47B. Air passenger tax
(1) For the purposes of this section, unless the context otherwise indicates –
(1) For the purposes of this section, unless the context otherwise indicates –
“agent” means an agent contemplated in subsection (5)(c);
“airline” means any air transport enterprise offering or operating an international air service;
“airport” means a customs and excise airport specified in item 200.04 of the Schedule to the rules;
“carriage” means carriage by air;
“chargeable aircraft” means an aircraft designed or adapted to carry any person in addition to the flight crew;
“chargeable passenger”, subject to the provisions of subsection (3), means every passenger on a chargeable aircraft departing from an airport in the Republic to a destination in a territory outside the Republic;
“flight”, in relation to any-chargeable passenger, means the carriage of such passenger from an airport in the Republic on a chargeable aircraft to any destination in a territory outside the Republic;
“operator”, in relation to a chargeable aircraft, means the person having the management of the aircraft for the time being, and includes any airline or any person who owns or hires such aircraft or in whose name the aircraft is registered in terms of the regulations made under the Aviation Act, 1962 (Act No. 74 of 1962);
“passenger”, in relation to any chargeable aircraft, means –
(a) where the operator is an air transport undertaking, any person carried on the aircraft other than –
(i) a member of the flight crew;
(ii) a cabin attendant; or
(iii) a person not carried for reward who is an employee of the operator and who satisfies such other requirements as may be prescribed by rule; and
(b) in any other case, any person carried for reward;