Statutory Rules
1978 No. 273
REGULATION UNDER THE DEPARTURE TAX COLLECTION ACT 1978*
I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Departure Tax Collection Act 1978.
Dated this twenty-second day of December 1978.
ZELMAN COWEN
Governor-General
By His Excellency’s Command,
Minister of State for Home Affairs and Minister of State
for the Capital Territory for and on behalf of the
Minister of State for Immigration and Ethnic Affairs
AMENDMENT OF THE DEPARTURE TAX COLLECTION REGULATIONS†
The Departure Tax Collection Regulations are amended by adding at the end thereof the following regulation:
Exempt persons
“11. A person who—
(a) was a passenger on a vessel (not being an aircraft) that arrived at a port in Australia in the course of a voyage that commenced at, or during which that vessel called at, a place outside Australia;
(b) was on board that vessel when it left that place outside Australia in the course of that voyage; and
(c) is a passenger on that vessel for the purpose of journeying in that vessel to a place outside Australia in the course of that voyage,
is a person prescribed for the purposes of section 5 of the Act.”
* Notified in the Commonwealth of Australia Gazette on 22 December 1978.
† Statutory Rules 1978 No. 194.
Printed by Authority by the Commonwealth Government Printer
16328/78—Cat. No. —Recommended retail price 10c 14/15.12.1978