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Departure Tax Act 1996

NIUE

DEPARTURE TAX ACT 1996

ANALYSIS

Title

1. Short Title and Commencement
2. Interpretation
3. Departure Tax
4. Collection of Departure Tax
5. Recovery of Charges
6. Offences
7. Regulations
8. Repeals

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1996, No. 212

An Act to impose tax upon travellers departing from Niue and
to provide for the collection thereof.

BE IT ENACTED by the Niue Legislative Assembly and by the authority of the same as follows:

1. Short title and commencement - (1) This Act may be cited as the Departure Tax Act 1996.

(2) This Act shall come into force on the 3rd day of October 1996.

2. Interpretation - (1) In this Act and its regulations, unless the context otherwise requires:

"Act" means the Departure Tax Act 1996;

"Child" means a person of two years of age and up to the age of twelve years.

"Diplomat" means a person who has accredited diplomatic status recognised by the Niue Government together with that person's immediate family and "diplomatic" shall have a corresponding meaning

"Infant" means a person under the age of two 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 interruption to the journey caused by unserviceability of t at 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 twelve hours of arrival.

3. Departure Tax - (1) Subject to sub-section (2) of this section every person departing Niue shall pay a departure tax.

(2) The following persons shall not be liable to pay departure tax imposed by sub-section (1) of this section-

(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 from time to time 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 the provisions of this Act or any regulations thereunder commits an offence

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

(3) Any person who commits an offence against this Act or regulations made thereunder, for which no other penalty is prescribed, liable on summary conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding two years.

7. Regulations - (1) Subject to the provisions of this Act, Cabinet may to time make such regulations as may be necessary or expedient for giving effect to the provisions of this Act and for the due administration thereof.

(2) Without limiting the general power conferred by sub-sec this section, it is hereby declared that regulations may be made under for all or any of the following purposes:

(a) for exempting certain persons or classes of persons fro 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 thereunder.

8. Repeal - The following Acts are repealed-

(a) the Air Travel Tax Act 1980 No 50;

(b) the Air Travel Tax Amendment Act 1981 No 69;*

(c) the Air Travel Tax Amendment Act 1983 No 85;

(d) the Air Travel Tax Amendment Act 1993 No 172;

(e) the Airlines Agency Corporation Ordinance 1974 No 91.

*[It would appear that the reference intended is to the NZ Representative Act, s. 12(2) which amended the Air Travel Tax Act 1980. Eds].

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This Act was passed by the Niue Assembly on the 3^rd day of October 1996.