The Cook Islands Trust Act (1984)

Section 13(K)(5) along with sections 13A to 13J, of the Cook Islands Trust Act (1984) applies universally to international  trusts governed by the law of the Cook Islands. This includes trusts initially outside of Cook Islands law but later brought within  its jurisdiction, whether through registration or a change in governing law. 

Following registration, all aspects of such trusts—settlement, establishment, dispositions, and any subsequent legal  proceedings—fall under the purview of this section and sections 13A to 13J. These trusts are treated as if they were exclusively  governed by Cook Islands law from the date of their settlement, establishment, or disposition, irrespective of any prior legal  status or actions. 

This provision enables a trust, previously not fully registered in the Cook Islands, to retroactively gain recognition from its  original inception date as if it were registered there from the start.