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The Passenger Movement Charge (PMC) is a departure tax administered by the Australian Customs and Border Protection Service charged when a person leaves Australia. The charge is typically included within the price of the air fares and paid by airlines on behalf of individual travelers. The tax applies to passengers leaving Australia by air or sea travel.

In 2012 the rate of the Passenger Movement Charge was increased by the Gillard Government from $47 to $55, having been raised by previously by successive Governments.

Scope
The PMC is levied under the Passenger Movement Charge Act 1978 having replaced the Departure Tax in 1995 under the Keating Government and is collected under the Passenger Movement Charge Collection Act 1978.

In most circumstances Customs and Border Protection have formal arrangements with carriers and the PMC is included in the fare price of tickets sold to passengers. Having collected the Passenger Movement Charge at the point of sale, carriers are required to remit the payment to Customs and Border Protection through a PMC Remittance Arrangement.

History
The rate of the Passenger Movement Charge has increase a number of times. In 1999 the Howard Government first increased the PMC from $27 to $30 in the lead up to the 2000 Sydney Olympic Games. Subsequently, the Howard Government increased the PMC to $38 in 2001 to pay for increased quarantine measurements.

In their first Federal Budget the Rudd Government increased the PMC by a further $9 to $47 citing that this increase was equated to indexing the 2001 charge to the Consumer Price Index. The PMC most recently rose to $55 under the Gillard Government.