Departure Tax Amendment Act 1993

Overview

The Departure Tax Amendment Act 1993 (No. 96 of 1993) was enacted by the Parliament of Australia to address the need for updating the rate of the departure tax previously established under the Departure Tax Act 1978. This amendment was necessary to reflect changes in economic conditions and to ensure the revenue collected remained relevant as a measure of taxation for persons leaving the country. The Act specifically increases the rate of the departure tax from $20 to $25, with these amendments applying to the departure of a person from Australia on or after 1 January 1994. The policy objective of the Act is to adjust the departure tax rate to maintain its effectiveness as a fiscal tool within the broader tax system.

Scope and Application

The Departure Tax Amendment Act 1993 is a piece of Australian legislation that modifies the Departure Tax Act 1978. This amendment primarily affects the rate of departure tax imposed on individuals leaving Australia. Specifically, the Act increases the departure tax from $20 to $25 for any person departing from Australia on or after 1 January 1994. The amendment applies to all individuals, regardless of nationality, who leave the country from the specified date forward. The scope of this Act is confined to the alteration of the tax rate and does not extend to other aspects of the Principal Act unless specified otherwise. The Act applies nationally across Australia, and there are no stated exclusions, exemptions, or thresholds in the provided text. The application of this amendment is straightforward, with no indication of subordinate instruments extending or restricting its application beyond the modifications outlined in the Act itself.

Key Provisions

The Departure Tax Amendment Act 1993 (Act) amends the Departure Tax Act 1978 (Principal Act) by increasing the rate of tax imposed on the departure of a person from Australia. Specifically, Section 3 of the Act amends Section 6 of the Principal Act, changing the tax rate from $20 to $25. This amendment applies to the departure of a person from Australia on or after 1 January 1994, as outlined in Section 4 of the Act. The Act commences on 1 January 1994, as stated in Section 2. Under the Departure Tax Amendment Act 1993, the primary obligation imposed on persons departing from Australia is the payment of the departure tax. The amended tax rate of $25 must be paid by any person leaving Australia on or after 1 January 1994. This tax is applicable regardless of the mode of transport, whether by air, sea, or land. The Act ensures that the Principal Act is updated to reflect the new rate, maintaining the regulatory framework for departure tax. The Departure Tax Amendment Act 1993 does not explicitly state any offences, penalties, or consequences for non-compliance with the increased tax rate. However, by amending the Principal Act, it implies that failure to pay the departure tax could result in enforcement actions under the existing provisions of the Principal Act. The Principal Act, as originally enacted, would likely outline the penalties for non-compliance, which could include fines or other civil or criminal penalties. The precise nature and maximum penalties for non-compliance would need to be referred to under the Principal Act for detailed information.