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




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