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Short title
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This Act may be cited as the Aviation Fuel Revenues (Special Appropriation) Act 1988.
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Commonwealth act
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.
The 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)).
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Direct links to the current provisions in Aviation Fuel Revenues (Special Appropriation) Act 1988.
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 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.
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) 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.
(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. (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.
(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: View image in the official source 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: View image in the official source 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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
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 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.
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) 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.
(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. (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.
(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.