Tax Acts and Regulations Legislations governing the application of taxes in the Cook Islands. Income Tax Act Value Added Tax Act Departure Tax Act Regulations Income Tax Act Income Tax Act 1997 01. Income Tax Amendment Act (No.1) 1997 No. 5 02. Income Tax Amendment Act (No.2) 1997 No. 21 Explanatory Notes 03. Income Tax Amendment Act 1998 No. 19 04. Income Tax Amendment Act 2001 No. 1 05. Income Tax Amendment Act 2002 No. 10 Explanatory Notes 06. Income Tax Amendment Act 2003 No. 3 07. Income Tax Amendment Act 2004 No. 18 08. Income Tax Amendment Act 2005 No. 11 09. Income Tax Amendment Act 2007 No. 11 10. Income Tax Amendment Act 2008 No. 24 11. Income Tax (Sponsorship Deductions) Amendment Act 2009 No. 7 12. Income Tax Amendment Act (No.1) 2011 13. Income Tax Amendment Act (No.2) 2011 No. 10 14. Income Tax Amendment Act 2013 No. 18 Explanatory Notes 15. Income Tax Amendment Act 2014 No. 1 Explanatory Notes 16. Income Tax Amendment Act (No.2) 2014 No. 5 17. Income Tax Amendment Act 2015 No. 4 Explanatory Notes 18. Income Tax (Automatic exchange of financial account information and other matters) Amendment Act 2016 No. 4 Explanatory Notes 19. Income Tax Amendment Act 2017 No. 1 Explanatory Notes 20. Income Tax Amendment Act 2018 No. 2 Explanatory Notes 21. Income Tax Amendment Act 2019 No. 9 22. Income Tax Amendment Act 2020 No. 3 23. Income Tax (Standard Deduction for Individuals) Amendment Act 2020 No. 17 24. Income Tax (Tax credit for small short term Accommodation providers) Amendment Act 2020 No. 22 25. Income Tax (Company Residence) Amendment Act 2021 No. 17 Explanatory Notes Value Added Tax Act Value Added Tax Act 1997 Explanatory Notes 1. Value Added Tax Amendment Act 1997 No. 20 2. Value Added Tax Amendment Act 1998 No. 20 3. Value Added Tax Amendment Act 2001 No. 2 4. Value Added Tax Amendment Act 2002 No. 9 5. Value Added Tax Amendment Act 2005 No. 12 Explanatory Notes 6. Value Added Tax Amendment Act 2014 No. 1 Explanatory Notes 7. Value Added Tax Amendment Act 2017 No. 2 Explanatory Notes Departure Tax Act Departure Tax Act 2005 Departure Tax Act 2012 Explanatory Notes Departure Tax Amendment Act 2013 No. 17 Regulations Seabed Mineral (Royalties) Regulations 2013 Income Tax (Transfer Pricing) Regulations 2014 Income Tax (Automatic Exchange of Financial Account Information) Regulations 2017 Departure Tax ( Exemption of Cruise and Commercial Vessels) Regulations 2014 Updated 01.08.2022 (PD)
