An Act to provide for a levy on certain air passenger tickets,
and for related purposes
Part 1—Preliminary
1
Short title [see Note 1]
This Act may be cited as the Air
Passenger Ticket Levy (Collection) Act 2001.
2
Commencement
This Act commences, or is taken to have
commenced, on 1 October 2001.
3
Crown to be bound
This Act binds the Crown in each of its
capacities, but does not make the Crown liable to be prosecuted for an offence.
4
Application of Criminal Code
Chapter 2 of the Criminal Code
applies to offences against this Act.
5
Definitions
In this Act, unless the contrary
intention appears:
air passenger ticket means a ticket, or
electronic record, on the basis of which a person is treated as being entitled
to travel as a passenger on a particular flight or flights.
Australia, when used in a geographical sense,
includes the external Territories.
Australian flight means a flight that takes
off from a place in Australia (whether the flight is to another place in
Australia or to a place outside Australia).
Commonwealth authority means a corporation
established for a public purpose by a law of the Commonwealth.
due date for accounting for an amount
received on account of levy payable on the purchase of an air passenger ticket
is the end of the month that follows the month in which the ticket is
purchased.
entity means any of the following:
(a) an individual;
(b) a body corporate;
(c) a partnership;
final levy month means the month notified by
the Minister as the final levy month under section 12.
inspector means a person appointed as an
inspector under section 19.
levy means the levy payable under this Act.
month means any of the months of the year.
operator of a flight by an aircraft means the
person who conducts, or offers to conduct, an air service by the use of the
aircraft for that flight.
regular public transport operation has the
same meaning as in the Air Navigation Act 1920.
relevant flight means an Australian flight
that is operated as part of a regular public transport operation.
Secretary means the Secretary of the
Department.
Special Employee Entitlements Scheme for Ansett group
employees means the scheme whose terms are determined under subsection
22(1).
Workplace Relations Minister means the
Minister administering the Fair Work Act 2009.
6 What
constitutes one air passenger ticket for the purposes of this Act
(1) An air passenger ticket that covers
flights provided by 2 or more operators is treated as one air passenger ticket
for the purposes of this Act (and not as a separate air passenger ticket in
relation to each of those operators).
(2) The regulations may provide that, in the
circumstances specified in the regulations, what would, or might, otherwise be
2 or more air passenger tickets are to be treated as one air passenger ticket
for the purposes of this Act.
(3) The regulations may provide that, in the
circumstances specified in the regulations, what would otherwise be one air
passenger ticket is to be treated as 2 or more air passenger tickets for the
purposes of this Act.
Note: If regulations are made for the purposes of
this subsection, a separate amount of levy will be payable in relation to the
purchase of each of the 2 or more air passenger tickets.
7
Purpose of the levy
The purpose of the levy is to meet the
cost of payments by the Commonwealth under the Special Employee Entitlements
Scheme for Ansett group employees.
8
Extension of Act to the external Territories
This Act extends to all the external
Territories.
Part 2—Liability for levy
9 Air
passenger ticket levy
(1) Levy is payable on an air passenger
ticket that:
(a) is purchased on or after
1 October 2001 and before the end of the final levy month; and
(b) covers at least one relevant
flight.
(2) Levy is not payable on an air passenger
ticket if:
(a) the ticket is a paper ticket that
the passenger takes possession of at a place outside Australia; or
(b) the regulations provide that levy
is not payable on the ticket.
10
Purchaser liable to pay levy
The levy payable on an air passenger
ticket is payable by the person who purchases the ticket.
11
Ticketing airline responsible for collecting levy on air passenger tickets
(1) A person who is the operator of flights
(whether relevant flights or not) commits an offence if:
(a) the person issues an air passenger
ticket; and
(b) levy is payable on the purchase of
the ticket; and
(c) the person does not:
(i) collect; or
(ii) make adequate
arrangements for the collection of;
an amount from the purchaser on
account of, and sufficient to cover, the levy payable on the ticket.
Penalty: 1 penalty unit.
(2) If 2 or more operators of flights issue
an air passenger ticket in conjunction with one another, subsection (1)
applies only to the operator who is to provide the first relevant flight
covered by the ticket.
(3) A person who receives an amount on
account of a purchaser’s liability for the levy on an air passenger ticket must
ensure that, before the due date for accounting for the amount, the amount is:
(a) applied to discharge the
purchaser’s liability for the levy; or
(b) if the purchaser is entitled to a
refund of the levy:
(i) refunded to the
purchaser; or
(ii) offset against the
purchaser’s liability for levy on the purchase of another air passenger ticket.
Penalty: 1 penalty unit.
12
Final levy month
(1) The Minister may, by notice in the Gazette,
notify a month as the final levy month for the purposes of this Act.
(2) A notice under this section cannot be
amended or revoked.
12A
Special arrangements for payment of levy
(1) The Minister may make an arrangement with
a person who is the operator of relevant flights under which the operator
agrees to pay to the Commonwealth, in the manner provided in the arrangement,
an amount in respect of the levy payable on air passenger tickets issued by the
operator.
(2) In deciding whether to make an
arrangement with an operator under subsection (1), the Minister must have
regard to:
(a) the desirability of mitigating, or
limiting, any distortions that the operator’s ticketing arrangements would
otherwise cause in the incidence of the levy on air passenger tickets issued by
the operator (compared with the levy on air passenger tickets issued by other
operators of relevant flights); and
(b) any other relevant matter.
(3) A person who purchases an air passenger
ticket to which the arrangement with the operator under subsection (1)
applies is taken, for all the purposes of this Act, to have paid any levy
payable on the ticket when the ticket is purchased.
(4) An amount payable by the operator to the
Commonwealth under the arrangement under subsection (1) may be recovered
by the Commonwealth by action against the operator in a court of competent
jurisdiction.
Part 3—Collection of levy
13
Returns
(1) A person who is the operator of flights,
and issues air passenger tickets for relevant flights, must lodge a return in
relation to air passenger tickets for relevant flights issued by the operator
in a particular month.
(2) The return must:
(a) be lodged with the Secretary; and
(b) be lodged before the end of the
month that follows the month in which the tickets are purchased; and
(c) be in a form approved by the
Secretary; and
(d) contain the information required
by the form.
14
When levy payable
The levy on an air passenger ticket is
due for payment when the ticket is purchased.
15
Recovery of levy
(1) Levy that has become due for payment may
be recovered by the Commonwealth as a debt due to the Commonwealth.
(2) In proceedings for recovery of the levy,
a statement or averment in the complaint, claim or declaration of the plaintiff
is prima facie evidence of the matter stated or averred.
16
Refunds
(1) An amount of the levy overpaid on an air
passenger ticket must be refunded to the purchaser of the ticket.
(2) The levy paid on an air passenger ticket
must be refunded to the purchaser if the ticket is cancelled without being used
for a relevant flight.
(3) The levy paid on an air passenger ticket
must be refunded to the purchaser if:
(a) the ticket covers at least one
relevant flight; and
(b) the date for the last relevant
flight covered by the ticket passes; and
(c) the ticket has not been used for
any of the relevant flights.
Part 4—Miscellaneous
17
Authorised officers’ powers to seek information
(1) An authorised officer may give a person a
written notice requiring the person:
(a) to give the authorised officer
specified information on matters relevant to:
(i) the receipt of amounts
on account of purchasers’ liability for the levy; or
(ii) the application of the
amounts received to discharge purchasers’ liability for the levy; or
(iia) the operation of an
arrangement under section 12A; or
(iii) otherwise in relation
to the collection of the levy;
within a reasonable time
specified in the notice; and
(b) to verify the information by statutory
declaration.
(2) The Secretary may authorise an officer in
writing for the purposes of this section.
(3) In this section:
authorised officer means:
(a) the Secretary; or
(b) an officer authorised by the
Secretary for the purposes of this section.
officer means an APS employee in the
Department or an officer, member or employee of a Commonwealth authority.
18
Access to premises etc.
(1) The functions of an inspector under this
section are to search for, inspect, take extracts from and make copies of any
levy‑related documents.
(2) An inspector may, with the consent of the
occupier of any premises, enter the premises for the purpose of exercising the
functions of an inspector under this section.
(3) If an inspector has reason to believe
that there are levy‑related documents on particular premises, the
inspector may make an application to a Magistrate for a warrant authorising the
inspector to enter the premises for the purpose of exercising the functions of
an inspector under this section.
(4) If the Magistrate is satisfied by
information on oath or affirmation:
(a) that there is reasonable ground
for believing that there are levy‑related documents on the premises; and
(b) that the issue of the warrant is
reasonably required for the purposes of this Act;
the Magistrate may issue a warrant authorising the
inspector to enter the premises:
(c) with such assistance as the
inspector thinks necessary, and if necessary by reasonable force; and
(d) during such hours of the day or
night as the warrant specifies, or, if the warrant so specifies, at any time;
for the purpose of exercising the functions of an
inspector under this section.
(5) If an inspector has entered any premises
under subsection (2), or under a warrant, the inspector may exercise the functions
of an inspector under this section.
(6) A person must not obstruct or hinder an
inspector who is acting:
(a) under a warrant; or
(b) under subsection (5) in
relation to the execution of a warrant.
Penalty: 20 penalty units.
(7) In this section:
levy‑related documents means any
documents relating to:
(a) matters in respect of which the
levy is, or may be, payable; and
(b) the collection of amounts on
account of the levy and the application of those amounts to discharge purchasers’
liabilities for the levy; and
(ba) the operation of an arrangement
under section 12A; and
(c) the payment of the levy.
premises includes the following:
(a) a structure, building, aircraft,
vehicle or vessel;
(b) a place (whether enclosed or built
on or not);
(c) a part of a thing referred to in
paragraph (a) or (b).
warrant means a warrant granted under this
section.
19
Appointment of inspectors
(1) The Secretary may, by instrument in
writing, appoint any of the following persons as an inspector for the purposes
of this Act:
(a) a person employed by the
Commonwealth;
(b) a person employed by a State, by
the Australian Capital Territory or by the Northern Territory.
(2) In exercising powers or performing
functions as an inspector, an inspector must comply with any directions of the
Secretary.
(3) The Secretary must issue an identity card
to an inspector, in the form prescribed by the regulations. The identity card
must contain a recent photograph of the inspector.
(4) If a person to whom an identity card has been
issued ceases to be an inspector, the person must immediately return the
identity card to the Secretary.
Penalty: 1 penalty unit.
(5) An inspector must carry the identity card
at all times when exercising powers or performing functions as an inspector.
20
Offences
(1) A person must not:
(a) fail to lodge a return as required
by section 13; or
(b) fail to give information that the
person is required to give under this Act or the regulations.
Penalty: 50 penalty units.
(2) Subsection (1) does not apply if the
person has a reasonable excuse.
Note: A defendant bears an evidential burden in
relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal
Code).
(3) The offence created by
subsection (1) is an offence of strict liability.
(4) A person is not excused from giving
information (including information required by a return) on the ground that the
information might tend to incriminate the person. However, any information
given, and any information or thing (including any document) obtained as a
direct or indirect consequence of the giving of the information, is not
admissible in evidence against the person in criminal proceedings other than
proceedings for an offence against subsection (1).
21
Delegation
(1) The Minister may, by instrument in
writing, delegate to an SES employee, or acting SES employee, in the Department
all or any of the Minister’s powers or functions under this Act. In exercising
powers or functions under the delegation, the delegate must comply with any directions
of the Minister.
(2) The Secretary may, by instrument in
writing, delegate to an SES employee, or acting SES employee, in the Department
all or any of the Secretary’s powers or functions under this Act. In exercising
powers or functions under the delegation, the delegate must comply with any
directions of the Secretary.
22
Special Employee Entitlements Scheme for Ansett group employees
(1) The Workplace Relations Minister may
determine, in writing, the terms of a scheme for the payment of certain entitlements
to former employees of companies in the Ansett group whose employment has been
terminated as a result of the insolvency of those companies.
(2) Without limiting subsection (1), the
determination may specify:
(a) the companies that are to be covered
by the Scheme; and
(b) the entitlements to be covered by
the Scheme; and
(c) the terms on which payments under
the Scheme are to be made.
(3) The Workplace Relations Minister may
authorise the following payments:
(a) payments in connection with the Scheme,
including:
(i) payments to an entity
for the purpose of helping the entity to meet payment obligations in respect of
money borrowed for the purpose of making payments in connection with the
Scheme; and
(ii) payments by the
Commonwealth under a guarantee given by a Minister on behalf of the
Commonwealth in connection with a borrowing referred to in
subparagraph (i);
(b) payments to meet costs incurred by
the Commonwealth in connection with:
(i) the collection or
administration of the levy; or
(ii) the establishment or
operation of the Scheme.
(4) No more than $500 million in total may be
authorised under this section.
(5) The Consolidated Revenue Fund is
appropriated for the purposes of payments under subsection (3).
23
Distribution of surplus levy
(1) If the Minister is satisfied that more
levy has been received by the Commonwealth than is needed for the purpose for
which the levy was imposed, the Minister may determine that the surplus is to
be distributed in accordance with a scheme prescribed by the regulations for
the purposes of this section.
(2) The Consolidated Revenue Fund is
appropriated for the purposes of payments under subsection (1).
24
Ministerial reports
(1) As soon as practicable after the end of
each reporting period, the Workplace Relations Minister must prepare a report
that sets out details of the following matters:
(a) the payments that were authorised
by the Minister under section 22 during the reporting period;
(b) the activities during the
reporting period of any entity that were activities in respect of which the
entity received payments under section 22 in any reporting period;
(c) distributions under
section 23 during the reporting period.
(2) The Workplace Relations Minister must
cause a copy of the report to be tabled in each House of the Parliament.
(3) For the purposes of this section, each of
the following is a reporting period:
(a) the period from the commencement
of this Act to the end of the fifth month after the month in which this Act
commences;
(b) each subsequent period of 12
months.
25
Regulations
(1) The Governor‑General may make
regulations prescribing matters:
(a) required or permitted by this Act
to be prescribed; or
(b) necessary or convenient to be
prescribed for carrying out or giving effect to this Act.
(2) In particular, regulations may be made on
the following matters:
(a) providing for the manner of
payment of the levy;
(b) providing for the repayment of
overpayments;
(ba) providing for civil penalties in
relation to failures to comply with subsection 11(1) or (3) or 13(1);
(bc) providing for the payment of
refunds of levy on behalf of the Commonwealth by the issuers of air passenger
tickets;
(c) requiring persons to keep records
about air passenger tickets;
(d) requiring persons to provide
information, to such persons as are prescribed, about air passenger tickets;
(e) prescribing the form of warrant
for the purposes of section 18;
(f) prescribing penalties for
offences against the regulations by way of fines of up to 10 penalty units.