Departure Tax Collection Amendment Act 1981

No. 132 of 1981

An Act to amend the Departure Tax Collection Act 1978, and for related purposes

[Assented to 30 September 1981]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Departure Tax Collection Amendment Act 1981.

(2) The Departure Tax Collection Act 19781 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation on 1 October 1981.

Persons exempt from tax

3. Section 5 of the Principal Act is amended by omitting paragraph (1) (a) and substituting the following paragraph:

“(a) a person who is not 12 years of age, that is to say, the 12th anniversary of whose birth has not occurred;”.

Application

4. The amendment of the Principal Act made by this Act applies in relation to the departure from Australia of a person on or after 1 October 1981.

NOTE

1. No. 119, 1978.