Departure Tax Collection Regulations (Amendment) (Cth)

Statutory Rules 1986 No. 1701

 

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 Regulations under the Departure Tax Collection Act 1978.

Dated 29 June 1986.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Peter Morris

Minister of State for Aviation

for and on behalf of the

Minister of State for Immigration

and Ethnic Affairs

 

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 the definitions of “exemption stamp” and “tax stamp” and substituting the following definitions:

“ ‘approved agent’ means a body in respect of which, or a person in respect of whom, an arrangement is in force under sub-regulation 4a (2);

‘exempt person’ means a person in respect of whose departure from Australia tax would be payable but for the operation of sub-section 5 (1) of the Act;

(S.R. 187/86) Cat. No.  13/24.6.1986

 

‘face value’, in relation to a tax stamp, means an amount equal to the amount of tax denoted by the stamp;

‘month’ means one of the 12 months of the year;

‘Secretary’ means Secretary of the Department of Aviation;”; and

(b) by omitting “1978” from the definition of “the Act” and substituting “1978

Making, issue and sale of tax stamps

3. Regulation 4 of the Principal Regulations is amended—

(a) by omitting from sub-regulation (1) “to be made and issued stamps” and substituting “tax stamps to be made and issued”; and

(b) by omitting from sub-regulation (2) “value” and substituting “face value”.

4. After regulation 4 of the Principal Regulations the following regulations are inserted:

Sale of tax stamps by the Commonwealth

“4a. (1) Without limiting the generality of regulation 4, the Minister shall cause tax stamps to be made available for supply, by way of sale by the Commonwealth, to international air operators and other bodies and persons.

“(2) For the purposes of sub-regulation (1) but without limiting its generality, the Minister may make an arrangement with an international air operator to make tax stamps available for supply, by way of sale by the Commonwealth, to a body or person nominated by the operator to be an approved agent in relation to the operator.

Conditions on sale of tax stamps by the Commonwealth

“4b. (1) The supply of a tax stamp by way of sale by the Commonwealth to an international air operator or approved agent shall be subject to the following conditions:

(a) payment for the purchase of the stamp shall be made to the Commonwealth not later than the day on which that payment is payable;

(b) where payment for the purchase of the stamp has not been made to the Commonwealth by the expiration of the day on which that payment is payable, the operator or agent, as the case may be, shall be liable to pay to the Commonwealth, in addition to the amount of the first-mentioned payment, an amount calculated on the amount of that first-mentioned payment remaining unpaid at the rate of 1.5% for each month or part of a month for which that amount remains unpaid, to be computed from the day on which that first-mentioned payment became payable.

“(2) For the purposes of sub-regulation (1), the day on which payment for the purchase of a tax stamp is payable is—

(a) where paragraph (b) does not apply—the last day of the month next following the month within which the stamp is supplied by the Commonwealth in accordance with the contract of sale; or

(b) where the day ascertained in accordance with paragraph (a) falls on a Saturday or Sunday or on a day which is a public holiday or bank holiday in the place in which the payment to the Commonwealth is proposed to be made—the last day preceding the day ascertained in accordance with paragraph (a) that is not a Saturday or Sunday or a day which is a public holiday or bank holiday in that place.

“(3) The supply of a tax stamp by way of sale by the Commonwealth to a body or person, other than an international air operator or approved agent, shall be subject to the condition that payment for the stamp shall be made to the Commonwealth not later than when the stamp is so supplied by the Commonwealth.”.

5. Regulation 6 of the Principal Regulations is repealed and the following regulations are substituted:

Refunds of tax

“6. (1) A person who is, by virtue of sub-section 9 (1) of the Act, entitled to a refund of tax may apply to the Commonwealth for a refund of the amount of that tax.

“(2) An application under sub-regulation (1) shall be—

(a) in writing;

(b) accompanied by the tax stamp that was cancelled by an authorized officer when the tax was paid; and

(c) given to an authorized officer.

“(3) An authorized officer who receives an application under sub-regulation (1) shall cause the amount of the refund to which the applicant is entitled to be paid to the applicant.

Refunds for spoilt or unused tax stamps

“6a. (1) Where a tax stamp that has not been cancelled—

(a) is defaced or spoilt; or

(b) for any other reason has not been produced to an authorized officer for the purpose of payment of tax,

a person may request the Commonwealth or an international air operator or approved agent to refund the amount paid by the person for the purchase of the stamp.

“(2) A request under sub-regulation (1) may be made orally or in writing.

“(3) A person who makes a request under sub-regulation (1) shall, when making the request, give the tax stamp in respect of which the refund is requested to the organisation to which the request is made.

“(4) A request under sub-regulation (1) for a refund from the Commonwealth shall be made to an authorized officer.

“(5) An authorized officer who receives a request under sub-regulation (1) and the tax stamp in respect of which the request is made shall cause a refund of the face value of the stamp to be paid by the Commonwealth to the person who made the request.

“(6) Where a request under sub-regulation (1) is made to an international air operator or approved agent, the operator or agent, as the case be, may give the person who made the request a refund of the face value of the stamp in respect of which the request is made.

Reimbursement for refunds

“6b. (1) Where an international air operator or approved agent gives a refund under sub-regulation 6a (6), the operator or agent, as the case may be, may apply to the Commonwealth for reimbursement of the amount of the refund.

“(2) An application under sub-regulation (1) shall—

(a) be in writing accompanied by the tax stamp in respect of which the refund was given;

(b) specify the reason for the refund; and

(c) be given to an authorized officer.

“(3) An authorized officer who receives an application under sub-regulation (1) shall cause the Commonwealth to reimburse the applicant the face value of the stamp in respect of which the application is made.

“(4) Reimbursement under sub-regulation (3) shall be made—

(a) where the applicant notifies an authorized officer in writing that the amount of the reimbursement is to be paid to the applicant— by paying that amount to the applicant; or

(b) in any other case—by applying the amount of the reimbursement in discharge of the liability of the applicant to the Commonwealth for other tax stamps purchased or to be purchased by the applicant.

Tax stamps to be sold only for face value

“6c. An international air operator or other body or person shall not sell, or offer for sale, a tax stamp for an amount other than the face value of the stamp.

Penalty: $500.

Additional charges not allowed

“6d. An international air operator or other body which, or a person who, sells a tax stamp or offers a tax stamp for sale shall not, in relation to

the sale, impose a fee or charge that is additional to the sale price of the stamp.

Penalty: $500.”.

Making and issue of exemption stamps

6. Regulation 8 of the Principal Regulations is amended by omitting sub-regulation (2) and substituting the following sub-regulation:

“(2) The Minister shall arrange for exemption stamps to be made available for issue to or in respect of exempt persons.”.

7. After regulation 8 of the Principal Regulations the following regulations are inserted:

Commonwealth to supply exemption stamps to international air operators and approved agents

“8A. (1) The Secretary shall, upon being so requested in writing by an international air operator or approved agent, arrange for exemption stamps to be supplied by the Commonwealth to the operator or agent, as the case may be.

“(2) In arranging for the supply of exemption stamps requested under sub-regulation (1), the Secretary shall have regard to—

(a) the number of stamps requested;

(b) the period in respect of which the request is made;

(c) the number of passengers carried, or likely to be carried, on international flights operated, or to be operated, in that period by—

(i) the international air operator which made the request; or

(ii) where the request was made by an approved agent—the international air operator in relation to which that agent is an approved agent; and

(d) any other matter that is relevant.

Supply of exemption stamps by international air operators and approved agents

“8b. (1) An international air operator which supplies an exemption stamp to—

(a) a body other than an approved agent in relation to the operator; or

(b) a person other than an exempt person,

is guilty of an offence punishable, on conviction, by a fine not exceeding $500.

“(2) An approved agent which supplies an exemption stamp to—

(a) a body other than an international air operator in relation to which the agent is an approved agent; or

(b) a person other than an exempt person,

is guilty of an offence punishable, on conviction, by a fine not exceeding $500.

Monthly record of exemption stamps supplied by international air operators and approved agents

“8c. (1) Where, in a month, an international air operator or approved agent in relation to the operator supplies exemption stamps to persons in respect of the departure of those persons from Australia, the operator shall give the Secretary a record in writing in relation to the stamps so supplied.

“(2) A record referred to in sub-regulation (1) in relation to exemption stamps supplied in a month shall—

(a) specify—

(i) the number of those stamps;

(ii) by reference to the appropriate class of exempt persons, the ground on which each stamp was supplied;

(iii) the name of each person who had attained the age of 12 years to whom a stamp was supplied; and

(iv) the flight number or other identification of each international flight on which a person to whom a stamp was supplied, departed, or intended to depart, from Australia; and

(b) subject to sub-regulation (3), be given to the Secretary not later than the last day of the next following month.

“(3) Where the day ascertained in accordance with paragraph (2) (b) falls on a Saturday or Sunday or on a day which is a public holiday or bank holiday in the place in which the record is proposed to be given to the Secretary, the record shall be given to the Secretary not later than the last day preceding the day ascertained in accordance with that paragraph that is not a Saturday or Sunday or a day which is a public holiday or bank holiday in that place.

Secretary may require record of exemption stamps supplied

“8d. (1) Where, on a day, an international air operator or approved agent in relation to the operator supplies exemption stamps to persons in respect of the departure of those persons from Australia, the Secretary may, by notice in writing, require the operator to give the Secretary, not later than a day specified in the notice, a record in writing in relation to the stamps so supplied.

“(2) The day specified in a notice under sub-regulation (1) shall be a day that is not earlier than 7 days after the day on which the notice is given to an international air operator.

“(3) A record referred to in sub-regulation (1) in relation to exemption stamps supplied on a day shall specify, in relation to those stamps, the particulars specified in paragraph 8c (2) (a).

Offences in relation to records

“8e. An international air operator shall not—

(a) without reasonable excuse, fail to comply with a requirement to which it is subject by virtue of sub-regulation 8c (1);

(b) without reasonable excuse, fail to comply with a requirement in a notice given to it under sub-regulation 8d (1); or

(c) in a record required by sub-regulation 8c (1), or by a notice under sub-regulation 8d (1), make a statement that is false or misleading in a material particular.

Penalty: $500.”.

Production of exemption stamp

8. Regulation 9 of the Principal Regulations is amended by omitting sub-regulation (1) and substituting the following sub-regulation:

“(1) An exempt person who departs from Australia may produce an exemption stamp to an authorized officer in respect of that departure or cause an exemption stamp to be so produced on that person’s behalf.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 30 June 1986.

2. Statutory Rules 1978 No. 194 as amended by 1978 No. 273; 1979 No. 167; 1983 No. 245 and 1985 No. 8.

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