Departure Tax Amendment Act 1993 (Cth)

Departure Tax Amendment Act 1993

No. 96 of 1993

An Act to amend the Departure Tax Act 1978

[Assented to 22 December 1993]

The Parliament of Australia enacts:

Short title etc.

1.(1) This Act may be cited as the Departure Tax Amendment Act 1993.

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

Commencement

2. This Act commences on 1 January 1994.

Rate of tax

3. Section 6 of the Principal Act is amended by omitting "$20" and substituting "$25".

Application of amendment

4. The amendment of the Principal Act made by this Act applies in relation to the departure of a person from Australia on or after 1 January 1994.

NOTE

1. No. 118, 1978, as amended. For previous amendments, see No. 131, 1981; No. 47, 1988; and No. 77, 1991.

[Minister's second reading speech made in—

House of Representatives on 31 August 1993

Senate on 28 October 1993