Departure Tax
Collection Amendment Act 1981
No. 132 of 1981
An
Act to amend the Departure Tax Collection
Act 1978, and for related purposes
[Assented to 30 September 1981]
BE
IT ENACTED by the Queen, and the Senate and the House of Representatives of the
Commonwealth of Australia, as follows:
Short
title, &c.
1.
(1)
This Act may be cited as the Departure
Tax Collection Amendment Act 1981.
(2) The Departure Tax Collection Act 19781
is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come
into operation on 1 October 1981.
Persons
exempt from tax
3. Section 5 of the
Principal Act is amended by omitting paragraph (1) (a) and substituting the following
paragraph:
“(a) a person who is not 12 years
of age, that is to say, the 12th anniversary of whose birth has not occurred;”.
Application
4. The amendment of the
Principal Act made by this Act applies in relation to the departure from
Australia of a person on or after 1 October 1981.
NOTE
1. No. 119,
1978.