Section 3: Levy of tax
consolidated text (as at 1989). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
3. Levy of tax
(1) Subject to subsection (3), there shall be levied and paid to the
Accountant-General a tax in respect of an international journey undertaken by a
passenger.
(2) The tax leviable under subsection (1) shall be 10 per cent of the fare.
(3) No tax shall be levied in respect of passengers specified in the Schedule.