Civil Aviation Authority of Singapore Act 2009 · 2020 Revised Edition · Part 9 · Levies, Fees and Charges
86. Levy
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For the purpose of enabling the Authority to carry out its functions under this Act and any other written law, the Minister may, after consulting the Authority, by order in the Gazette, impose on all or any of the persons mentioned in subsection (2) a levy payable to the Authority.
An order made under subsection (1) may —
prescribe different rates of levies to be imposed in respect of different classes of persons, airports or aircraft, or on the basis of different times of use or on any other differential basis;
specify the persons by whom any levy is payable (each called X), the manner of payment and the place at which it is payable;
in a case where the amount of any levy is or is to be passed on by X to a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight — require that any air passenger ticket issued by X to the purchaser state the amount passed on or to be passed on;
prescribe a date by which any levy is payable or authorise the Authority to fix the date by which the levy is payable;
designate an airport licensee or other agent to collect on behalf of the Authority any levy that is payable and any interest or penalty payable on any levy, and the method of such collection;
require returns to be made —
by each X; and
by the airport licensee or other agent mentioned in paragraph (d),and prescribe conditions relating to the making of such returns;
prescribe penalties for the late payment of any such levy by each X; and
impose interest for late payment of any such levy or penalty.