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Income Tax Amendment Act 2020

COOK ISLANDS

Income Tax Amendment Act 2020

2020, No. 3

Contents

1 Title

2 Commencement

3 Principal Act amended

4 Section 173 amended (Provisional Tax)

An Act to amend the Income Tax Act 1997.

The Parliament of the Cook Islands enacts as follows—

1 Title

This Act is the Income Tax Amendment Act 2020.

2 Commencement

This Act comes into force on the day after the date on which it receives the assent of the Queen’s Representative.

3 Principal Act amended

This Act amends the Income Tax Act 1997 (the principal Act).

4 Section 173 amended (Provisional Tax)

Section 173(3) is amended by omitting “$2,000” and substituting “$5,000”.

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—2020.}