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Aviation Fuel Revenues (Special Appropriation) Act 1988

  • - C2004C02399
  • In force - Superseded Version
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Act No. 54 of 1988 as amended, taking into account amendments up to Act No. 87 of 1993
Registered 18 Nov 2009
Start Date 30 Nov 1993
End Date 05 Jul 1995

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988
- Updated as at 14 December 1993 (HISTACT CHAP 1725 #DATE 14:12:1993)

*1* The Aviation Fuel Revenues (Special Appropriation) Act 1988 as shown in this reprint comprises Act No. 54, 1988 amended as indicated in the Tables below.
Table of Acts
Act Date Date of Application
Number and of assent commencement saving or
year transitional
provisions
Aviation Fuel Revenues (Special Appropriation) Act 1988
54, 1988 15 June 1988 15 June 1988
Aviation Fuel Revenues (Special Appropriation) Amendment Act 1992
73, 1992 26 June 1992 26 June 1992 Ss. 7 and 8
Aviation Fuel Revenues (Special Appropriation) Amendment Act 1993
87, 1993 30 Nov 1993 30 Nov 1993 -
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
S. 3 am. No. 73, 1992; No. 87, 1993
S. 3A ad. No. 73, 1992
S. 4 am. No. 73, 1992; No. 87, 1993
S. 5 am. No. 73, 1992
S. 6 ad. No. 87, 1993

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - TABLE OF PROVISIONS

TABLE

TABLE OF PROVISIONS
Section
1. Short title
2. Commencement
3. Interpretation
3A. Minister and Civil Aviation Authority may jointly fix special
rates
4. Money to be paid to Civil Aviation Authority in relation to
eligible aviation fuel
5. Indexation of relevant rate
6. Money to be paid to Civil Aviation Authority in relation to
aviation kerosene

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - LONG TITLE

SECT

An Act to appropriate certain aviation fuel revenues for
the Civil Aviation Authority

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - SECT 1
Short title

SECT

1. This Act may be cited as the Aviation Fuel Revenues (Special Appropriation) Act 1988.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - SECT 2
Commencement

SECT

2. This Act commences on the day on which it receives the Royal Assent.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - SECT 3
Interpretation

SECT

3. In this Act:
"aviation fuel" means aviation gasoline and aviation kerosene;
"aviation gasoline" means goods falling within subparagraph 11 (A) (3) (a) in the Schedule to the Excise Tariff Act 1921;
"aviation kerosene" means goods falling within sub-item 11 (D) in the Schedule to the Excise Tariff Act 1921;
"eligible aviation fuel" means aviation gasoline entered for home consumption on or after 1 July 1988;
"index number" has the same meaning as in the Excise Tariff Act 1921;
"relevant period" has the same meaning as in section 6A of the Excise Tariff Act 1921;
"relevant rate" means:
(a) in relation to the relevant period that commenced on 1 February 1992 - 24.470 cents per litre; and
(b) in relation to a time in a relevant period to which section 5 applies - the rate applicable under that section in relation to that time; and
(c) in relation to any other relevant period - the relevant rate at the end of the last preceding relevant period;
"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:
(a) in any case - the greater of:
(i) the relevant rate at the time duty was imposed on
the eligible aviation fuel; and
(ii) 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;
(d) 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.

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - SECT 3A
Minister and Civil Aviation Authority may jointly fix special rates

SECT

3A. (1) The Minister and the Civil Aviation Authority may make a joint written determination fixing a rate for the purposes of subparagraph (a) (ii) of the definition of "statutory rate" in section 3.

(2) The Minister and the Civil Aviation Authority may make a joint written determination fixing a rate for the purposes of paragraph (d) of the definition of "statutory rate" in section 3.

(3) A determination under subsection (1) or (2) may provide that a rate is to be fixed using a method of indexation which corresponds to the method provided for by this Act for indexing the relevant rate.

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - SECT 4
Money to be paid to Civil Aviation Authority in relation to eligible
aviation fuel

SECT

4. (1) Subject to subsection (2), there shall be paid to the Civil Aviation Authority an amount, in relation to each amount paid to the Commonwealth as duty of Excise or duty of Customs in relation to eligible aviation fuel, calculated using the formula:
Statutory rate x Litres of eligible aviation fuel
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.

(2) 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 to the Authority under subsection (1) an amount calculated using the formula:
Statutory rate x Litres of eligible aviation fuel
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.

(3) 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.

(4) Amounts payable to the Authority under subsection (1) are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - SECT 5
Indexation of relevant rate

SECT

5. (1) If the factor ascertained under subsection 6A (5) of the Excise Tariff Act 1921 in relation to a relevant period commencing on or after 1 August 1992 is greater than one, then, subject to subsection (2), the relevant rate for the period is:
(a) the rate, calculated to 3 decimal places, ascertained by multiplying the relevant rate at the end of the last preceding relevant period by the factor; or
(b) if that rate would, if it were calculated to 4 decimal places, end in a number greater than 4 - the rate increased by 0.001.

(2) If:
(a) an index number necessary for the calculation of the factor to be ascertained under subsection 6A (5) of the Excise Tariff Act 1921 in relation to a relevant period is not published by the Australian Statistician at least 5 days before the first day of the period; and
(b) the factor ascertained in relation to the period is greater than one;
then:
(c) subsection (1) applies only in relation to the part of the period commencing on the fifth day after the day on which the index number is published; and
(d) the relevant rate for the part of the period to which subsection (1) does not apply is the relevant rate at the end of the last preceding period.

AVIATION FUEL REVENUES (SPECIAL APPROPRIATION) ACT 1988 - SECT 6
Money to be paid to Civil Aviation Authority in relation to aviation kerosene

SECT

6. (1) Subject to subsection (2), there must be paid to the Civil Aviation Authority an amount equal to each amount of duty paid to the Commonwealth as duty of Excise or duty of Customs in relation to aviation kerosene entered for home consumption on or after 1 September 1993.

(2) If the whole or a part of an amount paid as duty of Excise or duty of Customs in relation to aviation kerosene is repaid by the Commonwealth to a person by way of rebate or otherwise, there must be deducted from an amount that would, but for this subsection, be paid to the Authority an amount that equals the repaid amount.

(3) Amounts payable to the Civil Aviation Authority under subsection (1) are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.