3Interpretation

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.

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.