Departure Tax Amendment Act 1991

No. 77 of 1991

An Act to amend the Departure Tax Act 1978

[Assented to 25 June 1991]

The Parliament of Australia enacts:

Short title etc.

1. (1) This Act may be cited as the Departure Tax Amendment Act 1991.

(2) In this Act, “Principal Act” means the Departure Tax Act 19781.

Commencement

2. This Act commences on 1 August 1991.

Rate of tax

3. Section 6 of the Principal Act is amended by omitting “$10” and substituting “$20”.

Application of amendment

4. The amendment of the Principal Act made by this Act applies in relation to the departure of a person from Australia on or after 1 August 1991.

NOTE

1. No. 118, 1978, as amended. For previous amendments, see No. 131, 1981 and No. 47, 1988.

[Minister’s second reading speech made in—

House of Representatives on 8 May

1991 Senate on 19 June 1991]