Departure Tax Amendment Act 1993

No. 96 of 1993

An Act to amend the Departure Tax Act 1978

[Assented to 22 December 1993]

The Parliament of Australia enacts:

Short title etc.

1.(1)     This Act may be cited as the Departure Tax Amendment Act 1993.

(2)  In this Act, "Principal Act" means the Departure Tax Act 1978¹.

Commencement

2.  This Act commences on 1 January 1994.

Rate of tax

3.  Section 6 of the Principal Act is amended by omitting "$20" and substituting "$25".

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 January 1994.

NOTE

1.    No. 118, 1978, as amended. For previous amendments, see No. 131, 1981; No. 47, 1988; and No. 77, 1991.

[Minister's second reading speech made in—

House of Representatives on 31 August 1993

Senate on 28 October 1993]