Commonwealth Numbered Acts

DEPARTURE TAX COLLECTION AMENDMENT ACT 1986 No. 38 of 1986 - SECT 4

4. (1) Section 11 of the Principal Act is amended-

   (a)  by omitting from paragraph (1) (a) "and the sale of tax stamps by the
        Commonwealth and other bodies or persons";

   (b)  by omitting from paragraph (1) (a) "and" (last occurring);

   (c)  by inserting after paragraph (1) (a) the following paragraphs:

"(aa) the supply (whether by way of sale or otherwise) of tax stamps by the
Commonwealth to international air operators or other bodies or persons;

   (ab) the terms and conditions upon which tax stamps may be supplied by the
        Commonwealth to international air operators or other bodies or
        persons;

   (ac) the sale of tax stamps by international air operators or other bodies
        or persons;

   (ad) the terms and conditions upon which tax stamps may be sold by
        international air operators or other bodies or persons;";

   (d)  by inserting in paragraph (1) (b) ", by the Commonwealth or
        international air operators or by other bodies or persons specified in
        the
regulations," after "refunds";

   (e)  by omitting from paragraph (1) (b) "regulations." and substituting
        "regulations; and";

   (f)  by adding at the end of sub-section (1) the following paragraph:

"(c) the reimbursement of international air operators or other bodies or
persons who pay refunds in accordance with regulations made for the purposes
of paragraph (b)."; and

   (g)  by adding at the end the following sub-section:

"(3) Without limiting the generality of sub-section (2), the regulations may
make provision for and in relation to-

   (a)  the supply of exemption stamps by the Commonwealth to international
        air operators or other bodies or persons;

   (b)  the terms and conditions upon which exemption stamps may be supplied
        by the Commonwealth to international air operators or other bodies or
        persons;

   (c)  the supply of exemption stamps by international air operators or other
        bodies or persons; and

   (d)  the terms and conditions upon which exemption stamps may be supplied
        by international air operators or other bodies or persons.".

(2) Regulations made for the purposes of sub-section 11 (1) of the Principal
Act and in force immediately before the commencement of this section continue
in force, after the commencement of this section, as if they had been made for
the purposes of sub-section 11 (1) of the Principal Act as amended by this
Act.