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Air Passenger Ticket Levy (Collection) Bill 2001

Part  4 Miscellaneous

   

17   Authorised officers’ powers to seek information

             (1)  An authorised officer may give a person a written notice requiring the person:

                     (a)  to give the authorised officer specified information on matters relevant to:

                              (i)  the receipt of amounts on account of purchasers’ liability for the levy; or

                             (ii)  the application of the amounts received to discharge purchasers’ liability for the levy; or

                           (iia)  the operation of an arrangement under section 12A; or

                            (iii)  otherwise in relation to the collection of the levy;

                            within a reasonable time specified in the notice; and

                     (b)  to verify the information by statutory declaration.

             (2)  The Secretary may authorise an officer in writing for the purposes of this section.

             (3)  In this section:

authorised officer means:

                     (a)  the Secretary; or

                     (b)  an officer authorised by the Secretary for the purposes of this section.

officer means an APS employee in the Department or an officer, member or employee of a Commonwealth authority.

18   Access to premises etc.

             (1)  The functions of an inspector under this section are to search for, inspect, take extracts from and make copies of any levy-related documents.

             (2)  An inspector may, with the consent of the occupier of any premises, enter the premises for the purpose of exercising the functions of an inspector under this section.

             (3)  If an inspector has reason to believe that there are levy-related documents on particular premises, the inspector may make an application to a Magistrate for a warrant authorising the inspector to enter the premises for the purpose of exercising the functions of an inspector under this section.

             (4)  If the Magistrate is satisfied by information on oath or affirmation:

                     (a)  that there is reasonable ground for believing that there are levy-related documents on the premises; and

                     (b)  that the issue of the warrant is reasonably required for the purposes of this Act;

the Magistrate may issue a warrant authorising the inspector to enter the premises:

                     (c)  with such assistance as the inspector thinks necessary, and if necessary by reasonable force; and

                     (d)  during such hours of the day or night as the warrant specifies, or, if the warrant so specifies, at any time;

for the purpose of exercising the functions of an inspector under this section.

             (5)  If an inspector has entered any premises under subsection (2), or under a warrant, the inspector may exercise the functions of an inspector under this section.

             (6)  A person must not obstruct or hinder an inspector who is acting:

                     (a)  under a warrant; or

                     (b)  under subsection (5) in relation to the execution of a warrant.

Penalty:  20 penalty units.

             (7)  In this section:

levy-related documents means any documents relating to:

                     (a)  matters in respect of which the levy is, or may be, payable; and

                     (b)  the collection of amounts on account of the levy and the application of those amounts to discharge purchasers’ liabilities for the levy; and

                    (ba)  the operation of an arrangement under section 12A; and

                     (c)  the payment of the levy.

premises includes the following:

                     (a)  a structure, building, aircraft, vehicle or vessel;

                     (b)  a place (whether enclosed or built on or not);

                     (c)  a part of a thing referred to in paragraph (a) or (b).

warrant means a warrant granted under this section.

19   Appointment of inspectors

             (1)  The Secretary may, by instrument in writing, appoint any of the following persons as an inspector for the purposes of this Act:

                     (a)  a person employed by the Commonwealth;

                     (b)  a person employed by a State, by the Australian Capital Territory or by the Northern Territory.

             (2)  In exercising powers or performing functions as an inspector, an inspector must comply with any directions of the Secretary.

             (3)  The Secretary must issue an identity card to an inspector, in the form prescribed by the regulations. The identity card must contain a recent photograph of the inspector.

             (4)  If a person to whom an identity card has been issued ceases to be an inspector, the person must immediately return the identity card to the Secretary.

Penalty:  1 penalty unit.

             (5)  An inspector must carry the identity card at all times when exercising powers or performing functions as an inspector.

20   Offences

             (1)  A person must not:

                     (a)  fail to lodge a return as required by section 13; or

                     (b)  fail to give information that the person is required to give under this Act or the regulations.

Penalty:  50 penalty units.

             (2)  Subsection (1) does not apply if the person has a reasonable excuse.

Note:          A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).

             (3)  The offence created by subsection (1) is an offence of strict liability.

             (4)  A person is not excused from giving information (including information required by a return) on the ground that the information might tend to incriminate the person. However, any information given, and any information or thing (including any document) obtained as a direct or indirect consequence of the giving of the information, is not admissible in evidence against the person in criminal proceedings other than proceedings for an offence against subsection (1).

21   Delegation

             (1)  The Minister may, by instrument in writing, delegate to an SES employee, or acting SES employee, in the Department all or any of the Minister’s powers or functions under this Act. In exercising powers or functions under the delegation, the delegate must comply with any directions of the Minister.

             (2)  The Secretary may, by instrument in writing, delegate to an SES employee, or acting SES employee, in the Department all or any of the Secretary’s powers or functions under this Act. In exercising powers or functions under the delegation, the delegate must comply with any directions of the Secretary.

22   Special Employee Entitlements Scheme for Ansett group employees

             (1)  The Workplace Relations Minister may determine, in writing, the terms of a scheme for the payment of certain entitlements to former employees of companies in the Ansett group whose employment has been terminated as a result of the insolvency of those companies.

             (2)  Without limiting subsection (1), the determination may specify:

                     (a)  the companies that are to be covered by the Scheme; and

                     (b)  the entitlements to be covered by the Scheme; and

                     (c)  the terms on which payments under the Scheme are to be made.

             (3)  The Workplace Relations Minister may authorise the following payments:

                     (a)  payments in connection with the Scheme, including:

                              (i)  payments to an entity for the purpose of helping the entity to meet payment obligations in respect of money borrowed for the purpose of making payments in connection with the Scheme; and

                             (ii)  payments by the Commonwealth under a guarantee given by a Minister on behalf of the Commonwealth in connection with a borrowing referred to in subparagraph (i);

                     (b)  payments to meet costs incurred by the Commonwealth in connection with:

                              (i)  the collection or administration of the levy; or

                             (ii)  the establishment or operation of the Scheme.

             (4)  No more than $500 million in total may be authorised under this section.

             (5)  The Consolidated Revenue Fund is appropriated for the purposes of payments under subsection (3).

23   Distribution of surplus levy

             (1)  If the Minister is satisfied that more levy has been received by the Commonwealth than is needed for the purpose for which the levy was imposed, the Minister may determine that the surplus is to be distributed in accordance with a scheme prescribed by the regulations for the purposes of this section.

             (2)  The Consolidated Revenue Fund is appropriated for the purposes of payments under subsection (1).

24   Ministerial reports

             (1)  As soon as practicable after the end of each reporting period, the Workplace Relations Minister must prepare a report that sets out details of the following matters:

                     (a)  the payments that were authorised by the Minister under section 22 during the reporting period;

                     (b)  the activities during the reporting period of any entity that were activities in respect of which the entity received payments under section 22 in any reporting period;

                     (c)  distributions under section 23 during the reporting period.

             (2)  The Workplace Relations Minister must cause a copy of the report to be tabled in each House of the Parliament.

             (3)  For the purposes of this section, each of the following is a reporting period :

                     (a)  the period from the commencement of this Act to the end of the fifth month after the month in which this Act commences;

                     (b)  each subsequent period of 12 months.

25   Regulations

             (1)  The Governor-General may make regulations prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act.

             (2)  In particular, regulations may be made on the following matters:

                     (a)  providing for the manner of payment of the levy;

                     (b)  providing for the repayment of overpayments;

                    (ba)  providing for civil penalties in relation to failures to comply with subsection 11(1) or (3) or 13(1);

                    (bc)  providing for the payment of refunds of levy on behalf of the Commonwealth by the issuers of air passenger tickets;

                     (c)  requiring persons to keep records about air passenger tickets;

                     (d)  requiring persons to provide information, to such persons as are prescribed, about air passenger tickets;

                     (e)  prescribing the form of warrant for the purposes of section 18;

                      (f)  prescribing penalties for offences against the regulations by way of fines of up to 10 penalty units.

 

 

[ Minister’s second reading speech made in—

House of Representatives on 20 September 2001

Senate on 26 September 2001 ]

 

(189/01)