Departure Tax Collection Regulations (Amendment) (Cth)

Statutory Rules 1988 No. 1571

 

Departure Tax Collection Regulations2

(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and pursuant to section 4 of the Acts Interpretation Act 1901,hereby make the following Regulations under the Departure Tax Collection Act 1978.

Dated 30 June 1988.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

R. Kelly

Minister of State for Defense Science and Personnel

for and on behalf of the

Minister of State for

Transport and Communications

 

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Departure Tax Collection Regulations.

Interpretation

2. Regulation 3 of the Principal Regulations is amended:

(a) by omitting from the definition of “Secretary” in subregulation (1) “Department of Aviation” and substituting “Department of Transport and Communications”;

(b) by omitting from subregulation (1) the definition of “approved agent” and substituting the following definition:

“ ‘approved agent’ means a body or person appointed under regulation 3a to be an approved agent;”;

(c) by inserting in subregulation (1) the following definitions:

(S.R. 171/88)—Cat. No. 16/15.6.1988

“ ‘international airport’ means an aerodrome that is designated as an international airport under section 9 of the Air Navigation Act 1920;

‘international flight’ means a flight that passes through the air space over the territory of more than one country;”.

3. After regulation 3 of the Principal Regulations the following regulation is inserted:

Approved agents

“3a. (1) The Minister may, in writing, appoint a body or person to be an approved agent.

“(2) The Minister may enter into an arrangement with a body or person appointed to be an approved agent in relation to the terms on which the body or person is to act as an approved agent.”.

Making, issue, supply and sale of tax stamps

4. Regulation 4 of the Principal Regulations is amended by omitting subregulation (2) and substituting the following subregulations:

“(2) The Minister shall cause tax stamps to be made available for supply, by way of sale by the Commonwealth, to approved agents.

“(3) Tax stamps may be sold for face value:

(a) by the Commonwealth to an approved agent; and

(b) in the case of tax stamps supplied by way of sale by the Commonwealth to an approved agent—by the approved agent.”.

Repeal of regulation 4a

5. Regulation 4a of the Principal Regulations is repealed.

Conditions on supply of tax stamps by the Commonwealth

6. Regulation 4b of the Principal Regulations is amended:

(a) by omitting from subregulation (1) “international air operator or”;

(b) by omitting from paragraph (1) (b) “operator or agent, as the case may be,” and substituting “agent”;

(c) by omitting from paragraph (2) (a) “an international air operator or”;

(d) by omitting subregulation (3).

7. Regulation 4c of the Principal Regulations is repealed and the following regulation substituted:

Approved agents to make tax stamps available for sale

“4c. (1) An approved agent shall make tax stamps available for sale to passengers on an international flight from an international airport, within the departure area of the international airport from which the international flight departs, for not less than the relevant period in relation to that flight.

“(2) An approved agent that fails, without reasonable excuse, to comply with subregulation (1) is guilty of an offence punishable, on conviction, by a fine not exceeding $500.”.

Refunds for spoilt or unused tax stamps

8. Regulation 6a of the Principal Regulations is amended:

(a) by omitting from subregulation (1) “international air operator or”;

(b) by omitting from subregulation (6) “international air operator or approved agent, the operator or agent, as the case be,” and substituting “approved agent, the agent”.

Reimbursement for refunds

9. Regulation 6b of the Principal Regulations is amended:

(a) by omitting from subregulation (1) “international air operator or”;

(b) by omitting from subregulation (1) “operator or agent, as the case may be,” and substituting “agent”.

Tax stamps to be sold only for face value

10. Regulation 6c of the Principal Regulations is amended by omitting “international air operator or other body or person” and substituting “approved agent”.

Additional charges not allowed

11. Regulation 6d of the Principal Regulations is amended:

(a) by omitting “international air operator or other body which, or a person who,” and substituting “approved agent that”;

(b) by omitting “sale price” and substituting “face value”.

Commonwealth to supply exemption stamps to approved agents

12. Regulation 8a of the Principal Regulations is amended:

(a) by omitting from subregulation (1) “international air operator or”;

(b) by omitting from subregulation (1) “operator or agent, as the case may be” and substituting “agent”;

(c) by adding at the end of paragraph (2) (b) “and”;

(d) by omitting paragraph (2) (c).

13. Regulation 8aa of the Principal Regulations is repealed and the following regulation substituted:

Approved agents to make exemption stamps available

“8aa. (1) An approved agent shall make exemption stamps available for supply to exempt persons who are passengers on an international flight from an international airport, within the departure area of the international airport from which the international flight departs, for not less than the relevant period in relation to that flight.

“(2) An approved agent that fails, without reasonable excuse, to comply with subregulation (1) is guilty of an offence punishable, on conviction, by a fine not exceeding $500.”.

14. Regulation 8b of the Principal Regulations is repealed and the following regulation substituted:

Supply of exemption stamps by approved agents

“8b. An approved agent that supplies an exemption stamp to a person other than an exempt person is guilty of an offence punishable, on conviction, by a fine not exceeding $500.”.

Monthly records of exemption stamps supplied by approved agents

15. Regulation 8c of the Principal Regulations is amended by omitting subregulation (1) and substituting the following subregulation:

“(1) Where, in a month, an approved agent supplies exemption stamps to persons in respect of the departure of those persons from Australia, the agent shall give the Secretary a record in writing in relation to the stamps so supplied.”.

Secretary may require record of exemption stamps supplied

16. Regulation 8d of the Principal Regulations is amended:

(a) by omitting subregulation (1) and substituting the following subregulation:

“(1) Where, on a day, an approved agent supplies exemption stamps to persons in respect of the departure of those persons from Australia, the Secretary may, by notice in writing, require the agent to give the Secretary, not later than a day specified in the notice, a record in writing in relation to the stamps so supplied.”;

(b) by omitting from subregulation (2) “international air operator” and substituting “approved agent”.

Offences in relation to records

17. Regulation 8e of the Principal Regulations is amended by omitting “international air operator” and substituting “approved agent”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 30 June 1988.

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.

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