Fiji Sessional Legislation
AIRPORT DEPARTURE TAX
1986, No. 5
20th March 1986
TO IMPOSE AN AIRPORT DEPARTURE TAX
ENACTED by the Parliament of Fiji -
[20th March 1986]
1. This Act may be cited as the Airport Departure Tax Act, 1986.
2. This Act shall come into force on a date appointed by the Minister by notice in the Gazette.
Airport departure tax
3. Subject to this Act, any passenger embarking on an aircraft at any airport within Fiji for a destination outside Fiji shall pay a tax of $10.
Method of payment
4. The manner in which the tax imposed by section 3 is to be paid and collected, and forms and procedures appropriate thereto shall be as prescribed.
5. The following passengers are exempt from the payment of the tax imposed by section 3, namely-
(a) a Head of State;
(b) transit passengers scheduled to depart within 12 hours of arrival from outside Fiji whether they leave the airport or not;
(c) children under the age of 16 years;
(d) aircraft crews travelling on duty, including positioning crews;
(e) passengers travelling in a state aircraft or an aircraft being used for ceremonial purposes of the Government;
(f) passengers travelling in an aircraft being used to calibrate navigational aids in Fiji;
(g) passengers travelling in an aircraft engaged in search and rescue flights;
(h) passengers within any prescribed class of exempt passengers.
6. Where an aircraft lands at an airport within Fiji because of an emergency the tax imposed by section 3 is not payable in respect of the later departure of a passenger arriving in that aircraft whether he leaves or not.
7. A passenger who knowingly fails to pay the tax imposed by this Act is guilty of an offence and is liable to a fine not exceeding $200 and imprisonment for a period not exceeding 1 month.
8. The Minister may make regulations, not inconsistent with this Act, prescribing matters-
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.