Air Passenger Ticket Levy (Collection) Regulations 2001

Air Passenger Ticket Levy (Collection) Regulations 2001

Statutory Rules 2001 No. 292 as amended

made under the

Air Passenger Ticket Levy (Collection) Act 2001

This compilation was prepared on 12 September 2002
taking into account amendments up to SR 2002 No. 220

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Contents

 1 Name of Regulations [see Note 1] 

 2 Commencement 

 3 Definitions 

 4 What constitutes an air passenger ticket 

 5 Exempt tickets 

 6 Information about responsible persons 

 7 Manner of payment of levy 

 8 Refunds of levy 

 9 Search warrant 

 10 Form of identity cards 

 11 Records to be kept 

 12 Monthly return 

Schedule 1 Form of search warrant 

Schedule 2 Form of identity card 

Notes  

1 Name of Regulations [see Note 1]

  These Regulations are the Air Passenger Ticket Levy (Collection) Regulations 2001.

2 Commencement

  These Regulations commence on 1 October 2001.

3 Definitions

  In these Regulations:

Act means the Air Passenger Ticket Levy (Collection) Act 2001.

responsible person means an operator of flights who receives an amount on account of a purchaser’s liability for the levy on an air passenger ticket.

4 What constitutes an air passenger ticket

 (1) For subsection 6 (2) of the Act, only 1 air passenger ticket is taken to have been issued if:

 (a) a person purchases more than 1 air passenger ticket for travel by 1 person on different, but connecting, flights; and

 (b) the scheduled time between the flights is 24 hours or less.

 (2) For subsection 6 (3) of the Act, an air passenger ticket that is issued for more than 1 person is taken to be a separate air passenger ticket for each of the persons for whom it is issued.

5 Exempt tickets

 (1) For paragraph 9 (2) (b) of the Act, levy is not payable on an air passenger ticket for the following people:

 (a) a person who has privileges or immunities under:

 (i) the Consular Privileges and Immunities Act 1972; or

 (ii) the Diplomatic Privileges and Immunities Act 1967; or

 (iii) the International Organisations (Privileges and Immunities) Act 1963; or

 (iv) the Overseas Missions (Privileges and Immunities) Act 1995;

 (b) an employee of the operator of an Australian flight, travelling as a passenger as part of the employee’s duties;

 (c) a passenger on an aircraft that has 16 passenger seats or less;

 (d) an infant who does not occupy a seat;

 (e) an armed officer who travels on an aircraft while on duty as part of the program administered by the Attorney‑General’s Department known as the Commonwealth Air Security Officer Program.

 (2) For paragraph 9 (2) (b) of the Act, levy is not payable on an air passenger ticket if:

 (a) the ticket is an electronic ticket entitling a person to travel as a passenger on a relevant flight; and

 (b) the ticket was purchased by, or for, the person before the person travelled to Australia.

6 Information about responsible persons

 (1) A responsible person must, before 15 October 2001, give to the Department the following information about the responsible person:

 (a) business name and, if different, trading name;

 (b) ABN and ACN;

 (c) registered business address;

 (d) postal address;

 (e) the following details for a responsible company officer and an alternative company officer:

 (i) name;

 (ii) telephone number;

 (iii) fax number;

 (iv) e-mail address;

 (f) details of the responsible person’s financial institution account for refund of any overpayment.

Penalty:   1 penalty unit.

 (2) A person who operates a relevant flight for the first time after 1 October 2001 must give the information mentioned in subregulation (1) to the Department within 14 days after receiving the amount.

Penalty:   1 penalty unit.

 (3) A responsible person must tell the Department about any changes in the information given under this regulation within 14 days after the change occurs.

Penalty:   1 penalty unit.

 (4) The information mentioned in subregulations (1) and (3) must be sent to the Secretary:

 (a) by post to GPO Box 594 CANBERRA ACT 2601; or

 (b) by fax to 02 6274 6717.

7 Manner of payment of levy

 (1) An amount that is to be applied by a responsible person to discharge a purchaser’s liability for the levy must be paid:

 (a) by cheque payable to the Department; or

 (b) by direct credit:

 (i) to the Department’s Official Administered Receipts Account (BSB 092009, account number 11097-8); or

 (ii) if the Department gives the responsible person written details of another account, to that account.

 (2) For each payment made under subregulation (1), the responsible person must give to the Department the following information:

 (a) the name of the responsible person;

 (b) the amount being paid;

 (c) the responsible person’s reference details for the payment.

Penalty:   1 penalty unit.

 (3) The information mentioned in subregulation (2) must be sent to the Collector of Public Money:

 (a) by post to GPO Box 594 CANBERRA ACT 2601; or

 (b) by fax to 02 6274 7057; or

 (c) by e-mail to CPM@dotars.gov.au; or

 (d) if the Department gives the responsible person written details of another address — by the appropriate means to that address.

8 Refunds of levy

  If a purchaser of an air passenger ticket is entitled to a refund of a levy, a responsible person may, on behalf of the Commonwealth, pay the refund to the purchaser.

9 Search warrant

  For subsection 18 (4) of the Act, a warrant must be in the form set out in Schedule 1.

10 Form of identity cards

  For subsection 19 (3) of the Act, an identity card must be in the form set out in Schedule 2.

11 Records to be kept

 (1) A responsible person must keep, for 6 years after the end of each calendar year, records, for each month of that year, of the air passenger tickets issued by the responsible person or by another person for the responsible person.

Penalty:   10 penalty units.

 (2) Subregulation (1) does not apply to records of air passenger tickets issued after the final levy month.

 (3) An obligation mentioned in subregulation (1) may be discharged by someone else for the responsible person.

12 Monthly return

  If, during a month, a responsible person does not operate an Australian flight for which levy is payable on an air passenger ticket, the person must, no later than the 14th day of the next month, give the Secretary a statement in writing to that effect.

Penalty:   1 penalty unit.

Schedule 1 Form of search warrant

(regulation 9)

Air Passenger Ticket Levy (Collection) Act 2001

Commonwealth of Australia

Search warrant under subsection 18 (4)

TO [name and address of inspector], an inspector within the meaning of section 19 of the Air Passenger Ticket Levy (Collection) Act 2001 (the Act):

1. This warrant is issued on the basis that I am satisfied, by information on oath or affirmation:

 (a) that there is reasonable ground for believing that there are levy-related documents at [address] (the premises); and

 (b) that the issue of this warrant is reasonably required for the purposes of the Act.

2. This warrant authorises you, with such assistance as you think necessary, and, if necessary, by reasonable force, *at any time of the day or night/*during the following hours [state the hours]:

 (a) to enter the premises; and

 (b) to exercise your functions as an inspector under subsection 18 (1) of the Act.

THIS WARRANT CEASES TO HAVE EFFECT ON [state a date 7 days or less after the day of issue of the warrant].

Issued by me, [full name of Magistrate],

on [date]                              .

[signature of Magistrate]

Magistrate

*  Omit if inapplicable

Schedule 2 Form of identity card

(regulation 10)

Air Passenger Ticket Levy (Collection) Act 2001

Commonwealth of Australia

IDENTITY CARD for inspector

Notes to the Air Passenger Ticket Levy (Collection) Regulations 2001

Note 1

The Air Passenger Ticket Levy (Collection) Regulations 2001 (in force under the Air Passenger Ticket Levy (Collection) Act 2001) as shown in this compilation comprise Statutory Rules 2001 No. 292 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments