Federal Register of Legislation - Australian Government

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Departure Tax Amendment Act 1994

  • - C2004A04819
  • No longer in force
Act No. 146 of 1994 as made
An Act to amend the Departure Tax Act 1978, and for related purposes
Date of Assent 08 Dec 1994
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

DEPARTURE TAX AMENDMENT ACT 1994 No. 146, 1994

Making Information
- Assented to 8 December 1994

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - LONG TITLE

An Act to amend the Departure Tax Act 1978, and for related purposes

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 1
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 1978.*1*

(Minister's second reading speech made in-
House of Representatives on 21 September 1994
Senate on 22 September 1994)
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.

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 2
Commencement

2. This Act commences, or is taken to have commenced, on the commencement of the Departure Tax Collection Amendment Act 1994.

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 3
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.

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 4
Amendment of long title

4. The title of the Principal Act is amended by omitting "tax" and substituting "charge".

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 5
Short title

5. Section 1 of the Principal Act is amended by omitting "Departure Tax" and substituting "Passenger Movement Charge".

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 6
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".

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 7
Imposition of passenger movement charge

7. Section 5 of the Principal Act is amended by omitting "Tax" and substituting "Charge, called 'passenger movement charge' ".

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 8
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".

DEPARTURE TAX AMENDMENT ACT 1994 No. 146 of 1994 - SECT 9
Application of amendments

9. The amendments made by this Act apply to departures from Australia that occur on or after 1 January 1995.