law_id stringclasses 30
values | id stringlengths 28 89 | title stringlengths 2 147 | text stringlengths 20 129k | source_url stringclasses 30
values | document_number stringlengths 3 12 | article_number stringlengths 3 12 | record_type stringclasses 2
values | metadata_json stringclasses 30
values |
|---|---|---|---|---|---|---|---|---|
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-1 | Part 1 | Part 1
Preliminary Matters
3 Interpretation
4 Purposes of Act
5 Act binds the Government | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 1 | Part 1 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-2 | Part 2 | Part 2
Establishment of the Department of Taoga Niue
6 Establishment of the Department of Taoga Niue
7 Functions of Department
8 Department must follow Government policy and Cabinet directives
9 Staff
10 Annual report | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 2 | Part 2 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-3 | Part 3 | Part 3
Establishment of Taoga Niue Council
1 Establishment of Taoga Niue Council
12 Council’s status and powers
13 Council’s functions
14 Membership of Council
15 Qualifications of Cabinet appointees
16 Further provisions relating to Council and its members | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 3 | Part 3 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-4 | Part 4 | Part 4
Export controls on antiquities and protected objects
17 Register of protected objects
18 Council’s role in relation to antiquities and objects
19 Export permit required to export antiquities and protected objects
20 Grant of export permit
21 Unlawfully exported antiquities and protected objects may be seized
22... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 4 | Part 4 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-5 | Part 5 | Part 5
Protection of traditional knowledge and expressions of culture
Subpart 1 - Preliminary matters
24 Application
25 Customary use
Subpart 2 — Traditional cultural rights
26 Holders of traditional cultural rights
27 Meaning of traditional cultural rights
28 Material form not required
29 Duration
30 Traditional cultu... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 5 | Part 5 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-6 | Part 6 | Part 6
Miscellaneous matters
55 Regulations
2
56 Consequential amendments
57 Repeals
58 Transitional provision for Part 2 :
59 Transitional provisions for Part 5 | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 6 | Part 6 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-schedule-1 | Schedule 1 | Schedule 1
Sectors in which Department is to advance purposes of this Act | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Schedule 1 | Schedule 1 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-schedule-2 | Schedule 2 | Schedule 2
Further provisions applying to Council | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Schedule 2 | Schedule 2 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-schedule-3 | Schedule 3 | Schedule 3
Consequential amendments
An Act to enhance and protect taoga Niue.
1 Title
This is the Taoga Niue Act 2012.
2 Commencement
This Act comes into force on the day after the date on which it becomes law in
accordance with Article 34 of the Constitution. | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Schedule 3 | Schedule 3 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-1 | Part 1 | Part 1
Preliminary Matters
3 Interpretation
(1) In this Act, unless the context otherwise requires,—
“antiquity” includes a Niue relic, any article manufactured with ancient Niue tools
and according to Niue methods, and any other article or thing of historical or
scientific value or interest relating to Niue, but does ... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 1 | Part 1 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-2 | Part 2 | Part 2
Establishment of the Department of Taoga Niue
6 Establishment of the Department of Taoga Niue
The Department of Taoga Niue is established as a department of Government.
7 Functions of Department
The functions of the Department are to—
(a) administer this Act; and
(b) advance the purposes of this Act in each of t... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 2 | Part 2 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-3 | Part 3 | Part 3
Establishment of Taoga Niue Council
11 Establishment of Taoga Niue Council
The Taoga Niue Council is established.
12 Council’s status and powers
qa The Council has—
(a) the statutory powers conferred by this Act and any other Act; and
(b) __ the powers necessary to enable it to perform its functions.
(2) The Cou... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 3 | Part 3 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-schedule-2 | Schedule 2 applies to the Council and its members. | Schedule 2 applies to the Council and its members. | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Schedule 2 | Schedule 2 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-4 | Part 4 | Part 4
Export controls on antiquities and protected objects
17 Register of protected objects
(1) The Director must establish and maintain a register of protected objects.
(2) The register is to be in such form and contain such information as the Director
determines.
(3) The Director may, with the approval of the Counci... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 4 | Part 4 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-5 | Part 5 | Part 5
Protection of traditional knowledge and expressions of culture
Subpart 1 - Preliminary matters
24 Application
(1) This Part applies to traditional knowledge and expressions of culture that—
(a) __ were in existence before the commencement of this Act; or
(b) are created on or after the commencement of this Act... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 5 | Part 5 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-part-6 | Part 6 | Part 6
Miscellaneous matters
55 Regulations
(1) Cabinet may make regulations for the purposes of this Act.
(2) Regulations made under this Act may set fees.
(3) Cabinet may by regulation amend Schedule 1.
(4) In accordance with reciprocal arrangements, Cabinet may make regulations extending
the application of this... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Part 6 | Part 6 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-schedule-1 | Schedule 1 | Schedule 1
Sectors in which Department is to advance purposes of this Act
[Sector Purpose of Sector
Arts and Crafts To promote development of traditional art and
crafts and encourage participation of people of
Niue in the creation and sharing of artistic and
craft work.
Cultural bridge To promote continuing and susta... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Schedule 1 | Schedule 1 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-schedule-2 | Schedule 2 | Schedule 2
Further provisions applying to Council
1 Procedure for appointing members
(1) Each of the members must be appointed by Cabinet.
(2) The procedure for Cabinet selecting and appointing persons in accordance with | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Schedule 2 | Schedule 2 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-section-14 | section 14(g) is as follows— | section 14(g) is as follows—
(a) the Director must recommend suitably qualified members of the public to
Cabinet, setting out the relevant qualifications and expertise of each candidate;
and
(b) | Cabinet must appoint the candidate or (depending upon the number of
vacancies) candidates that it considers is most quali... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | section 14 | section 14 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-schedule-3 | Schedule 3 | Schedule 3
Consequential amendments
Archives Act 1992
The Archives Act 1992 is amended by inserting the following section after section 16—
“16A Deposit of Niue documents concerning taoga Niue
“(1) A person who makes a document publicly available must provide 2 copies of the
document to the Archivist for deposit in the... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Schedule 3 | Schedule 3 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-320-taoga-niue-act-2012 | nu-act-320-taoga-niue-act-2012-section-737 | Section 737 of the Niue Act 1966 is amended by numbering the existing provision “(1)” and | Section 737 of the Niue Act 1966 is amended by numbering the existing provision “(1)” and
by adding the following subsections—
“(2) | However, the courts of Niue must not protect a copyright, design, patent, or trademark
if it would be offensive to Niue culture to do so.
“(3) The courts of Niue must not protect a co... | https://www.gov.nu/media/pages/information/b3f8352b20-1764012750/act-320-taoga-niue-act-2012.pdf | Section 737 | Section 737 | section | {"date_filed":null,"law_identifier":"nu-act-320-taoga-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"}}... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-part-1 | Part 1 | Part 1
Preliminary matters
3 Interpretation.
4 Act binds the Government | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Part 1 | Part 1 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-part-2 | Part 2 | Part 2
Recognition of Vagahau Niue
5 Vagahau Niue the official language of Niue
6 Reports to the Assembly to be in Vagahau Niue and English
7 Commission may certify interpreters and translators | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Part 2 | Part 2 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-part-3 | Part 3 | Part 3
Establishment of Niue Language Commission
8 Establishment of Niue Language Commission
9 Commission’s status and powers
10 Commission’s functions .
ll Membership of Commission
12 Qualifications of members
13 Further provisions relating to Commission and its members | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Part 3 | Part 3 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-part-4 | Part 4 | Part 4
Miscellaneous matters
14 Regulations
15 All references to “Leveki Mangafaoa” amended
Schedule
Further provisions applying to the Commission
An Act to—
(a) recognise Vagahau Niue as the official language of Niue; and
(b) establish the Niue Language Commission in order to protect and promote
Vagahau Niue.
1 Title... | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Part 4 | Part 4 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-part-1 | Part 1 | Part 1
Preliminary matters
3 Interpretation
(1) In this Act, unless the context otherwise requires, —
“Commission” means the Niue Language Commission established by section 8;
“Department” means the Department of Taoga Niue;
“member” means a member of the Commission;
“Minister” means the Minister who is responsibl... | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Part 1 | Part 1 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-part-2 | Part 2 | Part 2
Recognition of Vagahau Niue
5 Vagahau Niue the official language of Niue
(1) Vagahau Niue is the official language of Niue.
(2) A person may use Vagahau Niue as of right for all official and legal purposes in Niue,
without any requirement to produce a translation in any other language, unless a law
expressly ... | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Part 2 | Part 2 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-part-3 | Part 3 | Part 3
Establishment of Niue Language Commission
8 Establishment of Niue Language Commission
The Niue Language Commission is established.
9 Commission’s status and powers
(1) The Commission has—
(a) _ the statutory powers conferred by this Act and any other Act; and
(b) the powers necessary to enable it to perform ... | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Part 3 | Part 3 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-section-7 | section 7; and | section 7; and
(©) to prepare criteria by which competence in the interpretation or translation of
Vagahau Niue is to be assessed for the purposes of section 7; and
(d) __ to provide advice to the Government on policies and law to support Vagahau
Niue; and
(e) to advise the Government on matters relating to the use ... | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | section 7 | section 7 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-part-4 | Part 4 | Part 4
Miscellaneous matters
14 __ Regulations
(60) Cabinet may make regulations for the purposes of this Act.
(2) Regulations made under this Act may set fees.
15 All references to “Leveki Mangafaoa” amended
All enactments that use the term “Leveki Mangafaoa” are amended by omitting
“Leveki Mangafaoa” in each place... | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Part 4 | Part 4 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-section-13 | Section 13 | Section 13
Schedule
Further provisions applying to Commission
1 Procedure for appointing members
(1) Each of the members must be appointed by Cabinet.
(2) The procedure for Cabinet selecting and appointing persons in accordance with | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | Section 13 | Section 13 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-321-vagahau-niue-act-2012 | nu-act-321-vagahau-niue-act-2012-section-11 | section 11(1)(a) is as follows— | section 11(1)(a) is as follows—
(a) the Director of the Department must recommend suitably qualified members
of the public to Cabinet, setting out the relevant background, qualifications,
and experience of each candidate; and
(b) Cabinet must appoint the candidate or (depending upon the number of
vacancies) candidate... | https://www.gov.nu/media/pages/information/1b266d005b-1764012776/act-321-vagahau-niue-act-2012.pdf | section 11 | section 11 | section | {"date_filed":null,"law_identifier":"nu-act-321-vagahau-niue-act-2012","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-z]?)\\b"... |
nu-act-358-seal-of-niue-act-2021 | nu-act-358-seal-of-niue-act-2021-article-34 | Article 34 of the Niue Constitution have been complied with. | Article 34 of the Niue Constitution have been complied with.
SIGNED AND SEALED at the Assembly Chambers this 29th day of September 2021.
:
a Drang
Speaker of the Niteassembly
gue SEA,
arr.
COUNTERSIGNED in the presence of the Speaker vasieas
NIVE
—M Dudas __
Assistant Clerk of the Niue Assembly
This Act is administered... | https://www.gov.nu/media/pages/information/4afa6a727f-1764012804/act-358-seal-of-niue-act-2021.pdf | Article 34 | Article 34 | article | {"date_filed":"2021-01-01","law_identifier":"nu-act-358-seal-of-niue-act-2021","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-358-seal-of-niue-act-2021 | nu-act-358-seal-of-niue-act-2021-2021-f | 2021. | 2021.
Fakatonu Fono he Fono Ekepule
Cc SE4,
io ie
J “a
% (
FAKAMOOLI ki mua he Fakatonu Fono a ee
A RA
Nive
WQvdas
Hagai Tohi Kupa he Fono Ekepule
Ko e Ofisa Gahua he Palemia ka fakagahua e Fakatufono-tohi nai.
Kua fakamooli e Fakatufono-tohi nai he Aho 29 i a Sepetema2021.
5 | https://www.gov.nu/media/pages/information/4afa6a727f-1764012804/act-358-seal-of-niue-act-2021.pdf | 2021. F | 2021. F | article | {"date_filed":"2021-01-01","law_identifier":"nu-act-358-seal-of-niue-act-2021","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-1 | Part 1 | Part 1
Preliminary matters
3 Interpretation 5
4 Application of Act to agency taxes, secondary liabilities, and tax
recovery costs 5
5 Act binds the Government 5 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 1 | Part 1 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-2 | Part 2 | Part 2
Administration of Tax Laws
6 _ Financial Secretary to administer tax laws. 5
Uf Tax officers. 6
8 Delegation ue
9 Secrecy of Tax information 8 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 2 | Part 2 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-3 | Part 3 | Part 3
Taxpayers
Taxpayer identification numbers
10 Application for a taxpayer identification number 10
11 Issue of a TIN 1
12 Notification of changes 1 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 3 | Part 3 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-13-u | 13. Use of a TIN 13 | 13. Use of a TIN 13
14 Cancellation of a TIN 13
15 Obligations of representatives 14
16 Personal liability of representative 15
Tax Administration Act 2025 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | 13. U | 13. U | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-4 | Part 4 | Part 4
Records
17 Record-keeping 15
18 Location of records 16
19 Required use of electronic fiscal devices 17 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 4 | Part 4 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-5 | Part 5 | Part 5
Tax Returns
20 Furnishing of tax returns 17
21 Advance returns 18
22 Extension of time to furnish tax return 19
23 Presumption as to authority 19 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 5 | Part 5 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-6 | Part 6 | Part 6
Tax assessments
24 Self-assessments 20
25 Default assessments 20
26 Advance assessments 21
27 Amended assessments 22
28 Application for amendment to self-assessment 23 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 6 | Part 6 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-7 | Part 7 | Part 7
Decisions of Financial Secretary
29 Statement of reasons for decision 24
30 Finality of tax and reviewable decisions 25 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 7 | Part 7 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-8 | Part 8 | Part 8
Objections and Appeals
31 Notice of objection to tax decision 25 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 8 | Part 8 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-32-m | 32. Making an objection decision 27 | 32. Making an objection decision 27
33 Review of reviewable decision by Tax Review Commissioner 28
34 Appointment of Tax Review Commissioner 29
35 Appeal to High Court 29
36 Appeal to Court of Appeal 30
37 Decision of Court 30
38 General provisions relating to objections and appeals 30 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | 32. M | 32. M | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-9 | Part 9 | Part 9
Collection and Recovery of Tax
39 Tax asa debt due to the Government 31
40 Recovery of secondary liabilities and tax recovery costs 32
41 Extension of time to pay tax 32
42 Priority of tax 33
43 Indemnity 34
44 Security 34
45 Order of payment 35
46 Imposition of late payment interest 35
47 Judgment debt procedu... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 9 | Part 9 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-10 | Part 10 | | Part 10 |
Refunds and Remission of Tax |
57 Automatic offset of refundable tax credits 49 |
58 Refund of overpaid tax 50
59 Recovery of erroneously paid refund 51 |
60 Release of income tax liability in case of hardship 51 i | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 10 | Part 10 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-11 | Part 11 : | Part 11 :
Information Collections and investigations
61 Confirmation of tax information 52
62 Power to enter and search 53
63 Administrative summons 55
64 — Audit of a taxpayer's tax affairs 56
65 Implementation of mutual administrative assistance agreements 56 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 11 | Part 11 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-12 | Part 12 | Part 12
Tax clearance certificates
66 Tax clearance certificate 57 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 12 | Part 12 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-13 | Part 13 | Part 13
Public Rulings
67 Binding public rulings 58
68 Making a public ruling 59
69 Withdrawal of a public ruling 59 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 13 | Part 13 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-14 | Part 14 | Part 14
Forms and Notices
70 Official languages of the tax laws 60
71 Forms and notices; authentication of documents 60
72 Manner of furnishing documents 60
73 Furnishing documents in the approved form 61 i
74 Due date for lodging documents or paying tax 61 :
75 Service of notices 62 |
76 Electronic communications 62 i... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 14 | Part 14 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-15 | Part 15 | Part 15
Administrative penalties and tax offences
79 Penalties relating to TINs 63
80 Penalty for failing to maintain proper records 64
81 Late lodgement penalty 65
82 Late payment penalty 65
83 Tax shortfall penalty 66
84 False or misleading statement penalty 68
85 Tax avoidance and tax evasion penalties 68 i
86 NCT p... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 15 | Part 15 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-16 | Part 16 | Part 16
Miscellaneous Provisions
106 Crown Proceedings Act not affected 79
107 Regulations 79
108 Transitional provisions 79 | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 16 | Part 16 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-schedule-1 | Schedule 1 | Schedule 1
Interpretation | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Schedule 1 | Schedule 1 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-schedule-2 | Schedule 2 | Schedule 2
Self-assessment returns | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Schedule 2 | Schedule 2 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-schedule-3 | Schedule 3 | Schedule 3
Tax Laws
A Act to harmonise, modernise, and simplify the procedural and
administrative rules applicable to the tax laws.
The Assembly enacts as follows —
1 Title
This Act is the Tax Administration Act 2025.
2 Commencement
(1) This Act comes into force on the day after the date on which this Act
becomes law i... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Schedule 3 | Schedule 3 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-1 | Part 1 | Part 1
Preliminary matters
3 Interpretation
Definitions and other interpretation provisions that apply to this Act are
set out in Schedule 1.
4 Application of Act to agency taxes, secondary liabilities, and tax
recovery costs
(1) A reference in Part 9 and sections 15 and 82 to—
(a) _ tax includes an agency tax; and
(b)... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 1 | Part 1 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-2 | Part 2 | Part 2
Administration of Tax Laws
6 Financial Secretary to administer tax laws. i
(1) The Financial Secretary is charged with responsibility for the
administration of the tax laws.
$ |
Tax Administration Act 2025
(2) Any certificate, notice, or other document bearing the written, stamped,
electronic, or printed signa... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 2 | Part 2 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-3 | Part 3 | Part 3
Taxpayers
Taxpayer identification numbers
10 Application for a taxpayer identification number
(1) Subject to subsection (2), a person who has commenced an activity that
may result in the person being liable for tax under a tax law must apply
to the Financial Secretary for a taxpayer identification number (refe... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 3 | Part 3 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-4 | Part 4 | Part 4
Records
7 Record-keeping,
(1) For the purposes of a tax law, a taxpayer must maintain any records as
may be required under the tax law and the records must be
maintained —
(a) inthe English or Niuean language; and :
|
|
|
i
15
Tax Administration Act 2025
(b) ina manner so as to enable the taxpayer's tax lia... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 4 | Part 4 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-5 | Part 5 | Part 5
Tax Returns
20 Furnishing of tax returns
(1) A taxpayer required to furnish a tax return for a tax period under a tax
law must furnish the return in the approved form and in the prescribed
manner. :
(2) Ifa taxpayer has failed to furnish a tax return for a tax period by the due
date, the Financial Secretary may,... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 5 | Part 5 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-6 | Part 6 | Part 6
Tax assessments
24 Self-assessments
(1) Subject to subsection (4), a self-assessment taxpayer who has furnished
a self-assessment return for a tax period is treated, for all purposes of
this Act, as having made an assessment of the amount of tax payable
(including a nil amount) by the taxpayer for the tax peri... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 6 | Part 6 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-section-27 | section 27. | section 27.
26 Advance assessments
(1) Subject to subsection (2), the Financial Secretary may, based on the H
evidence available and to the best of his or her judgement, make an
assessment (referred to as an advance assessment) of the tax payable by i
a taxpayer in the circumstances specified in section 21 for a tax pe... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | section 27 | section 27 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-section-27 | section 27. | section 27.
27 Amended assessments
(1) Subject to this section, the Financial Secretary may amend a tax
assessment (referred to in this section as the original assessment) of a
taxpayer for a tax period by making any alterations or additions, based
on the evidence available and to the best of his or her judgement, to... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | section 27 | section 27 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-section-27 | section 27(1); and | section 27(1); and
(b) _ notice of the amended assessment must be served on the taxpayer
in accordance with section 27(5).
(5) If the Financial Secretary makes a decision to refuse an application under
subsection (1), the Financial Secretary must serve the taxpayer with
written notice of the decision.
(6) A taxpayer... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | section 27 | section 27 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-7 | Part 7 | Part 7
Decisions of Financial Secretary
29 Statement of reasons for decision.
(1) __ If the Financial Secretary refuses an application made by a person under
a tax law, the notice of refusal must include a statement of the Financial
Secretary's findings on the material facts relevant to, and reasons for, the
refusal.... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 7 | Part 7 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-8 | Part 8 | Part 8
Objections and Appeals
31 Notice of objection to tax decision
(1) A taxpayer dissatisfied with a tax decision may lodge a notice of
objection to the decision with the Financial Secretary within 28 days after
the date of service of the notice of the tax decision.
|
25 |
Tax Administration Act 2025
(2) A taxpaye... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 8 | Part 8 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-32-m | 32. Making an objection decision ! | 32. Making an objection decision !
(1) The Financial Secretary must consider a notice of objection that is validly :
lodged under section 31 and make a decision to allow the objection in |
whole or in part, or to disallow the objection. i
i
(2) The Financial Secretary must serve notice, in writing, of the objection !
d... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | 32. M | 32. M | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-part-9 | Part 9 | Part 9
Collection and Recovery of Tax
39 Tax asa debt due to the Government
(1) _ Tax that is due and payable by a taxpayer under a tax law is a debt due
to the Government and is payable to the Financial Secretary.
(2) Tax and other amounts due under a tax law are to be paid in accordance
with the Regulations.
(3) The ... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | Part 9 | Part 9 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-379-tax-adminstration-act-2025 | nu-act-379-tax-adminstration-act-2025-section-46 | section 46(4). | section 46(4).
(9) The Financial Secretary must credit an amount paid by a payer under
this section in relation to a taxpayer against the tax liability of the
taxpayer.
(10) _ In this section, payer, in relation to a taxpayer, means a person who—
(a) owes or may subsequently owe money to the taxpayer; or
38
|
Tax A... | https://www.gov.nu/media/pages/information/b29c7ba832-1784584144/act-379-tax-adminstration-act-2025.pdf | section 46 | section 46 | article | {"date_filed":"2025-01-01","law_identifier":"nu-act-379-tax-adminstration-act-2025","metadata":{"text_extraction":{"source":"official","backend":"collector"}}} |
nu-act-380-income-tax-amendment-act-2025 | nu-act-380-income-tax-amendment-act-2025-section-2 | Section 2 is amended— | Section 2 is amended—
(a) by repealing the definitions of “books and document” and “notice”:
and
(b) __ by inserting the following definitions in the correct alphabetical
order—
““approved form” has the meaning in the Tax Administration
Act;”; and
““withholding payment” means a payment from which tax is
required to be ... | https://www.gov.nu/media/pages/information/d1c17f8d36-1784584312/act-380-income-tax-amendment-act-2025.pdf | Section 2 | Section 2 | section | {"date_filed":null,"law_identifier":"nu-act-380-income-tax-amendment-act-2025","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-... |
nu-act-380-income-tax-amendment-act-2025 | nu-act-380-income-tax-amendment-act-2025-section-5 | Section 5 is amended by repealing subsections (2), (3). (4), (5). (6). and (7). | Section 5 is amended by repealing subsections (2), (3). (4), (5). (6). and (7).
7 Section 85 amended (Tax agreements with other countries or territories) | https://www.gov.nu/media/pages/information/d1c17f8d36-1784584312/act-380-income-tax-amendment-act-2025.pdf | Section 5 | Section 5 | section | {"date_filed":null,"law_identifier":"nu-act-380-income-tax-amendment-act-2025","metadata":{"text_extraction":{"source":"official","backend":"honest_heading_split","parser":"ipfs_datasets_py.IntegratedPDFProcessor+heading_split","pattern":"(?im)^\\s*((?:Section|Article|PART|Part|SCHEDULE|Schedule)\\s+[\\dIVXLCDM]+[A-Za-... |
End of preview. Expand in Data Studio
IPFS Niue Laws
Structured corpus of Niue national laws and legal instruments.
This dataset follows the same schema used by the IPFS Datasets legal corpora:
data/laws.parquet: one row per law / legal instrument with full text.
Wave 7 build (2026-10-12): additive merge by instrument ID (longest-text-wins) of the previously published corpus with newly collected instruments (FAOLEX via Wayback CDX enumeration + live FAO PDF hosts, and WIPO Lex), with a normalized-title duplicate guard.
Counts
- laws_rows: 127
Schema (data/laws.parquet)
Columns: id, title, text, source_url, source_type, jurisdiction, country, language, eli, date, date_issued, retrieved_at, license, law_status, identifier, official_identifier, article_count, json_path, metadata_json
Provenance
Primary legal texts are public legal information. Dataset compilation is a research artifact; always verify against the official source before relying on a text. Not legal advice.
- Downloads last month
- 92