Federal Register of Legislation - Australian Government

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Departure Tax Amendment Act 1991

  • - C2004A04152
  • No longer in force
Act No. 77 of 1991 as made
An Act to amend the Departure Tax Act 1978
Date of Assent 25 Jun 1991
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

DEPARTURE TAX AMENDMENT ACT 1991 No. 77, 1991

DEPARTURE TAX AMENDMENT ACT 1991 No. 77 of 1991 - LONG TITLE

An Act to amend the Departure Tax Act 1978

DEPARTURE TAX AMENDMENT ACT 1991 No. 77 of 1991 - SECT 1
Short title etc.

(Assented to 25 June 1991)
1. (1) This Act may be cited as the Departure Tax Amendment Act 1991.
(2) In this Act, "Principal Act" means the Departure Tax Act 1978.*1*

(Minister's second reading speech made in-
House of Representatives on 8 May 1991
Senate on 19 June 1991)
*1* No. 118, 1978, as amended. For previous amendments, see No. 131, 1981 and No. 47, 1988.

DEPARTURE TAX AMENDMENT ACT 1991 No. 77 of 1991 - SECT 2
Commencement

2. This Act commences on 1 August 1991.

DEPARTURE TAX AMENDMENT ACT 1991 No. 77 of 1991 - SECT 3
Rate of tax

3. Section 6 of the Principal Act is amended by omitting "$10" and substituting "$20".

DEPARTURE TAX AMENDMENT ACT 1991 No. 77 of 1991 - SECT 4
Application of amendment

4. The amendment of the Principal Act made by this Act applies in relation to the departure of a person from Australia on or after 1 August 1991.