Home | Databases | WorldLII | Search | Feedback Niue Consolidated Subsidiary Legislation

Departure Travel Tax Regulations 2002

NIUE LAWS
LEGISLATION AS AT DECEMBER 2006

DEPARTURE TAX

DEPARTURE TRAVEL TAX REGULATIONS 2002

2002/1 – 15 October 2002

1 Title

These are the Departure Travel Tax Regulations 2002.

2 Interpretation

In these Regulations –

“Act” means the Departure Travel Tax Act 1996;

“child” means a person of 2 years of age and up to the age of 12 years;

“diplomat” means any person who has accredited diplomatic statusrecognised by the Niue Government;

“infant” means a person under the age of 2 years;

“transit passenger” means a passenger who –

(i) Does not leave the airport or ship; or

(ii) Leaves the airport or vessel only because of an interruption to the journey caused by the unserviceability of the aircraft or vessel, or caused by any delay beyond the control of the passenger or the operator concerned; or

(iii) Stays on Niue solely for the purpose of securing onward travel, to a country other than the country from which the person arrived, and departing Niue within 24 hours of arrival;

“vessel” means any boat, ship or yacht.

3 Exemptions

The following are exempt from paying departure tax –

(a) Any member of the crew of a scheduled, military, diplomatic or licensed commercial aircraft or vessel;

(b) An infant and child;

(c) Any diplomatic staff accredited by the Government of Niue;

(d) A transit passenger.

4 Departure tax charges

(1) All persons departing by aircraft shall pay departure tax at a rate of $25.00 per person unless exempted under regulation 3.

(2) All persons departing by vessel shall pay departure tax at a rate of $25.00 per person unless exempted under regulation 3.