Departure Tax Collection Regulations (Amendment) (Cth)

Statutory Rules 1983 No. 2451

 

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 28 October 1983.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Minister of State for

Immigration and Ethnic Affairs

 

Exempt persons

1. Regulation 11 of the Departure Tax Collection Regulations is amended—

(a) by omitting paragraph (1) and substituting the following paragraphs:

“(1) a person who, having arrived in Australia in the course of a voyage from a place outside Australia to a destination outside Australia, is departing from Australia—

(i) except where sub-paragraph (ii) applies—not later than on the day following the day on which he so arrived in Australia; or

(ii) where the person, being a person who intended to depart from Australia not later than the day following the day of his arrival, has been prevented from so doing by reason of circumstances beyond the control of the person —as soon as it is reasonably practicable for him to do so after those circumstances have ceased to exist;

S.R. 273/83 Cat. No. Recommended retail price 20c 10/17.10.1983

 

(m) a person who is undertaking a voyage that is a prescribed voyage in relation to him, being a person who was, on a previous departure by him from Australia in the course of that voyage, required to pay tax in respect of that previous departure.”; and

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

“(2) In sub-regulation (1), “prescribed voyage”, in relation to a person, means a voyage undertaken by the person from a place outside Australia to a final destination outside Australia, being a voyage in the course of which the person—

(a) has stopped over, or is scheduled to stop over, more than once at a place or places in Australia; and

(b) has not returned, or is not scheduled to return, more than once to the place where he commenced the voyage.”.

Commencement

2. Regulation 1 shall come into operation on 1 November 1983.

 

NOTES

1. Notified in theCommonwealth of Australia Gazette on 31 October 1983.

2. Statutory Rules 1978 No. 194 as amended by 1978 No. 273 and 1979 No. 167.

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