EXPLANATORY STATEMENT
STATUTORY RULES 1988 NO 157
ISSUED BY THE AUTHORITY OF THE MINISTER FOR
DEFENCE SCIENCE AND PERSONNEL
FOR AND ON BEHALF OF THE MINISTER FOR TRANSPORT AND COMMUNICATIONS
DEPARTURE TAX COLLECTION REGULATIONS (AMENDMENT)
As from 1 July 1988, Section 11 of the Departure Tax Collection Act 1978 (the Act) provides for the making of regulations dealing with the supply of departure tax stamps by the Commonwealth to approved agents and the terms and conditions of such supply. Section 15 of the Act allows regulations to be made providing for the appointment of approved agents.
Several definitions in sub-regulation 3(1) are amended to reflect changed circumstances and to insert relevant terms.
Following the removal of responsibility from international air operators for collecting the tax, a new Regulation 3A allows the Minister to appoint an approved agent for the purposes of collecting that tax.
Regulations 4, 4A, 4B, 4C, 6A, 6B, 6C, 6D, 8A, 8AA, 8B, 8C, 8D and 8E are amended by omitting references to international air operators and substituting approved agents.
Section 15 of the Act restricts any penalties imposed by the Regulations to $500, provision is therefore made under Regulations 4C, 8AA and 8B for penalties not exceeding $500 to be imposed upon an approved agent for failing to make tax and exemption stamps available at an international airport, and for supplying an exemption stamp to a non-exempt person.
In Regulation 6D the term “sale price” of the stamp is replaced by the more precise term “face value” of the stamp.
Details of the proposed amendments are attached.
Authority: Sections 11 and 15
of the Departure Tax
Collection Act 1978