Aviation Fuel Revenues (Special Appropriation) Act 1988 (Cth)
This is a compilation of the
This compilation was prepared on 22 October 2014.
The notes at the end of this compilation (the
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.
If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.
Contents
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 theAir Services Act 1995 .
aviation fuel means aviation gasoline and aviation kerosene.
aviation gasoline means gasoline classified to subitem 10.6 of the Schedule to theExcise Tariff Act 1921 (about gasoline for use as fuel in aircraft).
aviation kerosene means kerosene classified to subitem 10.17 of the Schedule to theExcise Tariff Act 1921 (about kerosene for use as fuel in aircraft).
CASA means the Civil Aviation Safety Authority established by theCivil 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.
The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments
Endnote 6—Modifications
Endnote 7—Misdescribed amendments
Endnote 8—Miscellaneous
If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.
The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended the compiled law. The information includes commencement information for amending laws and details of application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.
If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.
An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.
Endnote 8 includes any additional information that may be helpful for a reader of the compilation.
ad = added or inserted | pres = present |
am = amended | prev = previous |
c = clause(s) | (prev) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expired or ceased to have effect | rep = repealed |
hdg = heading(s) | rs = repealed and substituted |
LI = Legislative Instrument | s = section(s) |
LIA = | Sch = Schedule(s) |
mod = modified/modification | Sdiv = Subdivision(s) |
No = Number(s) | SLI = Select Legislative Instrument |
o = order(s) | SR = Statutory Rules |
Ord = Ordinance | Sub‑Ch = Sub‑Chapter(s) |
orig = original | SubPt = Subpart(s) |
|
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 ( | — |
| ||||
| 1, 1998 | 24 Mar 1998 | Schedule 3 (item 1): 6 July 1995 | — |
Aviation Fuel Revenues (Special Appropriation) Amendment Act 1999 | 97, 1999 | 16 July 1999 | 16 July 1999 | Sch. 1 (items 5, 6) |
Petroleum Excise Amendment (Measures to Address Evasion) Act 2000 | 125, 2000 | 26 Oct 2000 | Schedule 1: Royal Assent | — |
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 | 74, 2006 | 26 June 2006 | Schedule 1: (items 2, 3): 1 July 2006 | — |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 | 110, 2014 | 16 Oct 2014 | Sch 5 (items 77–83): 1 Dec 2013 (s 2(1) item 6) | — |
(a) TheAviation Fuel Revenues (Special Appropriation) Act 1 988 was amended by section 5 (items 2–10) of theCivil 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) TheAviation Fuel Revenues (Special Appropriation) Act 1988 was amended by Schedule 3 (item 1) of theCivil 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) TheAviation Fuel Revenues (Special Appropriation) Act 1988 was amended by Schedule 1 only of thePetroleum 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.
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; No 110, 2014 |
Heading to s. 3A.................... | rs. No. 82, 1995 |
s. 3A..................................... | ad. No. 73, 1992 |
am. No. 82, 1995; No. 97, 1999; No 110, 2014 | |
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 |
rep No 110, 2014 | |
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 |
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