DEPARTURE LEVY ACT 2019

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1 PART I PRELIMINARY-1. Short title and commencement.

2 PART I PRELIMINARY-2. Territorial and extra-territorial application.

3 PART I PRELIMINARY-3. Interpretation.

4 PART II ADMINISTRATION-4. Functions and powers of Director General and other officers.

5 PART II ADMINISTRATION-5. Persons appointed or employed to be public servants.

6 PART II ADMINISTRATION-6. Recognition of office.

7 PART II ADMINISTRATION-7. Confidentiality of information.

8 PART II ADMINISTRATION-8. Director General may transmit, etc., document, etc.

9 PART III IMPOSITION AND SCOPE OF DEPARTURE LEVY-9. Imposition of departure levy.

10 PART III IMPOSITION AND SCOPE OF DEPARTURE LEVY-10. Departure levy due.

11 PART III IMPOSITION AND SCOPE OF DEPARTURE LEVY-11. Rate of departure levy.

12 PART III IMPOSITION AND SCOPE OF DEPARTURE LEVY-12. Refund of departure levy.

13 PART IV REGISTRATION-13. Liability to be registered.

14 PART IV REGISTRATION-14. Duty to appoint an agent.

15 PART IV REGISTRATION-15. Registration of operator or agent of foreign operator.

16 PART IV REGISTRATION-16. Notification of cessation of liability and cancellation of registration.

17 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-17. Duty to keep records.

18 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-18. Copy of record admissible in evidence.

19 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-19. Furnishing of returns.

20 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-20. Payment of departure levy.

21 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-21. Period for institution of prosecution for non-payment of departure levy.

22 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-22. Power to assess.

23 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-23. Assessment of departure levy at amount greater than appropriate.

24 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-24. Assessment to make good loss of departure levy attributable to fraud, etc.

25 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-25. Registered person to pay departure levy and penalty upon notified.

26 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-26. Director General may alter assessment, etc., to ensure correctness.

27 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-27. Power to collect departure levy, etc., from person owing money to registered person.

28 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-28. Recovery of departure levy, etc., erroneously refunded.

29 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-29. Recovery of departure levy, etc., as civil debt.

30 PART V RECORDS, RETURNS, ASSESSMENT AND RECOVERY-30. Liability of directors, etc.

31 PART VI EXEMPTION, REMISSION AND REFUND-31. Power of Minister to exempt and refund.

32 PART VI EXEMPTION, REMISSION AND REFUND-32. Remission.

33 PART VI EXEMPTION, REMISSION AND REFUND-33. Refund of departure levy overpaid or erroneously paid, etc.

34 PART VI EXEMPTION, REMISSION AND REFUND-34. Refund upon satisfaction of Director General and with supporting evidence.

35 PART VII ENFORCEMENT-35. Powers of enforcement, inspection and investigation.

36 PART VIII OFFENCES-36. Obstruction.

37 PART VIII OFFENCES-37. Incorrect return and short paid.

38 PART VIII OFFENCES-38. Evasion of departure levy, fraud.

39 PART VIII OFFENCES-39. Refusing to answer question or giving false information.

40 PART VIII OFFENCES-40. Attempts and abetments.

41 PART VIII OFFENCES-41. General penalty.

42 PART VIII OFFENCES-42. Offences by company, etc.

43 PART VIII OFFENCES-43. Liability of person for act, etc., of employee, etc.

44 PART VIII OFFENCES-44. Departure levy, etc., to be payable notwithstanding any proceedings, etc.

45 PART IX TRIALS AND PROCEEDINGS-45. Prosecution.

46 PART IX TRIALS AND PROCEEDINGS-46. Jurisdiction to try offences.

47 PART IX TRIALS AND PROCEEDINGS-47. Evidential provisions.

48 PART IX TRIALS AND PROCEEDINGS-48. Evidentiary value of copies of electronic notice.

49 PART IX TRIALS AND PROCEEDINGS-49. Imprisonment for non-payment of fine.

50 PART IX TRIALS AND PROCEEDINGS-50. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause.

51 PART IX TRIALS AND PROCEEDINGS-51. Compounding of offences.

52 PART IX TRIALS AND PROCEEDINGS-52. Court order.

53 PART IX TRIALS AND PROCEEDINGS-53. Obligation of secrecy.

54 PART IX TRIALS AND PROCEEDINGS-54. Protection of informers from discovery.

55 PART X MISCELLANEOUS-55. Service of notices, etc.

56 PART X MISCELLANEOUS-56. Use of electronic service.

57 PART X MISCELLANEOUS-57. Authentication of notices, etc.

58 PART X MISCELLANEOUS-58. Transaction of business on behalf of registered person.

59 PART X MISCELLANEOUS-59. Application for review.

60 PART X MISCELLANEOUS-60. Liquidator of registered person to give notice of winding up, and set aside departure levy.

61 PART X MISCELLANEOUS-61. Appointment of receiver to be notified to the Director General.

62 PART X MISCELLANEOUS-62. Power to make regulations.

62A PART X MISCELLANEOUS-62A. Power to extend period.

62B PART X MISCELLANEOUS-62B. Power to modify terms and conditions.

63 PART XI TRANSITIONAL-63. Registration before effective date.

64 PART XI TRANSITIONAL-64. Payment before effective date.

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