MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992
- Updated as at 3 December 1993 (HISTACT CHAP 1195 #DATE 03:12:1993)
*1* The Migration (Delayed Visa Applications) Tax Act 1992 as shown in this reprint comprises Act No. 178, 1992 amended as indicated in the Tables below. Table of Acts Act Date Date of Application Number and of assent commencement saving or year transitional provisions Migration (Delayed Visa Applications) Tax Act 1992 178, 1992 16 Dec 1992 1 Sept 1994 as amended by Migration Laws Amendment Act 1993 59, 1993 28 Oct 1993 Part 4 S. 37 (ss. 36-38): Royal Assent (a) (a) The Migration (Delayed Visa Applications) Tax Act 1992 was amended by Part 4 (sections 36-38) only of the Migration Laws Amendment Act 1993, subsection 2 (1) of which provides as follows: "(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent." MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Section
1. Short title
2. Commencement
3. Interpretation
4. Imposition of visa tax
5. Exemptions
6. Amount of visa tax
7. Who pays visa tax
MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - LONG TITLE
SECT
An Act to impose a tax on certain delayed applications
for visas
MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - SECT 1
Short title
SECT
1. This Act may be cited as the Migration (Delayed Visa Applications) Tax
Act 1992.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - SECT 2
Commencement
SECT
2. This Act commences on 1 September 1994.
MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - SECT 3
Interpretation
SECT
3. (1) In this Act, unless the contrary intention appears, expressions have
the same meanings as in the Migration Act 1958.
(2) In this Act, "entry permit", "entry visa", "illegal entrant",
"prohibited immigrant" and "prohibited non-citizen" have the meanings they had
in the Migration Act 1958 as in force at any time before the commencement of
this Act.
(3) In this Act:
"unlawful presence period", in relation to a non-citizen who applies for a
visa, means a period before the application when he or she was an unlawful
non-citizen, illegal entrant, prohibited immigrant or prohibited non-citizen,
not being:
(a) any period before the non-citizen was granted another visa on the
application for which visa tax was paid; or
(b) any period before the non-citizen was granted another visa on the
application for which visa tax was not imposed other than a bridging visa; or
(c) any period between the non-citizen making an unsuccessful application
for a visa and the final determination of the unsuccessful application; or
(d) any period before the grant to the non-citizen of an entry visa or entry
permit; or
(e) any period between the non-citizen making an unsuccessful application
for an entry visa or entry permit and the final determination of the
unsuccessful application;
"visa tax" means the tax imposed by this Act.
MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - SECT 4
Imposition of visa tax
SECT
4. Tax is imposed on an application for a visa by a non-citizen with:
(a) a continuous unlawful presence period of at least 12 months; or
(b) unlawful presence periods adding up to at least 12 months.
MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - SECT 5
Exemptions
SECT
5. (1) Visa tax is not imposed on an application for a protection visa or a
bridging visa.
(2) Visa tax is not imposed on an application for a visa to be granted when
the applicant is outside Australia.
(3) Visa tax is not imposed on an application that is not approved.
(4) Visa tax is not imposed on an application for a visa if:
(a) the applicant leaves Australia without the visa being granted; and
(b) the leaving is recorded in movement records; and
(c) the visa is not granted after the leaving.
(5) Visa tax is not imposed on an application if the Minister determines, in
writing, that its payment would cause the applicant extreme hardship.
MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - SECT 6
Amount of visa tax
SECT
6. (1) The amount of visa tax on an application is the amount calculated
using the formula:
unlawful years X visa year amount
where:
"unlawful years" means:
(a) if the number calculated by dividing by 12 the number of months in the
unlawful presence period, or sum of such periods, of the applicant is a whole
number - the number calculated; or
(b) if the number calculated is not a whole number - the next whole number
lower than the number calculated;
"visa year amount" means the year amount for the financial year in which the
application is made.
(2) The year amount is:
(a) for the financial year 1993-94 - $3,000; or
(b) for a later financial year ("later year") - the amount calculated by:
(i) taking the year amount for the financial year just
before the later year; and
(ii) multiplying that amount taken by the indexation factor
for the later year.
(3) The indexation factor for a later year is calculated using the formula:
Sum of the index numbers for the CPI quarters for the 12 months ending on 31
March before the later year
Sum of the index numbers for the CPI quarters for the 12 months ending on
the previous 31 March.
(4) The indexation factor is to be calculated to 3 decimal places, but
increased by.001 if the 4th decimal place would have been more than 4.
(5) Calculations under subsection (3):
(a) are to be made using only the index numbers published in terms of the
most recently published reference base for the Consumer Price Index; and
(b) are to disregard indexation numbers that are published in substitution
for previously published index numbers (except where the substituted numbers
are published to take account of changes in the reference base).
(6) In subsections (3) and (5):
"CPI quarter" means a period of 3 months ending on 31 March, 30 June, 30
September or 31 December;
"index number" means the All Groups Consumer Price Index number (being the
weighted average of the 8 capital cities) published by the Australian
Statistician.
MIGRATION (DELAYED VISA APPLICATIONS) TAX ACT 1992 - SECT 7
Who pays visa tax
SECT
7. Visa tax on an application for a visa is payable by the applicant for the
visa.
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