Migration (Delayed Visa Applications) Tax

Act 1992

No. 178 of 1992

An Act to impose a tax on certain delayed applications for visas

[Assented to 16 December 1992]

The Parliament of Australia enacts:

Short title

1. This Act may be cited as the Migration (Delayed Visa Applications) Tax Act 1992.

Commencement

2. This Act commences on 1 November 1993.

Interpretation

3.(1) In this Act, unless the contrary intention appears, expressions have the same meanings as in the Migration Act 1958.

(2) In this Act, “entry permit”, “entry visa”, “illegal entrant”, “prohibited immigrant” and “prohibited non-citizen” have the meanings

they had in the Migration Act 1958 as in force at any time before the commencement of this Act.

(3) In this Act:

“unlawful presence period”, in relation to a non-citizen who applies for a visa, means a period before the application when he or she was an unlawful non-citizen, illegal entrant, prohibited immigrant or prohibited non-citizen, not being:

(a)     any period before the non-citizen was granted another visa on the application for which visa tax was paid; or

(b)     any period before the non-citizen was granted another visa on the application for which visa tax was not imposed other than a bridging visa; or

(c)     any period between the non-citizen making an unsuccessful application for a visa and the final determination of the unsuccessful application; or

(d)     any period before the grant to the non-citizen of an entry visa or entry permit; or

(e)     any period between the non-citizen making an unsuccessful application for an entry visa or entry permit and the final determination of the unsuccessful application;

“visa tax” means the tax imposed by this Act.

Imposition of visa tax

4. Tax is imposed on an application for a visa by a non-citizen with:

(a)     a continuous unlawful presence period of at least 12 months; or

(b)     unlawful presence periods adding up to at least 12 months.

Exemptions

5.(1) Visa tax is not imposed on an application for a protection visa or a bridging visa.

(2)     Visa tax is not imposed on an application for a visa to be granted when the applicant is outside Australia.

(3)     Visa tax is not imposed on an application that is not approved.

(4)     Visa tax is not imposed on an application for a visa if:

(a)     the applicant leaves Australia without the visa being granted; and

(b)     the leaving is recorded in movement records; and

(c)     the visa is not granted after the leaving.

(5) Visa tax is not imposed on an application if the Minister determines, in writing, that its payment would cause the applicant extreme hardship.

Amount of visa tax

6.(1) The amount of visa tax on an application is the amount calculated using the formula:

where:

“unlawful years” means:

(a)     if the number calculated by dividing by 12 the number of months in the unlawful presence period, or sum of such periods, of the applicant is a whole number—the number calculated; or

(b)     if the number calculated is not a whole number—the next whole number lower than the number calculated;

“visa year amount” means the year amount for the financial year in which the application is made.

(2) The year amount is:

(a)     for the financial year 1993-94—$3,000; or

(b)     for a later financial year (“later year”)—the amount calculated by:

(i) taking the year amount for the financial year just before the later year; and

(ii) multiplying that amount taken by the indexation factor for the later year.

(3) The indexation factor for a later year is calculated using the formula:

(4)     The indexation factor is to be calculated to 3 decimal places, but increased by .001 if the 4th decimal place would have been more than 4.

(5)     Calculations under subsection (3):

(a)     are to be made using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and

(b)     are to disregard indexation numbers that are published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).

(6) In subsections (3) and (5):

“CPI quarter” means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December;

 

“index number” means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Statistician.

Who pays visa tax

7. Visa tax on an application for a visa is payable by the applicant for the visa.

[Minister’s second reading speech made in—

House of Representatives on 4 November 1992

Senate on 12 November 1992]