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AIR PASSENGER TICKET LEVY (COLLECTION) AMENDMENT REGULATIONS 2002 (NO. 1) 2002 NO. 220
EXPLANATORY STATEMENTStatutory Rules 2002 No. 220
Issued by the Minister for Transport and Regional Services
Air Passenger Ticket Levy (Collection) Act 2001
Air Passenger Ticket Levy (Collection) Amendment Regulations 2002 (No. 1)
The Air Passenger Ticket Levy (Collection) Act 2001 (the Act) provides for the collection of an air passenger ticket levy to meet the Commonwealth's costs associated with the Special Employee Entitlements Scheme for Ansett group employees.
Subsection 25(1) of the Act provides that the Governor-General may make regulations, prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.
Subsection 25(2) of the Act further provides that, without limiting the generality of subsection 25(1), that regulations may be made on, among other things: the manner of payment of the levy, refund of the levy on behalf of the Commonwealth, keeping of records, and providing information.
In addition, subsection 6(2) provides that the regulations may specify circumstances where what would or might otherwise be two or more air passenger tickets are to be treated as one air passenger ticket; and paragraph 9(2)(b) states that the levy is not payable on an air. passenger ticket if it complies with the circumstances provided for in the regulations.
The Amendment Regulations correct administrative anomalies within the air passenger ticket levy administration arrangements.
The Amendment Regulations:
• change the contact details for remitting the levy to the Department;
• allow for future changes to those details to be made without requiring regulatory amendments;
• expand the definition of a connecting flight for the purposes of one air passenger ticket;
• include further circumstances which justify exemption from the levy; and
• provide equal treatment for air passengers regardless of whether a ticket purchased overseas is issued on paper or booked electronically.
Amendments Commencing on Gazettal
Regulation 7(3) covers the addresses to which advice of a levy payment must be sent. The amendment updates the e-mail and fax addresses and includes a provision for the Department to advise future changes in these addresses without requiring regulatory amendment;
Amendments deemed to have commenced on 1 October 2001
Regulation 4(1) provided that only 1 ticket was taken to have been issued where separate tickets were purchased for connecting flights. However, 4(1)(b) limited this to flights operated by different operators. This has had the unintended consequence that where passengers buy separate tickets on the same airline for flights that meet the requirement of connecting flights, they have to pay the levy on each ticket. Clause[l] of Schedule 2 of the Amendment Regulations has the effect that anyone who paid the levy for both flights can apply for a refund. The amendment is retrospective to 1 October 2001;
Regulation 5(a) lists exemptions from paying the levy for 'a person who has privileges or immunities' under several Acts. Department of Foreign Affairs and Trade requested that this be expanded to include the Overseas Missions (Privileges and Immunities) Act 1995. This amendment is retrospective to 1 October 2001;
A new Amendment Regulation 5(e) provides an exemption from the levy for Air Security Officers when performing their duties. This amendment is retrospective to 1 October 2001;
Amendment Regulation 5(2) extends the current exemption provided for paper tickets taken possession of overseas to include a similar exemption for electronic tickets purchased prior to travel to Australia. This amendment is retrospective to 1 October 200 1.
Schedule 1 of the Regulations commences on gazettal and Schedule 2 on 1 October 2001.
Authority: Section 25 of the Air Passenger Ticket Levy (Collection) Act 2001
ATTACHMENT
Air Passenger Ticket Levy (Collection) Amendment Regulations 2002
The Regulations contain the following provisions:
Regulation 1 - Name of Regulations
This regulation provides for the Regulations to be referred to as the Air Passenger Ticket Levy (Collection) Amendment Regulations 2002 (No. 1).
Regulation 2 - Commencement
This regulation provides that regulations 1 to 3 and Schedule 1 commence on gazettal and Schedule 2 of the Regulations commences on 1 October 2001.
Regulation 3 - Amendment of Air Passenger Ticket Levy (Collection) Regulations 2001
This regulation lists the Schedules that amend the Air Passenger Ticket Levy (Collection) Regulations 2001.
Schedule 1 - Amendment commencing on gazettal
Clause [1] Amends Regulation 7(3) by updating fax and e-mail addresses. Adds subregulation 7(3)(d) to allow future address changes to be advised by the Department without legislative amendments.
Schedule 2 - Amendments taken to have commenced on 1 October 2001
Clause [1] Removes the restriction of connecting flights being operated by different operators.
Clause [2] Allows for insertion of Regulation 5(2).
Clause [3] Allows for insertion of Regulation 5(a)(iv)
Clause [4] Allows an exemption from the Levy for persons covered by the Overseas Missions (Privileges and Immunities) Act 1995.
Clause [5] Allows for insertion of Regulation 5(e).
Clause [6] Allows an exemption from the Levy for Air Security Officers when on duty.
Clause [7] Allows for insertion of Regulation 5(2) to provide an exemption for electronic tickets purchased prior to travel to Australia.