EXPLANATORY STATEMENT
STATUTORY RULES 1986 NO. 171
Issued by the Authority of the Minister for Immigration and Ethnic Affairs
DEPARTURE TAX COLLECTION REGULATIONS (AMENDMENT)
Section 5 of the Departure Tax Collection (Amendment) Act 1986 (“the Amendment Act”) inserted new sections 11A and 11B into the Departure Tax Collection Act 1978 (“the Act”), to provide for the making of regulations specifying the places at which, the manner in which, and the times during which international air operators and others are to make tax stamps and exemption stamps available for sale and issue respectively to passengers. Section 5 of the Amendment Act came into force on 1 July 1986, the day on which international air operators were made responsible for this function on behalf of the Commonwealth.
The regulations provide that operators and approved agents shall make the tax stamps and exemptions stamps available to passengers at international airports during the period in which passengers are normally accepted for check-in at each international airport. The stamps are to be made available in the departure area of the airport terminal, before passengers are processed by the authorities before boarding their flight.
Pursuant to section 4 of the Acts Interpretation Act 1901 the regulations were made in exercise of the power under new sections 11A and 11B of the Act, and came into effect on 1 July 1986, the day on which new sections 11A and 11B came into operation.