Commonwealth Consolidated Acts

AIR PASSENGER TICKET LEVY (COLLECTION) ACT 2001 - SECT 9

             (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.