Departure Tax Amendment Act 1994

Overview

The Departure Tax Amendment Act 1994 was enacted by the Parliament of Australia and received assent on 8 December 1994. The Act amends the Departure Tax Act 1978 to address the need to update the terminology and financial structure of the charge associated with passenger movement. The key objectives of the Act are to change the name of the departure tax to the passenger movement charge and to increase the rate of the charge from $25 to $27. The changes made by the Act apply to departures from Australia occurring on or after 1 January 1995. The amendments are designed to reflect the updated terminology and financial requirements of the charge, ensuring alignment with contemporary practices and fiscal policies.

Scope and Application

The Departure Tax Amendment Act 1994 is a Commonwealth Act that amends the Departure Tax Act 1978, with the primary objective of changing the name of the departure tax to the passenger movement charge and increasing its rate. This Act applies to all persons who are required to pay the passenger movement charge upon departure from Australia, effective from 1 January 1995. The amendment extends to all departures from Australian territory, regardless of the point of origin within Australia. The Act does not specify exclusions, exemptions, or thresholds, and its application is not further extended or restricted through subordinate instruments. The change in nomenclature and the increase in the charge rate from $25 to $27 are intended to reflect current terminology and financial considerations, ensuring that the legislative framework remains relevant and effective.

Key Provisions

The Departure Tax Amendment Act 1994 primarily serves to update the Departure Tax Act 1978 by amending the nomenclature and rate of the charge levied on passengers departing Australia. The key sections include the short title and commencement provisions, which are outlined in sections 1 and 2 respectively. Section 1 provides that the Act may be cited as the Departure Tax Amendment Act 1994, while Section 2 stipulates that the Act commences on the commencement of the Departure Tax Collection Amendment Act 1994. The Act mandates several changes to the Principal Act, including the renaming of the departure tax to the passenger movement charge. This is achieved through amendments to the long title in Section 4, the short title in Section 5, the collection act in Section 6, and the imposition of the charge in Section 7. Specifically, Section 4 amends the long title by substituting "tax" with "charge," Section 5 replaces "Departure Tax" with "Passenger Movement Charge" in the short title, Section 6 modifies references to "Departure Tax" to "Passenger Movement Charge" in the collection act, and Section 7 changes the term "Tax" to "Charge, called 'passenger movement charge'" in the imposition section. Additionally, Section 8 updates the rate of the charge from $25 to $27. The Act imposes specific obligations on the parties it governs, requiring that the amendments apply to all departures from Australia occurring on or after 1 January 1995. This is specified in Section 9, which states that the amendments apply to departures on or after this date. Such amendments ensure that all relevant parties are aware of and comply with the new charge structure and terminology. Breaches of the provisions outlined in the Departure Tax Amendment Act 1994 may result in civil or criminal consequences, although the specific penalties are not detailed in the provided text. Generally, failure to comply with amendments to tax or charge legislation can lead to fines or other penalties as stipulated by relevant authorities. However, the precise nature of these consequences would need to be verified through further legal research or consultation with the relevant administrative bodies.