PASSENGER MOVEMENT CHARGE ACT 1978
- Updated as at 20 July 1995 (#DATE 20:07:1995)
*1* The Passenger Movement Charge Act 1978 as shown in this reprint comprises
Act No. 118, 1978 amended as indicated in the Tables below.
Table of Acts
Act Date Date of Application
Number and of assent commencement saving or
year transitional
provisions
Departure Tax Act 1978
118, 1978 29 Sept 1978 24 Oct 1978 (see
Gazette 1978,
No. S216)
Departure Tax Amendment Act 1981
131, 1981 30 Sept 1981 1 Oct 1981 S. 4
Departure Tax Amendment Act 1988
47, 1988 15 June 1988 1 July 1988 -
Departure Tax Amendment Act 1991
77, 1991 25 June 1991 1 Aug 1991 S. 4
Departure Tax Amendment Act 1993
96, 1993 22 Dec 1993 1 Jan 1994 S. 4
Departure Tax Amendment Act 1994
146, 1994 8 Dec 1994 16 Dec 1994
(see s. 2) Ss. 3 and 9
Passenger Movement Charge Amendment Act 1995
64, 1995 30 June 1995 1 July 1995 S. 3 (item 2)
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
Title am. No. 146, 1994
S. 1 am. No. 146, 1994
S. 3 am. No. 146, 1994
rs. No. 64, 1995
S. 4 rs. No. 64, 1995
S. 5 am. No. 146, 1994
rs. No. 64, 1995
S. 6 am. No. 131, 1981; No. 47, 1988; No. 77, 1991;
No. 96, 1993; No. 146, 1994
#ADD 2:8:1995
PASSENGER MOVEMENT CHARGE ACT 1978 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Section
1. Short title
2. Commencement
3. Definitions
4. Travel involving intermediate destinations
5. Imposition of passenger movement charge
6. Rate of passenger movement charge
PASSENGER MOVEMENT CHARGE ACT 1978 - LONG TITLE
SECT
An Act to impose a charge in respect of the departure of
persons from Australia
PASSENGER MOVEMENT CHARGE ACT 1978 - SECT 1
Short title
SECT
1. This Act may be cited as the Passenger Movement Charge Act 1978.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
PASSENGER MOVEMENT CHARGE ACT 1978 - SECT 2
Commencement
SECT
2. This Act shall come into operation on a date to be fixed by
Proclamation.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
PASSENGER MOVEMENT CHARGE ACT 1978 - SECT 3
Definitions
SECT
3. In this Act:
Area A of the Zone of Cooperation has the same meaning as in the Petroleum
(Australia-Indonesia Zone of Cooperation) Act 1990.
Australia has the same meaning as in the Collection Act.
Collection Act means the Passenger Movement Charge Collection Act 1978.
external Territory has the same meaning as in the Collection Act.
Indian Ocean Territory means:
(a) the Territory of Christmas Island; or
(b) the Territory of Cocos (Keeling) Islands.
installation in Area A means a resources installation, or a sea
installation, that is attached to the seabed in Area A of the Zone of
Cooperation.
resources installation has the same meaning as in subsection 4(1) of the
Customs Act 1901.
sea installation has the same meaning as in subsection 4(1) of the Customs
Act 1901.
PASSENGER MOVEMENT CHARGE ACT 1978 - SECT 4
Travel involving intermediate destinations
SECT
4. (1) For the purposes of this Act, if:
(a) a person departs from Australia for an external Territory; and
(b) the person is not ordinarily resident in that external Territory; and
(c) the person intends, at the time of the departure, to depart from that
external Territory for another country, or for an installation in Area A,
within 3 months after the departure from Australia;
the first-mentioned departure is taken to be a departure of the person from
Australia for that other country or for that installation, as the case
requires.
(2) For the purposes of this Act (including subsection (1)), if:
(a) a person departs from Australia for another country or for an
installation in Area A; and
(b) the person intends, at the time of the departure, to depart from that
other country, or from an installation in Area A, for an external Territory
within 7 days after the departure from Australia;
the first-mentioned departure is taken to be a departure from Australia for
that external Territory.
(3) For the purposes of this Act, if:
(a) a person departs from an Indian Ocean Territory for another country or
for an installation in Area A; and
(b) the person intends, at the time of the departure, to depart from that
other country, or from an installation in Area A, for a place in Australia
other than that first-mentioned Indian Ocean Territory within 7 days after the
first-mentioned departure;
the first-mentioned departure is taken not to be a departure from Australia
for another country or for an installation in Area A.
(4) For the purposes of this Act, if:
(a) a person departs from a part of Australia other than an Indian Ocean
Territory for another country or for an installation in Area A; and
(b) the person intends, at the time of the departure, to depart from that
other country, or from an installation in Area A, for an Indian Ocean
Territory within 7 days after the first-mentioned departure;
the first-mentioned departure is taken not to be a departure from Australia
for another country or for an installation in Area A.
PASSENGER MOVEMENT CHARGE ACT 1978 - SECT 5
Imposition of passenger movement charge
SECT
5. Charge, called passenger movement charge, is imposed in respect of the
departure of a person from Australia:
(a) for another country, after the commencement of this Act; or
(b) for an installation in Area A, on or after 1 July 1995;
whether or not the person intends to return to Australia.
PASSENGER MOVEMENT CHARGE ACT 1978 - SECT 6
Rate of passenger movement charge
SECT
6. The rate of charge imposed by this Act in respect of the departure of a
person from Australia is $27.