Contents

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Interpretation ...................................................................................... 1

3A......... Minister may fix special rates ............................................................ 2

4............ Money to be paid to AA and CASA in relation to eligible aviation fuel 3

5............ Indexation of relevant rate .................................................................. 4

Notes                                                                                                                                               5

Notes to the Aviation Fuel Revenues (Special Appropriation) Act 1988

Note 1

The Aviation Fuel Revenues (Special Appropriation) Act 1988 as shown in this consolidation comprises Act No. 54, 1988 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 16 July 1999 is not included in this consolidation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
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 (see Gazette 1995, No. S270) (a)	--
as amended by
Civil Aviation Legislation Amendment Act 1998	1, 1998	24 Mar 1998	Schedule 3 (item 1): 6 July 1995 (b)	--
Aviation Fuel Revenues (Special Appropriation) Amendment Act 1999	97, 1999	16 July 1999	16 July 1999	Sch. 1 (Items 5, 6) [see Table A]
Petroleum Excise Amendment (Measures to Address Evasion) Act 2000	125, 2000	26 Oct 2000	Schedule 1: Royal Assent (c)	--
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006	74, 2006	26 June 2006	Schedule 1: (items 2, 3): 1 July 2006	--

 

(a)     The Aviation Fuel Revenues (Special Appropriation) Act 1988  was amended by section 5 (items 2-10) of the Civil 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)    The Aviation Fuel Revenues (Special Appropriation) Act 1988 was amended by Schedule 3 (item 1) of the Civil 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)     The Aviation Fuel Revenues (Special Appropriation) Act 1988 was amended by Schedule 1 only of the Petroleum 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.

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
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
Heading to s. 3A.................	rs. No. 82, 1995
S. 3A...................................	ad. No. 73, 1992
	am. No. 82, 1995; No. 97, 1999
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
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

 

Table A

Application, saving or transitional provisions

Aviation Fuel Revenues (Special Appropriation) Amendment Act 1999 (No. 97, 1999)

Schedule 1

5  Application

The amendments made by this Schedule apply in relation to amounts paid to the Commonwealth in respect of eligible aviation fuel on or after the day on which this Act receives the Royal Assent.

6  Adjustment of amounts payable to CASA

Definitions

(1)        In this item:

commencement day means the day on which this Act receives the Royal Assent.

interim period means the period commencing on 12 May 1999 and ending immediately before the commencement day.

Principal Act means the Aviation Fuel Revenues (Special Appropriation) Act 1988.

retrospectivity assumptions means:

                     (a)  the assumption that the amendments made by this Schedule to the Principal Act had had effect on and from 12 May 1999; and

                     (b)  the assumption that the first determination that the Minister makes after the commencement day under section 3A of the Principal Act as amended by this Act had had effect on and from 12 May 1999.

Adjustment of amounts payable to CASA

(2)        If:

                     (a)  the amount that was actually payable to CASA under sections 4 and 6 of the Principal Act during the interim period;

exceeds:

                     (b)  the total amount that would have been payable to CASA under section 4 of the Principal Act during the interim period if the retrospectivity assumptions applied;

the amount that is to be paid to CASA, after the commencement day, under the Principal Act as amended by this Act is to be reduced by an amount equal to the amount of the excess.