
Departure Tax Amendment Act 1994
No. 146 of 1994
An Act to amend the Departure Tax Act 1978, and for
related purposes
[Assented to 8 December 1994]
The Parliament of Australia enacts:
Short title etc.
1.(1) This Act may be cited as the Departure Tax Amendment Act 1994.
(2) In this Act, “Principal Act” means the Departure Tax Act 19781.
Commencement
2. This Act commences, or is taken to have commenced, on the commencement of the Departure Tax Collection Amendment Act 1994.
Objects
3. The objects of this Act, together with the Departure Tax Collection Amendment Act 1994 are:
(a) to change the name of the departure tax to the passenger movement charge; and
(b) to increase the rate of the charge from $25 to $27.
Amendment of long title
4. The title of the Principal Act is amended by omitting “tax” and substituting “charge”.
Short title
5. Section 1 of the Principal Act is amended by omitting “Departure Tax” and substituting “Passenger Movement Charge”.
Collection Act to be read with this Act
6. Section 3 of the Principal Act is amended by omitting “Departure Tax” and substituting “Passenger Movement Charge”.
Imposition of passenger movement charge
7. Section 5 of the Principal Act is amended by omitting “Tax” and substituting “Charge, called ‘passenger movement charge’ ”.
Rate of passenger movement charge
8. Section 6 of the Principal Act is amended:
(a) by omitting “tax” and substituting “charge”;
(b) by omitting “$25” and substituting “$27”.
Application of amendments
9. The amendments made by this Act apply to departures from Australia that occur on or after 1 January 1995.
NOTE
Departure Tax Act 1978
1. No. 118, 1978, as amended. For previous amendments, see No. 131, 1981; No. 47, 1988; No. 77, 1991; and No. 96, 1993.
[Minister’s second reading speech made in—
House of Representatives on 21 September 1994
Senate on 22 September 1994]