been cancelled; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the nature of that supply of goods and services has been fundamentally varied or altered; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
and the supplier has\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
provided a tax invoice in relation to that supply and as a result of any one or more of the circumstances referred to in Paragraphs (a) to (d) inclusive, the amount shown thereon as tax charged on that supply is incorrect; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 circumstanc
es referred to in Paragraphs (a) to (d) inclusive, has accounted for an incorrect amount of output tax on that supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a supplier has accounted for an incorrect amount of output tax as specified in Subsection (1)(e), that supplier shall make an a
djustment 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a recipient, being a registered person, has been issued with a credit note under Section 39, 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 o
f the circumstances specified in Subsection (1)(a) to (d) inclusive, 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 the credit note or that notice or other knowledge, as t
he case may be, relates, the amount of the excess referred to in Section 39 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a recipient, being a registered person, has been issued with a debit note under Section 39(3) 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 Section 30(2) of the amount of the excess referred to in Section 39(3) in the taxable period in which the debit note is issued, to the extent that the output tax properly charged exceeds the input t
ax deducted.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 34.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Bad debts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a registered person\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
has made a taxable supply for consideration in money; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 has written off as a bad debt the whole or part of the consideration not paid to that person,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that registered person shall make a deduction under Section 30(2) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where goods are supplied under a hire purchase agreement to which the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid4537771 Hire Purchase Act}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  1
966 applies, the registered person shall, pursuant to Subsection (1), only make a deduction under Section 30(2) 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 am
ount written off as a bad debt as the cash price bears to the total amount payable under the hire purchase agreement.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subsection (1) does not apply to a registered person who is required to account for tax payable on a payments basis under Section 26 or 27, except in respect of any supply made by that person to which Section 15(7) applies.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where an amount in respect of which a deduction has been made in accordance with Subsection (1) is at any time wholly or partly recovered by the registered person,
 that portion of the amount of the deduction allowable under Subsection (1) 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 a taxable supply made during the taxable period in which t
he 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 35.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93discrepancy\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means an understatement or overstatement of the taxable supp
lies made or received by a registered person calculated or otherwise ascertained in respect of any specified period;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93specified period\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 means any period, being a period that extends over more than a single taxable period, to which a discrepancy relates;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93tax discrepancy\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
, 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 th
e 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, in a case where, upon investigation by the Commissioner of the liability of a registered person for tax, th
e 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
subject to Paragraphs (b) and (c), 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 that specified period, and those taxable supplies are deemed to have been so made or received by the registered person in the taxable periods, or parts thereof, included in the specified period;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 subj
ect to Paragraph (c), where the Commissioner is satisfied that the registered person did not carry on the taxable activity for any part of any specified period, the amount of the discrepancy is deemed to be taxable supplies made or received (as the case m
a
y 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 those taxable supplies are deemed to be so made or received by the registered person in the taxable period
s, or parts thereof, in which the taxable activity was carried on during the specified period; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the registered person satisfies the Commissioner that it would be appropriate for the amount of the discrepancy to be allocated on a basis otherwise
 than in accordance with Paragraph (a) or (b), 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 perio
ds, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes of Section 30, where a discrepancy has been deemed under this section 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART VI. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 36.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Deduction of input tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Notwithstanding any other provision 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a tax invoice or debit note or credit note, in relation to that supply, has been provided in accordance with Sections 38 and 39 and 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a tax invoice is not required to be issued under Section 38(5) or 40(5), or a debit note or credit note is not required to be issued under Section 39; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 sufficient records are maintained as required under Section 38(6) where the supply is a supply of secondhand 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 37.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Retention of records.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Where a tax invoice or debit note or credit note in relation to a supply of goods and services has been provided in accordance with this Act, the Commissioner ma
y 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 38.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Tax invoices.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Except as otherwise pr
ovided in 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 invo
ice containing 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the words \'93tax invoice\'94
 in a prominent place;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the name, address and registration number of the supplier;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the name and address of the recipient;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the date upon which the tax invoice is issued;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a description of the goods and services supplied;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the quantity or volume of the goods and services supplied;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 either\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 where the amount of tax charged is the tax fr
action 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Subsection (2), where the consideration in money for a supply does not exceed K200.00 (or such gr
eater amount as is, from time to time, prescribed), a tax invoice may contain either the particulars specified in Subsection (2) or the following particulars:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the words \'93tax invoice\'94
 in a prominent place;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the name, address and registration number of the supplier;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the date upon which the tax invoice is issued;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a description of the goods and services supplied;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 either\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (3) does not apply to a supply that is charged with tax under Section 18.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the name and address of the supplier;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the date upon which the secondhand goods or primary products were acquired;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a description of the goods supplied;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the quantity or volume of the goods supplied;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the consideration for the supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (6) do
es 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 39.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Credit and debit notes.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to this section, where a tax 
invoice has been provided as specified in Section 33(1)(e) and the amount shown as tax charged on that tax invoice exceeds the actual tax charged in respect of that supply, the supplier shall provide the recipient with a credit note, containing the follow
ing particulars:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the word \'93credit note\'94
 in a prominent place;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the name and registration number of the registered person;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the name and address of the recipient;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the date on which the credit note was issued;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 either\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the amount of cons
ideration 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 amount of that differ
ence; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where the tax charged in respect of the supply is the tax fraction of the consideration, the difference referred to in Subparagraph (i) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a brief explanation of th
e 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A supplier is not required to provide a recipient with a credit note pursuant to this section in any ca
se where and to the extent that the amount of the excess referred to in Subsection (1) arises as a result 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 stat
ed on the face of the tax invoice.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to this section, where a tax invoice has been provided as specified in Section 33(1)(e), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the words \'93debit note\'94
 in a prominent place;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the name and registration number of the registered person;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the name and address of the recipient;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the date on which the debit note was issued;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 either\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 res
pect of that supply to the extent that it relates to the amount of that difference; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where the tax charged in respect of the supply is the tax fraction of the consideration, the difference referred to in Subparagraph (i) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supplier has provided, in terms of Section 38, one or more tax invoices to a recipient in respect of those taxable supplies; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the Commissione
r 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 40.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of Sections 38(1), 39(1) and 39(3)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 taxable supply; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a recipie
nt, being a registered person, creates a document containing the particulars specified in Section 38 or 39 and purporting to be a tax invoice, credit note or debit note in respect of a supply of goods and services made to the recipient by a supplier, bein
g a registered person, that document is deemed to be a tax invoice, credit note or debit note provided by the supplier under Section 38(1), 39(1) or 39(3) where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the document is provided to the supplier and a copy is retained by the recipient; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 in the case of a tax invoice only, the words \'93buyer created tax invoice\endash 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where approval has been granted by the Commissioner to issue tax invoices, credit notes or debit notes pursuant to Subsection (2), that approval may be withdrawn at any time where the Commissioner is satisfied that the cond
itions of that approval have not been complied with.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a tax invoice, credit note or debit note is issued under Section 38 or 39, a tax invoice, credit note or debit note issued by the supplier in respect of that supply is deemed not to be a tax in
voice, credit note or debit note for the purposes of this Act.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the Commissioner is satisfied that there are or will be sufficient 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
any one or more of the particulars specified in Section 38(2) or 38(3) shall not be contained in a tax invoice; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any one or more of the particulars specified in Section 39(1) or 39(3) shall not be specified in a credit note or debit note; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A tax invoice issued under Subsection (5)(a) shall contain the words \'93modified tax invoice\endash IRC approved\'94 in a prominent place.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where the Commissioner has determined that a tax i
nvoice, credit note or debit note may be issued under Subsection (5)(a) or (5)(b), or is not required to be issued under Subsection (5)(c), that determination may be revoked where the Commissioner is satisfied that any conditions specified have not been c
omplied with.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where less than or equal to half of that toea, may be disregarded for the purposes of this section; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 41.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
The Commissioner may, for the purpose of facilitating the electronic transfer of tax invoices and credit or debit notes, approve the use in any such electronic transfer 
of symbols, abbreviations, or other notations to represent any particulars required by Section 38 or 39 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 An approval under Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 may be limited to such cases or be subject to such conditions as the Commissioner thinks fit to impose; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART VII. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 REGISTRATION.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 42.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to this Act, a person who, on or after 1 July 1999, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 cour
se of carrying on all taxable activities has exceeded K100,000.00 (or such larger amount as may, from time to time, be prescribed); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 at the commencement of any month where there 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 Paragraph (a).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person does not become liable to be registered by virtue of Subsection (1)(a) where the Commi
ssioner 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 Subsection (1)(a) will not exceed that amount.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person referred to in Subsection (1) shall no
t 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who, by virtue of Subsection (1), becomes liable to be registered, shal
l, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
apply to the Commissioner in the prescribed form for registration under this Act; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding Subsections (1) and (2), a person who satisfies the Commissioner that, on or after 1 July 1999\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that person is carrying on any taxable activity; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 that person intends to carry on any taxable activity from a specified date,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 for 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a person has\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 made applic
ation for registration under Subsection (2) or (5) and the Commissioner is satisfied that that person is eligible to be registered under this Act, that person shall be a registered person for the purposes of this Act with effect from such date as the Comm
issioner may determine; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 not made application for registration under Subsection (3) and the Commissioner is satisfied that that person is liable to be registered under this 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner may, having regard to the circumstances of the case, determine that a person referred to in Subsection (6)(b) is a registered perso
n from such later date as the Commissioner considers equitable.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Notwithstanding anything in this Act, where any taxable activity is carried on by any non-profit body in branches or divisions, that non-profit body may apply in writing to the Commissione
r 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 can be separately identified by reference to the nature of the activities carried 
o
n 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 o
n 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 43.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Cancellation of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to this Act, a registered person who carries on a taxable activity ceases to be liable to be re
gistered 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 Section 42(1).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who, by virtue of
 Subsection (1), 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 Subsection (1), 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 from such other date as may be determined by the Commissioner, and shall notify th
at person of the date on which the cancellation of the registration takes effect.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A registered person who ceases to carry on all taxable activities shall notify the Commissioner of that fact within 21 days of the date of cessation and, subject to Subse
ction (4), 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissi
oner shall not at any time cancel the registration of a registered person under Subsection (3) where there are reasonable grounds for believing that the registered person will carry on any taxable activity at any time within 12 months from that date of ce
ssation.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A notification by a registered person under Subsection (3) shall be made in writing to the Commissioner and shall state the date upon which that person ceased to carry on 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the Commissioner is satisfied that a registered person is not carrying on a taxable activity, the Commissioner may cancel that person\rquote s registration with effect from the last day of the taxab
le period during which the Commissioner was 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 cancellation of the registration takes effect.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A date determined by the Co
mmissioner for the cancellation of registration under Subsection (6) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the last day of the taxable period during which taxable activity by the person ceased; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 44.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
any change in the name, address, constitution, or nature of the principal taxable activity or activities of that registered person; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any change whereby that registered person ceases to satisfy the conditions of Section 27, where the Commissioner has made a direction in respect of that registered person under that section; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any change whereby that registered person, being a member of a group within the meaning of Section 46, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (1)(a) to (c) inclusive shall not apply to the notification of any changes in the ownership of a company.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A registered person who wishes to change or to adopt a trading name used or to be used by the registered person for the purpose 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the new trading name; and

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 45.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 fact that that 
person ceases to be a registered person, or by the fact that, being a registered person, the Commissioner cancels that person\rquote s registration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 46.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Group of companies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Any two or more companies whose aggregate of common voting interests is 90% or greater shall constitute a wholly owned group of companies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 shares in a comp
any 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 extent that the shares so held by the trustee, employees or former employees represent no more than 5% of 
the voting interests in the company; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a company directly or indirectly controls 100% of the voting interest in another company each of those companies shall be 
a member of a wholly owned group of companies.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 respect of any month where they are a wholly owned group of compan
ies, 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 47.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Group registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where two or more companies apply to be members of a group of companies for the purposes of this section and the Commissioner is satisfied that they
 are eligible to be members of a group of companies under Section 46, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In an application made under Subsection (1) by two or more companies, one such company shall be nominated to be the representative member.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where any companies are members of a group of companies, the representative member nominated under Subsection (2)
 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 one of the members of that group of companies to be excluded from that group of companies; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 another member of the group of companies to be nominated as the representative member, and the member nominated under Subsection (2) to no longer be the representative member; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that member or the representative member of that group of companies notifies the Commissioner of that cessation under Section 44(1)(d); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 48.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Consequences of group registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 all members of the group shall have the same accounting basis under Section 26 or 27; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 subject to Paragraphs (f) and (g), 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 to the extent that goods and services applied by a member of a group for the principal purpose of making taxable supplies are subsequently applied by the representative memb
er of that group for a purpose other than that of making taxable supplies, that first-mentioned application of those goods and services is, for the purposes of Section 32(1), deemed to have been made by the representative member of that group; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 to t
he extent that goods and services acquired or produced on or after 1 July 1999 by a member of a group other than for the principal purpose of making taxable supplies are subsequently applied by the representative member of that group for a purpose of maki
ng taxable supplies, that acquisition or production of those goods and services is, for the purposes of Section 32(6), deemed to have been made by the representative member of that group; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 i}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any obligation on any member of the group, other than the representative member, under Section 62, shall be disregarded.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
all members of the group shall remain liable jointly and severally for any tax payable by the representative member; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the provisions of Section 47, Section 48 and Part VII 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 49.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Group of persons.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
one of them controls each of the others; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 one person controls all of them; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the Commissioner may deem those registered persons to be members of a group, and Sections 47 and 48 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 50.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Branches and divisions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner may, upon application made under Subsection (1), 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 Subsection (1).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The person first mentioned in Su
bsection (1) may, at any time, apply in writing to the Commissioner for a branch or division separately registered under Subsection (2) to cease to be so registered, and the Commissioner shall cancel that separate registration with effect from the last da
y
 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 i
n Subsection (1).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Subsection (1).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a branch or division separately registered pu
rsuant 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 Subsection (1).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding Subsections (1) to (5) inclusi
ve, for the purposes of Sections 25, 26 and 27 this section is deemed not to have applied, and any placement or direction made under Sections 25, 26 and 27 in respect of the person first mentioned in Subsection (1) shall, for the purposes of this Act, app
ly 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART VIII. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 SPECIAL CASES.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 1.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 51.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (3), a company, being a registe
red person, is, where any amount of tax has been paid under Section 6 or 8 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 goo
ds 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 referred to in Subsection (2)(a) is made.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (1) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (1) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 those goods and services were acquired more than six months prior to the date of incorporation of the company; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 2.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 52.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid4537771 Hire Purchase Act}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771  1966, 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 furtherance of a taxable activity carried on by the debtor (being deemed a registered pers
on), unless\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 sold by the debtor (notwithstanding that the debtor may not be the owner of those goods), an
d stating fully the reasons why that supply would not be a taxable supply; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the creditor has been unable to obtain the written statement referred to in Paragraph (a), that person may determine, in relation to any reasonable information held, th
at 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 those goods).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 53.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Special returns by creditor.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 53(1) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 53(1) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771 Where goods are deemed to be supplied by a debtor under Section 52, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the creditor\rquote s name and address and, if registered, registration number; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the name, address, and, if registered, registration number of the debtor; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the date of the sale; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iv)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the description and quantity of the goods sold; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (v)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the amount for which they were sold and the amount of tax charged on that supply; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (vi)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
pay to the Commissioner the amount of tax charged on that supply; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 furnish to the debtor details of the information shown on the return referred to in Paragraph (a).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
The creditor and debtor shall exclude from any return, other than a return required under 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 An amount of tax charged on a supply of goo
ds to which this section applies is deemed, for the purposes 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 54.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Invoice for creditor sale.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (2), for the purposes of Section 38(1), where goods ar
e deemed to be supplied by a person under Section 52, the person selling those goods, whether 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In any case where Subsec
tion (1) 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 Section 38(2)(b) and 38(3)(b) shall be read as if that reference were to the Internal Revenue Commissi
on\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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 3.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 55.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93body\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a partnership; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a joint venture; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the trustees of a trust;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93member\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a partner, a joint venturer, a trustee, or a member of any body;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93partnership\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  and }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93partner\'94}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  have the same meanings as in the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Partnership Act 1951}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any supply of goods and services to, o
r 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 Paragraph (b) applies, is deemed for the purposes of this Act to be supp
lied to or acquired by that body and is deemed not to be supplied to or acquired by that member; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 subject to Subsection (3), a change of members of that body shall have no 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in this section, a member is liable jointly and severally with any other members for all tax payable by the body whi
le that member remains 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 t
he Commissioner.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes of this Act, a notice served in accordance with this Act which is addressed to a body by the name in which it is registered under this Act, is deemed to be served on that body and on all members of that body.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subjec
t to Subsection (7), 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 w
ith the requirement.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Notwithstanding anything in this section, but subject to Subsection (3), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
every member holding office as president, chairman, treasurer, secretary, or any similar office; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
but where it is done by any official or committee member, referred to in Paragraph (a) or (b), 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 4.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\par Agents.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 56.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In this section\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93agency period\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93incapacitated person\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a registered person who dies, goes into liquidation or receivership or becomes bankrupt or incapacitated;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93specified agent\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a person carrying on a taxable activity in a capacity as personal representa
tive, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act and notwithstand
ing Section 58, where a person becomes a specified agent that person is, during the agency period, deemed to be a registered person 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A specified agent is not personally liable for any liabilities under this Act incurred by the incapacitated person before the agency period.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a mortgagee is in possession of any land or other property p
reviously mortgaged by the mortgagor, being a registered person, the Commissioner may, from the date on which the mortgagee took possession of that land or other property, until such time as the mortgagee ceases to be in possession of that land or other p
roperty, deem the mortgagee, in any case where and to the extent that the mortgagee carries on any taxable activity of the mortgagor, to be a registered person.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who becomes a specified agent, or who as a mortgagee in possession carries on any t
axable activity of the mortgagor, shall, within 21 days of becoming a specified agent or commencing that taxable activity of the 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 nature 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 57.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this section, the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93absentee\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771  means\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a person, not being a company, who is for the time being out of Papua New Guinea; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a company, not being a company incorporated in Papua New Guinea, which is declared by the Commissio
ner 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 unrevoked.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who in Papua New Guinea carries on a taxable 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 Guinea by means of that agent, and the agent shall make returns and be liable for any ta
x 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 58.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Agents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to this section, for the purposes of this Act, where an agent makes a supply of goods and services for and on behalf of any 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a supply of goods and services referred to in Subsection (1) 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 supply, that principal shall not also issue, as the case may be, a tax invoice or a cred
it note or a debit note.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 acting on behalf of another person who is the principal for the purposes of that su
pply, that supply is deemed to be made to that principal and not to that agent.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
An agent referred to in Subsection (3) 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
by an agent under Subsection (2); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 to an agent under Subsection (3),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Subsection (3), where a registered person makes a taxable supply (not being a supply that is charged with tax at the rate of zer
o percent under Section 18) 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 purposes of that supply, and\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that principal is not resident in Papua New Guinea and is not a registered person; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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, o
f 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 Guinea 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 59.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Auctioneers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of Subsection (2), the expression }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93auctioneer\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771 
 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding 
anything in Section 58, 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 principal, that supply shall be charged w
ith tax as if it were made by that auctioneer in the course or 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 5.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 60.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Effect of company amalgamations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93amalgamated company\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93amalgamating company\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means a company which amalgamates with one or more other companies under an amalgamation;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93amalgamation\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In a case where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 an amalgamation occurs; and

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 either\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the amalgamated company is a registered person immediately after the amalgamation; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the amalgamating company is deemed not to have made a supply of those goods and services; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 except to the extent to which Paragraph (f) 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Section 32 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 at the same time; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 with the same purposes; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 for the same cost,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 as the amalgamating company.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In a case where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 an amalgamation occurs; and

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the amalgamated company is not a registered person immediately after the amalgamation; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 an amalgamating company is a registered person immediately before the amalgamation; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
then for the purposes of this Act the goods and services are deemed 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
an amalgamating company ceases to exist on an amalgamation; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 but for this subsection, Section 30(12) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
then for the purposes of this Act the supply is deemed to be made by the amalgamated company (as if, in any ca
se 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
an amalgamating company ceases to exist on an amalgamation; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where 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 Section 34,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where an amalgamating company ceases to exist on an amalgamation, Section 42(1)(a) 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\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid4537771 Division 6.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
\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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 61.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Gas production projects.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a designated gas project, as defined in Section 4(1) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , is developed pursuant to a Gas Agreement, as referred to in Section 184 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Oil and Gas Act 1998}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 , 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 To the extent that the provisions of a Gas Agreement conflict with the provisions of this Act, the prov
isions 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART IX. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 62.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Taxable period returns.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A registered 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 Section 3
0, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Commissioner may require a registered person to furnish returns accordingly.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A registered person who ceas
es to be registered shall, not later than the 21 day of the month following the month in which the cessation of registration occurred, furnish to the Commissioner a final return in the required form in respect of that part of the last taxable period durin
g 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 63.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Other returns.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 In addition to the returns specified in Sections 26 and 62, 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 64.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Payment of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A registered person, for each taxable period, shall, not later than the last day al
lowed under this Act for furnishing a return for that taxable period, pay to the Commissioner the tax payable for that period as calculated under Section 30.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding Subsection (1), where a later due date has been fixed under Section 66(5), the
 tax payable shall be paid to the Commissioner on or before that later due date.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Parts X and XI, 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 65.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Payments of tax and all other payments under this Act shall be paid to the credit of an account to be known as the VAT Revenue Trust Account maintained by the Central Bank of Papua New Guinea and, in the manner required by the }{\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Value Added Tax Revenue Distribution Act 1998}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , to such other trust accounts as are required pursuant to the provisions of that Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Refunds of tax and other amounts pursuant to this Act shall be a first charge on the VAT revenue trust account.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The balance of the VAT Rev
enue Trust Account after satisfying the charge in Subsection (2) shall be disbursed as agreed by the National and Provincial Governments of Papua New Guinea 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART X. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 66.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Assessment of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Section 71, 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 judgment, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a person required to furnish a return under this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a person whose registration has, under Section 43(6) been cancelled by the Commissioner, with effect from the date on which the person was registered under this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 in the case of an assessment in relation to goods deemed to be supplied by a person under Section 52\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the person selling the goods; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the person whose goods are sold, where any written statement supplied by that person under Section 52(a) to the person selling the goods is in the judgment of the Commissioner incorrect,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a return furnished by that person under this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a return furnished under Section 53 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the Commissioner shall make an assessment of the amount that, in the Commissioner\rquote s judgment, is the tax paya
ble 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Section 71, the Commissioner may f
rom 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
cause notice of the assessment or amended assessment to be given to the person liable to pay the tax; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 in the case of an assessment or amended assessment in relation to goods deemed to be supplied by a person under Section 52, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the person whose goods were sold; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the person selling the goods,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 is not the person assessed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In a case in which an assessme
nt 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, th
e
 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 incre
ase in tax for the purposes of this Act.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Omission to give any notice under Subsection (4) 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 67.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Effect of cancellation of registration by Commissioner for purposes of Parts IV, VII, XII and XIV.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Part and Parts VI and VII in a case where Section 66(1)(c) applies\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the person shall, notwithstanding that the person\rquote 
s registration has been cancelled under Section 43(6) 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Part and Parts VI, VII and XIV, where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a person, not being
 a registered person, supplies goods and services and represents that tax is charged on that supply; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a person furnishes, or makes default in furnishing, a return required to be made by that person under Section 53 in relation to a supply of goods referred to in Section 52; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a person whose goods are sold in the circumstances referred to in Section 52 supplies a statement under Section 52(a) to the person selling the goods, and that statement is in the judgment of the Commissioner incorrect,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 68.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 69.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Except in proceedings on objection to an assessment under Section 73, no assessment ma
de 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 registered person or on any other grounds, and, except as aforesaid, eve
ry such assessment and all the particulars thereof is conclusively deemed and taken to be correct, and the liability of the 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 70.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 The production of a document under the h
and of the Commissioner or 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 original shall not be necessary, and all Courts 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 71.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 where an asse
ssment has not been made, to make an assessment; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Notwithstanding anything in Subsection (1), where a person has furnished a return under Section 53, or has been assessed for tax under Section 66, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where an assessment has not been made, to make an assessment; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Notwithstanding anything in Subsection (1) or (2), 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 Commissi
oner of all 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 Section 53, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 where an assessment for
 that taxable period has not been made, or an assessment for a return under Section 53 has not been made, to make an assessment at any time; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where an assessment has been made under Section 66, 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART XI. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 OBJECTIONS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 72.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Objections to certain decisions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this section, }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93decision\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  means anything that is left to the discretion, judgment, direction, opinion, approval, consent, satisfaction, or determination of the Commissioner 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 Section 73.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner shall give notice in writing of a decision to the person affected thereby.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Commissioner, wit
hin 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A notice of objection given after the time specified in Subsection
 (3) 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner shall consider an objection made under this section and may alter the decision pursuant thereto.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where an objection is not wholly allowed by the Commissioner, the objector may, within two months after the date on which the n
otice 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 t
he Tribunal, and the provisions of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 shall apply in respect of the institution, hearing and determination of the proceedings on the objection.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this section, Sections 75, 76, and 82 shall, in relation to an objection 
under this section, apply with any necessary modifications in the same manner and to the same extent that they would apply where the objection were an objection made under Section 73.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Review Tribunal shall consider every objection referred to it by
 the Commissioner under Subsection (6) and may in each case confirm or cancel or vary the decision, or make any decision which the Commissioner was empowered to make at the time the Commissioner made the decision to which the objection relates or direct t
he 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 73.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Objections to assessments.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (2), a person who has been assessed for tax payable may object t
o 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 mo
nths 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the time for objection specified in the notice of assessment; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 a
mendment had not been made, except to the extent to which 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 No notice of objection giv
en after the time specified in the notice of assessment, or after such extended time as the Commissioner may allow under Subsection (1), 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 74.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner shall consider all objections under Section 73, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where an ob
jection 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 t
he objection be heard and determined by 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\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  shall apply in respect of the institution, hearing, and determination of the proceedings on the objection.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the Commissioner, 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 75.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 t
o that determination; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Nothing in Section 71 applies with respect to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a determination of the Tribunal under Subsection (1)(a) or any alteration made by the Commissioner to an assessment for the purpose of conforming to any such determination; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 an assessment made by the Tribunal or the Commissioner under Subsection (1)(b).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 76.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
an objection to an assessment is made in accordance with Section 73(1) or accepted by the Commissioner under Section 73(2); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the objection is not wholly allowed by the Commissioner; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the objection is one to which Subsection (2) or (3) applies,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Commissioner 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the Commissioner, in any case if under Section 74 the objector has required 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the objector may, within two months after the date on which notice of the disallowa
nce is given to the objector by or on behalf of the Commissioner, 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 Co
urt in which the objector desires the case to be filed; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the Commissioner may, in any case if the objector has under Section 74 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where any notice is given by the objector or the Commissioner under Subsection (3), 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Within three months after\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the date of the objector
\rquote s giving notice under Subsection (2)(a) or (3)(a), 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the date of the objector\rquote s giving notice in relation
 to the objection under Section 74(2), where it is the Commissioner who determines or desires under Subsection (2)(b) or (3)(b) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the objector shall serve on the Commissioner, by delivery to the Head Off
ice of the Internal Revenue Commission 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The points of objection shall state, with sufficient particularity 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the facts upon which the objector relies in support of the objection; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the propositions of law (if any) on which the objector relies in support of the objection; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 upon 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where the objector fails to serve on the Commissioner
 the points of objection within the period referred to in Subsection (5), or within such further period as may be allowed under Subsection (12), the objection is deemed to be withdrawn and the Commissioner shall not be required to take any further steps i
n relation to the objection.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Subsection (12), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 particulars of the assessment made by the Commissioner to which the objection has been made; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the grounds of objection given by the objector; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the points of objection served by the objector; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 any further facts which the Commissioner considers are relevant to the issues to be determined by the Court; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The case so stated under Subsection (9) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
in the registry of the National Court specified by the objector in the notice under Subsection (2)(a) or (3)(a), where such a notice has been given by the objector; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (11) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A copy of the case filed under Subsection (10) 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 address 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (12) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Subsection (1), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 extend the time f
or service by the objector on the Commissioner of the points of objection; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
until such time as the Court thinks fit, whether the application is made before or after the expiry of the tim
e limit, but where application is made for an 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 exceptiona
l circumstances.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (13) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the Commissioner fails to file a case within the time specified in Subsection (9), or within such further time as may be allowed under Subsection (12), the objector may apply to the National Court for an order directing the Commi
ssioner 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 may, where it refuses to make such an order, make
 such other orders as in the circumstances it 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (14) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The contents of the case sha
ll not be conclusive as to the matters set forth 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (15) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 77.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Court\rquote s powers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
confirm or cancel or vary the assessment, or reduc
e 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-mentione
d assessment shall be altered by the Commissioner to such extent as may be necessary to conform to that determination; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 make any assessment which the Commissioner was empowered to make at the time the Commissioner made the assessment to which the obje
ction 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 78.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Nothing in Section 71 applies with respect to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a determination of the Court under Section 77(a) or an alteration made by the Commissioner to an assessment for the purpose of conforming to any such determination; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 an assessment made by the Court or the Commissioner under Section 77(b).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 79.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Where a notice is given by the objector to the Commissioner under Section 76(3)(a) and the Commissioner gives notice to the objector that the Commissioner does not consent to the objection being referred directly to the Nati
onal 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where within one month after 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 80.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Test case procedure.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
an objector has given notice under Section 74(2), 76(2)(a) or 76(3)(a) 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 o
r a substantial number of the issues involved in one or more other objections,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner may, notwithstanding Section 76(4), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the objector\rquote 
s consent; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the leave of the National Court,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
and Section 76(5) to (12) inclusive shall apply in respect of any test case as if the Commissioner had determined to state the case under Section 76(2)(b).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
The Commissioner may in relation to any objection, at any time after the objection has been lodged and before it has been 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 test 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to
 Subsection (9), the written notification by the Commissioner referred to in Subsection (3) shall have the effect of staying the objection pending the determination of the test case.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Upon receipt by an objector of the written notification by the Commis
sioner referred to in Subsection (3), the objector may notify the Commissioner that the objector requires that the objection 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 Subsection (3).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Within 14 days after the receipt by the Commissioner of the notice from the objector referred to in Subsection (5), the Commissioner may a
pply to the National Court by originating application for an order that the objection be stayed pending the determination of the test case or the further order of the Court.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 An application by the Commissioner under Subsection (6) shall be made on notic
e to the objector whose objection the Commissioner seeks to have stayed.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where an objection has been stayed, the objector, 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A stay under Subsection (4) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the expir
y of the 14-day period specified in Subsection (6), where the objector has issued a notice in writing under Subsection (5) and the Commissioner has not within the 14-day period made an application under Subsection (6); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the making by the National Court of an order dismissing an application by the Commissioner under Subsection (6); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the making by the National Court, on an application under Subsection (8), of an order that the objection cease to be stayed; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Subsections (5) to (9) inclusive) in relation to proceedings on the objection shall not apply; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the stay of an objection lapses under Subsection (9), 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 Subsection (3), and ending with the day on which the stay lapses under Subsection (9).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (11) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Service of notices by the Commissioner under Subsections (3) and (7) may be effected\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 personally; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 81.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93competent objection\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , in relation to a person and to any assessment, means an objecti
on made by the person, to the assessment, in accordance with Section 73, but does not include any non qualifying objection;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93day of determination of final liability\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the objection to the assessment is deemed to be withdrawn under Section 76(8), the day following the expiry of the period referred to in Sections 76(5) or, where appropriate, 76(12); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the objection is determined as a result of proceedings taken 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the person does not, within the period 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 wr
iting to the Commissioner, require\endash 
\par }\pard\plain \ltrpar\s43\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 that the objection be heard and determined by a Review Tribunal; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93deferrable tax\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
, in relation to a person and to an assessment in relation to which the person has made an objection, being a competent objection, means an amount equal to one-half of so much of the tax assessed (in the as
sessment) 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 succeede
d
, 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 succee
ding, be reduced;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93non-qualifying objection\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
, in relation to a person and to any assessment, means an objection made by the person, to the assessment, in accordance with Section 73 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the return furnished under this Act or the other particulars supplied 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 deficien
t or insufficient; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the assessment has been made, under Section 66(1), in 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where, in relation to a person and to an assessment in which the tax assesse
d has become due and payable, an amount of deferrable tax is unpaid and an amount 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Section 87 and to Subsection (5), where 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 t
he amount which, according to the decision on the hearing of the objection, appeal, or case stated, was properly payable.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 81(5) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 81(5) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
No amount shall be refunded under Subsection (4) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the day on which the objection is determined by the Commissioner;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the day on which there is given, in relation to the grounds of the objection, a decision of the Review Tribunal;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 82.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Determination of objection not to affect other assessments.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 The determination of an objection under this Part shall relate solely to the assessment or decision (as defin
ed in Section 72(1)) 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 necessary 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 83.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Objections 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a decision or determination of the Commission
er 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 for the matter to be inquired into, considered, reported upon, heard, decided, determined, or otherwise dealt with by; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 for the matter to be the subject of any recommendation of, any special co
mmittee, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a matter which by any provision in Part X (other than Section 71), XII, VIII, XIV or Part XV (other than Section 101) is left to the discretion, judgment, opinion, approval, consent, or determination of the Commissioner; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a matter in respect of which it is expressly provided in this Act, or in any provision of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  applied to value added 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART XII. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 84.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
on the amount of any tax remaining unpaid at the expiry of the due date, additional tax of 10%; plus
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 84(1)(b) amended by No 35 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where the amount of additional tax calculated under Subsection (1) in res
pect of any default in paying an amount of tax by its due date does not exceed K5.00 (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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the Commissioner shall not charge, and there shall be no liability to pay, the amount so calculated; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of Subsection (1), the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93tax remaining unpaid\'94}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes any amount refunded under Sections 30(13), 31(4) and 87 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
is not properly so refundable; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
under Sections 30(13), 31(4) and 87.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 85.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Recovery of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a person has not paid the amount of the tax payable or any part thereof in the manner required by Part IX, the amount of the tax for the time being unpaid 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the person is a company, upon the liquidation of the company, the amount of the tax payable shall rank immediately prior to the ranking provided for income taxes in Subsection 4(b) of Schedule 9 to the }{\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Companies Act 1997}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  (whether or not the company has been incorporated or registered under that Act);
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 possess
ion 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 Subsection 4(b) of Schedule 9 to the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid4537771 Companies Act 1997}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  (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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where a person is a body (as defined in Section 55(1)), upon the appointment of a receiver on behalf of a person pursuant to an order b
y the Court, the amount 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 articled clerk, and in priority over any claims of holders of debe
ntures under a floating 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 This section shall apply notwithstanding anything in any other Act.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 86.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93defaulter\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93person\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93tax\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a person by whom any money is due or accruing or may become due to a defaulter; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a person who holds or may subsequently hold money for or on account of a defaulter; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a person who holds or may subsequently hold money on account of some other person for payment to a defaulter; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the amounts specified in the notice; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In addition to any amount he is liable to pay under Subsection (3), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Penalty:\tab A fine of not less than K400.00 and not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person making a payment under this section is deemed to have been acting under the authority of the defau
lter and of all other persons concerned and is, by force of this subsection, indemnified in respect of that payment.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 86A.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Issue of clearance certificate.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 86A inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s4.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that tax is not payable by that person; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
issue a certificate that there is no 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A certificate issued under Subsection (1) remains in force until\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the expiration of a period of one month from the date of issue of the certificate or such other period, if any, as is specified in the certificate; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the certificate is revoked,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 86B.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 86B inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s5.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 or aircraft unless t
here 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 Section 86A, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who,
 in contravention of Subsection (1), 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 person and, in addi
tion, is guilty of an offence punishable upon conviction by a fine not less than K400.00 and not exceeding K1,000.00.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 certifi
cate issued under Section 86A 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 hav
e
 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 office of the Commissioner\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 that certificate; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a list showing the name, last known address in Papua New Guinea and place of destination of every person (other than members of the crew or staff of the ship or aircraft) tak
en on board 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Penalty:\tab A fine of not less than K400.00 and not more than K1,000.00.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART XIII. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 87.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Refund of excess tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to this Part and to Subsections (2), (3) and (5), where a registered person has paid to the Commissioner an amount in excess of the amount of tax assessed under Section 66 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Subsection (2), 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Notwithstanding anything in Section 30(13) but subject to Subsection (4), in any case where an assessment has been made pursuant to Section 66 so as to change any amoun
t 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
tax has been paid by that person in excess of the amount so assessed; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 an amount has been refunded to that person by the Commissioner under Section 30(13) or 31(4) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the Commissioner shall, notwithstanding that the time limited in accordance with Subsection (1) for th
e 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In a case to which Subse
ction (3) 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Notwithstanding 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 88.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 In a 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 period 
or 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 89.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in this Act but subject to Subsection (2
), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 K5.00; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the amount to be refunded in accordance with Section 30, 31 or 87, or the balance of any such amount that remains to be refunded, does not exceed K5.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 An amount referred to in Subsection (1) shall be refunded to a registered person upon writ
ten 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 90.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Appropriation of refunds.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART XIV. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 PENALTIES.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 91.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Offences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
fails to apply for registration as required under Section 42; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 fails to notify the Commissioner of any of the matters required under Section 44; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
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 was 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 knowingly falsifies any records required to be kept under this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 no amount of tax is charged in respect of any supply to which such tax invoice applies; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the amount shown as being charged as tax is in excess of the amount properly so charged under this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 no amount of tax is charged in respect of any supply to which such representation refers; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 i}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 j}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 fails to keep or to properly maintain records of any taxable activity carried on by that person sufficient to satisfy the requirements of Section 103; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 k}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 knowingly issues any tax invoice required under this Act which is in any material aspect erroneous or incomplete, or knowingly makes any statem
ent or declaration in relation to any matter under this Act which is erroneous or incomplete in any material aspect; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 l}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 knowingly contravenes the provisions of Section 39(2) or 40(1)(a); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 m}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 being a registered person, fails to provide another registered person with a tax invoice as required under this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 n}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 knowingly fails to make a deduction or extraction required by a notice under Section 86; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 o}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 fails, after making a deduction or extraction required by a notice under Section 86, to pay the sum deducted or extracted to the Commissioner within the time specified in the notice; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 p}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 permits the payment to or on behalf of a person, other than the Commissioner, of any amount that, under Section 86(9), is deemed to be held in trust for the State; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 q}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who commits an offence against Subsection (1)(b), (j) or (l) or Section 92 is\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 on th
e 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 K2,000.00; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 K4,000.00; and

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 on every occasion, other than the occasions referred
 to in Paragraphs (a) and (b) 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 K6,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who commits an offence against Subsection (1)(c) or (m) is\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 K500.00 for each month of default; and

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 K750.00 for each month of default; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
on every occasion, other than the occasions referred to in Paragraphs (a) and (b), 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.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 K15,000.00; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 on every occasion, other than the occasion referred to in Paragraph (a), on which the person is convicted of any such offe
nce 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 K25,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who commits an offence against Subsection (1)(q) is liable to a fine not exceeding the ma
ximum fine applicable to the offence committed by the person aided, abetted, incited or conspired with.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 92.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this section, unless the context otherwise requires, }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93officer\'94}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a director or secretary or other statutory officer of the corporate body; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person commits an offence 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, th
at 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 or 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 93.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Proceedings to be taken summarily.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 All proceedings for offences against this Act shall be taken by way of summary prosecution before a District Court Judge upon the information of the Commissioner.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 94.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 An information may charge the defe
ndant with any number of offences against 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where an information charges more than one such offence, particulars of each offence charged shall be set out separately in the information.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 95.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Notwithstanding anything in any other Act, an information in respect of any offence against this Act or against any regulations made thereunder may be laid at any time within 10 years af
ter 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 96.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Further additional tax in case of evasion.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a registered person\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 evades; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 attempts to evade; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 does any act with intent to evade; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iv)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a registered person\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 causes; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 attempts to cause; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 does any act with intent to cause; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iv)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
makes default in the performance of any duty imposed upon that person by this Act or regulations made under this Act with intent to cause,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the refund t
o that person by the Commissioner of any amount (which amount is hereafter also referred to as the deficient tax), under Section 30(13), 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 (hereafter 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 97.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Subject to this Part, further additional tax shall for all purposes be
 deemed to be tax of the same nature 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 98.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Further additional tax shall be assesse
d by the Commissioner in the same manner, so far as may be, as the deficient tax to which it relates, but separately therefrom.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 An assessment of further additional tax may be amended from time to time in the same manner as any other assessment.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 99.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (2), an assessment of further additional tax is subject, in the same manner as any othe
r 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 additional 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a person so assessed is chargeable with further additional tax, the amount of further additi
onal tax assessed by the Commissioner 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the amount of further additional tax so assessed;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 an amount calculated, in respect of the period commencing wi
th the last day of the taxable period 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Sub
ject to Subsections (1) and (2) the 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 offence in respect of which further additional tax is chargeable lies upon th
e Commissioner.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 100.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 101.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 as 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 102.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 The assessment or recovery of further additional tax i
n 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 f
or 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART XV. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 GENERAL PROVISIONS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 103.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Keeping of records.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this section, }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93records\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
 includes books of account (whether contained 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, receipts, 
and such other documents as are necessary 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Without limiting the generality of Subsection (1), the records required to be kept and retained, under Subsection (3), shall contain\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a record of all goods
 and services supplied by or to that registered person showing the goods and services and the suppliers or their agents, in sufficient detail to enable the goods and services, the suppliers or the agents to be readily identified by the Commissioner, and a
ll invoices, tax invoices, credit notes and debit notes relating thereto; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the charts and codes of account, the accounting instruction manuals and the system and programme documentation which describes the accounting system used in each taxable period in the supply of goods and services; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any list required to be prepared in accordance with Section 28(3) or 107(10).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsections (4), (5) and (6), 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner may, in the Commissioner\rquote s discretion, on application in writing being made to th
e Commissioner in that behalf, authorize a registered person referred to in Subsection (3), 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 record
s as the Commissioner determines.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
in respect of which the Commissioner has given notice in writing that retention is not required; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Com
missioner may, by notice in writing given before the expiry of the seven year retention period specified in Subsection (3), require a registered person to retain the records specified in that subsection for a further period not exceeding three years follo
wing 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the affairs of the registered person are or have been under audit or investigation by the Commissioner; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 104.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid4537771 \'93arrangement\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  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\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93tax advantage\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  includes\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a reduction in the liability of a registered person to pay tax; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 an increase in the entitlement of a registered person to a refund of tax; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in this Act, where the Commissioner is s
atisfied 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 treat the arrangement as void for the purposes of this Act and shall adjust the am
o
unt 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 coun
teract any tax advantage obtained by that registered person from or under that arrangement.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a supply of goods and services to occur in any taxable period that, but for a arrangement affected by this section, would have been the taxable period in which the supply was made; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a person (in this subsection referred to as the original person) enters into any arrangement on or after 31 December 1998 whereby a taxable activity formerly carried on by the original pers
on is carried on, in whole or in part, by any other person or other persons; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
for the purposes of Sections 27(1) and 42(1), the value of the supplies made in the cours
e 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 ar
ising from the taxable activity formerly carried on by the original person, each be deemed to be equal to the aggregate of the value of the 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 Subsection (4) 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 105.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Papua New Guinea currency.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 106.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where there is a change in the rate of tax imposed by Section 8, a registered person who doe
s 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 taxable 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 comes into force, comprising\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 rate comes into force; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Each part referred to in Subsection (1)(a) and (b) shall be furnished in a form or forms prescribed by the Commissioner and the two parts are together deemed to form a single return.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
A person, whether registered or not, who is required to make a return under Section 62(4) in respect of a period in which a new rate of tax comes into force shall (except where the new rate comes into force on the first day of that period) furnish a retur
n 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A registered person who, under a determination to the Commissioner under Section 25(2), has a taxable period that ends wi
thin 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 determination in relation to the two taxable periods that, but for that d
etermination, would have\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
ended with the day immediately preceding the date on which the new rate comes into force; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 107.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where there is a change in the rate of tax imposed by Section 8\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 any such payment is made or received in respect of any qualifying supply referred t
o in Subsection (3)(a) by a registered person who, as at that date, is required to account for tax payable on a payments basis; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 any such payment is made in respect of any qualifying supply of secondhand goods or primary products referred to in Subs
ection (3)(b) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
is deemed, notwithstanding any other provision of this Act, to be consideration for a supply made or received by that registered person o
n 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the amount of tax payable under Section 30 by a registered person referred to in Paragraph (a) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where Subsection (1)(b) requires 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the calculation of the adjustment shall be recorded in a form prescribed by the Commissioner; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 that person\rquote s Part I return furnished under Section 106; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this section, the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93qualifying supply\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771  means\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 payments basis\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a taxable supply made by the registered person; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a taxable supply made to the registered person; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a supply made to the registered person that is a supply of secondhand goods or primary products to which Paragraph (c) of the definition of the term \'93input tax\'94 in Section 29(1) applies; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 supply of secondhand goods or primary products to whi
ch Paragraph (c) of the definition of the term \'93input tax\'94 in Section 29(1) applies,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
to the extent that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
as at the commencement 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 remains unpaid; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 that part of the taxable period in which the new rate of tax comes into force that is required by Section 106 to be covered by a Part I return; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supply is not charged with tax at the rate of zero percent; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 a tax invoice or debit note or credit note has been provided in accordance with Sections 38 and 39 and is held by
 that registered person at the time the prescribed form is furnished in accordance with Subsection (2); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a tax invoice is not required to be issued under Sections 38(5) or 40(5), or a debit note or credit note is not required to be issued under Sections 39 or 40; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
sufficient records are maintained as required under Section 38(6), where the supply is a supply of secondhand 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
first determine the amount of consideration payable by the registered person on qualifying supplies made to the registered person;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 subtract the amount of the consideration payable to the registered person on qualifying supplies made by the registered person;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 Section 2 immediately before and immediately after the new rate of tax co
mes into force).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the amount of an adjustment calculated 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 Subsection (2)(b).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 to the extent 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Subsections (8) and (9), where a registered person who has made an adjustment under this section subsequently writes off as 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the registered person shall make an adjustment of an amount 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 Subsection (4)(c)); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 output tax where the amount of the adjustment is a positive amount; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
at any time after a new rate of tax comes into force, a registered person has been directed by the Commissioner under Section 26 to change from an invoice basis to a payments basis of accounting; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 that registered person subsequently writes off as a 
bad 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that registered person shall, for the purposes of Subsection (7), be deemed, in respect of such amounts written off as a bad debt, to have made an adjustment under Subsection (1).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
at any time after a new rate of tax comes into force, a registered person has been directed by the Commissioner under Section 26 to change from a payments basis to an invoice basis of accounting; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 that registered person subsequently writes off as a bad debt any amount that was consideration for a qualifying supply,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that registered person is, for the purposes of Subsection (7), deemed, in respect of such amounts written off as a bad debt, to have not made an adjustment under Subsection (1).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 108.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Adjustments to tax payable in relation to credit and debit notes 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Section 107(7) where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
there is a change in the rate of tax imposed by Section 8; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a registered person (being a supplier) has made an adjustment under Section 107 in respect of any qualifying supply made by that person; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 that registered person subsequently issues a debit note or credit note (in accordan
ce with Section 39) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that registered person shall, in the taxable period in which the debit note or credit note is issued, adjust the amount of tax payable under Section 30 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
there is a change in the rate of tax imposed by Section 8; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a registered person (being a recipient) has made an adjustment under Section 107 in respect of a qualifying supply received by that person; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 that registered person has 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 been issued with a debit note or credit note; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
that 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 Section 30 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 Section 2 immediately before and immediately after the ne
w 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of Subsection (1), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
output tax where the amount of the adjustment is a positive amount; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of Subsection (2), 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
output tax where the amount of the adjustment is a negative amount; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 109.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
there is a change in the rate of tax imposed by Section 8; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a registered person is required under Section 106 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the Commissioner has during that taxable period, at any time before the date on which the new rate of tax comes into force, under Section 33 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 from an invoice basis to a payments basis; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the provisions of Section 26 shall have effect in respect of 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where the Commissioner directs a change in accounting basis for a registered person under Section 26 or 27 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
for the purpose of determining under Section 31 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the amount of any such input tax in respect of any taxable supply, or any supply of secondhand goods to which Paragraph (c) of the definition of \'93input tax
\'94 in Section 29(1) applies, is deemed to be an amount equal to the new tax fraction (being the tax fr
action as calculated in accordance with Section 2 immediately after the coming into force of the new rate of tax) of the consideration in money for the supply or for the secondhand goods; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 the amount of any such output tax in respect of any taxable
 supply is deemed to be an amount equal to that new tax fraction of the consideration in money for the supply,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 Section 107; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any payments that a
re 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 110.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 E
xcept 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 its 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 provision, shall not be affe
cted by the repeal or amendment; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 proceedings in respect o
f 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 111.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 112.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Access to books, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 elec
tronic 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 inspection such electroni
c storage mediums.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 facilities 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 112A.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid4537771 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid4537771 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Section 112A inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771 Value Added Tax (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid4537771  1999 (No 23 of 1999), s6.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
to furnish such information as the Commissioner may require; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 to attend and give evidence concerning his or any other person\rquote s tax; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The Commissioner, or the authorized person may require the information or evidence referred to in Subsection (1) to be given on oath, and verball
y or in writing, and for that purpose the Commissioner or the authorized officer may administer the oath.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 113.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Regulations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 The Head of Sta
te, acting on advice, may make regulations, not inconsistent with this Act, prescribing all matters 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 pa
rticular 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
prescribing the duties and functions of officers and other persons appointed or employed under this Act;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 prescribing the form of returns to be made, the particulars to be set 
forth therein, the persons by whom and the time when or within which such returns are to be made, 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 providing, if there 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid4537771 PART XVI. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 TRANSITIONAL PROVISIONS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 114.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Commencement day for value added tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The tax imposed by Section 6 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
entered therein, or delivered, for home consumption on or after 1 July 1999 under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 before their entry, or delivery, for home consumption, dealt with on or after 1 July 1999 in breach of any provision of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid4537771 Customs Act}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4537771 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 The tax imposed by Section 8 applies to the supply in Papua New Guinea of goods and services on or after 1 July 1999.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 115.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Registration of persons liable to be registered on 1 July 1999.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Section 42, a person who, on or after the comm
encement of this Act and on or before 31 March 1999, knows, or could with reasonable diligence have known, that that person will be liable to be registered with effect on and from 1 July 1999 under Section 42, shall, to enable the Commissioner to effect r
egistration of any such person with effect on and from 1 July 1999, apply in the prescribed form, before 30 April 1999, to the Commissioner to be registered, and the Commissioner shall register that person in the manner prescribed by Section 42.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person who is liable to be registered under this Act on or after 1 July 1999, shall apply for registration under Section 42.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 A person to whom Subsection (1) 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 Penalty:\tab In the case of a natural person, a fine not exceeding K2,000.00.
\par \tab 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 116.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Deduction for pre 1 July 1999 tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 In this section the term }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93qualifying goods\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771  means goods, other than\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
land and fixtures on land; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any goods held on hire; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any goods of a type which are as at 1 July 1999 subject to excise duty imposed under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Excise Tariff Act 1956}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 ; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any goods acquired by a registered person as secondhand goods or pri
mary products, other than goods imported and held by the importer for sale on or after on 1 July 1999, being goods on which PNG import duty was paid by the importer on or prior to 30 June 1999 and which are\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 second hand cars imported by dealers in used cars for sale as second hand cars; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 primary products; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 second hand clothing imported by dealers in second hand clothing for sale as such; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
any cars as defined in Section 2(1), other than new cars held for sale by motor vehicle dealers on 1 July 1999 on which PNG import duty was paid on or prior to 30 June 1999 or second hand cars referred to in Subsection (d)(i); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 any goods held for the purpose of export from Papua New Guinea or for the purpose of sale for export from Papua New Guinea,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
and which are otherwise trading stock or capital goods held at the close of 30 June 1999 for the principal purpose of making taxable supplies on or after 1 July 1999 and which shall have the following values:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
for qualifying trading stock, the lower of the cost or market value at 30 June 1999, as per a stock valuation of that stock carried out on or about 30 June 1999 and calculated as per the provisions of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  relating to trading stock; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 for qualifying capital goods, the written down value, calculated as at 30 June 1999 as per the depreciation provisions of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid4537771 Income Tax Act}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 , of any capital goods purchased during the period 1 January 1999 to 30 June 1999.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Notwithstanding anything in Section 30(2), in calculating the amount of tax payable by a registered person in any one taxable period there may be deducted any amounts calculated in accordance with this section.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a re
gistered person held, at the close of 30 June 1999, qualifying goods other than capital goods (being trading stock), for the principal purpose of making taxable supplies on or after 1 July 1999, the amount of tax that may be deducted under Subsection (2) 
in respect of those goods is the tax fraction of the value of that stock.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
The deduction calculated under Subsection (3) shall be allowed at the rate of 10% per month of the total amount of the deduction for each of the ten months commencing with July 1999 and ending with April 2000.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a registered person held, at the close of 30 June 1999, qualifying goods that are capital goods for the principal purpose of making taxable supplies on or after 1 July 1999, the amount of tax that may be deducted un
der Subsection (2) in respect of those goods is the tax fraction of the value of those goods.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
The deduction calculated under Subsection (5) shall be allowed at the rate of 5% per month of the total amount of the deduction for each of the 20 months commencing with July 1999 and ending with February 2001.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 117.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Phased introduction of input tax credits for capital goods supplied on or after 1 July 1999.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 The input tax deduction that would otherwise be allowed under this Act for capital goods supplied from 1 July 1999 to 31 March 2000 shall be reduced by the following percentages:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where the goods are supplied on or after 1 July 1999 and before 1 October 1999\endash 75%;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the goods are supplied on or after 1 October 1999 and before 1 January 2000\endash 50%;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the goods are supplied on or after 1 January 2000 and before 1 April 2000\endash 25%.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 118.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Phased introduction of refunds of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a registered person would be entitled to a refund of tax under this Act for a taxable period ending on or before 31 December 1999, no refund shall be made under the other provisions of this Act and the provisions of this section shall apply instead.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subject to Subsection (4), where there is an excess of input tax allowable as a deduction under this Act (including under the other sections of this Division) over output tax in any taxable period ending on or before 31 December 1999, no refund of the 
excess shall be made under this Act and the excess shall be carried forward and allowed as an input tax deduction as provided in Subsection (3).
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where there is an excess of input tax allowable as a deduction under this section over output tax over the 
taxable period commencing on 1 July 1999 and ending on or before 31 December 1999, that excess shall be allowed as a deduction at the rate of 20% of the total excess per month for the succeeding taxable periods until it is exhausted.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding th
e previous provisions of this section, the Commissioner may authorize a refund of any excess input tax deductions at any time during the period August 1999 to December 1999 in any case where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
it has been established to his satisfaction that the person entitled to the refund is carrying on a continuing business in Papua New Guinea; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the amount of that refund has been confirmed by an audit carried out by staff of the Internal Revenue Commission,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
and in that case Subsections (2) and (3) shall be of no effect.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 119.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Supplies prior to 1 July 1999.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Part of this Act, the expression }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93time of performance\'94}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
in relation to a supply of goods\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 where the goods are to be removed, the time of the removal; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 where t
he goods are to be removed and where the property in those goods will pass from the supplier to the recipient, the earlier of the time of the removal and the time that that property passes; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 where the goods are not to be removed, the time when they are made available to the recipient; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iv)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where the goods (being sent or taken on approval, sale or return, or similar terms) are removed before it is known whether a supply will take place, the time when it becomes certain that the supply has taken place; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
subject to Subsection (10), in relation to a supply of services, the time when the services are performed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where a registered person supplies or agrees to supply services by virtue of or under any contract, agreement, or enactment, (whet
her conditionally or unconditionally, on the happening of any event or any contingency, or otherwise), and that contract, agreement, or enactment expressly or impliedly provides that for, or in respect of, any period or periods, that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 any right is to b
e granted or exercisable, or any thing is to be done, or omitted to be done; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a payment is due, or may be made; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the contract or agreement is in force, or enforceable, or will have effect,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
those services shall for the purposes of Subsection (1)(b) be deemed to be performed by that registered person continuously and uniformly during the whole of that period or those periods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where services are supplied pursuant to a contract, agreement, or enactment which provides that any right is to be gran
ted or exercisable by an individual for a period which will end with the termination of the life of that individual, and where that contract, agreement, or enactment provides for a single non-refundable payment as consideration for the granting or exercis
ing of that right, those services are, for the purposes of Subsection (1)(b), deemed to have been performed at the earlier of the time that that right is granted by the supplier or first becomes exercisable.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in this Act, for the
 purposes of Subsection (1), goods supplied under an agreement to hire as defined in Section 15(7) are deemed to be a supply of services.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subject to Subsection (6) and notwithstanding anything in Section 15 or 32, where, and to the extent that, the tim
e of performance of any supply of goods and services\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
is before 1 July 1999, and that supply would, but for this section, be deemed by Se
ction 15 or 32 to take place on or after 1 July 1999, and the value of that supply is ascertainable, that time of performance shall, for the purposes of this Act, be the time when the supply of those goods and services is deemed to take place; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 is on or after 1 July 1999, and that supply would, but for this section, be deemed by Section 15 or 32 to take place before 1 July 1999\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid4537771 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 that time of performance shall, for the purposes of Section 8, be the time when the supply of those goods and services is deemed to take place; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the time when the supply of those goods and services is made shall, for the purposes of Section 30, be deemed to be 1 July 1999; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid4537771 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 for the purposes of Sections 30(4)(a) and 30(10)(b)(i), where and to the extent
 that any payment has been made or, as the case may be, received in respect of that supply before 1 July 1999, that payment is deemed to have been made or, as the case may be, received on 1 July 1999.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding anything in Subsection (5), where a
nd to the extent that a supply of goods is the construction, major reconstruction, manufacture, or extension of a building or a civil engineering work by the supplier, and the goods\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
are sold under any written contract entered into before 1 July 1999; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 are made available to the recipient on or after 1 July 1999,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the value of all work and materials permanently incorporated in or affixed on the site of the building or civil engineering work pursuant to that contract shall be determined as at the close of 30 June 1999, and\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
to the extent that the aggregate of the consideration in money for all supplies in respect of the sale of those goods which, under Section 15(1), took place before 1 July 1999, exceeds that value, the amount of that excess is 
deemed to be consideration in money for a taxable supply made by that supplier on 1 July 1999 and charged with tax under Section 8; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 to the extent that that value exceeds the aggregate of the consideration in money for all supplies in respect of the
 sale of those goods which, under Section 15, took place before 1 July 1999, the consideration in money for the first supply in respect of the sale of those goods which, under Section 15, takes place on or after 1 July 1999 is deemed to be reduced 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Any part of the amount of the excess referred to in Subsection (6)(d) remaining, in any case where that consideration is reduced to nil as a result of the application of this subsection shall be carried forward and the considerati
on for any subsequent such supply is deemed to be reduced to that extent, and so on.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subsection (6) applies only to the extent that the value has been determined on or before 1 September 1999 in a manner acceptable to the Commissioner by a competent in
dependent valuer, or by any other competent valuer that the Commissioner may, in the Commissioner\rquote s discretion approve.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where a supply referred to in Subsection (6) is made to a registered person, exclusively for the purposes of making taxable supplies, Subsection (8) does not apply.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (10) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Where the services referred to in Subsection (1)(b) consist of the supply of insurance coverage provided on or after 1 July 1999, that supply shall be deemed to have taken place on or before 30 June 1999 providing\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
payment for that insurance coverage was made on or before 30 June 1999; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 the insurance coverage is for a period commencing on or prior to 30 June 1999 and not exceeding one year.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 120.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
For the purposes of this Act, where a registered person who is required to account for tax payable on a payments basis under Section 26 makes application in writing, the Commissioner shall direct that the provisions of this section apply to that registere
d 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 }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93specified supply\'94}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 ).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this Act, in respect of a specified supply, where the Commissioner has made a determination in accordance with Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
the supplier is deemed to be required to account for tax payable on an invoice basis under Section 26 for each such specified supply to which Section 119 applies and in respect of which an in
voice has been issued or any payment received prior to 1 July 1999, and is deemed to have received payment in full on 1 July 1999 for each such supply; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 
where any amount of the consideration in money for that supply (not being a supply to which Paragraph (c) applies) remains unpaid as at the end of 30 June 1999 (not being an amount written off as a bad debt as at that date), the supplier shall set off aga
i
nst any amount of tax payable by that supplier in respect of the taxable period in which 1 July 1999 occurs, an amount equal to the tax fraction of the amount of such consideration remaining unpaid, and to the extent that it cannot be so set off, that amo
unt 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 taxable period, and so on; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where a supply to which Section 119 applies and in respect of which no invoice h
as been issued nor any payment received prior to 1 July 1999, the supplier shall, in any one taxable period ending prior to 30 June 1999, set off against any amount of tax payable by that supplier in respect of that taxable period, an amount equal to the 
t
ax fraction of the portion of the consideration in money in respect of any such supply that, by virtue of Section 119(5)(a), is not subject to tax under Section 8, 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 that next taxable period, and so on; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 a payment received on or after 1 July 1999 in respect of any sp
ecified supply to which Paragraph (b) or (c) applies is, notwithstanding anything in this Act, deemed to be consideration in money for a taxable supply made by that supplier and charged with tax under Section 8, and the supplier shall include as output ta
x, 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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where and to the extent that any amount remaining unpaid to which Paragraph (b) or (c) applies is written off as a bad debt on
 or after 1 July 1999, 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 Section 8, and the supplier shall include as output tax, in the taxab
le 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 121.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 Retentions and variations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding the provisions of this section, where a contract for the supply, on or after
 1 July 1999, 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 retentio
n 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Notwithstanding the foregoing provisions of this section, where a contract for the supply, on or after 1 July 1999, of goods and se
rvices, 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 relates is deemed to take place whenever, and to the extent to which, any payment is made in res
pect 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\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid4537771 122.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 For the purposes of this section the expression }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid4537771 \'93alteration in the law\'94}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771  means the coming into force of the provisions of this Act, any amendment to this Act or any notice in the National Gazette pursuant to Section 24(10) by which\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
a supply of goods and services is charged with, or exempted from, tax; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where an alteration in the law i
s 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 provision for the exclusion of any such alteration in the law is contained in the agreement or con
tract, 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
where the alteration in the law renders that supply liable to be charged with tax or increases the amount of any t
ax 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; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 where the alteration in the law renders that supply exempt from tax o
r 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 the said agreement or contract the amount of that tax or the reduction of that tax.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (2) 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Subsection (2) does not apply to require a public authority to alter any amoun
t 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 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 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 contained 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid4537771 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid4537771 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4537771 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, th
e 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 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid4537771 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 Where any such Act or regulation prescribes or determines either a maximum or a minimum amount in respec
t 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 amount of tax charged or, as the case may be, t
ax no longer charged by virtue of this subsection.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
Subsection (5) or (6) 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 other person by virtue of that Act or regulation.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid4537771 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4537771 
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 recoverable by the supplier from the recipient of the
 taxable supply.
\par 
\par 
\par Office of Legislative Counsel, PNG
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