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 Service (Customs), on behalf of the Commonwealth, has administrative responsibility to manage PMC collection.
How much is the PMC?
The rate is currently $47 as set in the Passenger Movement Charge Act 1978.
How is PMC Collected?
Customs administers the PMC legislation mainly through formal Arrangements with carriers (select to view PMC Remittance Arrangement for Regular Public Transport (RPT) airlines, air charter operators, cruise operators and shipping companies).
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 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 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 officer will collect the amount of PMC owing on departure.
A Customs 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 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, 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.
If the person determines before departure that they should not have paid the PMC, the airline or travel agent is responsible for refunding the amount. The PMC amount is not paid to Customs by airlines until after departure has taken place.
If the person determines after departure that PMC should not have been paid, Customs is responsible for refunding the amount.
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 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 6436 |