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AIR PASSENGER TICKET LEVY (COLLECTION) ACT 2001 - SECT 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.


 

   



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