Migration (Delayed Visa Applications) Tax Act 1992

Overview

The Migration (Delayed Visa Applications) Tax Act 1992 was enacted by the Parliament of Australia to address the problem of delayed visa applications by non-citizens who have been unlawfully present in Australia. The Act aims to impose a tax on certain delayed applications for visas, thereby discouraging prolonged unlawful presence and encouraging timely application processes. The tax is intended to serve as a financial disincentive for individuals who have overstayed their visas or have been present in Australia without proper authorisation for extended periods. The Act outlines specific circumstances under which the tax is imposed, including the duration of unlawful presence, and sets out exemptions for certain types of visas and applications. The policy objective is to manage the impact of unlawful presence on the Australian immigration system and to ensure that those who have delayed their visa applications contribute financially to the process.

Scope and Application

The Migration (Delayed Visa Applications) Tax Act 1992 is a Commonwealth Act that applies to non-citizens who make certain visa applications. Specifically, it imposes a tax on applications made by non-citizens who have had an unlawful presence in Australia for a continuous period or cumulative periods totaling at least 12 months. The Act applies to individuals who are applying for a visa to stay in Australia and have periods of unlawful presence prior to making the application. Notably, the Act does not apply to applications for protection visas, bridging visas, or applications made by non-citizens who are outside Australia at the time of application, among other exclusions. The tax amount is calculated based on the number of years of unlawful presence and is subject to annual indexation based on the Consumer Price Index. The Act is binding at the Commonwealth level, and its application may be further defined or modified through subordinate legislation.

Key Provisions

The Migration (Delayed Visa Applications) Tax Act 1992 (Act) imposes a tax on certain visa applications made by non-citizens who have been present in Australia unlawfully for a certain period. According to Section 4, a visa tax is imposed on an application for a visa by a non-citizen who has a continuous unlawful presence period of at least 12 months or unlawful presence periods adding up to at least 12 months. However, there are certain exemptions outlined in Section 5, including applications for protection visas, bridging visas, applications made outside Australia, applications that are not approved, and applications where the applicant leaves Australia before the visa is granted and the leaving is recorded in movement records, and the visa is not granted after the leaving. Additionally, visa tax is not imposed if the Minister determines, in writing, that its payment would cause the applicant extreme hardship. The Act imposes certain obligations on the parties it governs. According to Section 6, the amount of visa tax on an application is calculated using a formula that takes into account the number of unlawful years and the visa year amount for the financial year in which the application is made. The Act also specifies that visa tax is payable by the applicant for the visa (Section 7). The Act includes provisions for penalties and consequences for non-compliance. However, the text does not provide specific details on the maximum penalties for breach of the Act. It is important to note that non-compliance with the Act may result in civil or criminal consequences, depending on the nature and severity of the breach.