Passenger Movement Charge Collection (Recovery and Refund of Charges) Regulation 2013
Select Legislative Instrument No. 213, 2013
I, Quentin Bryce AC CVO, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Passenger Movement Charge Collection Act 1978.
Dated 05 August 2013
Quentin Bryce
Governor‑General
By Her Excellency’s Command
Jason Dean Clare
Minister for Home Affairs
Contents
1............ Name of regulation.............................................................................. 1
2............ Commencement................................................................................... 1
3............ Authority............................................................................................. 1
4............ Schedule(s)......................................................................................... 1
5............ Definitions.......................................................................................... 1
6............ Refunds of charge............................................................................... 1
7............ Recovery of incorrectly paid refunds.................................................. 2
Schedule 1—Repeal 3
Departure Tax Collection Regulations 3
1 Name of regulation
This regulation is the Passenger Movement Charge Collection (Recovery and Refund of Charges) Regulation 2013.
2 Commencement
This regulation commences on the day after it is registered.
3 Authority
This regulation is made under the Passenger Movement Charge Collection Act 1978.
4 Schedule(s)
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
5 Definitions
In this regulation:
Act means the Passenger Movement Charge Collection Act 1978.
6 Refunds of charge
(1) A person entitled to a refund of charge in accordance with subsection 9(1) of the Act may apply to the Commonwealth for a refund of the charge.
(2) An application under subsection (1) must be:
(a) in writing; and
(b) accompanied by evidence sufficient to prove his or her entitlement to the refund sought in the application; and
(c) given to an authorised officer.
7 Recovery of incorrectly paid refunds
If a person obtains a refund of charge to which the person was not entitled, the amount refunded to the person is a debt due to the Commonwealth by the person and may be recovered by action in a court of competent jurisdiction.