Compilation #None | Effective 2013-12-01
FRBR Work URI: /akn/au/act/1988/54
This Act may be cited as the Aviation Fuel Revenues (Special Appropriation) Act 1988.
This Act commences on the day on which it receives the Royal Assent.
In this Act:
AA means Airservices established by the Air Services Act 1995.
aviation fuel means aviation gasoline and aviation kerosene.
aviation gasoline means gasoline classified to subitem 10.6 of the Schedule to the Excise Tariff Act 1921 (about gasoline for use as fuel in aircraft).
aviation kerosene means kerosene classified to subitem 10.17 of the Schedule to the Excise Tariff Act 1921 (about kerosene for use as fuel in aircraft).
CASA means the Civil Aviation Safety Authority established by the Civil Aviation Act 1988.
eligible aviation fuel means:
aviation gasoline entered for home consumption on or after 1 July 1988; and
aviation kerosene entered for home consumption on or after 12 May 1999.
statutory rate, in relation to an amount paid to the Commonwealth as duty of Excise or duty of Customs in relation to eligible aviation fuel, means the lowest of whichever of the following rates is applicable:
if a determination under subsection 3A(1) was in force at the time duty was imposed on the eligible aviation fuel—the rate fixed by that determination;
(b) in the case of duty of Excise—the rate of duty imposed on the eligible aviation fuel under the Excise Tariff Act 1921;
(c) in the case of duty of Customs—the rate that would have been the rate of duty of Excise imposed on the eligible aviation fuel under the Excise Tariff Act 1921 if the eligible aviation fuel had been subject to duty of Excise instead of duty of Customs;
if a determination under subsection 3A(2) was in force at the time duty was imposed on the eligible aviation fuel—the rate fixed by that determination.
(1) The Minister may make a written determination fixing a rate for the purposes of paragraph (a) of the definition of statutory rate in section 3.
(2) The Minister may make a written determination fixing a rate for the purposes of paragraph (d) of the definition of statutory rate in section 3.
A determination under subsection (1) or (2) may provide that a rate is to be fixed using a method of indexation set out in the determination.
For each amount paid to the Commonwealth as a duty of Excise or duty of Customs in relation to eligible aviation fuel, AA and CASA are each entitled to be paid a share of the amount calculated using the formula:
where:
Statutory rate means the statutory rate in relation to the amount paid to the Commonwealth.
Litres of eligible aviation fuel means the number of litres of eligible aviation fuel by reference to which the amount paid to the Commonwealth was calculated.
The respective shares of AA and CASA of a payment under subsection (1) are to be determined by the Minister.
Where the whole or a part of an amount paid as duty of Excise or duty of Customs in relation to eligible aviation fuel is repaid by the Commonwealth to a person by way of rebate or otherwise, there shall be deducted from the sum of the amounts that would, but for this subsection, be paid under subsection (1) an amount calculated using the formula:
where:
Statutory rate means the statutory rate in relation to the amount paid to the Commonwealth.
Litres of eligible aviation fuel means the number of litres of eligible aviation fuel by reference to which the amount repaid by the Commonwealth was calculated.
For the purposes of subsections (1) and (2), where 2 or more parts of an amount paid as duty were ascertained by reference to different rates of duty, each of the parts shall be taken to be a separate amount paid as duty.
Amounts payable under subsection (1) are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
Endnotes
Endnote 1—About the endnotes
The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments
Endnote 6—Modifications
Endnote 7—Misdescribed amendments
Endnote 8—Miscellaneous
If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.
Abbreviation key—Endnote 2
The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended the compiled law. The information includes commencement information for amending laws and details of application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.
Uncommenced amendments—Endnote 5
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.
Modifications—Endnote 6
If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.
Misdescribed amendments—Endnote 7
An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.
Miscellaneous—Endnote 8
Endnote 8 includes any additional information that may be helpful for a reader of the compilation.
Endnote 2—Abbreviation key
Endnote 3—Legislation history
(a) The Aviation Fuel Revenues (Special Appropriation) Act 1988 was amended by section 5 (items 2–10) of the Civil Aviation Legislation Amendment Act 1995, subsection 2(1) of which provides as follows:
Subject to this section, this Act commences on:
a day to be fixed by Proclamation; or
the first day after the end of the period of 6 months beginning on the day on which this Act receives the Royal Assent;
whichever is earlier.
(b) The Aviation Fuel Revenues (Special Appropriation) Act 1988 was amended by Schedule 3 (item 1) of the Civil Aviation Legislation Amendment Act 1998, subsection 2(3) of which provides as follows:
(3) Schedule 3 is taken to have commenced on 6 July 1995, immediately after the commencement of item 7 of Schedule 3 to the Civil Aviation Legislation Amendment Act 1995.
(c) The Aviation Fuel Revenues (Special Appropriation) Act 1988 was amended by Schedule 1 only of the Petroleum Excise Amendment (Measures to Address Evasion) Act 2000, subsection 2(1) of which provides as follows:
This Act, other than item 5 of Schedule 2, commences on the day on which it receives the Royal Assent.
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments [none]
Endnote 6—Modifications [none]
Endnote 7—Misdescribed amendments [none]
Endnote 8—Miscellaneous [none]