Departure Tax Collection Regulations (Amendment) (Cth)

Statutory Rules 1994

No. 436 1

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Departure Tax Collection Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Passenger Movement Charge Collection Act 1978.

Dated 20 December 1994.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

C. SCHACHT

Minister for Small Business, Customs and Construction

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1.   Commencement

1.1   These Regulations commence on 1 January 1995.

2.   Amendment

2.1   The Departure Tax Collection Regulations are amended as set out in these Regulations.

3.   Regulation 1 (Citation)

3.1   Omit “Departure Tax Collection Regulations.”, substitute “Passenger Movement Charge Collection Regulations.”.

4.   Regulation 3 (Interpretation)

4.1   Subregulation 3 (1) (definition of “exempt person”):

Omit “tax”, substitute “charge”.

4.2   Subregulation 3 (1) (definition of “face value”):

Omit “tax” (twice occurring), substitute “charge”.

4.3   Subregulation 3 (1) (definition of “the Act”):

Omit “Departure Tax Collection Act 1978.”, substitute “Passenger Movement Charge Collection Act 1978.”.

5.   Regulation 4 (Making, issue, supply and sale of charge stamps)

5.1   Subregulation 4 (1):

Omit “tax” (twice occurring), substitute “charge”.

5.2   Subregulation 4 (2):

Omit “tax stamps”, substitute “charge stamps”.

5.3   Subregulation 4 (3):

Omit “Tax stamps”, substitute “Charge stamps”.

5.4   Paragraph 4 (3) (b):

Omit “tax stamps”, substitute “charge stamps”.

6.Regulation 4B (Conditions on supply of charge stamps by the Commonwealth)

6.1 Subregulation 4B (1):

Omit “tax stamp”, substitute “charge stamp”.

6.2   Subregulation 4B (2):

Omit “tax” (wherever occurring), substitute “charge”.

6.3   Subregulation 4B (2A):

Omit “tax stamp”, substitute “charge stamp”.

6.4   Subregulation 4B (2B):

Omit “tax stamps” (twice occurring), substitute “charge stamps”.

6.5   Subregulation 4B (2C):

Omit “tax stamps” (wherever occurring), substitute “charge stamps”.

6.6   Subregulation 4B (4):

Omit “tax stamps” (wherever occurring), substitute “charge stamps”.

7.   Regulation 4C (Approved agents to make charge stamps available for sale)

7.1   Subregulation 4C (1):

Omit “tax stamps”, substitute “charge stamps”.

8.   Regulation 5 (Payment of charge by charge stamp)

8.1   Subregulation 5 (1):

Omit “tax” (wherever occurring), substitute “charge”.

8.2   Subregulation 5 (2):

Omit “tax stamp” (wherever occurring), substitute “charge stamp”.

9.   Regulation 6 (Refunds of charge)

9.1   Subregulation 6 (1):

Omit “tax” (twice occurring), substitute “charge”.

9.2   Paragraph 6 (2) (b):

Omit “tax” (twice occurring), substitute “charge”.

10.   Regulation 6A (Refunds for spoilt or unused charge stamps)

10.1   Subregulation 6A (1):

Omit “tax” (twice occurring), substitute “charge”.

10.2   Subregulation 6A (3):

Omit “tax stamp”, substitute “charge stamp”.

10.3   Subregulation 6A (5):

Omit “tax stamp”, substitute “charge stamp”.

11.   Regulation 6B (Reimbursement for refunds)

11.1   Paragraph 6B (2) (a):

Omit “tax stamp”, substitute “charge stamp”.

11.2   Paragraph 6B (4) (b):

Omit “tax stamps”, substitute “charge stamps”.

12.   Regulation 6C (Charge stamps to be sold only for face value)

12.1   Omit “tax stamp”, substitute “charge stamp”.

13.   Regulation 6D (Additional charges not allowed)

13.1   Omit “tax stamp” (twice occurring), substitute “charge stamp”.

14.   Regulation 7 (Fraudulent use of a charge stamp)

14.1   Omit “tax stamp” (wherever occurring), substitute “charge stamp”.

15.   Regulation 8 (Making and issue of exemption stamps)

15.1   Subregulation 8 (1):

Omit “tax.”, substitute “charge.”.

16.   Regulation 11 (Exempt persons)

16.1   Paragraph 11 (1) (b):

Omit “or his spouse;”, substitute “and the Governor-General’s spouse;”.

16.2   Paragraph 11 (1) (c):

Omit “or his spouse;”, substitute “and the Governor’s spouse;”.

16.3   Paragraph 11 (1) (m):

Omit “tax”, substitute “charge, or tax under the Departure Tax Collection Act 1978,”.

17.   Regulation 12 (Recovery of incorrectly paid refunds)

17.1   Omit “tax”, substitute “charge”.

18. Application of the Departure Tax Collection Regulations

18.1 In spite of the amendments made by these Regulations, the Departure Tax Collection Regulations continue to apply in relation to refunds of tax.

18.2 The amendments made by these Regulations do not affect the conditions attaching under the Departure Tax Collection Regulations to the supply of a tax stamp.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 23 December 1994.

2. Statutory Rules 1978 No. 194 as amended by 1978 No. 273; 1979 No. 167; 1983 No. 245; 1985 No. 8; 1986 Nos. 170 and 171; 1987 Nos. 112 and 159; 1988 No. 157.