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13061 Cat. No. 97 2652 7 ISBN 0644 516976
1998
THE
PARLIAMENT OF THE COMMONWEALTH OF
AUSTRALIA
HOUSE OF
REPRESENTATIVES
NATIONAL
RESIDUE SURVEY (EXCISE) LEVY BILL
1998
EXPLANATORY
MEMORANDUM
(Circulated
by authority of
the Minister for Primary
Industries and
Energy, the Hon John Anderson
MP)
NATIONAL RESIDUE SURVEY LEVY
(EXCISE) BILL 1998
OUTLINE
This
Bill is part of a package of three Bills designed to correct technical faults in
the National Residue Survey legislation and to consolidate 22 levy imposition
Acts into two Acts. The package is designed to correct the apparent dependence
of liability to pay NRS levies on liability to pay other primary industry
levies.
The Bill imposes levies that are
duties of excise on sixteen commodity groups to replace the relevant imposition
Acts repealed by the National Residue Survey Administration Amendment Bill
1998.
FINANCIAL IMPACT
STATEMENT
The proposed amendments
will have no financial implications for the Commonwealth.
NOTES ON
CLAUSES
Clause 1: Short
title
This clause provides for the short
title of the Act to be the National Residue Survey (Excise) Levy Act
1998.
Clause
2: Commencement
This clause provides
that the Act comes into effect on its proclamation date or, if proclamation has
not occurred within six months of Royal Assent, the day after that six
months.
Clause 3: Simplified
outline
This clause provides a
simplified outline of the Act indicating that it imposes levies that are duties
of excise and provides for specification of the maximum and operative rates of
levies, the person liable to pay levies and exemptions from
levy.
Clause
4: Definitions
This clause provides for
terms in this Act to have the same meaning as in the Primary Industries
Levies and Charges Collection Act 1991 unless specifically stated
otherwise.
Clause 5: Act to bind
Crown
This clause provides for all
Australian States, the ACT, Northern Territory and Norfolk Island to be bound by
the legislation, but for the Commonwealth not to be bound by the legislation as
the Commonwealth cannot tax
itself.
Clause 6: Duties of
excise
This clause provides that the
levies imposed are duties of excise within the meaning of section 55 of the
Constitution.
Clause 7: Imposition of
levy
This clause provides that the
levies are imposed by the Schedules to this
Act.
Clause
8: Regulations
This clause provides for
the Governor-General to make regulations for the purposes of this
legislation.
Schedule
1¾Cattle
transactions
Clause
1: Definitions
This clause defines
cattle, dairy cattle, licensed dairy farmer, and lot-fed
cattle as having the same meanings as in the Cattle Transactions Levy
Act 1997 and identifies how the weight of a carcase is to be determined for
levy purposes. The clause also provides for settlement of the question of the
relatedness of companies on the same basis as is required by the Corporations
Law.
Clause 2: Imposition of
levy
This clause provides for the
imposition of a levy on four types of transaction and specifies cases where a
levy is not imposed. The clause also defines exempt dairy cattle transactions,
and the conditions for levy payment in cases where cattle are held by a
processor for fattening or
agistment.
Clause 3: Rate of
levy
This clause sets the operative levy
rate for cattle transactions at 32 cents per head for cattle and 26 cents per
head for bobby calves; sets the maximum rate that can be prescribed at 35 cents
per head; and provides for the amendment of operative rates by regulation. It
also provides that a cow with a calf at foot is considered a single head of
cattle and defines chargeable bobby calf and
intermediary.
Allowing the
operative rate to be amended by regulation avoids imposing an unreasonable
burden on the Parliament as the operative rate is open to frequent changes. In
addition, delays in amending legislation can hamper industry programs. Any
changes to operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 4: Who pays the
levy
This clause provides that the owner
of the cattle immediately before the transaction, or delivery to the processor,
or the owner at the time of slaughter, respectively, is liable to pay the
levy.
Schedule
2¾Coarse
grain
Clause
1: Definitions
This clause defines
barley, eligible coarse grain, leviable coarse grain, oats and
value for the purposes of this
Act.
Clause
2: Delivery
This clause defines the
circumstances in which delivery of grain is taken to have been
made.
Clause
3: Producer
This clause identifies the
producer of grain in circumstances where ownership of the grain changes without
delivery to another person.
Clause
4: Application of regulations
This
clause provides that levy is only payable on grain delivered or processed after
the making of a regulation defining it as
leviable.
Clause 5: Imposition of
levy
This clause imposes National
Residue Survey levy on grain delivered by the producer to someone else (except
for storage) or processed by the producer, and identifies the circumstances in
which levy is not payable. It also provides for classes of grain to be exempted
from these levies by regulation.
Clause
6: Rate of levy
This clause sets an
operative rate of levy on grain harvested from barley, oats or grain sorghum at
0.015% of the value of the grain and on eligible coarse grain at the rate set
under the regulations for that class of grain; sets the maximum rate that can
be prescribed as 0.03% of the value of the grain; and provides for amendment of
the operative rate by regulation. It also provides for different rates to be
set in the regulations for different kinds of
grain.
Allowing the operative rate to be
amended by regulation avoids imposing an unreasonable burden on the Parliament
as the operative rate is open to frequent changes. In addition, delays in
amending legislation can hamper industry programs. Any changes to operative or
maximum rates will only be made on the agreement of the representative industry
organisation following full consultation with
industry.
Clause 7: Who pays the
levy
This clause provides that the
producer of the grain is liable to pay the levy. In accordance with the
relevant definition of producer in the Collection Act the producer is the person
who owns the product immediately after it is
harvested.
Schedule
3¾Dairy
produce
Clause
1: Definitions
This clause defines
manufacturer, milk, milk fat, relevant dairy produce, whole milk
and whole milk product for the purposes of this
Act.
Clause 2 Imposition of
levy
This clause imposes a levy on
liquid milk for human consumption, and on relevant dairy produce delivered to,
produced by and used by a manufacturer to manufacture dairy produce. It also
sets a sunset date of 1 July 2000 for this levy and provides that levy is
payable only once on any product.
Clause
3 Rate of levy
This clause imposes an
operative rate of National Residue Survey levy on relevant dairy produce at
$0.00; sets the maximum rate that can be prescribed at 0.5 cents per kilogram;
and provides for the amendment of operative rates by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 4 Who pays the
levy
This clause provides that the
producer of relevant dairy produce is liable to pay levy on liquid milk for
human consumption and the manufacturer is liable to pay levy on relevant dairy
produce used to manufacture dairy produce. In accordance with the relevant
definition of producer in the Collection Act the producer is the person who owns
the dairy cows.
Schedule
4¾Dried
fruits
Clause
1: Definitions
This clause defines
dried fruits, dried tree fruits and dried vine
fruits for the purposes of this
Act.
Clause 2: Receipt of dried fruits
for processing
This clause defines when
dried fruits are taken to have been received for
processing.
Clause 3: Imposition of
levy
This clause imposes National
Residue Survey levy on dried fruits received for
processing.
Clause 4 Rate of
levy
This clause imposes an operative
rate of levy on dried fruits of $0.00; sets the maximum rate that can be
prescribed as $1.00 per tonne; and provides for the operative rate to be
amended by regulation. It also provides for differing rates for different
classes of products to be set by regulations and defines the weight of dried
fruits for the purposes of calculating
levy.
Allowing the operative rate to be
amended by regulation avoids imposing an unreasonable burden on the Parliament
as the operative rate is open to frequent changes. In addition, delays in
amending legislation can hamper industry programs. Any changes to operative or
maximum rates will only be made on the agreement of the representative industry
organisation following full consultation with
industry.
Clause 5: Who pays the
levy
This clause provides that the
producer of the dried fruits is liable to pay the levy. Under the Collection
Act regulations in relation to dried fruits the producer is either the processor
or the grower depending on the arrangements between
them.
Schedule
5¾Game
animals
Clause
1: Definitions
This clause defines
game animal for the purposes of this
Act.
Clause 2: Imposition
of levy
This clause imposes National
Residue Survey levy on the processing of game animals intended for human
consumption except in cases where a regulation is made specifying
otherwise.
Clause 3: Rate of
levy
This clause sets an operative rate
of levy for pigs at 12 cents per carcase, goats at 3 cents per carcase,
kangaroos at 4 cents per carcase and other game at 1 cent per carcase; sets the
maximum rate of levy that can be prescribed at 40 cents per carcase; and
provides that operative rates can be amended by regulation. The clause also
allows for different rates to be applied to different kinds of
animals.
Allowing the operative rate to be
amended by regulation avoids imposing an unreasonable burden on the Parliament
as the operative rate is open to frequent changes. In addition, delays in
amending legislation can hamper industry programs. Any changes to operative or
maximum rates will only be made on the agreement of the representative industry
organisation following full consultation with
industry.
Clause 4: Who pays the
levy
This clause provides that the
producer of the game animals is liable to pay the levy. The Collection Act
regulations in relation to game animals identify the producer as the
processor.
Schedule
6¾Grain
legumes
Clause
1: Definitions
This clause defines
eligible grain legumes, leviable amount, leviable grain legumes
and value for the purposes of this
Act.
Clause
2: Delivery
This clause defines the
circumstances in which delivery of grain legumes is taken to have been
made.
Clause
3: Producer
This clause defines the
producer where the ownership of grain legumes changes without any delivery
having been made.
Clause 4: Application
of regulations
This clause provides that
levy is only payable on grain legumes delivered or processed after the making of
a regulation defining them as
leviable.
Clause 5: Imposition of
levy
This clause imposes National
Residue Survey levy on grain legumes delivered by the producer to someone else
(except for storage) or processed by the producer and sets out circumstances in
which levy is not payable.
Clause 6: Rate
of levy
This clause sets an operative
rate of levy on the seeds of lupins, field peas or chickpeas as 0.015% of the
value of the seeds and on eligible grain legumes as set by regulation; sets the
maximum rate that can be prescribed as 0.03% of the value of the grain; and
provides for amendment of the operative rate by regulation. It also allows
different rates to be set in the regulations for different kinds of grain
legumes.
Allowing the operative rate to be
amended by regulation avoids imposing an unreasonable burden on the Parliament
as the operative rate is open to frequent changes. In addition, delays in
amending legislation can hamper industry programs. Any changes to operative or
maximum rates will only be made on the agreement of the representative industry
organisation following full consultation with
industry.
Clause 7: Who pays the
levy
This clause provides that the
producer of the grain legumes is liable to pay the levy. In accordance with the
relevant definition of producer in the Collection Act the producer is the person
who owns the product immediately after it is
harvested.
Schedule
7¾Honey
Clause
1: Definitions
This clause defines
honey for the purposes of this
Act.
Clause 2: Imposition of
levy¾sale of
honey
This clause imposes a levy on
honey and defines circumstances in which levy is not payable. It also provides
for exemption by regulation of specified classes of
persons.
Clause 3: Imposition of
levy¾use of honey in
producing other goods
This clause
imposes a levy on honey used in the production of other goods and defines
circumstances in which levy is not payable. It also provides for exemption by
regulation of specified classes of
persons.
Clause 4: Rate of
levy
This clause imposes an operative
rate of levy on honey and on honey used in the production of other goods of 0.25
cents per kilogram; sets the maximum rate that can be prescribed as 0.3 cents
per kilogram; and provides for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 5: Who pays the
levy
This clause provides that the
producer is liable to pay the levy on the sale of honey and the person using
honey in the production of other goods is liable to pay the levy on honey used
in the production of other goods. In accordance with the relevant definition of
producer in the Collection Act the producer is the person who owned the honey
immediately before
sale.
Schedule
8¾Horse
slaughter
Clause 1: Imposition of
levy
This clause imposes National
Residue Survey levy on the slaughter of horses for human consumption except in
the case of carcases deemed unfit for human
consumption.
Clause 2: Rate of
levy
This clause sets the operative rate
of levy on the slaughter of horses at $3.00 per head; sets the maximum rate
that can be prescribed as $5.00 per head; and provides for amendment of the
operative rate by regulation.
Allowing the
operative rate to be amended by regulation avoids imposing an unreasonable
burden on the Parliament as the operative rate is open to frequent changes. In
addition, delays in amending legislation can hamper industry programs. Any
changes to operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 3: Who pays the
levy
This clause provides that the
producer of the horses is liable to pay the levy. In accordance with the
relevant definition of producer in the Collection Act the producer is the person
who owns the carcases of the horses immediately after
slaughter.
Schedule
9¾Horticultural
products
Part
1¾Introduction
Clause
1: Definitions
This clause defines
apple juice, apples, box, citrus fruit, eligible horticultural products,
fruit juice, horticultural products, juicing apples, juicing pears, leviable
horticultural products, onion, pear juice, pears, potato, processing apples,
processing pears, and stone fruit for the purposes of this
Act.
Part
2¾Imposition
of levy
Clause 2: Imposition of
levy
This clause identifies the
circumstances in which National Residue Survey levy is imposed on leviable
horticultural products, identifies circumstances in which levy is not imposed
and provides that regulations may exempt certain leviable horticultural products
from liability for levy.
Part
3¾Rate of
levy
Clause
3: Potatoes
This clause sets the
operative rate of National Residue Survey levy on potatoes at $0.00 per tonne;
sets the maximum rate at which levy can be prescribed as 10 cents per tonne;
and provides for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause
4: Onions
This clause sets the operative
rate of National Residue Survey levy on onions at 40 cents per tonne, sets the
maximum rate at which levy can be prescribed as $5.00 per tonne) and provides
for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 5: Apples and
pears
This clause sets the operative
rate of National Residue Survey levy apples and pears at 1 cent per box, on
juicing apples and juicing pears at 10 cents per tonne and on processing apples
and pears at 20 cents per tonne. It sets the maximum rate at which levy can be
prescribed as 1.1 cents per box for apples and pears and 60 cents per tonne for
juicing apples and pears and processing apples and pears. It also provides for
amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 6: Citrus
fruits
This clause sets the operative
rate of National Residue Survey levy on citrus fruits at $0.00 per tonne; sets
the maximum rate at which levy can be prescribed as 60 cents per tonne; and
provides for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 7: Table
grapes
This clause sets the operative
rate of National Residue Survey levy on table grapes at $0.00 per tonne, sets
the maximum rate at which levy can be prescribed as 80 cents per tonne) and
provides for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 8: Stone
fruits
This clause sets the operative
rate of National Residue Survey levy on stone fruits at $0.00 per tonne, sets
the maximum rate at which levy can be prescribed as 80 cents per tonne) and
provides for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 9: Eligible
horticultural products
This clause
provides for the operative rate of levy on eligible horticultural products to be
set by regulation; sets the maximum rate that can be prescribed based on a
formula relating to the average of gross value of production over a number of
years; and sets a limit on the amount that can be collected in one year.
Allowing the operative rate to be set by
regulation will allow additional horticultural products to be introduced into
the residue monitoring system at short notice on industry request. However, any
levy on additional products will be capped by the maximum rate formula set in
this Act.
Allowing the operative rate to be
amended by regulation avoids imposing an unreasonable burden on the Parliament
as the operative rate is open to frequent changes. In addition, delays in
amending legislation can hamper industry programs. Any changes to operative or
maximum rates will only be made on the agreement of the representative industry
organisation following full consultation with
industry.
Clause 10: Different rates of
levy for different classes of
products
This clause provides for
differing rates for different classes of leviable horticultural products to be
set by regulations.
Part
4¾Miscellaneous
Clause
11: Who pays the levy
This clause
provides that the producer of the products is liable to pay the
levy.
In accordance with the relevant definition
of producer in the Collection Act the producer in relation to apples, pears,
citrus fruits, potatoes and macadamia nuts is the owner of the harvested
product and for table grapes is either the grower/processor or the
grower.
Clause
12: Regulations
This clause identifies
the ways in which leviable horticultural products may be described in the
regulations and identifies the ways in which presumed production may be
described in the
regulations.
Schedule
10¾Laying
chickens
Clause
1: Definitions
This clause defines
chicken, hatchery and laying chicken for the
purposes of this Act.
Clause
2: Imposition of levy
This clause
imposes National Residue Survey Levy on laying chickens hatched at a hatchery
and identifies circumstances in which levy is not
payable.
Clause 2: Rate of
levy
This clause sets the operative rate
of levy on laying chickens at 0.4 cents per head; sets the maximum rate that
can be prescribed as 2 cents per head; and provides for amendment of the
operative rate by regulation.
Allowing the
operative rate to be amended by regulation avoids imposing an unreasonable
burden on the Parliament as the operative rate is open to frequent changes. In
addition, delays in amending legislation can hamper industry programs. Any
changes to operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 4: Who pays the
levy
This clause provides that the
producer of the chickens is liable to pay the levy. In accordance with the
relevant definition of producer in the Collection Act the producer is the
proprietor of the hatchery in which the chickens were hatched.
Schedule
11¾Livestock
slaughter
Clause 1: Imposition of
levy
This clause imposes National
Residue Survey levy on buffaloes, deer, and pigs slaughtered for human
consumption and identifies circumstance in which levy is not
payable.
Clause 2: Rate of
levy¾buffalo
This
clause sets the operative rate of the levy on the slaughter of buffaloes at
$5.00 per head; sets the maximum rate of levy that can be prescribed also at
$5.00 per head; and provides for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 3: Rate of
levy¾deer
This
clause sets the operative rate for deer at 3 cents per kilogram of either the
cold dressed weight or hot dressed weight of the carcases and $1.80 per deer if
neither of these weights has been determined; sets the maximum rate of levy
that can be prescribed as 4 cents per kilogram and $2.40 per deer respectively
and provides for amendment of the operative rate by regulation. The clause also
provides for definition of the terms cold dressed carcase weight, dressed
carcase and hot dressed weight in
regulations.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 4: Rate of
levy¾pigs
This
clause sets the operative rate of levy on the slaughter of pigs at 8.5 cents per
head; sets the maximum rate of levy that can be prescribed at 40 cents per
head; and provides for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 5: Who pays the
levy
This clause provides that the
person who owns buffaloes when the slaughter takes place is liable to pay the
levy on buffaloes and the producer of the deer or pigs is liable to pay the levy
on deer and pigs respectively. In accordance with the relevant definition of
producer in respect of deer and pigs in the Collection Act the producer is the
person who owns the animals at the time of
slaughter.
Schedule
12¾Meat
chickens
Clause
1: Definitions
This clause defines
chicken, hatchery and meat chicken for the purposes
of this Act.
Clause 2: Imposition of
levy
This clause imposes National
Residue Survey levy on meat chickens hatched at a hatchery and identifies
circumstances in which levy is not
payable.
Clause 3: Rate of
levy
This clause sets the operative of
levy on meat chickens at 0.02 cents per head; sets the maximum rate of levy
that can be prescribed at 0.06 cents per head; and provides for amendment of
the operative rate by regulation.
Allowing
the operative rate to be amended by regulation avoids imposing an unreasonable
burden on the Parliament as the operative rate is open to frequent changes. In
addition, delays in amending legislation can hamper industry programs. Any
changes to operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 4: Who pays the
levy
This clause provides that the
producer of the meat chickens is liable to pay the levy. In accordance with the
relevant definition of producer in the Collection Act the producer is the
proprietor of the hatchery in which the chickens were
hatched.
Schedule
13¾Oilseeds
Clause
1: Definitions
This clause defines
canola, eligible oilseeds, leviable amount, leviable oilseeds and
value for the purposes of this
Act.
Clause
2: Delivery
This clause defines the
circumstances in which delivery of oilseeds is taken to have
occurred.
Clause
3: Producer
This clause identifies the
producer of oilseeds in circumstances where ownership of the oilseeds changes
without delivery to another person or
persons.
Clause 4: Application of
regulations
This clause provides that
levy is only payable on eligible oilseeds delivered or processed after a
regulation has been made defining them as eligible
oilseeds.
Clause 5: Imposition of
levy
This clause imposes National
Residue Survey levy on oilseeds delivered to a processor and identifies
circumstances in which levy is not
payable.
Clause 6: Rate of
levy
This clause sets the operative rate
of the levy on canola as 0.015% of the value of the canola and a rate set by
regulation as the operative rate on classes of eligible oilseeds; sets the
maximum rate that can be prescribed at 0.03% of the value of the canola or
oilseeds respectively; and provides for amendment of the operative rate by
regulation. The clause also provides that the regulations may specify different
rates for different kinds of leviable
oilseeds.
Allowing the operative rate to be
amended by regulation avoids imposing an unreasonable burden on the Parliament
as the operative rate is open to frequent changes. In addition, delays in
amending legislation can hamper industry programs. Any changes to operative or
maximum rates will only be made on the agreement of the representative industry
organisation following full consultation with
industry.
Clause 7: Who pays the
levy
This clause provides that the
producer of the oilseeds is liable to pay the levy. In accordance with the
relevant definition of producer in the Collection Act the producer is the person
who owns the product immediately after
harvest.
Schedule
14¾Ratite
slaughter
Clause
1: Definitions
This clause defines
ratite for the purposes of this
Act.
Clause 2: Imposition of
levy
This clause imposes National
Residue Survey levy on the slaughter of ratites for human consumption unless the
carcases are condemned as unfit for human
consumption.
Clause 3: Rate of
levy
This clause sets the operative rate
of the levy on the slaughter of emus at 75 cents per head and for other ratites
as set out in regulations; sets the maximum rate at which levy can be
prescribed as $5.00 per head and provides for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Allowing the operative rate to be
set by regulation for other ratites will allow additional products to be
introduced into the residue monitoring system at short notice on industry
request. However, any levy on additional products will be capped by the maximum
rate set in this Act.
Clause 4: Who pays
the levy
This clause provides that the
person who owns the ratites when the slaughter takes place is liable to pay the
levy.
Schedule
15¾Sheep,
lambs and goats transactions
Clause
1 Definitions
This clause defines
lamb, sheep and slaughter for the purposes of this
Act.
Clause 2: Imposition of
levy
This clause imposes National
Residue Survey Levy on transfers of ownership, delivery to a processor, or
slaughter, of sheep, lambs or goats, including cases where live-stock are held
by a processor for fattening or agistment, and defines the circumstances in
which levy liability is incurred. The clause also identifies circumstances in
which levy is not payable.
Clause 3: Rate
of levy
This clause sets the operative
rate of levy on sheep or lamb transactions at
2
cents per head and on goat transactions at 3 cents per head; sets the maximum
rate at which levy can be prescribed at 8 cents per head and provides for
amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 4: Who pays the
levy
This clause provides that the owner
of the animals immediately before the transaction, or delivery to the processor,
or the owner at the time of slaughter, respectively, is liable to pay the
levy.
Schedule
16¾Wheat
Clause
1: Definitions
This clause defines
value for the purposes of this
Act.
Clause
2: Delivery
This clause defines the
circumstances in which delivery of wheat is taken to have
occurred.
Clause
3: Producer
This clause identifies the
producer of wheat in circumstances where ownership of the wheat changes without
delivery to another person or
persons.
Clause 4: Imposition of
levy
This clause imposes National
Residue Survey levy on wheat delivered to a processor and identifies
circumstances in which levy is not
payable.
Clause 5: Rate of
levy
This clause sets the operative of
levy on wheat at 0.015% of the value of the wheat; sets the maximum rate at
which levy can be prescribed at 0.03% of the value of the wheat; and provides
for amendment of the operative rate by
regulation.
Allowing the operative rate to
be amended by regulation avoids imposing an unreasonable burden on the
Parliament as the operative rate is open to frequent changes. In addition,
delays in amending legislation can hamper industry programs. Any changes to
operative or maximum rates will only be made on the agreement of the
representative industry organisation following full consultation with
industry.
Clause 6: Who pays the
levy
This clause provides that the
producer of the wheat is liable to pay the levy. In accordance with the relevant
definition of producer in the Collection Act the producer is the person who
owned the wheat immediately after it was harvested.