Commonwealth of Australia Explanatory Memoranda

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AIR PASSENGER TICKET LEVY (IMPOSITION) BILL 2001

1998-1999-2000-2001




THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA






SENATE









AIR PASSENGER TICKET LEVY (IMPOSITION) BILL 2001









REVISED EXPLANATORY MEMORANDUM










(Circulated by authority of the Minister for Transport and Regional Services,
the Honourable John Anderson, MP)


THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILL AS INTRODUCED

AIR PASSENGER TICKET LEVY (IMPOSITION) BILL 2001

OUTLINE


This Bill imposes a levy on air passenger tickets.

The Bill operates in conjunction with the Air Passenger Ticket Levy (Collection) Bill 2001 (the Collection Bill).

The purpose of the levy is to enable the Commonwealth to recover such expenditure.

Financial impact statement


The levy imposed will fund the expenditure authorised under the Collection Bill. The amount of levy collected annually will depend on the number of tickets issued. Over its life the legislation will be cost neutral.

AIR PASSENGER TICKET LEVY (IMPOSITION) BILL 2001


NOTES ON CLAUSES


Clause 1: Short Title


The short title of the Act is to be the Air Passenger Ticket Levy (Imposition) Act 2001.

Clause 2: Commencement


The Act will commences at the same time as the Air Passenger Ticket Levy (Collection) Act 2001.

Clause 3: Crown to be bound


Under this clause, the Crown in right of each State and the Commonwealth will be bound by the Act.

Clause 4: Definition


This clause provides that air passenger ticket levy means the levy payable under the Air Passenger Ticket Levy (Collection) Act 2001

Clause 5: Extension of the Act to the external Territories


The Act will apply to all of Australia's external Territories.

Clause 6: Imposition of levy


The air passenger ticket levy is imposed under this clause at the rate of $10 per ticket.

Clause 7: Regulations


The Governor General may make regulations under the Act.

 


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