Commonwealth Numbered Acts

DEPARTURE TAX COLLECTION AMENDMENT ACT 1986 No. 38 of 1986 - SECT 5

5. After section 11 of the Principal Act the following sections are inserted:
International air operators to make tax stamps available for sale to
passengers

"11A. (1) An international air operator who operates, or offers to operate, an
international flight from an international airport shall make tax stamps
available, in accordance with the regulations, for sale to passengers on that
flight unless-

   (a)  the flight is a private operation or an aerial work operation; or

   (b)  the flight is a charter operation and the international air operator
        is, in accordance with section 11C, exempted from the operation of
        this section in relation to the flight.

"(2) An international air operator who fails, without reasonable excuse, to
comply with sub-section (1) is guilty of an offence against this Act
punishable, upon conviction, by-

   (a)  if the offender is a natural person-a fine not exceeding $2,000; or

   (b)  if the offender is a body corporate-a fine not exceeding $10,000.

"(3) Without limiting the generality of sub-section (1), regulations made for
the purposes of that sub-section may specify the places at which, the manner
in which and the times during which an international air operator is to make
tax stamps available for sale to passengers. International air operators to
make exemption stamps available for supply to exempt passengers

"11B. (1) An international air operator who operates, or offers to operate, an
international flight from an international airport shall make exemption stamps
available, in accordance with the regulations, for supply to exempt passengers
on that flight unless-

   (a)  the flight is a private operation or an aerial work operation; or

   (b)  the flight is a charter operation and the international air operator
        is, in accordance with section 11C, exempted from the operation of
        this section in relation to the flight.

"(2) An international air operator who fails, without reasonable excuse, to
comply with sub-section (1) is guilty of an offence against this Act
punishable, upon conviction, by-

   (a)  if the offender is a natural person-a fine not exceeding $2,000; or

   (b)  if the offender is a body corporate-a fine not exceeding $10,000.

"(3) Without limiting the generality of sub-section (1), regulations made for
the purposes of that sub-section may specify the places at which, the manner
in which and the times during which an international air operator is to make
exemption stamps available for supply to exempt passengers. Exemption of
certain charter operations

"11C. (1) The Minister may, in writing, exempt an international air operator
from the operation of sections 11A and 11B in relation to-

   (a)  all international flights that are charter operations;

   (b)  an international flight, being a charter operation, that is specified
        in the exemption; or

   (c)  international flights, being charter operations, of a kind specified
        in the exemption.

"(2) Where the Minister exempts an international air operator from the
operation of sections 11A and 11B in relation to a flight or flights of a
particular kind, those sections do not apply in relation to the international
air operator in relation to that flight or flights of that kind, as the case
may be.

"(3) In deciding whether to exempt an international air operator, under
sub-section (1), from the operation of sections 11A and 11B in relation to a
flight or flights of a particular kind, the Minister shall have regard to-

   (a)  the scale of operations involved in the flight or flights of that
        kind; and

   (b)  such other matters as the Minister considers relevant.".