Departure Tax Amendment Act 1981

Overview

The Departure Tax Amendment Act 1981 is a legislative measure introduced to amend the Departure Tax Act 1978, addressing the need to adjust the tax rate imposed on individuals departing from Australia. Enacted by the Queen, in pursuance of the authority of the Senate and the House of Representatives of the Commonwealth of Australia, this Act was assented to on 30 September 1981 and came into effect on 1 October 1981. The primary objective of this amendment is to update the rate of the departure tax, thereby ensuring that the fiscal policy remains effective and relevant in the context of the economic environment at the time. The Act specifically increases the tax rate from $10 to $20, reflecting an adjustment to the financial burden placed on departing travellers in order to meet the policy goals established by the original Act.

Scope and Application

The Departure Tax Amendment Act 1981 amends the Departure Tax Act 1978, primarily by increasing the rate of tax levied on persons departing from Australia. The Act applies to individuals who leave Australia on or after the specified commencement date of 1 October 1981. The increased tax rate applies universally to all persons subject to the Principal Act, without distinction between residents, citizens, or visitors. The jurisdictional reach of the Act is national, applying across the Commonwealth of Australia. There are no stated exclusions, exemptions, or thresholds within the Act itself, and it does not specify any subordinate instruments that may extend or restrict its application. The Act's purpose is to modify the financial levy on departures, reflecting changes in policy or economic conditions since the original enactment of the Departure Tax Act 1978.

Key Provisions

The Departure Tax Amendment Act 1981 (section 3) amends the Departure Tax Act 1978 by increasing the rate of the departure tax from $10 to $20. This change is significant as it directly affects the amount levied on individuals leaving Australia, thereby increasing the financial burden on departing travellers. Section 4 of the Act clarifies that the amendment applies to departures from Australia on or after the Act's commencement date of 1 October 1981. Under the Departure Tax Amendment Act 1981, entities or individuals responsible for arranging travel for passengers departing from Australia are required to ensure that the new departure tax is collected. This obligation extends to airlines, travel agents, and other relevant entities. They must implement the updated rate in their billing and departure processes to comply with the Act's requirements. Breach of the Departure Tax Amendment Act 1981 may result in legal consequences. The Act does not explicitly detail penalties for non-compliance, but it is reasonable to infer that penalties could be significant given the statutory nature of the departure tax. Such breaches might be subject to civil or criminal penalties under related legislation, depending on the severity and intent of the non-compliance. The maximum penalties, if applicable, would likely align with those specified under the broader tax laws or administrative enforcement frameworks within Australia.