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Air Passenger Ticket Levy (Collection) Bill 2001

Part 3 Collection of levy

   

13   Returns

             (1)  A person who is the operator of flights, and issues air passenger tickets for relevant flights, must lodge a return in relation to air passenger tickets for relevant flights issued by the operator in a particular month.

             (2)  The return must:

                     (a)  be lodged with the Secretary; and

                     (b)  be lodged before the end of the month that follows the month in which the tickets are purchased; and

                     (c)  be in a form approved by the Secretary; and

                     (d)  contain the information required by the form.

14   When levy payable

                   The levy on an air passenger ticket is due for payment when the ticket is purchased.

15   Recovery of levy

             (1)  Levy that has become due for payment may be recovered by the Commonwealth as a debt due to the Commonwealth.

             (2)  In proceedings for recovery of the levy, a statement or averment in the complaint, claim or declaration of the plaintiff is prima facie evidence of the matter stated or averred.

16   Refunds

             (1)  An amount of the levy overpaid on an air passenger ticket must be refunded to the purchaser of the ticket.

             (2)  The levy paid on an air passenger ticket must be refunded to the purchaser if the ticket is cancelled without being used for a relevant flight.

             (3)  The levy paid on an air passenger ticket must be refunded to the purchaser if:

                     (a)  the ticket covers at least one relevant flight; and

                     (b)  the date for the last relevant flight covered by the ticket passes; and

                     (c)  the ticket has not been used for any of the relevant flights.