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Departure Tax Amendment Act 2013

COOK ISLANDS

Departure Tax Amendment

No. 17, 2013

Examined and certified by: Clerk of the Parliament

In the name and on behalf of Her Majesty Queen Elizabeth the Second I hereby assent to this Act this 10th day of December, 2013.

Contents

1. Title
2. Commencement
3. Principal Act amended
4. Act binds the Crown
5. Section 4 of the Principal Act amended

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An Act to amend the Departure Tax Act 2012.

The Parliament of the Cook Islands enacts as follows-

1. Title

This Act is the Departure Tax Amendment Act 2013.

2. Commencement

This Act comes into force on 7 January 2014.

3. Principal Act amended

This Act amends the Departure Tax Act 2012.

4. Act binds the Crown

This Act binds the Crown.

5. Section 4 of the Principal Act amended

(1) Section 4 of the Departure Tax Act 2012 is repealed and the following section is substituted—

• "4 Imposition of departure tax
• "(1) A passenger, 12 years or older, who undertakes international travel,—
  • "(a) between 1 December 2012 and 30 June 2013 shall pay departure tax in the amount of $55.00:
  • "(b) between 1 July 2013 and 30 June 2014 must pay departure tax in the amount of $65.00:
  • "(c) after 30 June 2014 and in each year thereafter commencing 1 July shall pay departure tax in the amount that is 2% greater than the departure tax imposed on 30 June immediately preceding.
• "(2) Departure tax must be paid by a passenger for each international travel."

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

Printed under the authority of the Cook Islands Parliament - 2013.