EXPLANATORY STATEMENT
STATUTORY RULES 1987 NO 112
Issued by the Authority of the Minister for Aviation
DEPARTURE TAX COLLECTION REGULATIONS (AMENDMENT)
Section 11 of the Departure Tax Collection Act 1978 (“the Act”) provides, inter alia, that the Governor-General may make regulations dealing with the supply of departure tax stamps by the Commonwealth to international air operators and others, and the terms and conditions of such supply.
Regulation 4B prescribes that payment for departure tax stamps purchased by international air operators or their approved agents shall be made to the Commonwealth by the last working day of the month following the month in which the stamps were supplied.
Following the appointment of Australia Post as an approved agent it was necessary to amend Regulation 4B to provide that payment can be made to the Commonwealth by the fourteenth day of the month following the month in which the stamps were sold for every month except June. For stamps sold in June payment for a predetermined quota is to be made by the last day of June with any adjustment necessary being made to the July payment. The quota is to be agreed between the Secretary of the Department of Aviation, or the Secretary’s delegate,
and Australia Post. This provision enables revenue from the sale of departure tax stamps to be credited against the year in which it is raised.
Regulation 4B is amended and, added to, to reflect these changes.