MADE CLEARER.

Auckland Star, Volume LXVII, Issue 173, 23 July 1936, Page 10

MADE CLEARER.

COLLECTION METHODS

OVERSEAS PASSENGER DUTY.

CLAUSE IN FINANCE BILL. t

(By Telegraph.—Parliamentary Reporter.)

WELLINGTON, Wednesday.

The method of imposing and collecting the overseas passenger duty is" made clearer by a clauso in the Finance Bill, introduced into the House of Representatives to-day. It is provided under the measure that there is to be paid to the Crown by the owner or agent of every passengcr-carrying ship or passenger-carrying aircraft that leaves New Zealand after the passing of the Act a duty computed at the rate of 5 per cent of the amount paid or payable in respect of journeys from New Zealand to any place beyond the seas. The duty is to be paid 011 the total amount of the passenger money or fare paid by any passenger in respect of a journey from New Zealand to his ultimate destination, including moneys paid or payaide in respect of any part of the journey that may be undertaken otherwise than in the original ship or aircraft. The duty is not to be chargeable on passage money or fare payable by any person arriving in New Zealand in respect of a continuation of his journey beyond New Zealand in accordance with the terms of a ticket issued out of New Zealand.

The Minister of Stamp Duties is given power to exclude from the amount on which duty is calculated the whole or any part of the amount charged in respect of exchange. The duty is to be due and payable on the last day of every quarter in each financial year, and if not paid within two months of due date it is to be increased by way of penalty by 10 per cent of the amount unpaid. The owner or accent of any ship or aircraft liable to duty is to furnish a written statement within one month after the end of every quarter.