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.
Overview
The Departure Tax Collection (Amendment) Act 1986, enacted by the Commonwealth Parliament, was introduced to address the administrative burden placed on the government in collecting departure tax from international passengers. This Act amended the Departure Tax Collection Act 1978 to shift responsibility for the sale and issue of tax stamps and exemption stamps from the government to international air operators. The policy objective was to streamline the departure tax collection process by making air operators accountable for ensuring that passengers are provided with the necessary stamps before boarding their flights. The Amendment Act inserted new sections into the original Act, which authorised the creation of regulations specifying the details of stamp availability, such as the locations, manner, and times of sale. The regulations, which came into effect on 1 July 1986, mandate that tax and exemption stamps must be made available to passengers at international airports during the check-in period, in the departure area of the terminal.
Scope and Application
The Departure Tax Collection Regulations (Amendment) are designed to facilitate the collection of departure tax from international passengers by regulating the sale and issuance of tax stamps and exemption stamps at Australian international airports. These regulations apply to international air operators and other authorised agents who must ensure that tax stamps and exemption stamps are available for sale and issuance to passengers at international airports during the standard check-in period. This requirement ensures that passengers have access to the necessary stamps before they proceed to board their flights, thereby maintaining a systematic approach to tax collection. The geographic scope of these regulations is confined to Australian international airports, thereby impacting the operations of airlines and other entities involved in international travel. The regulations were enacted to complement the Departure Tax Collection Act 1978, which was amended to include the new provisions under sections 11A and 11B. These amendments came into force on 1 July 1986, aligning with the date that international air operators assumed responsibility for the function on behalf of the Commonwealth. The regulations were made under the authority of the Minister for Immigration and Ethnic Affairs, in accordance with the Acts Interpretation Act 1901.
Key Provisions
The main operative sections of the Departure Tax Collection (Amendment) Act 1986 (Amendment Act) are sections 11A and 11B, which were inserted into the Departure Tax Collection Act 1978 (Act). These sections empower the creation of regulations that specify the circumstances under which international air operators and other entities must make tax stamps and exemption stamps available for sale and issue to passengers. The Amendment Act came into force on 1 July 1986, making international air operators responsible for this function on behalf of the Commonwealth.
The regulations, which were made under the authority of the Acts Interpretation Act 1901, outline that operators and their approved agents must provide tax and exemption stamps to passengers at international airports during the standard check-in period. These stamps are to be available in the departure area of the airport terminal before passengers are processed for boarding. The purpose of these regulations is to ensure that passengers have access to the necessary stamps in a timely and accessible manner.
Entities governed by the Act, including international air operators and their approved agents, are required to adhere to these regulations strictly. They must ensure that tax stamps and exemption stamps are available in the specified areas of international airports during the designated times. This includes being prepared to sell tax stamps to passengers who need to pay the departure tax and issuing exemption stamps to those who qualify for an exemption.
Failure to comply with the regulations can result in significant consequences. While the specific penalties are not detailed within the provided text, it is clear that non-compliance can lead to enforcement actions under the Act. These actions could potentially include fines or other civil or criminal penalties, as dictated by the broader legislative framework governing such regulatory breaches. The penalties are intended to ensure strict adherence to the requirements for the availability of tax and exemption stamps, thereby maintaining the integrity of the departure tax collection process.