Departure Tax Collection Regulations (Amendment) (Cth)
REGULATIONS UNDER THE DEPARTURE TAX
COLLECTION ACT 1978
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
Dated this fifteenth day of August 1979.
ZELMAN COWEN
Governor-General
By His Excellency’s Command,
R. ELLICOTT
Minister of State for Home Affairs and Minister of State for the Capital
Territory for and on behalf of the
Minister of State for Immigration and Ethnic Affairs
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AMENDMENTS OF DEPARTURE TAX COLLECTION
REGULATIONS
1. Regulation 6 of the Departure Tax Collection Regulations is repealed and the following regulation substituted:
Refunds
“6. (1) Where–
(a) a tax stamp has been defaced or spoilt by a person in error; or
(b) a person is entitled, by virtue of sub-section 9 (1) of the Act, to a refund of tax paid by him (being tax that was paid by the production, by or on behalf of the person, to an authorized officer of a tax stamp),
the person may deliver the tax stamp to an authorized officer and may apply to him to be refunded the amount of tax denoted by the stamp.
“(2) Where a tax stamp is delivered, and an application made, to an authorized officer under sub-regulation (1), the authorized officer shall, if he is satisfied that the tax stamp has been defaced or spoilt in error, or that the applicant is entitled to a refund of tax to the value denoted by the stamp, as the case may be, destroy the tax stamp and cause an amount equal to the amount of tax denoted by the stamp to be refunded to the applicant.”.
2. Regulation 11 of the Departure Tax Collection Regulations is repealed and the following regulation substituted:
Exempt persons
“11. Each of the following persons is a person prescribed for the purposes of section 5 of the Act:
(a) a member of the British royal family;
(b) the Governor-General or his spouse;
(c) a Governor of a State or his spouse;
(d) a Head of State or Head of Government of a country other than Australia;
(e) a person concluding a visit to Australia, being a visit–
(i) undertaken at the invitation of the Government of the Commonwealth;
(ii) during which he was the guest of the Government of the Commonwealth; or
(iii) the expenses of which were borne by the Commonwealth;
(f) a member of the Defence Force of the Commonwealth travelling in the course of his duty as such a member;
(g) a member of the naval, military or air force of a country other than Australia concluding a visit to Australia, being a visit undertaken in the course of his duty as such a member, or a dependant of such a member concluding a visit to Australia, being a visit undertaken in the company of that member in the course of that member's duty as such a member;
(h) a person who–
(i) was a member of the crew of a vessel when that vessel arrived at a port or airport in Australia; and
(ii) is a passenger on that vessel, or on another vessel, in the course of his employment or otherwise at the expense of his employer;
(i) an officer of the Department of Transport authorized under regulation 253 of the Air Navigation Regulations who is a passenger on an aircraft for the purpose of exercising his powers under that regulation in relation to that aircraft, its operator or its crew;
(j) a person who, having migrated to Australia, is, at his own request and at the expense of the Commonwealth–
(i) being repatriated to the country from which he emigrated; or
(ii) further emigrating to another country;
(k) a person who–
(i) visited Australia as a passenger on a vessel that arrived in Australia by reason only of the illness of a person on board the vessel, stress of weather or other circumstances of emergency; and
(ii) is concluding that visit as soon as it is reasonably practicable for him to do so;
(l) a person who–
(i) was a passenger on a vessel (not being an aircraft) that arrived at a port in Australia in the course of a voyage that commenced at, or during which that vessel called at, a place outside Australia;
(ii) was on board that vessel when it left that place outside Australia in the course of that voyage; and
(iii) is a passenger on that vessel for the purpose of journeying in that vessel to a place outside Australia in the course of that voyage.".
3. The Departure Tax Collection Regulations are amended by adding at the end thereof the following regulation:
Recovery of incorrectly paid refunds
“12. Where a person obtains a refund of tax to which he was not entitled, an amount equal to the amount so refunded to him is a debt due to the Commonwealth by that person and may be recovered by action in a court of competent jurisdiction.'”.
1. Notified in the
Commonwealth of Australia Gazette on 21 August 1979.2. Statutory Rules 1978 No. 194 as amended by Statutory Rules 1978 No. 273.
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