Passenger Movement Charge Collection Regulations

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Passenger Movement Charge Collection Regulations

Statutory Rules 1978 No. 194 as amended

made under the

Passenger Movement Charge Collection Act 1978

This compilation was prepared on 22 July 2004
taking into account amendments up to SR 1994 No. 436

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Contents

1 Citation [see Note 1]

2 Commencement

3 Interpretation

3A Approved agents

4 Making, issue, supply and sale of charge stamps

4B Conditions on supply of charge stamps by the Commonwealth

4C Approved agents to make charge stamps available for sale

5 Payment of charge by charge stamp

6 Refunds of charge

6A Refunds for spoilt or unused charge stamps

6B Reimbursement for refunds

6C Charge stamps to be sold only for face value

6D Additional charges not allowed

7 Fraudulent use of a charge stamp

8 Making and issue of exemption stamps

8A Commonwealth to supply exemption stamps to approved agents

8AA Approved agents to make exemption stamps available

8B Supply of exemption stamps by approved agents

8C Monthly records of exemption stamps supplied by approved agents

8D Secretary may require record of exemption stamps supplied

8E Offences in relation to records

9 Production of exemption stamp

10 Fraudulent use of exemption stamp

11 Exempt persons

12 Recovery of incorrectly paid refunds

Notes

1 Citation [see Note 1]

These Regulations may be cited as the Passenger Movement Charge Collection Regulations.

2 Commencement

These Regulations shall come into operation on 24 October 1978.

3 Interpretation

(1) In these Regulations, unless the contrary intention appears:

approved agent means a body or person appointed under regulation 3A to be an approved agent.

departure area, in relation to an international airport, means the area, within the terminal at the airport, set aside for the reception of persons who:

(a) intend to depart from Australia as passengers on an international flight from that airport; and

(b) have not complied with a requirement under the Migration Regulations to furnish a passenger card in respect of that departure to an officer.

exempt person means a person in respect of whose departure from Australia charge would be payable but for the operation of subsection 5 (1) of the Act.

face value, in relation to a charge stamp, means an amount equal to the amount of charge denoted by the stamp.

international airport means an aerodrome that is designated as an international airport under section 9 of the Air Navigation Act 1920.

international flight means a flight that passes through the air space over the territory of more than one country.

month means one of the 12 months of the year.

Secretary means Secretary of the Department of Transport and Communications.

the Act means the Passenger Movement Charge Collection Act 1978.

(2) For the purposes of these Regulations, an international flight shall be taken to depart when the aircraft making the flight first moves under its own power for the purpose of taking-off on that flight.

(3) For the purposes of these Regulations, the relevant period in relation to an international flight is the period immediately before the departure of that flight, being:

(a) where the flight is from the international airport at Adelaide, Brisbane, Cairns, Darwin, Melbourne, Perth or Sydney — a period of 90 minutes;

(b) where the flight is from the international airport at Townsville — a period of 75 minutes;

(c) where the flight is from the international airport at Hobart — a period of 60 minutes; and

(d) where the flight is from any other international airport — a period of 30 minutes.

3A Approved agents

(1) The Minister may, in writing, appoint a body or person to be an approved agent.

(2) The Minister may enter into an arrangement with a body or person appointed to be an approved agent in relation to the terms on which the body or person is to act as an approved agent.

4 Making, issue, supply and sale of charge stamps

(1) For the purposes of the Act, the Minister shall cause charge stamps to be made and issued for denoting the payment of an amount of charge.

(2) The Minister shall cause charge stamps to be made available for supply, by way of sale by the Commonwealth, to approved agents.

(3) Charge stamps may be sold for face value:

(a) by the Commonwealth to an approved agent; and

(b) in the case of charge stamps supplied by way of sale by the Commonwealth to an approved agent — by the approved agent.

4B Conditions on supply of charge stamps by the Commonwealth

(1) The supply of a charge stamp by way of sale by the Commonwealth to an approved agent shall be subject to the following conditions:

(a) payment for the purchase of the stamp shall be made to the Commonwealth not later than the day on which that payment is payable;

(b) where payment for the purchase of the stamp has not been made to the Commonwealth by the expiration of the day on which that payment is payable, the agent shall be liable to pay to the Commonwealth, in addition to the amount of the first-mentioned payment, an amount calculated on the amount of that first-mentioned payment remaining unpaid at the rate of 1.5% for each month or part of a month for which that amount remains unpaid, to be computed from the day on which that first-mentioned payment became payable.

(2) For the purposes of subregulation (1), the day on which payment for the purchase of a charge stamp is payable is:

(a) where the stamp has been purchased from the Commonwealth by an approved agent other than the Australian Postal Commission (in this regulation referred to as Australia Post) — the last day of the month next following the month within which the stamp is supplied by the Commonwealth in accordance with the contract of sale;

(ab) where the stamp has been purchased from the Commonwealth by Australia Post:

(i) if the stamp is sold by Australia Post in a month other than the month of June — the fourteenth day of the month next following the month in which the stamp was so sold;

(ii) if the stamp is a stamp counted as being in the predetermined quota of charge stamps for the month of June in the current year — the last day of that month; or

(iii) if the number of charge stamps sold by Australia Post in the month of June in the current year exceeds the predetermined quota of charge stamps for that month and the stamp is a charge stamp sold in that month in excess of that quota — the day on which payment is made to the Commonwealth by Australia Post in respect of charge stamps sold by Australia Post in the month of July in that year; or

(b) where the day ascertained in accordance with paragraph (a) or (ab) falls on a Saturday or Sunday or on a day which is a public holiday or bank holiday in the place in which the payment to the Commonwealth is proposed to be made — the last day preceding the day ascertained in accordance with paragraph (a) or (ab) that is not a Saturday or Sunday or a day which is a public holiday or bank holiday in that place.

(2A) The supply of a charge stamp by way of sale by the Commonwealth to Australia Post shall, in addition to being subject to the conditions set out in subregulation (1), be subject to the conditions set out in subregulations (2B) and (2C).

(2B) For the purposes of this regulation, the Secretary or a person authorised by the Secretary for this purpose and Australia Post shall, before the month of June in each year after 1987, enter into an agreement specifying a number of charge stamps as being the number of charge stamps likely to be sold by Australia Post during the month of June in that year.

(2C) If the number of charge stamps sold by Australia Post during the month of June in any year is less than the predetermined quota of charge stamps for that month, Australia Post shall set off, against the amount payable by Australia Post to the Commonwealth in respect of the charge stamps sold by Australia Post during the month of July in that year, the amount by which the amount paid by Australia Post to the Commonwealth for the charge stamps counted as being in the quota exceeds the amount that the Commonwealth was entitled to receive in respect of the first-mentioned charge stamps.

(4) For the purposes of this regulation:

(a) the predetermined quota of charge stamps for the month of June in the year 1987 is 200,000; and

(b) the predetermined quota of charge stamps for the month of June in any subsequent year is the number of stamps specified in an agreement referred to in subregulation (2B) as being the number of charge stamps likely to be sold by Australia Post during the month of June in that year.

4C Approved agents to make charge stamps available for sale

(1) An approved agent shall make charge stamps available for sale to passengers on an international flight from an international airport, within the departure area of the international airport from which the international flight departs, for not less than the relevant period in relation to that flight.

(2) An approved agent that fails, without reasonable excuse, to comply with subregulation (1) is guilty of an offence punishable, on conviction, by a fine not exceeding $500.

5 Payment of charge by charge stamp

(1) A person liable to pay charge in respect of his departure from Australia may pay the charge by the production, by him or on his behalf, to an authorized officer of a charge stamp to the value of the amount of charge for which the person is so liable (being a stamp that has not been cancelled or in any way defaced or spoilt).

(2) Where a charge stamp is so produced to an authorized officer, the authorized officer shall cancel the charge stamp by impressing a stamp bearing the words ‘Departed Australia’ and the date on which the cancellation is made in ink on or across the charge stamp, or by writing in ink on or across the charge stamp his name or initials and the date on which the cancellation is made.

6 Refunds of charge

(1) A person who is, by virtue of subsection 9 (1) of the Act, entitled to a refund of charge may apply to the Commonwealth for a refund of the amount of that charge.

(2) An application under subregulation (1) shall be:

(a) in writing;

(b) accompanied by the charge stamp that was cancelled by an authorized officer when the charge was paid, a photocopy or photograph of that stamp or other evidence sufficient to prove his or her entitlement to the refund sought in that application; and

(c) given to an authorized officer.

(3) An authorized officer who receives an application under subregulation (1) shall cause the amount of the refund to which the applicant is entitled to be paid to the applicant.

6A Refunds for spoilt or unused charge stamps

(1) Where a charge stamp that has not been cancelled:

(a) is defaced or spoilt; or

(b) for any other reason has not been produced to an authorized officer for the purpose of payment of charge;

a person may request the Commonwealth or an approved agent to refund the amount paid by the person for the purchase of the stamp.

(2) A request under subregulation (1) may be made orally or in writing.

(3) A person who makes a request under subregulation (1) shall, when making the request, give the charge stamp in respect of which the refund is requested to the organisation to which the request is made.

(4) A request under subregulation (1) for a refund from the Commonwealth shall be made to an authorized officer.

(5) An authorized officer who receives a request under subregulation (1) and the charge stamp in respect of which the request is made shall cause a refund of the face value of the stamp to be paid by the Commonwealth to the person who made the request.

(6) Where a request under subregulation (1) is made to an approved agent, the agent may give the person who made the request a refund of the face value of the stamp in respect of which the request was made.

6B Reimbursement for refunds

(1) Where an approved agent gives a refund under subregulation 6A (6), the agent may apply to the Commonwealth for reimbursement of the amount of the refund.

(2) An application under subregulation (1) shall:

(a) be in writing accompanied by the charge stamp in respect of which the refund was given;

(b) specify the reason for the refund; and

(c) be given to an authorized officer.

(3) An authorized officer who receives an application under subregulation (1) shall cause the Commonwealth to reimburse the applicant the face value of the stamp in respect of which the application is made.

(4) Reimbursement under subregulation (3) shall be made:

(a) where the applicant notifies an authorized officer in writing that the amount of the reimbursement is to be paid to the applicant — by paying that amount to the applicant; or

(b) in any other case — by applying the amount of the reimbursement in discharge of the liability of the applicant to the Commonwealth for other charge stamps purchased or to be purchased by the applicant.

6C Charge stamps to be sold only for face value

An approved agent shall not sell, or offer for sale, a charge stamp for an amount other than the face value of the stamp.

Penalty: $500.

6D Additional charges not allowed

An approved agent that sells a charge stamp or offers a charge stamp for sale shall not, in relation to the sale, impose a fee or charge that is additional to the face value of the stamp.

Penalty: $500.

7 Fraudulent use of a charge stamp

A person shall not, with intent to defraud:

(a) spoil or deface a charge stamp;

(b) remove a charge stamp from a document; or

(c) produce a charge stamp to an authorized officer.

Penalty: $500.

8 Making and issue of exemption stamps

(1) For the purposes of the Act, the Minister shall cause to be made stamps for denoting exemption from liability to charge.

(2) The Minister shall arrange for exemption stamps to be made available for issue to or in respect of exempt persons.

8A Commonwealth to supply exemption stamps to approved agents

(1) The Secretary shall, upon being so requested in writing by an approved agent, arrange for exemption stamps to be supplied by the Commonwealth to the agent.

(2) In arranging for the supply of exemption stamps requested under subregulation (1), the Secretary shall have regard to:

(a) the number of stamps requested;

(b) the period in respect of which the request is made; and

(d) any other matter that is relevant.

8AA Approved agents to make exemption stamps available

(1) An approved agent shall make exemption stamps available for supply to exempt persons who are passengers on an international flight from an international airport, within the departure area of the international airport from which the international flight departs, for not less than the relevant period in relation to that flight.

(2) An approved agent that fails, without reasonable excuse, to comply with subregulation (1) is guilty of an offence punishable, on conviction, by a fine not exceeding $500.

8B Supply of exemption stamps by approved agents

An approved agent that supplies an exemption stamp to a person other than an exempt person is guilty of an offence punishable, on conviction, by a fine not exceeding $500.

8C Monthly records of exemption stamps supplied by approved agents

(1) Where, in a month, an approved agent supplies exemption stamps to persons in respect of the departure of those persons from Australia, the agent shall give the Secretary a record in writing in relation to the stamps so supplied.

(2) A record referred to in subregulation (1) in relation to exemption stamps supplied in a month shall:

(a) specify:

(i) the number of those stamps;

(ii) by reference to the appropriate class of exempt persons, the ground on which each stamp was supplied;

(iii) the name of each person who had attained the age of 12 years to whom a stamp was supplied; and

(iv) the flight number or other identification of each international flight on which a person to whom a stamp was supplied, departed, or intended to depart, from Australia; and

(b) subject to subregulation (3), be given to the Secretary not later than the last day of the next following month.

(3) Where the day ascertained in accordance with paragraph (2) (b) falls on a Saturday or Sunday or on a day which is a public holiday or bank holiday in the place in which the record is proposed to be given to the Secretary, the record shall be given to the Secretary not later than the last day preceding the day ascertained in accordance with that paragraph that is not a Saturday or Sunday or a day which is a public holiday or bank holiday in that place.

8D Secretary may require record of exemption stamps supplied

(1) Where, on a day, an approved agent supplies exemption stamps to persons in respect of the departure of those persons from Australia, the Secretary may, by notice in writing, require the agent to give the Secretary, not later than a day specified in the notice, a record in writing in relation to the stamps so supplied.

(2) The day specified in a notice under subregulation (1) shall be a day that is not earlier than 7 days after the day on which the notice is given to an approved agent.

(3) A record referred to in subregulation (1) in relation to exemption stamps supplied on a day shall specify, in relation to those stamps, the particulars specified in paragraph 8C (2) (a).

8E Offences in relation to records

An approved agent shall not:

(a) without reasonable excuse, fail to comply with a requirement to which it is subject by virtue of subregulation 8C (1);

(b) without reasonable excuse, fail to comply with a requirement in a notice given to it under subregulation 8D (1); or

(c) in a record required by subregulation 8C (1), or by a notice under subregulation 8D (1), make a statement that is false or misleading in a material particular.

Penalty: $500.

9 Production of exemption stamp

(1) An exempt person who departs from Australia may produce an exemption stamp to an authorized officer in respect of that departure or cause an exemption stamp to be so produced on that person’s behalf.

(2) Where an exemption stamp is so produced to an authorized officer, the authorized officer shall cancel the exemption stamp by impressing a stamp bearing the words ‘Departed Australia’ and the date on which the cancellation is made in ink on or across the exemption stamp, or by writing in ink on or across the exemption stamp his name or initials and the date on which the cancellation is made.

10 Fraudulent use of exemption stamp

A person shall not, with intent to defraud, produce an exemption stamp to an authorized officer.

Penalty: $500.

11 Exempt persons

(1) Each of the following persons is a person prescribed for the purposes of section 5 of the Act:

(a) a member of the British royal family;

(b) the Governor-General and the Governor-General’s spouse;

(c) a Governor of a State and the Governor’s spouse;

(d) a Head of State or Head of Government of a country other than Australia;

(e) a person concluding a visit to Australia, being a visit:

(i) undertaken at the invitation of the Government of the Commonwealth;

(ii) during which he was the guest of the Government of the Commonwealth; or

(iii) the expenses of which were borne by the Commonwealth;

(f) a member of the Defence Force of the Commonwealth travelling in the course of his duty as such a member;

(g) a member of the naval, military or air force of a country other than Australia concluding a visit to Australia, being a visit undertaken in the course of his duty as such a member, or a dependant of such a member concluding a visit to Australia, being a visit undertaken in the company of that member in the course of that member’s duty as such a member;

(h) a person who:

(i) was a member of the crew of a vessel when that vessel arrived at a port or airport in Australia; and

(ii) is a passenger on that vessel, or on another vessel, in the course of his employment or otherwise at the expense of his employer;

(i) an officer of the Department of Transport authorized under regulation 253 of the Air Navigation Regulations who is a passenger on an aircraft for the purpose of exercising his powers under that regulation in relation to that aircraft, its operator or its crew;

(j) a person who, having migrated to Australia, is, at his own request and at the expense of the Commonwealth:

(i) being repatriated to the country from which he emigrated; or

(ii) further emigrating to another country;

(k) a person who:

(i) visited Australia as a passenger on a vessel that arrived in Australia by reason only of the illness of a person on board the vessel, stress of weather or other circumstances of emergency; and

(ii) is concluding that visit as soon as it is reasonably practicable for him to do so;

(l) a person who, having arrived in Australia in the course of a voyage from a place outside Australia to a destination outside Australia, is departing from Australia:

(i) except where subparagraph (ii) applies — not later than on the day following the day on which he so arrived in Australia; or

(ii) where the person, being a person who intended to depart from Australia not later than the day following the day of his arrival, has been prevented from so doing by reason of circumstances beyond the control of the person — as soon as it is reasonably practicable for him to do so after those circumstances have ceased to exist;

(m) a person who is undertaking a voyage that is a prescribed voyage in relation to him, being a person who was, on a previous departure by him from Australia in the course of that voyage, required to pay charge, or tax under the Departure Tax Collection Act 1978, in respect of that previous departure;

(n) a person who:

(i) is an Australian citizen;

(ii) is a traditional inhabitant in relation to Australia; and

(iii) is travelling in connection with the performance of traditional activities;

(o) a person who:

(i) is a citizen of Papua New Guinea whose continued presence in Australia is not subject to any limitation as to time imposed by law;

(ii) is a traditional inhabitant in relation to Papua New Guinea; and

(iii) is travelling in connection with the performance of traditional activities;

(p) a person who:

(i) is a citizen of Papua New Guinea;

(ii) is a traditional inhabitant in relation to Papua New Guinea;

(iii) entered a part of Australia that is in the Protected Zone or in an area in the vicinity of the Protected Zone in connection with the performance of traditional activities;

(iv) has not remained in Australia otherwise than in connection with the performance of traditional activities;

(v) has not, during the person’s visit, entered a part of Australia other than a part of Australia that is in the Protected Zone or in an area in the vicinity of the Protected Zone; and

(vi) is not a person in respect of whom a declaration is in force under subsection 8 (2) of the Migration Act 1958.

(2) In this regulation:

area in the vicinity of the Protected Zone means an area in respect of which a notice is in force under subsection 5 (5A) of the Migration Act 1958.

prescribed voyage, in relation to a person, means a voyage undertaken by the person from a place outside Australia to a final destination outside Australia, being a voyage in the course of which the person:

(a) has stopped over, or is scheduled to stop over, more than once at a place or places in Australia; and

(b) has not returned, or is not scheduled to return, more than once to the place where the person commenced the voyage.

Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that treaty.

Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea that was signed at Sydney on 18 December 1978, being the treaty a copy of which is set out in the Schedule to the Torres Strait Fisheries Act 1984.

traditional activities has the same meaning as in the Torres Strait Treaty.

traditional inhabitants has the same meaning as in the Torres Strait Fisheries Act 1984.

12 Recovery of incorrectly paid refunds

Where a person obtains a refund of charge to which he was not entitled, an amount equal to the amount so refunded to him is a debt due to the Commonwealth by that person and may be recovered by action in a court of competent jurisdiction.

Notes to the Passenger Movement Charge Collection Regulations

Note 1

Note: The Passenger Movement Charge Collection Regulations (in force under the Passenger Movement Charge Collection Act 1978) as shown in this compilation comprise Statutory Rules 1978 No. 194 amended as indicated in the Tables below.

Note: For all relevant information pertaining to application, saving or transitional provisions see Table A.

Note: > Note: Table of Statutory Rules

Note: > Note: Table of Amendments

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="2" style="width:355.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmendHead" style="margin-right:0pt"><span>ad. = added or inserted</span><span> </span><span>am. = amended</span><span> </span><span>rep. = repealed</span><span> </span><span>rs. = repealed and substituted</span></p></td></tr><tr><td style="width:111.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>Provision affected</span></p></td><td style="width:233pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>How affected</span></p></td></tr></thead><tbody><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 1</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 3</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1986 Nos. 170 and 171; 1988 No. 157; 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 3A</span><span style="width:90.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1988 No. 157</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 4</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1986 No. 170; 1988 No. 157; 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 4A</span><span style="width:90.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1986 No. 170</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rep. 1988 No. 157</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 4B</span><span style="width:90.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1986 No. 170</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1987 No. 112; 1988 No. 157; 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 4C</span><span style="width:90.39pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1986 No. 171</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rs. 1988 No. 157</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 5</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 6</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rs. 1979 No. 167; 1986 No. 170</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1987 No. 159; 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 6A–6D</span><span style="width:71.38pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1986 No. 170</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1988 No. 157; 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 7</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 8</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1986 No. 170; 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 8A</span><span style="width:90.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1986 No. 170</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1988 No. 157</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 8AA</span><span style="width:84.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1986 No. 171</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rs. 1988 No. 157</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 8B</span><span style="width:90.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1986 No. 170</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rs. 1988 No. 157</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 8C–8E</span><span style="width:71.38pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1986 No. 170</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1988 No. 157</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 9</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1986 No. 170</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 11</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1978 No. 273</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rs. 1979 No. 167</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1983 No. 245; 1985 No. 8; 1994 No. 436</span></p></td></tr><tr><td style="width:111.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 12</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1979 No. 167</span></p></td></tr><tr><td style="width:111.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt; margin-bottom:3pt"><span></span></p></td><td style="width:233pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt; margin-bottom:3pt"><span>am. 1994 No. 436</span></p></td></tr></tbody></table>

Note: Table A

Application, saving or transitional provisions

Statutory Rules 1994 No. 436

18 Application of the Departure Tax Collection Regulations

18.1 In spite of the amendments made by these Regulations, the Departure Tax Collection Regulations continue to apply in relation to refunds of tax.

18.2 The amendments made by these Regulations do not affect the conditions attaching under the Departure Tax Collection Regulations to the supply of a tax stamp.