Commonwealth Numbered Acts

DEPARTURE TAX COLLECTION AMENDMENT ACT 1986 No. 38 of 1986 - SECT 3

3. Section 3 of the Principal Act is amended-
(a) by inserting before the definition of "authorized officer" the following
definition:

" 'aerial work operation' means an aerial work operation of a kind referred to
in paragraph 191 (b) of the Air Navigation Regulations as in force from time
to time;";

   (b)  by omitting "is an officer as defined by sub-section 5 (1) of the
Migration Act 1958 and" from the definition of " authorized officer";

   (c)  by inserting after the definition of " authorized officer" the
        following definitions:

" 'charter operation' means a charter operation of a kind referred to in
paragraph 191 (c) of the Air Navigation Regulations as in force from time to
time;
'exemption stamp' means a stamp issued under this Act for denoting exemption
from liability to tax;
'exempt passenger', in relation to an international flight, means a passenger
on the flight in respect of the departure of whom from Australia on the flight
tax would be payable but for the operation of sub-section 5 (1);
'international flight' means a flight that passes through the air space over
the territory of more than one country;
'international air operator' means a person, organisation or enterprise
operating, or offering to operate, an international flight on which passengers
are, or are to be, carried;
'international airport' means an aerodrome that is designated as an
international airport under section 9 of the Air Navigation Act 1920;
'private operation' means a private operation of a kind referred to in
paragraph 191 (a) of the Air Navigation Regulations as in force from time to
time;"; and

   (d)  by inserting after the definition of "tax" the following definition:

" 'tax stamp' means a tax stamp issued under this Act;".