EXPLANATORY STATEMENT
STATUTORY RULES 1987 NO. 159
Issued by the Authority of Minister for Aviation
DEPARTURE TAX COLLECTION REGULATIONS (AMENDMENT)
Section 11 of the Departure Tax Collection Act 1978 provides, in part, for the making of regulations dealing with the refund by the Commonwealth, international air operators or other bodies or persons specified in the regulations, of amounts paid for the purchase of tax stamps in respect of which a refund is payable.
Previously paragraph 6 (2) (b) of the Departure Tax Collection Regulations (‘the Regulations’) provided that an application for refund of the tax must be accompanied by the cancelled tax stamp.
This amendment allows for the payment of a refund where the authorized officer is satisfied that the person making the application for a refund has a valid claim. In addition to the cancelled tax stamp the regulations now allow a photocopy or photograph or other evidence sufficient to prove the applicant’s entitlement to a refund.
These Statutory Rules came into operation on the date they were notified in the gazette.