Commonwealth Numbered Regulations - Explanatory Statements

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AIR PASSENGER TICKET LEVY (COLLECTION) REGULATIONS 2001 2001 NO. 292

Statutory Rules 2001 No. 292

Issued by the Minister for Transport and Regional Services

Air Passenger Ticket Levy (Collection) Act 2001

Air Passenger Ticket Levy (Collection) Regulations 2001

The Air Passenger Ticket Levy (Collection) Act 2001 (the Act) provides for the collection of an air passenger ticket levy to meet the Commonwealth's costs associated with the Special Employee Entitlements Scheme for Ansett group employees.

Subsection 25(1) of the Act provides that the Governor-General may make regulations, prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.

Subsection 25(2) of the Act further provides that, without limiting the generality of subsection 25(1), that regulations may be made on, among other things: the manner of payment of the levy, refund of the levy on behalf of the Commonwealth, keeping of records, and providing information.

In addition, subsection 6(2) provides that the regulations may specify circumstances that would or might otherwise be two or more air passenger tickets are to be treated as one air passenger ticket; subsection 6(3) provides that the regulations may specify circumstances that would otherwise be one air passenger ticket is to be treated as two or more air passenger tickets; and paragraph 9(2)(b) states that the levy is not payable on an air passenger ticket if provided for in the regulations.

The purpose of the Regulations is to establish the mechanism for the collection and refund (if necessary) of the levy.

The Regulations specify:

•       what constitutes an air passenger ticket in specific circumstances so as to clarify when the levy is payable;

•       the people who are exempt from paying the levy;

•       the identification and contact information responsible persons are to provide to the Department;

•       the manner of remitting the levy by responsible persons to the Department;

•       the responsible person is authorised to refund the levy, as provided in section 16 of the Act, on behalf of the Commonwealth;

•       the form of identity cards for inspectors appointed under the Act;

•       the form of a search warrant to be issued by a Magistrate for an inspector to enter premises to search for, inspect, take extracts from and copy levy related documents as provided under the Act; and

•       that responsible persons are to provide nil returns, when relevant.

Details of the Regulations are attached.

The Regulations commenced on 1 October 2001.

ATTACHMENT

Air Passenger Ticket Levy (Collection) Regulations 2001

The Regulations contain the following provisions:

Regulation 1 - Name of Regulations

This regulation provides for the Regulations to be referred to as the Air Passenger Ticket Levy (Collection) Regulations 2001.

Regulation 2 - Commencement

This regulation provides that the Regulations commence on 1 October 2001.

Regulation 3 - Definitions

This regulation defines the terms:

'Act' means the Air Passenger Ticket Levy (Collection) Act 2001.

'responsible person' means an operator of flights who receives an amount on account of a purchaser's liability for the levy on an air passenger ticket.

Regulation 4 - What constitutes an air passenger ticket

Subregulation 4(1) sets out circumstances in which what would or might otherwise be two or more air passenger tickets are to be treated as one air passenger ticket. The purpose of this regulation is to ensure that purchasers only pay the levy once when undertaking a journey anywhere in Australia.

Subregulation 4(2) sets out circumstances in which what would otherwise be one air passenger ticket is to be treated as two or more air passenger tickets. The subregulation provides that where an air passenger ticket is issued for more than one person, the ticket is taken to be separate air passenger ticket for each person.

Regulation 5 - Exempt tickets

This regulation lists the categories of people who are not required to pay the levy.

Regulation 6 - Information about responsible persons

Subregulations 6(1) and 6(2) provide that a responsible person must provide certain information about the responsible person to the Department by 15 October 2001. The information includes address and contact details, business and trading name, and financial institution account for refund of overpayments. The subregulations also imposes a penalty of 1 penalty unit for contravening the requirements of the regulation.

Subregulation 6(3) requires that the responsible person notify the Department of changes to the information provided under subregulations 6(1) and 6(2).

Subregulation 6(4) provides that the information required under the regulation must be sent to the Secretary at the address or facsimile specified.

Regulation 7 - Manner of payment of levy

Subregulation 7(1) provides for the levy to be paid either by cheque payable to the Department or by direct credit to the Department's Official Administered Receipts Account, or another account, if written advice of another account are provided to the responsible person.

Subregulation 7(2) provides that where a payment is made under subregulation 7(1) the responsible person must give the Department certain information (name of responsible person, the amount being paid and the payment reference) in relation to the payment. The subregulation also imposes a penalty of 1 penalty unit for contravening the requirements of the regulation.

Subregulation 7(3) provides that the information required under subregulation 7(2) must be sent to the Collector of Public Money at the address, facsimile or e-mail specified.

Regulation 8 - Refunds of levy

This regulation provides that a warrant to be issued by a Magistrate for an inspector to enter premises to search, inspect, take extracts from and copy levy related documents, must be in the form set out in Schedule 1.

Regulation 9 - Search Warrant

This regulation provides that a warrant to be issued by a Magistrate for an inspector to enter premises to search for, inspect, take extracts from and copies of levy related documents, must be in the form set out in Schedule 1.

Regulation 10 - Form of identity cards

This regulation provides that an identity card to be issued to an inspector for the purposes of subsection 19(3) of the Act, must be in the form set out in Schedule 2.

Regulation 11 - Records to be kept

Subregulation 10(1) provides that a responsible person must keep levy related records for a period of 6 years from the end of each calendar year.

Subregulation 10(2) provides that subregulation 10(1) does not apply to records of air passenger tickets issued after the final levy month.

Subregulation 10(3) provides that the obligation to keep records under subregulation 10(1) may be discharged by another person for the responsible person.

Regulation 12 - Monthly return

This regulation requires that if during a month a responsible person does not operate an Australian flight for which levy is payable on an air passenger ticket, the responsible person must give the secretary a statement to that effect no later than the fourteenth day of the next month. The regulation also imposes a penalty of 1 penalty unit for contravention of the regulation.

Schedule 1 - Form of search warrant

This Schedule sets out the form of a search warrant that may be issued by a Magistrate under regulation 8.

Schedule 2 - Form of identification card

This Schedule sets out the form of an identification card issued under regulation 9.