Commencement: 26 June 1989

REPUBLIC OF VANUATU

THE AIRPORT DEPARTURE TAX (AMENDMENT) ACT
No. 23 OF 1989

Arrangement of Sections

1. Amendment of the Act.
2. Commencement.

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REPUBLIC OF VANUATU

THE AIRPORT DEPARTURE TAX (AMENDMENT) ACT
No. 23 OF 1989

Assent: 19.6.89
Commencement: 26/6/89

An Act to amend the Joint Airport Departure tax Regulation No. 57 of 1973, as amended.

BE IT ENACTED by the President and Parliament as follows

AMENDMENT OF THE ACT

1. The Joint Airport Departure Tax Regulation No. 57 of 1973 as amended (hereinafter called "the Regulation") is further amended by deleting section 3 and substituting the following new section therefor:

"METHOD, PROCEDURE AND MANNER OF PAYMENT RECEIPT AND COLLECTION OF TAX

3. (1) Subject to the provisions of this section, the tax shall become due immediately prior to the departure of the aircraft and shall be payable on behalf of the owner, operator or charterer by the captain of the aircraft to an officer authorised in writing by Director of Civil Aviation to collect the tax (hereinafter called "the authorised officer") at Bauerfield, Port Vila, Pekoa Airport, Luganville, Burton-Lenakel.

(2) The tax may by prior arrangement be paid to the authorised officer every month or for such other period as may be determined by the Director of Civil Aviation in respect of passengers carried by the airline during the previous month or such other period.

(3) The Minister responsible for Civil Aviation may by order make regulations, not consistent with the Regulation, prescribing all matters required or permitted by the Regulation to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to the Regulation.

(4) Without derogating from the generality of subsection (3), the Minister responsible for Civil Aviation may by order prescribe-

(a) the method or procedure for the collection, receipt and payment of the tax from airlines which do not have or maintain an office representative or agency in the Republic of Vanuatu;

(b) the method or procedure for the collection, receipt and payment of the tax; or

(c) other modes of payment or collection of the tax including payment of the tax by means of adhesive stamps and the procedures required for the sale, distribution, purchase, collection or receipt of such stamps."

COMMENCEMENT

2. This Act shall come into force on the day of its publication in the Gazette.

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