No. S 270
Civil Aviation Authority of Singapore Act 2009
(Act 17 of 2009)
Civil Aviation Authority of Singapore (Aviation Levy) (Amendment) Order 2010
In exercise of the powers conferred by section 86 of the Civil Aviation Authority of Singapore Act 2009, the Minister for Transport, after consulting the Civil Aviation Authority of Singapore, hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Civil Aviation Authority of Singapore (Aviation Levy) (Amendment) Order 2010 and shall come into operation on 1st June 2010.
Amendment of paragraph 2
2.  Paragraph 2 of the Civil Aviation Authority of Singapore (Aviation Levy) Order 2009 (G.N. No. S 459/2009) (referred to in this Order as the principal Order) is amended —
(a)by inserting, immediately before the definition of “airport licensee”, the following definition:
“ “aircraft operator”, in relation to a flight, means the person who conducts, or offers to conduct, an air service by the use of an aircraft for that flight;”;
(b)by deleting the words “by each passenger embarking on an aircraft from Changi Airport or Seletar Airport” in the definition of “aviation levy”; and
(c)by inserting, immediately after the definition of “passenger”, the following definition:
“ “passenger ticket” means a ticket, or an electronic record, on the basis of which a person is treated as being entitled to travel as a passenger on a particular flight or flights;”.
Amendment of paragraph 3
3.  Paragraph 3 of the principal Order is amended by deleting the words “by each passenger” in sub-paragraphs (1), (2) and (3) and substituting in each case the words “in respect of each passenger”.
Amendment of paragraph 4
4.  Paragraph 4 of the principal Order is amended —
(a)by deleting the words “payable by any” and substituting the words “payable in respect of any”;
(b)by deleting sub-paragraph (a) and substituting the following sub-paragraph:
(a)operating crew required to perform duties on an aircraft or travelling on an aircraft in order to commence duties on an aircraft from another destination but not employees of an aircraft operator travelling on its aircraft other than as part of the operating crew;”;
(c)by deleting the words “used for military purposes” in sub-paragraph (b)(i);
(d)by deleting sub-paragraph (iv) of sub-paragraph (b) and substituting the following sub-paragraph:
(iv)an aircraft which is owned or operated by or on behalf of any person approved by the Chief Executive under the Air Navigation Order (Cap. 6, O 2) to provide any course of flight training or instruction and which is operated for such purpose;”;
(e)by deleting the words “at the airport” in sub-paragraph (c) and substituting the words “at the aerodrome of the airport”;
(f)by deleting the full-stop at the end of sub-paragraph (f) and substituting a semi-colon, and by inserting immediately thereafter the following sub-paragraphs:
(g)Republic of Singapore military personnel travelling for military purposes on an aircraft that is not a military aircraft;
(h)any person —
(i)who is accredited as a diplomatic or consular representative of the government of any foreign territory, or is a staff member of any such diplomatic or consular representative;
(ii)who holds a valid diplomatic passport, official passport, service passport or public affairs passport issued by the government of that foreign territory; and
(iii)who is the subject of a request by the Ministry of Foreign Affairs in Singapore to be treated as an exempt passenger;
(i)any head of state or head of government of a foreign territory who is recognised by Singapore (whether or not a guest of the Government) whom the Ministry of Foreign Affairs in Singapore requests to be treated as an exempt passenger;
(j)any person whom the Ministry of Foreign Affairs in Singapore recognises as a representative of an international organisation (whether or not a guest of the Government) and whom that Ministry requests to be treated as an exempt passenger;
(k)every member of the delegation travelling with a person referred to in sub-paragraph (h), (i) or (j);
(l)any employee or volunteer of an association, authority, body or institution (whether incorporated or unincorporated) lawfully established for charitable objects travelling to any place outside Singapore —
(i)to combat the effects of any emergency at that place;
(ii)to provide emergency medical or other assistance for casualties or survivors in that place;
(iii)to reduce further damage in that place; or
(iv)to support emergency affected communities in the reconstruction and restoration of the physical infrastructure, the environment and community, psychosocial and economic well-being;
(m)any employee or volunteer of an association, authority, body or institution (whether incorporated or unincorporated) lawfully established for charitable objects accompanying any beneficiary thereof, and that beneficiary, travelling on a flight originating from and ending in Singapore without landing in any place outside Singapore.”; and
(g)by renumbering paragraph 4 as sub-paragraph (1) of that paragraph, and by inserting immediately thereafter the following sub-paragraph:
(2)  In sub-paragraph (1), “emergency” means —
(a)a storm, an earthquake, a flood, a tsunami or an occurrence of a similar kind;
(b)a fire;
(c)a plague or an epidemic; or
(d)a road, rail or an air crash, or a shipping or other accident.”.
Amendment of paragraph 5
5.  Paragraph 5 of the principal Order is amended —
(a)by deleting sub-paragraph (1) and substituting the following sub-paragraph:
(1)  The aviation levy payable in respect of a passenger embarking on an aircraft from Changi Airport or Seletar Airport shall be payable —
(a)upon the purchase of the passenger ticket for that passenger;
(b)at such rate or amount as is prescribed in paragraph 3(2) or (3) (whichever is applicable) at the time of purchase of the passenger ticket; and
(c)by the person who purchases the passenger ticket.”;
(b)by deleting the word “passenger concerned” in sub-paragraph (2) and substituting the words “purchaser of a passenger ticket”;
(c)by inserting, immediately after sub-paragraph (2), the following sub-paragraph:
(2A)  A person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 if —
(a)the person issues a passenger ticket to a purchaser upon the purchase of the passenger ticket for a passenger from the person;
(b)an aviation levy that is payable in respect of that passenger upon that purchase is collected by or on behalf of the person; and
(c)the person does not furnish the purchaser of the passenger ticket with a receipt or other record showing the aviation levy which has been paid.”;
(d)by deleting the words “by a passenger” in sub-paragraph (3) and substituting the words “in respect of a passenger”; and
(e)by deleting the words “the passenger” in sub-paragraph (3) and substituting the words “neither the purchaser of the passenger’s ticket nor the passenger”.
Amendment of paragraph 6
6.  Paragraph 6 of the principal Order is amended —
(a)by deleting the words “or agents” in sub-paragraphs (a) and (b); and
(b)by deleting the words “by passengers” in sub-paragraphs (a) and (b) and substituting in each case the words “in respect of passengers”.
Deletion and substitution of paragraph 7
7.  Paragraph 7 of the principal Order is deleted and the following paragraph substituted therefor:
Returns on collection of aviation levy
7.—(1)  The airport licensee for Changi Airport and the airport licensee for Seletar Airport must, within a period of 5 weeks after the end of every month, submit to the Authority a monthly return stating the total amount of aviation levy that has been collected in respect of passengers embarking on aircraft in that month from Changi Airport or Seletar Airport, as the case may be, and such other amounts of aviation levy collected in respect of such passengers embarking in any of the preceding months.
(2)  In addition to sub-paragraph (1), the airport licensee for Changi Airport and the airport licensee for Seletar Airport must, before the end of 3 weeks after the airport licensee concerned has submitted a monthly return under sub-paragraph (1), ensure that the total amount of aviation levy that is stated in that monthly return as having been collected in respect of passengers embarking on aircraft from Changi Airport or Seletar Airport, as the case may be, is paid to the Authority.”.
Amendment of paragraph 8
8.  Paragraph 8 of the principal Order is amended —
(a)by deleting the words “is in arrears” in sub-paragraph (1) and substituting the words “due to the Authority is unpaid on the due date according to paragraph 7(2)”;
(b)by inserting, immediately after the words “arrears is payable” in sub-paragraph (1), the words “to the Authority under paragraph 7(2)”; and
(c)by inserting, immediately after the words “is payable” in sub-paragraph (2)(a), the words “to the Authority under paragraph 7(2)”.
Amendment of paragraph 9
9.  Paragraph 9 of the principal Order is amended by deleting the words “or agents or former employees or former agents” and substituting the words “or former employees”.
New paragraph 12
10.  The principal Order is amended by inserting, immediately after paragraph 11, the following paragraph:
Refunds
12.—(1)  An amount of the aviation levy overpaid on a passenger ticket must be refunded to the purchaser of the ticket.
(2)  The aviation levy on a passenger ticket must be refunded to the purchaser thereof if the ticket is cancelled without being used by the passenger entitled to travel on the basis of that ticket.”.

Made this 10th day of May 2010.

CHOI SHING KWOK
Permanent Secretary,
Ministry of Transport,
Singapore.
[MOT CA.271.10.03.0.13; AG/LLRD/SL/41/2010/2 Vol. 1]