REPUBLIC OF NAURU
GOVERNMENT GAZETTE
PUBLISHED BY AUTHORITY
EXTRAORDINARY

No.74	14th July, 2008 	Nauru	

G.N.No. 	271 /2008

NAURU AIR CORPORATION ACT 1995
OUR AIRLINE (DEPARTURE TAX) REGULATIONS 2008

In exercise of the powers conferred upon it by Section 45 of the Nauru Air Corporation Act 1995, the Cabinet has this day made the following regulations. 

Short title and commencement

1. (1) These Regulations may be cited as the Our Airline (Departure Tax) Regulations 2008. 
(2) 	These Regulations have effect from 1 July 2008.

Interpretation

2. 	In these Regulations, unless the contrary intention appears:

"Act means the Nauru Air Corporation Act 1995; "Departure tax" means the tax that individuals are required to pay when departing the Republic of Nauru;

"Our Airline" is the name of the commercial airline operations of the Corporation at the time of these regulations and from time to time whether or not the name changes; and "the Corporation" means Nauru Air Corporation. 

Departure tax collection 

3. 	(1) The Corporation may collect the departure tax from a passenger by the addition of the departure tax as a separate charge added to the price of a ticket.

(2) The Corporation shall indentify the departure tax as a separate item on the ticket

(3) The Corporation shall collect this departure tax for all tickets involving departure from Nauru issued on or after 1 July 2008.

(4) This Regulation does not affect the exemptions allocated by law to certain individuals from this departure tax. 

Accounting for departure tax

4. (1) The Corporation must within 4 weeks of the end of each month forward to the Secretary for Finance a statement showing:

(a) The total number of passengers departing Nauru in the previous month; 
(b) The number of passengers departing Nauru by whom the departure tax was payable; and 
(c) The total departure tax collected from all passengers departing Nauru by whom the departure tax was payable. 

(2) The statement shall be accompanied by payment or evidence of payment to the Treasury Fund of the departure tax in respect of those passengers.

(3) The statement under subsection (2) must also reconcile any passengers who depart Nauru in respect of whom the departure tax has already been collected. 

CAMILLA SOLOMON
ACTING SECRETARY TO CABINET