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This is a Bill, not an Act. For current law, see the Acts databases.
1998-1999-2000-2001
The
Parliament of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Air Passenger
Ticket Levy (Collection) Bill 2001
No.
, 2001
(Transport and Regional
Services)
A Bill for an Act to provide for
a levy on certain air passenger tickets, and for related
purposes
Contents
A Bill for an Act to provide for a levy on certain air
passenger tickets, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Air Passenger Ticket Levy (Collection)
Act 2001.
This Act commences, or is taken to have commenced, on 1 October
2001.
This Act binds the Crown in each of its capacities, but does not make the
Crown liable to be prosecuted for an offence.
Chapter 2 of the Criminal Code applies to offences against
this Act.
In this Act, unless the contrary intention appears:
air passenger ticket means a ticket, or electronic record, on
the basis of which a person is treated as being entitled to travel as a
passenger on a particular flight or flights.
Australia, when used in a geographical sense, includes the
external Territories.
Australian flight means a flight that takes off from a place
in Australia (whether the flight is to another place in Australia or to a place
outside Australia).
Commonwealth authority means a corporation established for a
public purpose by a law of the Commonwealth.
due date for the levy payable on an air passenger ticket used
for a particular Australian flight is the last day of the month that follows the
month in which the flight takes off.
entity means any of the following:
(a) an individual;
(b) a body corporate;
(c) a partnership;
final levy month means the month notified by the Minister as
the final levy month under section 12.
inspector means a person appointed as an inspector under
section 19.
levy means the levy payable under this Act.
month means any of the months of the year.
operator of a flight by an aircraft means the person who
conducts, or offers to conduct, an air service by the use of the aircraft for
that flight.
regular public transport operation has the same meaning as in
the Air Navigation Act 1920.
relevant flight, in relation to an air passenger ticket, has
the meaning given by subsections 9(3) and (5).
Secretary means the Secretary of the Department.
Special Employee Entitlements Scheme for Ansett group
employees means the scheme whose terms are determined under subsection
22(1).
Workplace Relations Minister means the Minister administering
the Workplace Relations Act 1996.
(1) An air passenger ticket that covers flights provided by 2 or more
operators is treated as one air passenger ticket for the purposes of this Act
(and not as a separate air passenger ticket in relation to each of those
operators).
(2) The regulations may provide that, in the circumstances specified in
the regulations, what would, or might, otherwise be 2 or more air passenger
tickets are to be treated as one air passenger ticket for the purposes of this
Act.
The purpose of the levy is to meet the cost of payments by the
Commonwealth under the Special Employee Entitlements Scheme for Ansett group
employees.
This Act extends to all the external Territories.
(1) Levy is payable on an air passenger ticket:
(a) purchased on or after 1 October 2001; and
(b) used for an Australian flight that:
(i) is operated as part of a regular public transport operation;
and
(ii) takes off on or after 1 October 2001 and before the end of the
final levy month.
(2) Levy is not payable on an air passenger ticket if:
(a) the ticket is a paper ticket that the passenger takes possession of at
a place outside Australia; or
(b) the regulations provide that levy is not payable on the
ticket.
(3) Subject to any regulations made under subsection (4), if an air
passenger ticket is used for more than one Australian flight, the levy is
payable on the ticket only in respect of its use for the first of those
Australian flights. That flight is the relevant flight in relation
to the ticket.
(4) The regulations may provide that, in the circumstances specified in
the regulations, levy is separately payable on an air passenger ticket in
respect of its use for more than one Australian flight.
(5) If levy is separately payable in respect of the ticket’s use for
more than one Australian flight, each of those flights is a relevant
flight in relation to the ticket.
(6) If:
(a) a ticket is issued for a number of Australian flights; and
(b) the passenger does not travel on the first of those flights (the
first flight); and
(c) the passenger uses the ticket to travel on a later one of those
flights;
the passenger is taken, for the purposes of this Act, to have used the
ticket for the first flight.
Note 1: This means that levy is payable on the ticket in
respect of the first flight and is payable by the end of the month that follows
the month in which the first flight takes off. This subsection is intended to
deal with a situation in which a non-refundable ticket is issued for a number of
Australian flights and the passenger does not travel on the first Australian
flight on the ticket but does travel on one of the later Australian
flights.
Note 2: This subsection will not apply if the original
ticket is cancelled and a fresh ticket issued for the other flights. If this
happens, the levy will be payable only in respect of the first Australian flight
for which the replacement ticket is actually used.
The levy on an air passenger ticket is payable by the passenger who uses
the ticket for the relevant flight.
(1) The operator of an Australian flight commits an offence if:
(a) a passenger on the flight is liable for the levy on an air passenger
ticket in respect of its use for that flight; and
(b) the operator does not have reasonable grounds to believe
that:
(i) an amount has already been collected on account of the
passenger’s liability for the levy; and
(ii) the amount collected is sufficient to cover the levy; and
(c) the operator does not collect an amount (sufficient to cover the levy)
from the passenger on account of the passenger’s liability for the
levy.
Penalty: 1 penalty unit.
(2) A person who receives an amount on account of a passenger’s
liability for the levy must ensure that, before the due date for the levy, the
amount is applied to discharge the passenger’s liability for the
levy.
Penalty: 1 penalty unit.
(1) The Minister may, by notice in the Gazette, notify a month as
the final levy month for the purposes of this Act.
(2) A notice under this section cannot be amended or
revoked.
(1) A person who is the operator, as part of a regular public transport
operation, of Australian flights that take off in a particular month must lodge
a return in relation to the collection of the levy payable by passengers in
respect of the use of air passenger tickets for those flights.
(2) The return must:
(a) be lodged with the Secretary; and
(b) be lodged before the end of the month that follows the month in which
the flights take off; and
(c) be in a form approved by the Secretary; and
(d) contain the information required by the form.
The levy on an air passenger ticket is due for payment at the end of the
month that follows the month in which the relevant flight takes off.
(1) Levy that has become due for payment may be recovered by the
Commonwealth as a debt due to the Commonwealth.
(2) In proceedings for recovery of the levy, a statement or averment in
the complaint, claim or declaration of the plaintiff is prima facie evidence of
the matter stated or averred.
An amount of the levy that is overpaid by a person must be
refunded.
(1) An authorised officer may give a person a written notice requiring the
person:
(a) to give the authorised officer specified information on matters
relevant to:
(i) the receipt of amounts on account of passengers’ liability for
the levy; or
(ii) the application of the amounts received to discharge
passengers’ liability for the levy; or
(iii) otherwise in relation to the collection of the levy;
within a reasonable time specified in the notice; and
(b) to verify the information by statutory declaration.
(2) The Secretary may authorise an officer in writing for the purposes of
this section.
(3) In this section:
authorised officer means:
(a) the Secretary; or
(b) an officer authorised by the Secretary for the purposes of this
section.
officer means an APS employee in the Department or an
officer, member or employee of a Commonwealth authority.
(1) The functions of an inspector under this section are to search for,
inspect, take extracts from and make copies of any levy-related
documents.
(2) An inspector may, with the consent of the occupier of any premises,
enter the premises for the purpose of exercising the functions of an inspector
under this section.
(3) If an inspector has reason to believe that there are levy-related
documents on particular premises, the inspector may make an application to a
Magistrate for a warrant authorising the inspector to enter the premises for the
purpose of exercising the functions of an inspector under this
section.
(4) If the Magistrate is satisfied by information on oath or
affirmation:
(a) that there is reasonable ground for believing that there are
levy-related documents on the premises; and
(b) that the issue of the warrant is reasonably required for the purposes
of this Act;
the Magistrate may issue a warrant authorising the inspector to enter the
premises:
(c) with such assistance as the inspector thinks necessary, and if
necessary by reasonable force; and
(d) during such hours of the day or night as the warrant specifies, or, if
the warrant so specifies, at any time;
for the purpose of exercising the functions of an inspector under this
section.
(5) If an inspector has entered any premises under subsection (2), or
under a warrant, the inspector may exercise the functions of an inspector under
this section.
(6) A person must not obstruct or hinder an inspector who is
acting:
(a) under a warrant; or
(b) under subsection (5) in relation to the execution of a
warrant.
Penalty: 20 penalty units.
(7) In this section:
levy-related documents means any documents relating
to:
(a) matters in respect of which the levy is, or may be, payable;
and
(b) the collection of amounts on account of the levy and the application
of those amounts to discharge passengers’ liabilities for the levy;
and
(c) the payment of the levy.
premises includes the following:
(a) a structure, building, aircraft, vehicle or vessel;
(b) a place (whether enclosed or built on or not);
(c) a part of a thing referred to in paragraph (a) or (b).
warrant means a warrant granted under this section.
(1) The Secretary may, by instrument in writing, appoint any of the
following persons as an inspector for the purposes of this Act:
(a) a person employed by the Commonwealth;
(b) a person employed by a State, by the Australian Capital Territory or
by the Northern Territory.
(2) In exercising powers or performing functions as an inspector, an
inspector must comply with any directions of the Secretary.
(3) The Secretary must issue an identity card to an inspector, in the form
prescribed by the regulations. The identity card must contain a recent
photograph of the inspector.
(4) If a person to whom an identity card has been issued ceases to be an
inspector, the person must immediately return the identity card to the
Secretary.
Penalty: 1 penalty unit.
(5) An inspector must carry the identity card at all times when exercising
powers or performing functions as an inspector.
(1) A person must not:
(a) fail to lodge a return as required by section 13; or
(b) fail to give information that the person is required to give under
this Act or the regulations.
Penalty: 50 penalty units.
(2) Subsection (1) does not apply if the person has a reasonable
excuse.
Note: A defendant bears an evidential burden in relation to
the matter in subsection (2) (see subsection 13.3(3) of the Criminal
Code).
(3) The offence created by subsection (1) is an offence of strict
liability.
(4) A person is not excused from giving information (including information
required by a return) on the ground that the information might tend to
incriminate the person. However, any information given, and any information or
thing (including any document) obtained as a direct or indirect consequence of
the giving of the information, is not admissible in evidence against the person
in criminal proceedings other than proceedings for an offence against
subsection (1).
(1) The Minister may, by instrument in writing, delegate to an SES
employee, or acting SES employee, in the Department all or any of the
Minister’s powers or functions under this Act. In exercising powers or
functions under the delegation, the delegate must comply with any directions of
the Minister.
(2) The Secretary may, by instrument in writing, delegate to an SES
employee, or acting SES employee, in the Department all or any of the
Secretary’s powers or functions under this Act. In exercising powers or
functions under the delegation, the delegate must comply with any directions of
the Secretary.
(1) The Workplace Relations Minister may determine, in writing, the terms
of a scheme for the payment of certain entitlements to former employees of
companies in the Ansett group whose employment has been terminated as a result
of the insolvency of those companies.
(2) Without limiting subsection (1), the determination may
specify:
(a) the companies that are to be covered by the Scheme; and
(b) the entitlements to be covered by the Scheme; and
(c) the terms on which payments under the Scheme are to be made.
(3) The Workplace Relations Minister may authorise the following
payments:
(a) payments in connection with the Scheme, including:
(i) payments to an entity for the purpose of helping the entity to meet
payment obligations in respect of money borrowed for the purpose of making
payments in connection with the Scheme; and
(ii) payments by the Commonwealth under a guarantee given by a Minister on
behalf of the Commonwealth in connection with a borrowing referred to in
subparagraph (i);
(b) payments to meet costs incurred by the Commonwealth in connection
with:
(i) the collection or administration of the levy; or
(ii) the establishment or operation of the Scheme.
(4) No more than $500 million in total may be authorised under this
section.
(5) The Consolidated Revenue Fund is appropriated for the purposes of
payments under subsection (3).
(1) If the Minister is satisfied that more levy has been received by the
Commonwealth than is needed for the purpose for which the levy was imposed, the
Minister may determine that the surplus is to be distributed in accordance with
a scheme prescribed by the regulations for the purposes of this
section.
(2) The Consolidated Revenue Fund is appropriated for the purposes of
payments under subsection (1).
(1) As soon as practicable after the end of each reporting period, the
Workplace Relations Minister must prepare a report that sets out details of the
following matters:
(a) the payments that were authorised by the Minister under
section 22 during the reporting period;
(b) the activities during the reporting period of any entity that were
activities in respect of which the entity received payments under
section 22 in any reporting period;
(c) distributions under section 23 during the reporting
period.
(2) The Workplace Relations Minister must cause a copy of the report to be
tabled in each House of the Parliament.
(3) For the purposes of this section, each of the following is a
reporting period:
(a) the period from the commencement of this Act to the end of the fifth
month after the month in which this Act commences;
(b) each subsequent period of 12 months.
(1) The Governor-General may make regulations prescribing
matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.
(2) In particular, regulations may be made on the following
matters:
(a) providing for the manner of payment of the levy;
(b) providing for the repayment of overpayments;
(c) requiring persons to keep records about air passenger tickets and the
use of those tickets for Australian flights;
(d) requiring persons to provide information, to such persons as are
prescribed, about air passenger tickets and the use of those tickets for
Australian flights;
(e) prescribing the form of warrant for the purposes of
section 18;
(f) prescribing penalties for offences against the regulations by way of
fines of up to 10 penalty units.