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Aviation Fuel Revenues (Special Appropriation) Act 1988

Authoritative Version
  • - C2006C00428
  • In force - Superseded Version
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Act No. 54 of 1988 as amended, taking into account amendments up to Act No. 74 of 2006
An Act to appropriate certain aviation fuel revenues for Airservices Australia and the Civil Aviation Safety Authority
Administered by: Infrastructure and Regional Development
Registered 12 Jul 2006
Start Date 01 Jul 2006
End Date 30 Nov 2013
Table of contents.

Aviation Fuel Revenues (Special Appropriation) Act 1988

Act No. 54 of 1988 as amended

This compilation was prepared on 10 July 2006
taking into account amendments up to Act No. 74 of 2006

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

  

  

  


Contents

1............ Short title [see Note 1]........................................................................ 1

2............ Commencement [see Note 1].............................................................. 1

3............ Interpretation....................................................................................... 1

3A......... Minister may fix special rates.............................................................. 2

4............ Money to be paid to AA and CASA in relation to eligible aviation fuel.. 3

5............ Indexation of relevant rate................................................................... 4

Notes                                                                                                                                               5


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

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 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:

                     (a)  aviation gasoline entered for home consumption on or after 1 July 1988; and

                     (b)  aviation kerosene entered for home consumption on or after 12 May 1999.

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.

             (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.

             (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.


Notes to the Aviation Fuel Revenues (Special Appropriation) Act 1988

Note 1

The Aviation Fuel Revenues (Special Appropriation) Act 1988 as shown in this consolidation comprises Act No. 54, 1988 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 16 July 1999 is not included in this consolidation. For subsequent information see Table A.

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)

Aviation Fuel Revenues (Special Appropriation) Amendment Act 1999

97, 1999

16 July 1999

16 July 1999

Sch. 1 (items 5, 6) [see Table A]

Petroleum Excise Amendment (Measures to Address Evasion) Act 2000

125, 2000

26 Oct 2000

Schedule 1: Royal Assent (c)

Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006

74, 2006

26 June 2006

Schedule 1: (items 2, 3): 1 July 2006

 


(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:

                 (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 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:

                 (1)   This Act, other than item 5 of Schedule 2, commences on the day on which it receives the Royal Assent.


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; No. 97, 1999; No. 125, 2000; No. 74, 2006

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

rs. No. 82, 1995

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

ad. No. 73, 1992

 

am. No. 82, 1995; No. 97, 1999

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); No. 97, 1999

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

am. No. 73, 1992

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

am. No. 82, 1995

rep. No. 97, 1999

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

ad. No. 87, 1993

 

am. No. 82, 1995

 

rep. No. 97, 1999

 


Table A

Application, saving or transitional provisions

Aviation Fuel Revenues (Special Appropriation) Amendment Act 1999 (No. 97, 1999)

Schedule 1

5  Application

The amendments made by this Schedule apply in relation to amounts paid to the Commonwealth in respect of eligible aviation fuel on or after the day on which this Act receives the Royal Assent.

6  Adjustment of amounts payable to CASA

Definitions

(1)       In this item:

commencement day means the day on which this Act receives the Royal Assent.

interim period means the period commencing on 12 May 1999 and ending immediately before the commencement day.

Principal Act means the Aviation Fuel Revenues (Special Appropriation) Act 1988.

retrospectivity assumptions means:

                     (a)  the assumption that the amendments made by this Schedule to the Principal Act had had effect on and from 12 May 1999; and

                     (b)  the assumption that the first determination that the Minister makes after the commencement day under section 3A of the Principal Act as amended by this Act had had effect on and from 12 May 1999.

Adjustment of amounts payable to CASA

(2)       If:

                     (a)  the amount that was actually payable to CASA under sections 4 and 6 of the Principal Act during the interim period;

exceeds:

                     (b)  the total amount that would have been payable to CASA under section 4 of the Principal Act during the interim period if the retrospectivity assumptions applied;

the amount that is to be paid to CASA, after the commencement day, under the Principal Act as amended by this Act is to be reduced by an amount equal to the amount of the excess.