11Ticketing airline responsible for collecting levy on air passenger tickets

#### 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.