Departure Tax Collection Regulations (Amendment) (Cth)

Statutory Rules 1986 No. 1711

 

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 27 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 inserting after the definition of “approved handling agent” the following definition:

“‘departure area’, in relation to an international airport, means the area, within the terminal at the airport, set aside for the reception of persons who—

(a) intend to depart from Australia as passengers on an international flight from that airport; and

(b) have not complied with a requirement under the Migration Regulations to furnish a passenger card in respect of that departure to an officer;”; and

(S.R. 189/86)—Cat. No.  13/20.6.1986

 

(b) by adding at the end the following sub-regulations:

“(2) For the purposes of these Regulations, an international flight shall be taken to depart when the aircraft making the flight first moves under its own power for the purpose of taking-off on that flight.

“(3) For the purposes of these Regulations, the relevant period in relation to an international flight is the period immediately before the departure of that flight, being—

(a) where the flight is from the international airport at Adelaide, Brisbane, Cairns, Darwin, Melbourne, Perth or Sydney—a period of 90 minutes;

(b) where the flight is from the international airport at Townsville—a period of 75 minutes;

(c) where the flight is from the international airport at Hobart— a period of 60 minutes; and

(d) where the flight is from any other international airport—a period of 30 minutes.”.

3. After regulation 4b of the Principal Regulations the following regulation is inserted:

Tax stamps available at airports from international air operators

“4c. For the purposes of sub-section 11a (1) of the Act, tax stamps for sale to passengers on an international flight from an international airport shall be available to those passengers within the departure area of that airport for not less than the relevant period in relation to that flight.”.

4. After regulation 8a of the Principal Regulations the following regulation is inserted:

Exemption stamps available at airports from international air operators

“8aa. For the purposes of sub-section 11b (1) of the Act, exemption stamps for supply to exempt passengers on an international flight from an international airport shall be available to those passengers within the departure area of that airport for not less than the relevant period in relation to that flight.”.

NOTES

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

2. Statutory Rules 1978 No. 194 as amended to date. For previous amendments see Note 2 to Statutory Rules 186 No. and see also Statutory Rules 1986 No .

 

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