N6. 21. Income Tax. 1967.


 (2) (a) In the case of a resident in the Colony the
 relief shall be-
 (i) if his rate of Commonwealth income tax
 does not exceed one half of his rate of
 tax in the Colony, at his rate of Common-
 wealth income tax;
 (ii) in any other case, at half his rate of tax
 in the Colony.
 (b) In the case of a person not resident in the
 Colony the relief shall be-
 (i) if his rate of Commonwealth income tax
 does not exceed his rate of tax in the
 Colony, at half his rate of Commonwealth
 income tax;
 (ii) in any other case, at a rate equal to the
 excess of his rate of tax over one half of
 Commonwealth income tax.
 (3) No relief shall be granted in accordance with the
 provisions of subsection (1) of this section in respect of Com-
 monwealth income tax charged in any part of the Common-
 wealth unless the Legislature of that part has provided for
 relief in respect of tax charged on income both in that part
 and in the Colony in a manner similar to that provided for this
 section.
 (4) The expression "rate of tax" when applied to tax
 paid or payable under this Ordinance, means the rate deter-
 mined by dividing the amount of the tax paid or payable for
 that year (Double Taxation Relief being left out of account)
 by the total income for that year, except that where the
 income which is the subject of a claim to relief under this
 section is computed by reference to the provisions of section 13
 on an amount other than the ascertained amount of the actual
 profits, the rate of tax shall, be determined by the Comptroller.
 (5) Where a person is, for any year of assessment,
 resident both in the Colony and in a part or place in which
 Commonwealth income tax is chargeable, he shall, for the
 purposes of this section, be deemed to be resident where, during
 that year, he resides for the longer period.

 Double taxation 91. (1) If the Administrator in council by Order declares
 arrangements. that arrangements sqpcified in the Order have been made with
 the Government of any territory outside of the Colony with a
 view to affording relief from double taxation in relation to