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Departure Tax Act 1996

NIUE LAWS
LEGISLATION AS AT DECEMBER 2006

DEPARTURE TAX ACT 1996

1996/212 – 3 October 1996

1 Short title

2 Interpretation

3 Departure tax

4 Collection of departure tax

5 Recovery of departure tax

6 Offences

7 Regulations

8 [Spent]

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To impose tax upon travellers departing from Niue and to provide for its collection

1 Short title

This is the Departure Tax Act 1996.

2 Interpretation

In this Act and its regulations –

"Act" means the Departure Tax Act 1996;

"child" means a person of 2 years of age and up to the age of 12 years;

"diplomat" means a person who has accredited diplomatic status recognised by the Niue Government together with that person’s immediate family;

"infant" means a person under the age of 2 years;

"transit passenger" means a passenger who –

(i) does not leave the airport or ship; or

(ii) leaves the airport or vessel only because of an interruption to the journey caused by unserviceability of that aircraft or vessel, or caused by any other delay beyond the control of the passenger or the operator concerned; or

(iii) stays on Niue solely for the purpose of securing onward travel to a country other than that from which the person arrived from, and departs Niue within 12 hours of arrival.

3 Departure tax

(1) Subject to subsection (2) every person departing Niue shall pay a departure tax.

(2) The following persons shall not be liable to pay departure tax imposed by subsection (1) –

(a) Any member of the crew of a scheduled, military, diplomatic, or licensed commercial aircraft or vessel;

(b) An infant or child;

(c) Any diplomat together with any member of his immediate family; and

(d) Any transit passenger.

4 Collection of tax

(1) The Customs Department of Treasury, or any other person duly authorised by that department, shall be responsible for the collecting and receipting of all departure tax imposed on persons departing Niue.

(2) The Customs Department may direct any travel agent to collect departure tax on their behalf.

(3) Any person required to pay departure tax shall not be permitted to depart Niue without first paying departure tax.

(4) All departure tax shall be paid in cash in New Zealand dollars or the cash equivalent in the currency of either Australia or the United States of America.

5 Recovery of departure tax

Should any person, liable for payment of departure tax, fail to make such payment, then the Niue Government may recover such tax in any court of competent jurisdiction.

6 Offences

(1) Any person who fails to comply with or acts in contravention of this Act or any regulations thereunder commits an offence.

(2) Any person who knowingly makes a false or misleading statement in, or in connection with, any return to be furnished under this Act or any regulations made thereunder commits an offence.

(3) Any person who commits an offence against this Act or any regulations made thereunder, for which no other penalty is prescribed, shall be liable on conviction to a fine not exceeding 100 penalty units or to imprisonment for a term not exceeding 2 years.

7 Regulations

(1) Subject to this Act, Cabinet may make such regulations as may be necessary or expedient for giving effect to this Act and for its due administration.

(2) Without limiting the general power conferred by subsection (1), regulations may be made under this section –

(a) For exempting certain persons or classes of persons from payment of departure tax;

(b) Prescribing forms or stamps required to certify and receipt payments of departure tax;

(c) Prescribing penalties for any breach of this Act or regulations made under it.