Australian Passenger Movement Charge
Passenger Movement Charge (PMC) is an Australian tax levied on plane and ship passengers departing from Australia for another country.
What is PMC?
PMC came into force in July 1995. It is administered by the Department of Home Affairs under the Passenger Movement Charge Act 1978 and the Passenger Movement Charge Collection Act 1978. It is levied on all passengers who depart from Australia for another country. Since 1 July 2017, PMC amounts to AUD 60. It is a flat rate per passenger, and it does not depend on the passenger’s final destination.
Who is liable for PMC?
PMC is levied on passengers departing for another country. Domestic flights are exempt. It affects passengers traveling on either commercial or non-commercial flights. PMC exempts certain persons. The most common exemptions are: Children under the age of 12, transit passengers and crew members including positioning crew.
How to declare and pay PMC?
Aircraft operators carrying passengers to destinations outside of Australia must:
- Establish an arrangement with the Department of Home Affairs by submitting the Client Particulars Form (468KB PDF) by post or email to firstname.lastname@example.org (before the chargeable flight takes place);
- Submit a PMC remittance report on the same day payment is made, but no later than the 25th day of the month following the month in which tax liability is incurred;
- Payment is made via bank transfer. To make sure your payment is allocated correctly, it’s important you enter your company name in the payment reference field.