Commonwealth Numbered Acts

DEPARTURE TAX COLLECTION ACT 1978 No. 119 of 1978 - SECT 9

9. (1) A person is entitled to a refund of tax paid by him if-

   (a)  the departure in respect of which the tax was paid does not take
        place;

   (b)  the departure in respect of which the tax was paid takes place, but
        the person returns to Australia without having entered another
        country;

   (c)  by virtue of section 5, tax was not payable in respect of the
        departure in respect of which the tax was paid; or

   (d)  the person is entitled to a refund under the regulations.

(2) If an authorized officer, by instrument in writing, so directs, a refund
to which a person is entitled by virtue of sub-section (1) shall be applied in
discharge of the liability of the person for tax payable by the person in
respect of a departure specified in the instrument, and a refund that is so
applied shall be deemed to have been paid to the person.

(3) A person shall not-

   (a)  obtain a refund that is not payable;

   (b)  make, in or in connection with a claim for a refund, a statement that
        is false or misleading in a material particular; or

   (c)  present, in connection with an application for a refund, a document
        that is false or misleading in a material particular.

Penalty: $500.

(4) Where a person is convicted of an offence against sub-section (3), the
court may, in addition to imposing a penalty under that sub-section, order the
person to repay to the Commonwealth the amount of any refund incorrectly paid
to the person.