Fact sheet

Charities Maritime and Aviation Support Program

What does it offer?

The Charities Maritime and Aviation Support (CMAS) Program recognises charities’ inability to pass on additional costs associated with the carbon price and the potential impacts on their operations.

The CMAS Program assists eligible charities with maritime and aviation fuel cost increases directly attributable to the effective price on carbon. Under the CMAS Program, eligible charities will receive payments for the increase to the excise on aviation fuels, and the reduction in fuel tax credits for maritime fuels, for eligible transport activities.

The CMAS Program is administered by the Department of Climate Change and Energy Efficiency, who have overall policy responsibility, and delivered by the Department of Industry, Innovation, Science, Research and Tertiary Education through AusIndustry.

Who is it for?

The CMAS Program assists eligible charities with maritime and aviation fuel cost increases directly attributable to the effective price on carbon.

Eligibility criteria

To be eligible for assistance under the CMAS Program, the organisation applying must:

be a registered charity;
be endorsed as a Deductible Gift Recipient (DGR) by the Commissioner of Taxation; and
their maritime and/or aviation activities must be in respect to their DGR status.

How is the assistance calculated?

Charities are asked to provide an estimate for their fuel purchases on eligible activities over a 12 month financial year period. AusIndustry calculates the assistance payment and, in most cases, pro-ratas the total amount of assistance into quarterly payments throughout the year.

What happens if a charity overestimates or underestimates their claim?

Charities receiving assistance under the CMAS Program are required to submit an assessment every six months outlining their actual fuel purchases for eligible activities, on which the effective carbon price has been incurred. This amount is compared to the original estimate provided by the charity at the beginning of each financial year. Subsequent payments will then be adjusted to account for over-claims or under-claims.

How do I apply for it?

An application for assistance under the CMAS Program can be obtained from the AusIndustry website (www.ausindustry.gov.au) or via the AusIndustry Hotline by phone on 13 28 46, or email at hotline@ausindustry.gov.au .

Note: There may be links contained within this document which will transfer you from the AusIndustry website. AusIndustry does not have responsibility for these external websites nor does linking constitute any form of endorsement.

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