Section 2: Interpretation

2. Interpretation In this Act— “carrier”— (a) means the person or authority undertaking the carriage of a passenger on an international journey; and (b) includes an agent or representative of that person or authority; “craft” means any ship or aircraft used, whether exclusively or not, for the carriage of passengers; “Director-General” means the Director-General of the Mauritius Revenue Authority; “fare” means the actual value of the ticket payable in Mauritius to a carrier by a passenger in respect of an international journey; “foreign vessel” has the same meaning as in the Income Tax Act; “international journey” means a journey undertaken by a passenger from or to Mauritius and includes any journey from or to any port or airport outside Mauritius; F21 – 1 [Issue 1] Foreign Travel Tax Act “non-citizen”— (a) means a person other than a citizen of Mauritius; (b) includes a citizen who is a non-resident for exchange control purposes; “passenger” means a person travelling on an international journey; “tax” means the tax leviable under section 3. [S. 2 amended by Act 15 of 1984; Act 32 of 1985; Act 22 of 1989.]