Rules for Section 47B of the Act

For the purposes of section 47B the rules numbered 47B followed by further digits relate to air passenger tax and related matters

47B.01 Definitions

47B.01A Chargeable passengers: employees

47B.02 Change of flight details or aircraft

47B.03 Registration and register of operators

47B.04 Operators not liable to be registered

47B.05 Information recorded in register of operators

47B.06 Agents

47B.07 Rendering of tax accounts

47B.08 Payment of air passenger tax

47B.09 Passenger manifest

47B.10 Keeping and production of books, accounts and other documents

47B.11 General

[Rules for Section 47B of the Act substituted/inserted by sections 1 and 2 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]