Departure Tax Collection Amendment Act 1994

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Departure Tax Collection Amendment Act 1994

No. 159 of 1994

 

An Act to amend the Departure Tax Collection Act 1978, and for related purposes

The Parliament of Australia enacts:

[Assented to 16 December 1994]

Short title etc.

1.(1) This Act may be cited as the Departure Tax Collection Amendment Act 1994.

(2) In this Act, "Principal Act" means the Departure Tax Collection Act19781.

Commencement

2. This Act commences on the day on which it receives the Royal Assent.


Objects

3. The objects of this Act, together with the Departure Tax Amendment Act 1994 are:

(a) to change the name of the departure tax to the passenger movement charge; and

(b) to increase the rate of the charge from $25 to $27.

Amendment of long title

4. The title of the Principal Act is amended by omitting "taxation" and substituting "charge".

Short title

5. Section 1 of the Principal Act is amended by omitting "Departure Tax" and substituting "Passenger Movement Charge".

Interpretation

6. Section 3 of the Principal Act is amended:

(a) by omitting "tax" from the definition of "exemption stamp" and substituting "charge";

(b) by omitting "tax" from the definition of "exempt passenger" and substituting "charge";

(c) by omitting "tax" from the definition of "refund" and substituting "charge";

(d) by omitting the definition of "tax";

(e) by omitting the definition of "tax stamp";

(f) by inserting the following definitions:

" 'charge' means the charge, called 'passenger movement charge', imposed by the Passenger Movement Charge Act 1978;

'charge stamp' means a charge stamp issued under this Act;".

Persons exempt from passenger movement charge

7. Section 5 of the Principal Act is amended by omitting from subsection (1) "Tax" and substituting "Charge".

Liability to pay passenger movement charge

8. Section 6 of the Principal Act is amended:

(a) by omitting from subsection (1) "Tax" and substituting "Charge";

(b) by omitting from subsections (2) and (3) "tax" and substituting "charge";

(c) by omitting from subsection (2) "$100" and substituting " 1 penalty unit".

Powers of authorised officers

9. Section 7 of the Principal Act is amended by omitting from paragraph (1)(b) and subsection (2) "tax" and substituting "charge".


Offences

10. Section 8 of the Principal Act is amended:

(a) by omitting from subsection (1) "$100" and substituting " 1 penalty unit";

(b) by omitting from subsections (2) and (3) "$500" and substituting "5 penalty units";

(c) by omitting from subsection (4) "$1000" and substituting "10 penalty units".

Refunds of passenger movement charge

11. Section 9 of the Principal Act is amended:

(a) by omitting from subsection (1) "tax" (wherever occurring) and substituting "charge";

(b) by omitting from subsection (2) "tax" and substituting "charge";

(c) by omitting from subsection (3) "$500" and substituting "5 penalty units".

Special arrangements for payment of passenger movement charge

12. Section 10 of the Principal Act is amended:

(a) by omitting from subsections (1) and (2) "tax" and substituting "charge";

(b) by adding at the end the following subsection:

"(4) In spite of anything in this section, the Minister must not make an arrangement under this section that is to apply in respect of the departure from Australia, before 1 July 1995, of any person on an international flight.".

Charge stamps and exemption stamps

13. Section 11 of the Principal Act is amended:

(a) by omitting from subsection (1) "tax" (wherever occurring) and substituting "charge";

(b) by omitting from subsection (2) "tax" and substituting "charge".

Recovery of passenger movement charge

14. Section 12 of the Principal Act is amended:

(a) by omitting "Tax" and substituting "Charge";

(b) by omitting "tax" and substituting "charge".

Averment

15. Section 13 of the Principal Act is amended by omitting from subsection (1) "tax" and substituting "charge".

Regulations

16. Section 15 of the Principal Act is amended by omitting "$500" and substituting "5 penalty units".


Consequential amendment of the Fringe Benefits Tax Assessment Act 1986

17. The Fringe Benefits Tax Assessment Act 1986 is amended as set out in the Schedule.

Application of amendments

18.(1) Subject to this section, the amendments made by this Act apply to departures from Australia that occur on or after 1 January 1995.

(2) Despite the amendments made by this Act, the Principal Act continues to apply in relation to refunds of tax where the tax was paid under the Principal Act.

Transitional—section 10 arrangements

19. If, apart from the amendments made by this Act, an arrangement under section 10 of the Principal Act made before 1 January 1995 would have applied in respect of tax in relation to persons departing Australia on or after that day, the arrangement applies instead in respect of charge in relation to persons so departing.

Transitional—tax stamps

20. If any tax stamp has been issued, or supplied to an approved agent, before 1 January 1995 and has not been produced for the purpose of payment of tax in relation to a departure from Australia occurring before that date, then, on and after that date the regulations apply to the tax stamp as if it were a charge stamp.

__________


 SCHEDULE Section 17

AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

Paragraph 142A(1)(a):

After "departure tax, " insert "passenger movement charge, ".

Subparagraph 143(3)(c)(iv):

After "departure tax" insert ", passenger movement charge, ".

Sub-subparagraph 143C(1)(p)(i)(D):

After "departure tax" insert ", passenger movement charge".

__________________________________________________________________________________

NOTE

Departure Tax Collection Act 1978

1. No. 119, 1978, as amended. For previous amendments, see No. 132, 1981; No. 38, 1986; No. 48, 1988; No. 59, 1989; No. 104, 1992; and No. 60, 1994.

[Minister's second reading speech made in—

House of Representatives on 21 September 1994

Senate on 22 September 1994]

Overview

The Departure Tax Collection Amendment Act 1994 (No. 159 of 1994) was enacted by the Parliament of Australia to amend the Departure Tax Collection Act 1978. This Act was introduced to address the need to update the terminology and rate of the charge imposed on passengers departing Australia. Specifically, it aimed to change the name of the departure tax to the passenger movement charge and to increase the rate of this charge from $25 to $27. The policy objective of this amendment was to modernise the legislative framework concerning the charge imposed on departing passengers, aligning it with contemporary terminology and adjusting the financial implications of the charge. The Departure Tax Collection Amendment Act 1994 commenced on the day it received Royal Assent, which was 16 December 1994. The Act includes provisions to amend the long title of the Principal Act, update definitions, and modify various sections to reflect the change in terminology from "tax" to "charge." Additionally, it makes consequential amendments to the Fringe Benefits Tax Assessment Act 1986 to ensure consistency across related legislation. The amendments apply to departures from Australia occurring on or after 1 January 1995, with specific transitional arrangements to manage the changeover from the old tax terminology to the new charge terminology.

Scope and Application

The Departure Tax Collection Amendment Act 1994 amends the Departure Tax Collection Act 1978, and is a Commonwealth Act that applies to all persons and entities involved in the departure of individuals from Australia on international flights. The Act changes the terminology from "departure tax" to "passenger movement charge" and increases the charge rate from $25 to $27. The amendments apply to departures from Australia on or after 1 January 1995, while refunds of the old tax under the Principal Act continue to be governed by its provisions. The Act also includes consequential amendments to the Fringe Benefits Tax Assessment Act 1986 to reflect the change in terminology. Transitional provisions ensure that arrangements made under the Principal Act before 1 January 1995 continue to apply to the new charge, and tax stamps issued before that date are treated as charge stamps. The Act does not explicitly state any exclusions, exemptions, or thresholds, and its application may be extended or restricted through subordinate instruments.

Key Provisions

The Departure Tax Collection Amendment Act 1994 (C2004A04832) makes several amendments to the Departure Tax Collection Act 1978. The main changes include renaming the departure tax to the passenger movement charge and increasing the charge rate from $25 to $27. These amendments are reflected throughout the Act, with references to "tax" being replaced with "charge" and the rate of the charge being updated accordingly (sections 3, 5, 6, 7, 8, 9, 10, 11, 12, 13, and 15). The Act imposes various obligations on the parties it governs, including the requirement for individuals to pay the passenger movement charge upon departure from Australia. The Act also specifies that the charge must be paid in penalty units, with the amount of penalty units being updated to reflect the new charge rate (section 8). Furthermore, the Act outlines the powers of authorised officers in relation to the collection and enforcement of the passenger movement charge (section 7). In terms of penalties and consequences, the Act stipulates that failure to pay the passenger movement charge constitutes an offence, with penalties varying depending on the severity of the breach. For instance, a person who fails to pay the charge may be liable to a penalty of 1 penalty unit, while a person who provides false information to avoid paying the charge may be liable to a penalty of 10 penalty units (section 8). The Act also specifies that the Minister must not make any arrangements for the payment of the passenger movement charge in respect of departures from Australia before 1 July 1995 (section 10(4)). In summary, the Departure Tax Collection Amendment Act 1994 makes several significant amendments to the Departure Tax Collection Act 1978, including the renaming and re-rating of the departure tax, updating of references to the charge throughout the Act, and specification of penalties and consequences for non-compliance. The Act imposes various obligations on the parties it governs, including the requirement for individuals to pay the passenger movement charge upon departure from Australia, and outlines the powers of authorised officers in relation to the collection and enforcement of the charge.

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Taxation Law
Instrument
Act
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Definitions & Interpretation
Commencement Provisions
Repeal & Amendment
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