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Aviation Fuel Revenues (Special
Appropriation) Amendment Bill 1999
Date Introduced: 2 June 1999
House: House of Representatives
Portfolio: Transport and Regional
Commencement: On Royal Assent
amendments proposed by the Bill:
- allow for revenues raised by excise and customs duties on
aviation gasoline and kerosene to be dealt with on the same basis
for purposes of disbursement to Airservices Australia (AA) and the
Civil Aviation Safety Authority (CASA) and
- repeal the requirement that the Minister consult with the Board
of AA and CASA with respect to the rate of excise and customs
duties on aviation gasoline and share of such revenues.
Refer to the Digest for the Customs Tariff
Amendment (Aviation Fuel Revenues) Bill 1999.
A new definition of 'eligible aviation fuel' is
substituted in the Aviation Fuel Revenues (Special
Appropriation) Act 1988 (the Principal Act) by item
1 of Schedule 1 which provides that the
- aviation gasoline entered for home consumption on or after 1
July 1988, and
- aviation kerosene entered for home consumption on or after 12
The current definition defines the term to mean
aviation gasoline entered form home consumption on or after 1 July
1988. The effect of the amendment is to allow for revenues raised
by excise and customs duties on aviation gasoline and kerosene to
be dealt with on the same basis for purposes of disbursement to AA
and CASA. The Principal Act currently provides for disbursements on
slightly different basis.
Section 68 of the Customs Act 1901
requires that goods, other than certain specified goods, that are
imported into Australia must be 'entered' for home consumption,
warehousing, or transhipment. Until goods are entered customs duty
cannot be levied and the goods cannot be delivered from the control
of the Australian Customs Service. An entry can be effected by
document or by computer.
Accompanied or unaccompanied personal or
household effects of a passenger or member of crew of a ship or
aircraft, that are not intended to be sold or used for trading
purposes in Australia, and goods being consigned from one person to
another, by post, where their value is less than $1 000, or where
their value is less than $200, and certain containers, are exempted
from the import entry obligation.
Section 3A of the Principal Act provides the
Minister with power to make a determination setting the rate of
aviation gasoline under the Excise Tariff Act 1921.
Subsection 3A(2A) provides that a ministerial determination may
only be made after the Minister has consulted with the Board of
Aviation Australia (AA) and the Civil Aviation Safety Authority
(CASA). Item 2 of Schedule 1
repeals subsection 3A(2A) of the Principal Act.
Note: The rationale given by the
Government for the amendment proposed by item 2 is: 'Determining
these matters [ie. setting the rate of duty payable and shares of
revenue between CASA and AA] is a Government responsibility on
which legislated consultation is now not considered appropriate.
However the Minister will continue to consult with the Boards of
CASA and Airservices as appropriate.'(1)
Item 4 of Schedule
1 repeals section 6 of the Principal Act. Section 6
currently provides for payments of money raised from excise and
customs duties in relation to aviation kerosene to be paid to CASA.
The amendment is being repealed as it will be redundant with the
passage of the amendment proposed by item 1.
- Aviation Fuel Revenues (Special Appropriation) Amendment Bill
1999, Explanatory Memorandum, p. 2.
11 June 1999
Bills Digest Service
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