Passenger Movement Charge Collection (Recovery and Refund of Charges) Regulation 2013 (Cth)

Passenger Movement Charge Collection (Recovery and Refund of Charges) Regulation 2013

Select Legislative Instrument No. 213, 2013

I, Quentin Bryce AC CVO, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Passenger Movement Charge Collection Act 1978.

Dated 05 August 2013

Quentin Bryce

Governor‑General

By Her Excellency’s Command

Jason Dean Clare

Minister for Home Affairs

Contents

1Name of regulation

This regulation is the Passenger Movement Charge Collection (Recovery and Refund of Charges) Regulation 2013.

2Commencement

This regulation commences on the day after it is registered.

3Authority

This regulation is made under the Passenger Movement Charge Collection Act 1978.

4Schedule(s)

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

5Definitions

In this regulation:

Act means the Passenger Movement Charge Collection Act 1978.

6Refunds of charge

1. (1)

   A person entitled to a refund of charge in accordance with subsection 9(1) of the Act may apply to the Commonwealth for a refund of the charge.

2. (2)

   An application under subsection (1) must be:

   1. (a)

      in writing; and

   2. (b)

      accompanied by evidence sufficient to prove his or her entitlement to the refund sought in the application; and

   3. (c)

      given to an authorised officer.

7Recovery of incorrectly paid refunds

If a person obtains a refund of charge to which the person was not entitled, the amount refunded to the person is a debt due to the Commonwealth by the person and may be recovered by action in a court of competent jurisdiction.

Schedule 1—Repeal

Departure Tax Collection Regulations

1

The whole of the Regulations

Repeal the Regulations (Statutory Rules 1978 No. 194, Federal Register of Legislative Instruments No. F1996B02535) made on 19 October 1978 under the Departure Tax Collection Act 1978.