Passenger movement charge (PMC)
What is PMC?
How much is the PMC?
How is PMC Collected?
Exemptions
Manual Collection of PMC
Code-share and PMC
Refunds
How to establish a PMC Remittance Arrangement
Forms
Contacts
What is PMC?
The Passenger Movement Charge (PMC) was introduced in July 1995 (replacing Departure Tax) and is imposed in respect of the departure of a person from Australia for another country, whether or not the person intends to return to Australia.
The PMC is levied under the Passenger Movement Charge Act 1978 and collected under the Passenger Movement Charge Collection Act 1978.
The Australian Customs and Border Protection Service (Customs and Border Protection), on behalf of the Commonwealth, has administrative responsibility to manage PMC collection.
How much is the PMC?
The Australian Government has increased the rate of the Passenger Movement Charge (PMC) by $8 from $47 to $55 with effect from 1 July 2012.
The PMC for each liable passenger should reflect the following:
| Ticket or equivalent authority sold | PMC rate to be charged |
| Before 1 July 2012 | $47 |
| From 1 July 2012 | $55 |
How is PMC Collected?
Customs and Border Protection administers the PMC legislation mainly through formal Arrangements with carriers. To find out more about formal Arrangements, please place your request to : pmccentraloffice@customs.gov.au
The PMC Remittance Arrangement requires the PMC amount to be levied at the time the ticket is sold to the passenger and then remitted to Customs and Border Protection by the carrier within an agreed timeframe.
Most carriers have a PMC Remittance Arrangement and this process negates the need for passengers to pay the PMC separately before departure.
PMC from passengers departing on small itinerant flights and sea craft is collected by Customs and Border Protection officers directly from the passenger, captain or agent at the point of departure.
Exemptions
Section 5 of the Passenger Movement Charge Collection Act 1978 provides that certain passengers departing Australia are exempt from payment of PMC.
Manual Collection of PMC
Where PMC liability arises, a Customs and Border Protection officer will collect the amount of PMC owing on departure.
A Customs and Border Protection officer will record the details of the PMC payment and issue an Official Receipt.
Payment can be made by cash or cheque payable to Australian Customs and Border Protection Service.
Code-share and PMC
A code-share agreement is an arrangement between two airlines in which each airline sells tickets on the other airline's flights. One airline is the operating carrier (whose aircraft and crew operate the flight) and the other airline is the marketing carrier (which places its two digit airline code on the operating carrier flight).
Schedule D of the PMC Remittance Arrangement for RPT airlines outlines the airline's responsibility for the remittance of PMC for passengers carried on their aircraft travelling under code-share agreements with other airlines. This includes;
- An airline's passenger travelling on a code-share partner's aircraft where the airline is remitting the PMC for their airline's ticketed passenger; and
- An airline's code-share partner's passenger travelling on the airline's aircraft where the airline is remitting the PMC.
Airlines must advise the National Manager Passenger Operations Branch, in writing, of all code-share agreements between themselves and other airlines.
If there are any changes to code-share agreements, including agreements that cease or begin, a Code-Share Update Form must be completed by the carrier and submitted to Customs and Border Protection, at or before the end of any remittance period.
Refunds
Provisions are made under Section 9 of the PMCC Act for the refund of PMC in certain circumstances. A full list of refund categories is listed below:
- A person is entitled to a refund of the charge paid by the person if:
- the departure in respect of which the charge was paid does not take place;
- the departure in respect of which the charge was paid takes place, but the person returns to Australia without having entered another country;
- by virtue of section 5 (Exemptions), the charge was not payable in respect of the departure for which the charge was paid; or
- the person is entitled to a refund under the regulations.
Passengers who have mistakenly paid the PMC when they should have been exempt are entitled to a refund. The airline is responsible for making the refund to the passenger.
If the PMC has been paid to Customs and Border Protection by the airline, Customs and Border Protection will refund the PMC to the airline. Alternatively, the airline may request Customs and Border Protection to refund the amount directly to the passenger.
If an airline has paid, in error, the PMC in relation to an exempt person for which PMC has not been collected, the airline is entitled to a refund of that amount from Customs and Border Protection.
Any claims for a refund should be referred to the National Pay and Accounts Centre (NPAC) PMC Unit by email: npacpmc@customs.gov.au or by mail.
How to establish a PMC Remittance Arrangement
Complete a Client Particulars Form and email to pmccentraloffice@customs.gov.au. Once an Arrangement has been prepared, Customs and Border Protection will forward documentation for completion.
Forms
Client Particulars Form
Code-Share Update Form
PMC Remittance Report - Airlines
PMC Remittance Report - Air Charter Operators
PMC Remittance Report - Shipping Entities
Contacts
| PMC Remittance and Accounts: |
Passenger Movement Charge Unit Phone: 03 9244 8389 |
| PMC Arrangements and Policy: |
Supervisor - Passenger Movement Charge Phone: 02 6275 6774 |