House of Representatives

Petroleum Excise Amendment (Measures to Address Evasion) Bill 2000

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 1 - Amendment of the Aviation Fuel Revenues (Special Appropriation) Act 1988

Outline of Chapter

1.1 This Chapter explains technical amendments to the Aviation Fuel Revenues (Special Appropriation) Act 1988 that replace references to specific excise tariff items with generic descriptions.

Background to the legislation

1.2 In January 1998 the legislation commenced to deter and detect fuel substitution activities. The Government then foreshadowed a review of the arrangements relating to fuel substitution activities in the policy document entitled Tax Reform: not a new tax: a new tax system .

1.3 Special provisions in the Excise Act 1901 allow changes to the excise tariff to be made by gazetting a proposal or tabling a proposal in Parliament.

1.4 The Aviation Fuel Revenues (Special Appropriation) Act 1988 currently contains references to specific tariff items. These references restrict the Government's ability to quickly amend the tariff by gazettal or proposal to address fuel substitution activities.

Summary of new law

1.5 Specific tariff items are removed and replaced with generic descriptions.

Explanation of amendments

1.6 Schedule 1 to this Bill removes 2 references to specific tariff items from the Aviation Fuel Revenues (Special Appropriation) Act 1988 . They are replaced with the generic descriptions 'gasoline classified to item 11 of the Schedule of the Excise Tariff Act 1921 as gasoline for use as fuel in aircraft' and 'kerosene classified to item 11 of the Schedule of the Excise Tariff Act 1921 as kerosene for use as fuel in aircraft'.


View full documentView full documentBack to top