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Passenger Movement Charge : ウィキペディア英語版 | Passenger Movement Charge The Passenger Movement Charge (PMC) is an excise tax levied by the Australian government on all passengers departing on international flights or maritime transport. The PMC replaced the departure tax in 1995 and was initially described as a charge to partially offset the cost to government of the provision of passenger facilitation at airports, principally customs, immigration and quarantine functions.〔Passenger Movement Charge, Australian Customs Service Performance Audit, Audit Report No. 12 1996-97, Tabled 1 August 1996 ()〕 It is classified by the International Air Transport Association as a departure tax, rather than an airport charge, as its revenue does not directly contribute to passenger processing at airports or sea ports. == History ==
The tax is administered by the Australian Customs and Border Protection Service and levied on ticket sales for all persons over 12 years of age leaving Australia.〔The Australian Customs and Border Protection Service information page on the Passenger Movement Charge ()〕 The charge is typically included within the price of the air fares and remitted by airlines on behalf of individual travellers. The tax applies to passengers leaving Australia by air or sea travel. The PMC is levied under the Passenger Movement Charge Act 1978 having replaced the departure tax in 1995. In the June 2012 Australian federal budget the rate of the Passenger Movement Charge was increased by the Australian government from A$47 to its current rate of A$55.〔Passenger Movement Charge Amendment Bill in the House of Representatives - Minister of Resources, Energy and Resources statement ()〕
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