Aviation Fuel Revenues (Special Appropriation) Amendment Act 1993

Overview

The Aviation Fuel Revenues (Special Appropriation) Amendment Act 1993 was enacted by the Parliament of Australia to address the need for updating the definitions and scope of aviation fuel for the purposes of revenue appropriation under the Aviation Fuel Revenues (Special Appropriation) Act 1988. This amendment was introduced to ensure that the definitions of "aviation fuel" and "eligible aviation fuel" were more precise and aligned with current tax classifications. The policy objective was to streamline the collection and appropriation of aviation fuel revenues, ensuring that payments were correctly targeted to the Civil Aviation Authority for eligible fuels. The Act specifically updates the definitions to include "aviation gasoline" and "aviation kerosene" based on the Excise Tariff Act 1921, and mandates payments to the Civil Aviation Authority for duty paid on aviation kerosene entered for home consumption after 1 September 1993, while also providing for deductions in case of rebates.

Scope and Application

The Aviation Fuel Revenues (Special Appropriation) Amendment Act 1993 amends the Aviation Fuel Revenues (Special Appropriation) Act 1988. It applies to the revenue generated from the duty paid on eligible aviation fuel and aviation kerosene entered for home consumption in Australia. This Act ensures that the Civil Aviation Authority receives payments corresponding to the duty paid on these specific types of aviation fuel. The Act defines "aviation fuel" as aviation gasoline and aviation kerosene, with "aviation gasoline" and "aviation kerosene" being specified in the Excise Tariff Act 1921. The amended legislation also provides for the payment of amounts to the Civil Aviation Authority in relation to aviation kerosene, with any rebates or repayments made by the Commonwealth being deducted from the payable amount. The Act extends to the entire Commonwealth of Australia and is subject to appropriation from the Consolidated Revenue Fund. There are no stated exclusions or exemptions within the text of this Act, though its application may be further defined or restricted through subordinate instruments.

Key Provisions

The main sections of the Aviation Fuel Revenues (Special Appropriation) Amendment Act 1993 (referred to as the Act) amend the existing Aviation Fuel Revenues (Special Appropriation) Act 1988. Section 3 of the Act revises the definitions of "aviation fuel" and "eligible aviation fuel," specifying that "aviation fuel" now refers to aviation gasoline and aviation kerosene, with "aviation gasoline" defined as goods falling within subparagraph 11(A)(3)(a) in the Schedule to the Excise Tariff Act 1921, and "aviation kerosene" defined as goods falling within sub-item 11(D) in the Schedule to the Excise Tariff Act 1921. Additionally, "eligible aviation fuel" is defined as aviation gasoline entered for home consumption on or after 1 July 1988. Section 4 modifies the Principal Act by replacing "Litres of aviation fuel" with "Litres of eligible aviation fuel" wherever it occurs. Furthermore, a new section, section 6, is inserted to require the payment to the Civil Aviation Authority of an amount equal to the duty paid to the Commonwealth in relation to aviation kerosene entered for home consumption on or after 1 September 1993, subject to certain conditions regarding rebates or repayments. The Act imposes specific obligations on the parties it governs, primarily centred around the payment of duties and the transfer of revenues to the Civil Aviation Authority. Under section 6, it is mandatory for the Commonwealth to remit to the Civil Aviation Authority an amount equal to the duty paid on aviation kerosene. This payment must be made from the Consolidated Revenue Fund, which is appropriated accordingly. The Act also stipulates that if any rebate or repayment of duty is made by the Commonwealth, the corresponding amount must be deducted from the payment owed to the Civil Aviation Authority. The Act does not explicitly detail offences, penalties, or civil/criminal consequences for breaches within its text. However, non-compliance with the statutory requirement to remit the appropriate funds to the Civil Aviation Authority could potentially lead to legal action or administrative penalties, as the Act mandates specific financial obligations that must be fulfilled. The absence of detailed penalties in the text suggests that enforcement and consequences might be addressed under broader administrative or legislative frameworks.