11Charge stamps and exemption stamps

11 Charge stamps and exemption stamps

(1) The regulations may make provision for and in relation to the payment of charge by the production to authorised officers or such other officers as are prescribed of charge stamps by or on behalf of persons liable to pay charge and, in particular, without limiting the generality of the foregoing, may make provision for and in relation to: (a) the issue of charge stamps by the Commonwealth; (aa) the supply (whether by way of sale or otherwise) of charge stamps by the Commonwealth to approved agents; (ab) the terms and conditions upon which charge stamps may be supplied by the Commonwealth to approved agents; (ac) the sale of charge stamps by approved agents; (ad) the terms and conditions upon which charge stamps may be sold by approved agents; (b) refunds, by the Commonwealth or by approved agents specified in the regulations, of amounts paid for the purchase of charge stamps that are not produced for the purpose of payment of charge or in respect of which a refund is otherwise payable under the regulations; and (c) the reimbursement of approved agents who pay refunds in accordance with regulations made for the purposes of paragraph (b). (2) The regulations may make provision for and in relation to the issue by the Commonwealth of stamps (in this subsection referred to as exemption stamps) to or in respect of persons in respect of the departure of whom from Australia charge would be payable but for the operation of section 5 and, in particular, without limiting the generality of the foregoing, may make provision for and in relation to the production to authorised officers or such other officers as are prescribed of exemption stamps by or on behalf of such persons. (3) Without limiting the generality of subsection (2), the regulations may make provision for and in relation to: (a) the supply of exemption stamps by the Commonwealth to approved agents; (b) the terms and conditions upon which exemption stamps may be supplied by the Commonwealth to approved agents; (c) the supply of exemption stamps by approved agents; and (d) the terms and conditions upon which exemption stamps may be supplied by approved agents.