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Aviation Fuel Revenues (Special Appropriation) Act 1988

  • - C2004C02401
  • In force - Superseded Version
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Act No. 54 of 1988 as amended, taking into account amendments up to Act No. 1 of 1998
Registered 18 Nov 2009
Start Date 06 Jul 1995
End Date 15 Jul 1999

 

Aviation Fuel Revenues (Special Appropriation) Act 1988

Act No. 54 of 1988 as amended

Consolidated as in force on 11 March 1999

(includes amendments up to Act No. 1 of 1998)

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

 


Contents

1             Short title [see Note 1]                                                                       

2             Commencement [see Note 1]                                                             

3             Interpretation                                                                                     

3A          Minister may fix special rates                                                            

4             Money to be paid to AA and CASA in relation to eligible aviation fuel    

5             Indexation of relevant rate                                                                  

6             Money to be paid to CASA in relation to aviation kerosene             

 


An Act to appropriate certain aviation fuel revenues for Airservices Australia and the Civil Aviation Safety Authority

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1  Short title [see Note 1]

                   This Act may be cited as the Aviation Fuel Revenues (Special Appropriation) Act 1988.

2  Commencement [see Note 1]

                   This Act commences on the day on which it receives the Royal Assent.

3  Interpretation

                   In this Act:

AA means Airservices Australia established by the Air Services Act 1995.

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.

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.

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.

3A  Minister may fix special rates

             (1)  The Minister may make a written determination fixing a rate for the purposes of subparagraph (a)(ii) 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.

          (2A)  A determination under subsection (1) or (2) may only be made by the Minister after consulting the Board of AA and the Board of CASA.

             (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.

4  Money to be paid to AA and CASA in relation to eligible aviation fuel

             (1)  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.

          (1A)  The respective shares of AA and CASA of a payment under subsection (1) are to be determined by the Minister after consulting the Board of AA and the Board of CASA.

             (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 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.

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

5  Indexation of relevant rate

             (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.

6  Money to be paid to CASA in relation to aviation kerosene

             (1)  Subject to subsection (2), there must be paid to CASA 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 CASA an amount that equals the repaid amount.

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

 


NOTE

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

Number
and year

Date
of Assent

Date of commencement

Application, saving or 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

Civil Aviation Legislation Amendment Act 1995

82, 1995

30 June 1995

S. 5 (items 2-10): 6 July 1995 (see Gazette 1995, No. S270) (a)

as amended by

Civil Aviation Legislation Amendment Act 1998

1, 1998

24 Mar 1998

Schedule 3 (item 1): 6 July 1995 (b)

 


(a)     The Aviation Fuel Revenues (Special Appropriation) Act 1988 was amended by the Civil Aviation Legislation Amendment Act 1995, subsection 2(1) of which provides as follows:

                 “(1)   Subject to this section, this Act commences on:

                             (a)   a day to be fixed by Proclamation; or

                             (b)   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 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.”.

 

 

 


Table of Amendments

 

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

Title...........................................

am. No. 82, 1995

S. 3...........................................

am. No. 73, 1992; No. 87, 1993; No. 82, 1995

Heading to s. 3A.......................

rs. No. 82, 1995

S. 3A........................................

ad. No. 73, 1992

 

am. No. 82, 1995

Heading to s. 4.........................

am. No. 82, 1995

S. 4...........................................

am. No. 73, 1992; No. 87, 1993; No. 82, 1995 (as am. by No. 1, 1998)

S. 5...........................................

am. No. 73, 1992

Heading to s. 6.........................

am. No. 82, 1995

S. 6...........................................

ad. No. 87, 1993

 

am. No. 82, 1995