{"id":"C2004A03647","name":"Aviation Fuel Revenues (Special Appropriation) Act 1988","slug":"aviation-fuel-revenues-special-appropriation-act-1988","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"54 of 1988","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7651,"registerId":"commonwealth-C2004A03647-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Aviation Fuel Revenues (Special Appropriation) Act 1988.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act commences on the day on which it receives the Royal Assent.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n  In this Act:\n\n> AA means Airservices Australia established by the Air Services Act 1995.\n\n> aviation fuel means aviation gasoline and aviation kerosene.\n\n> 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).\n\n> 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).\n\n> CASA means the Civil Aviation Safety Authority established by the Civil Aviation Act 1988.\n\n> eligible aviation fuel means:\n\n    (a) aviation gasoline entered for home consumption on or after 1 July 1988; and\n    (b) aviation kerosene entered for home consumption on or after 12 May 1999.\n\n> 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:\n\n    (a) 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;\n    (b) in the case of duty of Excise—the rate of duty imposed on the eligible aviation fuel under the Excise Tariff Act 1921;\n    (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;\n    (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.","sortOrder":2},{"sectionNumber":"3A","sectionType":"section","heading":"Minister may fix special rates","content":"#### 3A Minister may fix special rates\n\n  (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.\n  (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.\n  (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.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Money to be paid to AA and CASA in relation to eligible aviation fuel","content":"#### 4 Money to be paid to AA and CASA in relation to eligible aviation fuel\n\n  (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:\n  ![](image.002.png)\n  where:\n\n> Statutory rate means the statutory rate in relation to the amount paid to the Commonwealth.\n\n> 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.\n\n  (1A) The respective shares of AA and CASA of a payment under subsection (1) are to be determined by the Minister.\n  (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:\n  ![](image.002.png)\n  where:\n\n> Statutory rate means the statutory rate in relation to the amount paid to the Commonwealth.\n\n> 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.\n\n  (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.\n  (4) Amounts payable under subsection (1) are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.","sortOrder":4}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow purpose of appropriating aviation fuel revenues to AA and CASA. While definitions have been updated (e.g., CASA replacing the former CAA, and the 1999 expansion to include aviation kerosene alongside aviation gasoline), these are technical updates rather than scope expansion. The core mechanism remains unchanged since 1988."},"complexity_factors":["Nested definitions requiring cross-referencing to the Excise Tariff Act 1921 (specific subitems 10.6 and 10.17)","Complex multi-layered definition of 'statutory rate' with four alternative calculation methods including conditional Ministerial determinations","Mathematical formulas with variables defined separately from the formula itself","Conditional logic for rebate adjustments in subsection 4(2)","Requirement to treat multi-rate duty payments as separate amounts under subsection 4(3)"],"plain_english_summary":"This law sets up a special funding mechanism for Australia's aviation safety and air traffic control bodies using fuel taxes.\n\n**What it does:**\nWhen airlines or aircraft operators buy aviation fuel (aviation gasoline or aviation kerosene), they pay excise or customs duty to the Commonwealth. This Act takes a portion of that fuel tax money and automatically pays it to two government agencies:\n- **Airservices Australia (AA)** — the body that manages air traffic control and aviation firefighting services\n- **CASA (Civil Aviation Safety Authority)** — the body that regulates aviation safety and sets rules for pilots, airlines, and aircraft\n\n**How the money is calculated:**\nThe amount each agency gets is worked out using a formula based on:\n- The number of litres of fuel sold\n- A \"statutory rate\" (a specific rate per litre, which is usually the lower of the actual excise rate or a rate set by the Minister)\n\nIf fuel duties are ever rebated (refunded) to someone, the agencies' payments are reduced accordingly.\n\n**Who decides the split:**\nThe Minister determines what percentage or amount each agency receives from the total pool.\n\n**Why it matters:**\nThis creates a dedicated revenue stream for aviation infrastructure and safety regulation, linking funding directly to aviation activity (fuel consumption). Rather than competing for general budget funding each year, these agencies receive money automatically as planes burn fuel."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The supplied text establishes the Act's allocation of duty-derived payments to AA and CASA and the Minister's powers; no material in the text indicates a change from an earlier instrument or original scope, so change cannot be determined from the provided source."},"complexity_factors":["Cross-references to external legislation and tariff classifications (definitions of 'aviation gasoline' and 'aviation kerosene' refer to the Excise Tariff Act 1921) (s 3).","Formulaic allocation that depends on accurate measurement of litres and the applicable statutory rate, requiring precise accounting and record linkage to duty transactions (s 4(1)).","Ministerial discretion to fix special statutory rates and to determine the split between AA and CASA introduces administrative decision-making and potential variability (ss 3A, 4(1A)).","Provision for indexation methods in Ministerial determinations adds formulaic complexity over time (s 3A(3)).","Adjustment mechanics reduce payments when duties are rebated or refunded, requiring tracking of subsequent repayments and proportional deductions (s 4(2)).","Requirement to treat parts of a duty paid at different rates as separate amounts adds transactional fragmentation for calculation (s 4(3)).","Fiscal treatment: amounts are paid out of the Consolidated Revenue Fund, creating ongoing appropriation and budgetary implications (s 4(4))."],"plain_english_summary":"This Act requires that when excise or customs duty is paid on eligible aviation fuel, a portion of that duty is paid to Airservices Australia (AA) and the Civil Aviation Safety Authority (CASA). The share is calculated from the duty paid, the statutory rate and the litres of fuel.\n\nThe Minister decides how AA and CASA split the payment and may fix or index the statutory rate (ss 3A, 4(1A)). Payments are made from the Consolidated Revenue Fund and are reduced if duties are later rebated (s 4(2), (4))."},"summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Act's scope has expanded from its original 1988 form. Aviation kerosene (jet fuel) was not included in the original legislation — it was added with an effective date of 12 May 1999, significantly broadening coverage to include commercial aviation fuel and not just smaller aircraft fuel. The inclusion of CASA as a recipient also reflects post-1988 changes, as CASA was only established by the Civil Aviation Act 1988 and replaced earlier regulatory arrangements. The original intent appears to have been narrower, focused on general aviation gasoline, before being extended to encompass the bulk of the commercial aviation sector."},"complexity_factors":["Formula-based calculations for payment amounts that reference images rather than written equations, making the precise calculation opaque from the text alone","Layered definition of 'statutory rate' involving four possible rate sources with a 'lowest applicable' rule requiring comparison across multiple scenarios","Interaction with multiple other Acts (Excise Tariff Act 1921, Air Services Act 1995, Civil Aviation Act 1988) requiring cross-referencing to fully understand","Distinction between duty of Excise and duty of Customs, with a hypothetical equivalence calculation for Customs duty","Ministerial discretion in fixing special rates (including indexed rates) and splitting payments between AA and CASA, adding administrative complexity","Rebate/repayment adjustment mechanism requires tracking original amounts and recalculating entitlements","Split effective dates for different fuel types (1988 for gasoline, 1999 for kerosene) creates historical complexity"],"plain_english_summary":"This Act automatically directs a portion of excise and customs duties on aviation fuel to fund Airservices Australia and the Civil Aviation Safety Authority. Payments are calculated from taxed litres at a capped statutory rate, with the Minister allocating the split and refunds reducing the amounts proportionally.\n\nIt creates a permanent (special) appropriation so AA and CASA receive a reliable, automatic funding stream tied to aviation fuel consumption, affecting fuel producers/importers, those agencies, and the flying public."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/aviation-fuel-revenues-special-appropriation-act-1988","history":"/api/acts/aviation-fuel-revenues-special-appropriation-act-1988/history","analysis":"/api/acts/aviation-fuel-revenues-special-appropriation-act-1988/analysis","conflicts":"/api/acts/aviation-fuel-revenues-special-appropriation-act-1988/conflicts","importantCases":"/api/acts/aviation-fuel-revenues-special-appropriation-act-1988/important-cases","documents":"/api/acts/aviation-fuel-revenues-special-appropriation-act-1988/documents"}}