Departure Tax Amendment Act 1988 (Cth)

Departure Tax Amendment Act 1988

No. 47 of 1988

An Act to amend the Departure Tax Act 1978

[Assented to 15 June 1988]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title etc.

1. (1) This Act may be cited as the Departure Tax Amendment Act 1988.

(2) In this Act, “Principal Act” means the Departure Tax Act 19781.

Commencement

2. This Act commences on 1 July 1988.

Rate of tax

3. Section 6 of the Principal Act is amended by omitting “$20” and substituting “$10”.

NOTE

1. No. 118, 1978, as amended. For previous amendment, see No. 131, 1981.

 

[Minister’s second reading speech made in—

House of Representatives on 25 May 1988

Senate on 30 May 1988