Departure Tax Collection Regulations (Amendment) (Cth)

Statutory Rules 1987 No. 1121

 

Departure Tax Collection Regulations2

(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Departure Tax Collection Act 1978.

Dated 5 June 1987.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Peter Morris

Minister of State for Aviation

 

Conditions on sale of tax stamps by the Commonwealth

Regulation 4b of the Departure Tax Collection Regulations is amended:

(a) by omitting from paragraph (2) (a) “where paragraph (b) does not apply” and substituting “where the stamp has been purchased from the Commonwealth by an international air operator or an approved agent other than the Australian Postal Commission (in this regulation referred to as ‘Australia Post’)”;

(b) by omitting from paragraph (2) (a) “or”;

(c) by inserting after paragraph (2) (a) the following paragraph:

“(ab) where the stamp has been purchased from the Commonwealth by Australia Post:

(i) if the stamp is sold by Australia Post in a month other than the month of June—the fourteenth day of the month next following the month in which the stamp was so sold;

(ii) if the stamp is a stamp counted as being in the predetermined quota of tax stamps for the month of June in the current year—the last day of that month; or

(S.R. 94/87)—Cat. No.  15/1.5.1987

 

(iii) if the number of tax stamps sold by Australia Post in the month of June in the current year exceeds the predetermined quota of tax stamps for that month and the stamp is a tax stamp sold in that month in excess of that quota—the day on which payment is made to the Commonwealth by Australia Post in respect of tax stamps sold by Australia Post in the month of July in that year; or”;

(d) by inserting in paragraph (2) (b) “or (ab)” after “paragraph (a)” (wherever occurring);

(e) by inserting after subregulation (2) the following subregulations:

“(2a) The supply of a tax stamp by way of sale by the Commonwealth to Australia Post shall, in addition to being subject to the conditions set out in subregulation (1), be subject to the conditions set out in subregulations (2b) and (2c).

“(2b) For the purposes of this regulation, the Secretary or a person authorised by the Secretary for this purpose and Australia Post shall, before the month of June in each year after 1987, enter into an agreement specifying a number of tax stamps as being the number of tax stamps likely to be sold by Australia Post during the month of June in that year.

“(2c) If the number of tax stamps sold by Australia Post during the month of June in any year is less than the predetermined quota of tax stamps for that month, Australia Post shall set off, against the amount payable by Australia Post to the Commonwealth in respect of the tax stamps sold by Australia Post during the month of July in that year, the amount by which the amount paid by Australia Post to the Commonwealth for the tax stamps counted as being in the quota exceeds the amount that the Commonwealth was entitled to receive in respect of the first-mentioned tax stamps.”; and

(f) by adding at the end the following subregulation:

“(4) For the purposes of this regulation:

(a) the predetermined quota of tax stamps for the month of June in the year 1987 is 200,000; and

(b) the predetermined quota of tax stamps for the month of June in any subsequent year is the number of stamps specified in an agreement referred to in subregulation (2b) as being the number of tax stamps likely to be sold by Australia Post during the month of June in that year.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 15 June 1987.

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.

 

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