Departure Tax Collection Regulations (Amendment)

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Statutory Rules

1979 No. 167

REGULATIONS UNDER THE DEPARTURE TAX
COLLECTION ACT 19781

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Departure Tax Collection Act 1978.

Dated this fifteenth day of August 1979.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

R. ELLICOTT

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

_______________

AMENDMENTS OF DEPARTURE TAX COLLECTION
REGULATIONS2

1. Regulation 6 of the Departure Tax Collection Regulations is repealed and the following regulation substituted:

Refunds

“6. (1) Where–

(a) a tax stamp has been defaced or spoilt by a person in error; or

(b) a person is entitled, by virtue of sub-section 9 (1) of the Act, to a refund of tax paid by him (being tax that was paid by the production, by or on behalf of the person, to an authorized officer of a tax stamp),

the person may deliver the tax stamp to an authorized officer and may apply to him to be refunded the amount of tax denoted by the stamp.

“(2) Where a tax stamp is delivered, and an application made, to an authorized officer under sub-regulation (1), the authorized officer shall, if he is satisfied that the tax stamp has been defaced or spoilt in error, or that the applicant is entitled to a refund of tax to the value denoted by the stamp, as the case may be, destroy the tax stamp and cause an amount equal to the amount of tax denoted by the stamp to be refunded to the applicant.”.

2. Regulation 11 of the Departure Tax Collection Regulations is repealed and the following regulation substituted:

Exempt persons

“11. Each of the following persons is a person prescribed for the purposes of section 5 of the Act:

(a) a member of the British royal family;

(b) the Governor-General or his spouse;

(d) a Head of State or Head of Government of a country other than Australia;

(e) a person concluding a visit to Australia, being a visit–

(i) undertaken at the invitation of the Government of the Commonwealth;

(ii) during which he was the guest of the Government of the Commonwealth; or

(iii) the expenses of which were borne by the Commonwealth;

(f) a member of the Defence Force of the Commonwealth travelling in the course of his duty as such a member;

(g) a member of the naval, military or air force of a country other than Australia concluding a visit to Australia, being a visit undertaken in the course of his duty as such a member, or a dependant of such a member concluding a visit to Australia, being a visit undertaken in the company of that member in the course of that member's duty as such a member;

(h) a person who–

(i) was a member of the crew of a vessel when that vessel arrived at a port or airport in Australia; and

(ii) is a passenger on that vessel, or on another vessel, in the course of his employment or otherwise at the expense of his employer;

(i) an officer of the Department of Transport authorized under regulation 253 of the Air Navigation Regulations who is a passenger on an aircraft for the purpose of exercising his powers under that regulation in relation to that aircraft, its operator or its crew;

(j) a person who, having migrated to Australia, is, at his own request and at the expense of the Commonwealth–

(i) being repatriated to the country from which he emigrated; or

(ii) further emigrating to another country;

(k) a person who–

(i) visited Australia as a passenger on a vessel that arrived in Australia by reason only of the illness of a person on board the vessel, stress of weather or other circumstances of emergency; and

(ii) is concluding that visit as soon as it is reasonably practicable for him to do so;

(l) a person who–

(i) 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;

(ii) was on board that vessel when it left that place outside Australia in the course of that voyage; and

(iii) 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.".

3. The Departure Tax Collection Regulations are amended by adding at the end thereof the following regulation:

Recovery of incorrectly paid refunds

“12. Where a person obtains a refund of tax to which he was not entitled, an amount equal to the amount so refunded to him is a debt due to the Commonwealth by that person and may be recovered by action in a court of competent jurisdiction.'”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 21 August 1979.

2. Statutory Rules 1978 No. 194 as amended by Statutory Rules 1978 No. 273.

Overview

The Statutory Rules 1979 No. 167, made under the Departure Tax Collection Act 1978, address issues related to the administration and enforcement of departure tax refunds. Enacted by the Governor-General acting with the advice of the Federal Executive Council, these regulations aim to streamline the process for handling refunds of incorrectly paid departure tax and to clarify the circumstances under which certain individuals are exempt from the tax. The primary objective is to ensure that the collection of departure tax is conducted efficiently while providing clarity and fairness in the application of tax exemptions and refund procedures.

Scope and Application

The Departure Tax Collection Regulations 1979, made under the Departure Tax Collection Act 1978, establish rules and procedures for the collection and refund of departure tax for persons departing Australia. The Regulations apply to individuals and entities that are subject to the Act, which includes travellers leaving Australia who are liable to pay the departure tax, except for certain exempt persons such as members of the British royal family, government officials, and members of armed forces on duty. The scope of the Regulations is national, as they govern the collection of departure tax throughout the Commonwealth of Australia. Notably, the Regulations include provisions for refunds in cases where tax stamps are defaced or spoilt by error or where a refund is otherwise due. They also specify the circumstances under which a person may be exempt from paying the departure tax. Any person who incorrectly obtains a refund is liable to repay the amount, which can be recovered by action in a court of competent jurisdiction. The Regulations can be extended or modified through subordinate instruments, ensuring they remain relevant and effective in managing the departure tax regime.

Key Provisions

The Departure Tax Collection Regulations 1979, made under the Departure Tax Collection Act 1978, consist of several key provisions. Regulation 6 addresses refunds, stipulating that a person may apply for a refund if a tax stamp has been defaced or spoilt in error or if they are entitled to a refund under section 9(1) of the Act (6(1)). If the authorised officer is satisfied that the tax stamp has been defaced in error or that the applicant is entitled to a refund, they must destroy the tax stamp and refund the amount denoted by the stamp (6(2)). Regulation 11 lists various persons who are exempt from the tax, including members of the British royal family, the Governor-General, state governors, and others as specified (11). Additionally, Regulation 12 outlines the process for recovering incorrectly paid refunds, stating that any amount refunded to a person who was not entitled to it is a debt due to the Commonwealth and can be recovered through a court action (12). These regulations impose obligations on individuals and entities subject to the Departure Tax Collection Act 1978. Persons who have defaced or spoilt a tax stamp in error or who are entitled to a refund must deliver the tax stamp to an authorised officer and apply for the refund (Regulation 6). Furthermore, exempt persons, as defined in Regulation 11, are required to provide evidence of their exemption status if requested by an authorised officer. These exemptions can include various categories such as members of the Defence Force, members of foreign naval, military, or air forces, and others. Finally, individuals who receive refunds to which they were not entitled must repay the amount as a debt to the Commonwealth if it is determined that they were not eligible for the refund (Regulation 12). Failure to comply with the provisions of the Departure Tax Collection Regulations 1979 can lead to various consequences. For instance, Regulation 12 specifies that if a person obtains a refund to which they were not entitled, the amount refunded becomes a debt owed to the Commonwealth and can be recovered through a court action. This means that any person who fraudulently claims a refund could face legal action to repay the amount. While the regulations do not specify the exact penalties for non-compliance, the general legal framework under which these regulations operate suggests that penalties could include fines and other civil or criminal penalties as deemed appropriate by the court.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Reporting & Disclosure Obligations; Compliance Obligations; Offence Provisions
Catchwords: Recovery of incorrectly paid refunds

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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