Commonwealth Numbered Acts

DEPARTURE TAX COLLECTION ACT 1978 No. 119 of 1978 - SECT 11

11. (1) The regulations may make provision for and in relation to the payment
of tax by the production to authorized officers or such other officers as are
prescribed of tax stamps by or on behalf of persons liable to pay tax and, in
particular, without limiting the generality of the foregoing, may make
provision for and in relation to-

   (a)  the issue of tax stamps by the Commonwealth and the sale of tax stamps
        by the Commonwealth and other bodies or persons; and

   (b)  refunds of amounts paid for the purchase of tax stamps that are not
        produced for the purpose of payment of tax or in respect of which a
        refund is otherwise payable under the regulations.

(2) The regulations may make provision for and in relation to the issue by
the Commonwealth of stamps (in this sub-section referred to as ''exemption
stamps'') to or in respect of persons in respect of the departure of whom from
Australia tax would be payable but for the operation of sub-section 5 (1) and,
in particular, without limiting the generality of the foregoing, may make
provision for and in relation to the production to authorized officers or such
other officers as are prescribed of exemption stamps by or on behalf of such
persons.