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Air Passenger Ticket Levy (Collection) Bill 2001

Part 2 Liability for levy


9   Air passenger ticket levy

             (1)  Levy is payable on an air passenger ticket that:

                     (a)  is purchased on or after 1 October 2001 and before the end of the final levy month; and

                     (b)  covers at least one relevant flight.

             (2)  Levy is not payable on an air passenger ticket if:

                     (a)  the ticket is a paper ticket that the passenger takes possession of at a place outside Australia; or

                     (b)  the regulations provide that levy is not payable on the ticket.

10   Purchaser liable to pay levy

                   The levy payable on an air passenger ticket is payable by the person who purchases the ticket.

11   Ticketing airline responsible for collecting levy on air passenger tickets

             (1)  A person who is the operator of flights (whether relevant flights or not) commits an offence if:

                     (a)  the person issues an air passenger ticket; and

                     (b)  levy is payable on the purchase of the ticket; and

                     (c)  the person does not:

                              (i)  collect; or

                             (ii)  make adequate arrangements for the collection of;

                            an amount from the purchaser on account of, and sufficient to cover, the levy payable on the ticket.

Penalty:  1 penalty unit.

             (2)  If 2 or more operators of flights issue an air passenger ticket in conjunction with one another, subsection (1) applies only to the operator who is to provide the first relevant flight covered by the ticket.

             (3)  A person who receives an amount on account of a purchaser’s liability for the levy on an air passenger ticket must ensure that, before the due date for accounting for the amount, the amount is:

                     (a)  applied to discharge the purchaser’s liability for the levy; or

                     (b)  if the purchaser is entitled to a refund of the levy:

                              (i)  refunded to the purchaser; or

                             (ii)  offset against the purchaser’s liability for levy on the purchase of another air passenger ticket.

Penalty:  1 penalty unit.

12   Final levy month

             (1)  The Minister may, by notice in the Gazette , notify a month as the final levy month for the purposes of this Act.

             (2)  A notice under this section cannot be amended or revoked.

12A   Special arrangements for payment of levy

             (1)  The Minister may make an arrangement with a person who is the operator of relevant flights under which the operator agrees to pay to the Commonwealth, in the manner provided in the arrangement, an amount in respect of the levy payable on air passenger tickets issued by the operator.

             (2)  In deciding whether to make an arrangement with an operator under subsection (1), the Minister must have regard to:

                     (a)  the desirability of mitigating, or limiting, any distortions that the operator’s ticketing arrangements would otherwise cause in the incidence of the levy on air passenger tickets issued by the operator (compared with the levy on air passenger tickets issued by other operators of relevant flights); and

                     (b)  any other relevant matter.

             (3)  A person who purchases an air passenger ticket to which the arrangement with the operator under subsection (1) applies is taken, for all the purposes of this Act, to have paid any levy payable on the ticket when the ticket is purchased.

             (4)  An amount payable by the operator to the Commonwealth under the arrangement under subsection (1) may be recovered by the Commonwealth by action against the operator in a court of competent jurisdiction.