Commonwealth Numbered Regulations

DEPARTURE TAX COLLECTION REGULATIONS (AMENDMENT) 1988

TABLE OF PROVISIONS

   1.      Principal Regulations  
   2.      Interpretation  
   3.      Approved agents  
   4.      Making, issue, supply and sale of tax stamps  
   5.      Repeal of regulation 4A  
   6.      Conditions on supply of tax stamps by the Commonwealth  
   7.       
   8.      Refunds for spoilt or unused tax stamps  
   9.      Reimbursement for refunds  
   10.     Tax stamps to be sold only for face value  
   11.     Additional charges not allowed  
   12.     Commonwealth to supply exemption stamps to approved agents  
   13.      
   14.      
   15.     Monthly records of exemption stamps supplied by approved agents  
   16.     Secretary may require record of exemption stamps supplied  
   17.     Offences in relation to records