EXPLANATORY STATEMENT
Statutory Rules No. 8
Departure Tax Collection Regulations (Amendment)
(Issued by the Authority of the Minister for Immigration and Ethnic Affairs)
Section 15 of the Departure Tax Collection Act 1978 (the Act) provides that the Governor-General may make regulations not inconsistent with the Act, prescribing, inter alia, all matters required or permitted by the Act to be prescribed. Paragraph 5(1)(h) of the Act provides that tax is not payable in respect of the departure from Australia of a person who, at the time of his departure, is a person, or a person included in a class of persons, prescribed for the purposes of that section.
The amending regulations exempt the traditional inhabitants of Torres Strait who are travelling to and from Australia solely in the performance of traditional activities, from paying departure tax. The regulations are part of Australia’s implementation of the Torres Strait Treaty.
Regulation 1 sets a date for operation of the amending regulations of 15 February 1985 which was the date on which Australia ratified the Torres Strait Treaty.
Sub-regulation 2(a) amended regulation 11 of the Departure Tax Collection Regulations by adding paragraphs (n), (o) and (p) to the end of sub-regulation (1). Sub-regulation 11(1) prescribes, pursuant to section 5 of the Act, the persons who are exempted from the payment of departure tax. The new paragraphs (n), (o) and (p) add certain classes of persons to the list of persons exempted from paying departure tax:
Paragraph (n) exempts Australian citizens, who are traditional inhabitants of Australia and who are travelling in connection with the performance of traditional activities.
Paragraph (o) exempts citizens of Papua New Guinea (PNG), whose continued presence in Australia is not subject to any limitation as to time imposed by law, and who are traditional inhabitants of PNG and who are travelling in connection with the performance of traditional activities.
Paragraph (p) exempts persons who
• are PNG citizens
• entered a part of Australia that is in, or in the vicinity of, the protected zone;
• entered in the performance of traditional activities and did not remain for any other purpose;
• did not enter, during their visit, any part of Australia that is not in, or in the vicinity of, the protected zone;
• are not persons in respect of whom a declaration is in force under sub-section 8(2) of the Migration Act.
Sub-regulation 2(b) amended regulation 11 of the Departure Tax Regulations by omitting sub-regulation (2) and substituting a new sub-regulation (2). The new sub-regulation (2) contains definitions of the following:
• “area in the vicinity of the Protected Zone”
• “prescribed voyage”
• “Protected Zone”
• “Torres Strait Treaty”
• “traditional activities”; and
• “traditional inhabitants”
The sub-regulation 11(2) contained only the definition of “prescribed voyage” which was included in the new sub-regulation (2).