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1998
THE
PARLIAMENT OF THE COMMONWEALTH OF
AUSTRALIA
HOUSE OF
REPRESENTATIVES
PRIMARY INDUSTRIES
(CUSTOMS) CHARGES BILL 1998
EXPLANATORY
MEMORANDUM
(Circulated by authority
of the Minister for Agriculture, Fisheries and Forestry,
the Hon Mark Vaile
MP)
ISBN: 0642 378754
PRIMARY INDUSTRIES (CUSTOMS) CHARGES BILL
1998
GENERAL OUTLINE
This Bill is part of a package of
five Bills designed to consolidate 40 levy/charge imposition Acts into two main
Acts - the Bills for which are the Primary Industries (Customs) Charges Bill
1998 and Primary Industries (Excise) Levies Bill 1998.
The
other Bills in the Primary Industries Levies Amalgamation legislation are the
Primary Industries Levies and Charges (Consequential Amendments) Bill
1998, the National Residue Survey (Customs) Levy Amendment Bill 1998
and the National Residue Survey (Excise) Levy Amendment Bill
1998.
The effect of the Bills will be to simplify Parliamentary
processes without reducing the normal opportunities for consideration of
substantive issues. Under present arrangements separate consideration may be
needed for individual charges and levies even if they are all part of a single
scheme.
The current schemes for imposing charges are retained. These
Bills will not create any new administrative burdens for industry. Transitional
provisions are included to ensure smooth continuation of any charge processes in
train at the commencement dates.
The purpose of this Bill is to set the
guidelines under which the imposition of export charges may be made on produce
of primary industry. The Schedules of this Bill will replace provisions for the
imposition of the charges contained in the Acts listed below, and will not
impose any new or additional charge on those products.
The Bill allows
for the operative charge rate to be increased or decreased by the
Governor-General by regulation on the advice of the Minister. The Minister must
consider any relevant recommendations on rates of charge made by the relevant
organisation for each industry.
The operative charge rate cannot be
increased beyond the maximum charge rate and the maximum charge rate can only be
changed by amending the Primary Industries (Customs) Charges Act
1988.
The new arrangement will commence on 1 July 1999, except for
the wine industry, where the commencement will be on 1 January 2000, to conform
with the calendar year operation of those arrangements. The power to specify a
charge rate is intended to include a power to specify a zero rate
The
Bill will replace provisions for the imposition of the charge contained in
the:
Buffalo Export Charge Act 1997
Cattle (Exporters)
Export Charge Act 1997
Cattle (Producers) Export Charges Act
1997
Dairy Produce Levy (No. 2) Act 1986
Deer Export
Charge Act 1992
Deer Velvet Export Charge Act
1992
Forest Industries Research Export Charge Act
1993
Forest Industries Research Import Charge Act
1993
Honey Export Charge Act 1973
Horticultural
Export Charge Act 1987
Live-stock (Exporters) Export Charge Act
1997
Live-stock (Producers) Export Charge Act
1997
Wine Export Charge Act 1997
FINANCIAL
IMPACT STATEMENT
As the intent of the Bill is to provide more
efficient charging processes for primary industries charges, and although the
Bill will provide a framework for future charges to be imposed by regulation,
there are no immediate financial implications for the Commonwealth, other than
the savings involved when changes need to be made, unless and until new charges
are imposed under this Act.
NOTES ON CLAUSES
Clause
1: Short Title
This clause provides for the Act to be called the
Primary Industries (Customs) Charges Collection Act
1998.
Clause 2: Commencement
This clause provides for
the Act to come into effect on 1 July 1999 as provided for in the Primary
Industries (Excise) Levies Act 1998.
Clause 3: Simplified
Outline
This clause provides a simplified outline of the Act
indicating that it imposes charges that are duties of excise and provides for
specification of the maximum and operative rates of charges, the person liable
to pay charges and exemptions from charge.
Clause
4: Definitions
This clause provides that unless the contrary
intention appears, the definitions in Section 4 of the Primary Industries
Levies and Charges Act 1991 apply in interpretation of this
Act.
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 not for the Commonwealth to be bound by the
legislation as the Commonwealth cannot tax itself.
Clause 6: Duties of
customs
This clause restricts the application of the Act to the
duties of customs as defined in the Australian Constitution.
Clause
7: Imposition of Charges
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 1 -
Buffaloes
OUTLINE
The purpose of this
Schedule is to provide for the continued imposition of a charge on the export of
live buffaloes from Australia. The Schedule will replace the provisions for the
imposition of levies contained in the Buffalo Export Charge Act 1997 and
will not impose any new or additional charge on the export of buffaloes. The
Buffalo Export Charge Act 1997 will be repealed on the same day as the Act
commences.
While the operative charge rate can be varied by regulation,
it cannot be increased beyond the maximum charge rate. The maximum levy rate
can only be changed by amending the Primary Industries (Customs) Charges Act
1998.
NOTES ON CLAUSES
Clause 1: Imposition
of charge
This clause provides for imposing charges on the export of
live buffaloes, while permitting a general exemption by
regulation.
Clause 2: Rate of charge
This clause sets the
operative and maximum rates of charge imposed. The operative rate of charge may
be increased or decreased by regulation, although the amount of charge
prescribed in the regulation cannot exceed the maximum rate set by this
clause.
The clause provides for a rate with two components, as the charge
provides a contribution for the Rural Industries Research and Development
Corporation and for the National Cattle Disease Eradication
Reserve.
Clause 3: Who pays the charge
This clause defines
who is liable to pay the charge. It provides that the producer is liable to pay
the charge.
Clause 4: Transitional – regulations
This
clause provides that regulations made under the Buffalo Export Charge Act
1997 in respect of a particular provision in that Act, and which are in
force immediately before the commencement of this clause, continue to have
effect as if they had been made for the purposes of the corresponding provision
in this Schedule.
The intention of this clause is to ensure the continued
application of existing regulations made under the Buffalo Export Charge Act
1997 where appropriate.
Schedule 2 - Cattle
(exporters)
OUTLINE
The purpose of this
Schedule is to provide for the imposition of a charge on the export of cattle
from Australia. The Schedule recognises the non-statutory nature of
contributions by exporters and provides for charge to be set at zero in
regulations The Schedule will replace the provisions for the imposition of the
charges contained in the Cattle (Exporters) Export Charge Act 1997 and
will not impose any new or additional charges. The Cattle (Exporters) Export
Charge Act 1997 will be repealed on the same day as the Act
commences.
The Schedule allows for the operative charge rate to be
increased or decreased by the Governor-General by regulation on the advice of
the Minister. The Minister must consider any relevant recommendations on rates
of charge made by the relevant industry organisation where they are a body
specified in a declaration by the Minister published in the
Gazette.
While the operative charge rate can be varied by
regulation, it cannot be increased beyond the maximum charge rate. The maximum
levy rate can only be changed by amending the Primary Industries (Customs)
Charges Act 1998.
NOTES ON CLAUSES
Clause
1: Definitions
This clause provides stock and
industry definitions for the purposes of this
Schedule.
Clause 2: Imposition of charge
This clause
provides for the imposition charges on the export of live cattle other than
dairy cattle, while permitting a general exemption by
regulation.
Clause 3: Rate of charge
This clause provides
for the rate of charge to be prescribed by regulation and sets out maximum rates
of charge imposed. The operative rate of charge may be increased or decreased
by regulation, although the amount of charge prescribed in the regulation cannot
exceed the maximum rate set by this clause.
The clause provides for a
rate with two components, as the charge provides a contribution for marketing
body and for research. The clause also provides for the method of calculation
by weight.
Clause 4: Who pays the charge
This clause
defines who is liable to pay the charge. It provides that the exporter is
liable to pay the charge.
Clause 5: Regulations
This clause
requires the Minister to take into consideration any relevant recommendation
made by a declared body before the Governor-General makes regulations concerning
the rate of charge.
Clause 6: Transitional –
regulations
This clause provides that regulations made under the
Cattle (Exporters) Export Charge Act 1997 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
regulations made under the Cattle (Exporters) Export Charge Act 1997
where appropriate.
Clause 7: Transitional –
declarations
This clause provides that declarations made under the
Cattle (Exporters) Export Charge Act 1997 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
declarations made under the Cattle (Exporters) Export Charge Act 1997
where appropriate.
Schedule 3 - Cattle
(producers)
OUTLINE
The purpose of this
Schedule is to provide for the imposition of a charge on beef cattle producers
on the export of cattle from Australia. The charge is only payable if a levy
under Schedule 3 is the Primary Industries (Excise) Levies Act 1998 has
not been paid and is not payable, or if cattle for export or held for time in
excess of those reasonable to cover any quarantine requirements. The Schedule
will replace the provisions for the imposition of a charge contained in the
Cattle (Producers) Export Charges Act 1997 and will not impose any new or
additional charges. The Cattle (Producers) Export Charges Act 1997 will
be repealed on the same day as the Act commences.
The Schedule allows for
the operative charge rate to be increased or decreased by the Governor-General
by regulation on the advice of the Minister. The Minister must consider any
relevant recommendations on rates of charge made by the relevant industry
organisation where it is a body specified in a declaration by the Minister
published in the Gazette.
While the operative charge rate can be
varied by regulation, it cannot be increased beyond the maximum charge rate.
The maximum levy rate can only be changed by amending the Primary Industries
(Customs) Charges Act 1998.
NOTES ON
CLAUSES
Clause 1: Definitions
This clause provides
stock and industry definitions for the purposes of
this Schedule.
Clause 2: Imposition of charge
This clause
provides for the imposition of charges on the export of cattle (other than dairy
cattle) where a charge is not imposed under Schedule 3 to the Primary
Industries (Excise) Levies Act 1998 or the repealed Cattle Transaction
Levy Act 1997.
Clause 3: Rate of charge
This clause
sets maximum rates of charge imposed. The operative rate of charge may be
increased or decreased by regulation, although the amount of charge prescribed
in the regulation cannot exceed the maximum rate set by this
clause.
Clause 4: Who pays the charge
This clause defines
who is liable to pay the charge. It provides that the producer is liable to pay
the charge.
Clause 5: Regulations
This clause empowers the
Minister to declare a body as the representative body for the industry for the
purpose of making recommendations to the Minister on the operational charge
rates to be prescribed by the regulations.
To make such a declaration,
the Minister must publish a written notice in the Gazette.
This
clause also limits the power of the Governor-General to make regulations
prescribing the operational charge rate payable. If a declaration is in place,
the Governor-General may only exercise this power when acting on the advice of
the Executive Council, following its consideration of recommendations made to
the minister by a body declared to be the body representing the industry for
that component of the charge.
Clause 6: Transitional –
regulations
This clause provides that regulations made under the
Cattle (Producers) Export Charge Act 1997 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
regulations made under the Cattle (Producers) Export Charges Act 1997
where appropriate.
Clause 7: Transitional –
declarations
This clause provides that declarations made under the
Cattle (Producers) Export Charge Act 1997 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
declarations made under the Cattle (Producers) Export Charges Act 1997
where appropriate.
Schedule 4 - Dairy
produce
OUTLINE
The purpose of this
Schedule is to provide for the imposition of a levy on the re-importation of
exported dairy produce and an import offset levy. The Schedule will replace the
provisions for the imposition of levies contained in the Dairy Produce Levy
(No. 2) Act 1986 and will not impose any new or additional levies. The
Dairy Produce Levy (No. 2) Act 1986 will be repealed on the same day as the
Act commences.
Under this Schedule, a levy is imposed on re-imports of
Australian dairy produce in the same (or substantially the same) form as that
which received a rebate of the manufacturing milk levy on the milk fat and
protein content of the exported produce. This rebate could be an offset
against the manufacturing milk liability or a direct export rebate to a
downstream manufacturer. This levy is imposed to ensure that exported dairy
produce, for which an export rebate has been claimed, is not subsequently
re-imported so as to receive the domestic consumer transfer generated through
the domestic market support arrangements, without penalty.
The import
offset levy is imposed on imports of dairy products but only up to the level of
the levy payer’s export credits (if any) ie a reduction of manufacturing
milk levy liability or an export rebate. This levy and the acquisition offset
levy imposed in Schedule 6 to the Primary Industries (Excise) Levies Act 1998
are designed to prevent exporters from manipulating the market support
arrangements for financial gain. They are offsets against export credits or
export rebates rather than general import duties and will not affect normal
trade.
NOTES ON CLAUSES
Clause
1: Definitions
This clause defines prescribed exporter
and a relevant export for the purpose of this Schedule.
The
clause also provides for the words and expressions which appear in this Schedule
to have the same meaning as in Schedule 6 to the Primary Industries (Excise)
Levies Act 1998 and for the question of whether companies are related to be
resolved by reference to the appropriate provisions of the Corporations
Law.
It is also noted that a charge imposed by this schedule can be
referred to as either a levy or a charge.
Clause 2: Imposition of
charge – re-imposition of exported dairy produce
This clause
provides for the imposition of a levy on dairy produce imported into Australia
that was previously exported in the same (or substantially the same) form, where
the export of that dairy produce has attracted a benefit or for which a benefit
is entitled. That benefit could be a reduction of a manufacturer’s
liability to manufacturing milk levy imposed by Schedule 6 to the Primary
Industries (Excise) Levies Act 1998 or subsection 7(2) of the repealed
Dairy Produce Levy (No. 1) Act 1998; or a market support payment or a
rebate of manufacturing milk levy provided under section 94 or 108E,
respectively, of the Dairy Produce Act 1986.
Clause
3: Imposition of charge – import offset
This clause provides
for the imposition of a levy on the total quantity of dairy produce imported by
a prescribed exporter or a related company (which is not a prescribed exporter)
during a particular financial year, less that amount on which a charge is
imposed by Clause 2 of Schedule 4 to the Primary Industries (Customs) Charges
Act 1998.
Clause 4: Rate of charge
Clauses 4(1), 4(2)
and 4(5) provide for the charge on the re-importation of exported dairy produce
and the import offset levy to be levied by applying the milk fat and protein
rates prescribed for the manufacturing milk levy under Schedule 6 to the
Primary Industries (Excise) Levies Act 1998 (applying at the time of
importation) to the milk fat and protein content of the imported dairy produce.
Clauses 4(3) and 4(4) provide that the maximum amount of import offset levy
which a prescribed exporter is required to pay (in relation to a particular
financial year) is that amount which does not exceed the total amount of benefit
(reduction of manufacturing milk levy liability or rebate of manufacturing milk
levy) to which that prescribed exporter is entitled (in relation to the same
financial year), net of any amount of levy imposed on that prescribed exporter
by clause 2 (in relation to the same financial year).
Clause 5: Who
pays the charge
This clause provides that the person re-importing
dairy produce is liable to pay the levy imposed on the re-importation of dairy
produce. The prescribed exporter which imports (or is related to the company
which imports) dairy produce in relation to the importation of which import
offset levy is imposed, is liable to pay the import offset
levy.
Clause 6: Charge may be referred to as a levy
This
clause provides that charges imposed under Dairy Produce Levy (No. 2) Act
1986 were referred to as levies. This clause provides for the terms charge and
levies to have the same meaning in this Schedule.
Schedule
5 – Deer
OUTLINE
The purpose of
this Schedule is to provide for the imposition of a charge on the export of live
deer from Australia. The Schedule will replace the provisions for the
imposition of levies contained in the Deer Export Charge Act 1992 and
will not impose any new or additional levies. The Deer Export Charge Act
1992 will be repealed on the same day as the Act commences.
The
Schedule allows for the operative charge rate to be increased or decreased by
the Governor-General by regulation on the advice of the Minister. The Minister
must consider any relevant recommendations on rates of charge made by the
relevant industry organisation.
While the operative charge rate can be
varied by regulation, it cannot be increased beyond the maximum charge rate.
The maximum levy rate can only be changed by amending the Primary Industries
(Customs) Charges Act 1998.
NOTES ON
CLAUSES
Clause 1: Definitions
This clause defines
representative industry organisation for the purposes of this
Schedule.
Clause 2: Imposition of charge
This clause
provides for the imposition of charges on live deer exports after this Schedule
commences.
Clause 3: Rate of charge
This clause sets the
operative and maximum rates of charge imposed. The operative rate of charge may
be increased or decreased by regulation, although the amount of charge
prescribed in the regulation cannot exceed the maximum rate set by this
clause.
Clause 4: Who pays the charge
This clause defines
who is liable to pay the charge. It provides that the producer is liable to pay
the charge.
Clause 5: Regulations
This clause requires the
Minister to take into consideration any relevant recommendation made by a
representative industry organisation before the Governor-General makes
regulations concerning the rate of charge.
Clause 6: Transitional
– regulations
This clause provides that regulations made under
the Deer Export Charge Act 1992 in respect of a particular provision in
that Act, and which are in force immediately before the commencement of this
clause, continue to have effect as if they had been made for the purposes of the
corresponding provision in this Schedule.
The intention of this clause is
to ensure the continued application of existing regulations made under the
Deer Export Charge Act 1992 where
appropriate.
Schedule 6 – Deer
velvet
OUTLINE
The purpose of this
Schedule is to provide for the imposition of a charge on the export of deer
velvet from Australia. The Schedule will replace the provisions for the
imposition of levies contained in the Deer Velvet Export Charge Act 1992
and will not impose any new or additional levies. The Deer Velvet Export
Charge Act 1992 will be repealed on the same day as the Act
commences.
The Schedule allows for the operative charge rate to be
increased or decreased by the Governor-General by regulation on the advice of
the Minister. The Minister must consider any relevant recommendations on rates
of charge made by the relevant industry organisation.
While the operative
charge rate can be varied by regulation, it cannot be increased beyond the
maximum charge rate. The maximum levy rate can only be changed by amending the
Primary Industries (Customs) Charges Act 1998.
NOTES ON
CLAUSES
Clause : Definitions
This clause defines
deer velvet, designated organisation, representative industry
organisation and senior officer for the purposes of this
Schedule.
Clause 2: Imposition of charge
This clause
provides for the imposition of charges on the export of deer velvet where a
charge has not already been imposed as a levy by Schedule 8 to the Primary
Industries (Excise) Levies Act 1998 or by the repealed Deer Velvet Levy
Act 1992.
Clause 3: Rate of charge
This clause sets the
operative and maximum rates of charge imposed. The operative rate of charge may
be increased or decreased by regulation, although the amount of charge
prescribed in the regulation cannot exceed the maximum rate set by sub clause
3(5).
The clause provides that the charge will be a percentage of the
declared value of the deer velvet. For the purpose of Schedule the declared
value is taken as the value of the velvet described in export documentation,
such as bills of lading.
The clause provides for the Secretary to
determine the value of the deer velvet if he believes that the declared value is
not fair and reasonable. The clause lists the factors which the Secretary can
take account of in determining value of deer velvet.
The Secretary may
delegate the power to determine the declared value of deer velvet to a senior
officer of the Department (as defined in clause 1). Such delegation must be in
writing.
Clause 4: Who pays the charge
This clause defines
who is liable to pay the charge. It provides that the producer is liable to pay
the charge.
Clause 5: Regulations
This clause requires the
Minister to take into consideration any relevant recommendation made by a
representative industry organisation before the Governor-General makes
regulations concerning the rate of charge.
Clause 6: Transitional
– regulations
This clause provides that regulations made under
the Deer Velvet Export Charge Act 1992 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
regulations made under the Deer Velvet Export Charge Act 1992 where
appropriate.
Clause 7: Transitional – delegation
This
clause provides that delegations made under the Deer Velvet Export Charge Act
1992 in respect of a particular provision in that Act, and which are in
force immediately before the commencement of this clause, continue to have
effect as if they had been made for the purposes of the corresponding provision
in this Schedule.
The intention of this clause is to ensure the continued
application of existing delegations made under the Deer Velvet Export Charge
Act 1992 where appropriate.
Schedule 7 – Forest
Industries (export)
OUTLINE
The purpose
of this Schedule is to provide for the imposition of a charge on logs produced
in Australia and exported, for the purpose of funding the Forest and Wood
Products Research and Development Corporation (“the Corporation”).
The charge applies to logs produced in Australia and exported from Australia.
The charge is payable by the exporter of the logs.
The Schedule will
replace provisions for the imposition of charge contained in the Forest
Industries Research Export Charge Act 1993. The Forest Industries
Research Export Charge Act 1993 will be repealed on the same day as the Act
commences. However, the Schedule allows for the continued functioning of
regulations made under the Forest Industries Research Export Charge Act
1993 where relevant.
The rate of charge imposed on logs that are
produced in Australia and exported by this Schedule is equal to the rate of levy
(if any) that would have been imposed under Schedule 10 of the Primary
Industries (Excise) Levies Act 1998 if the logs had been delivered to a mill in
Australia.
NOTES ON CLAUSES
Clause
1: Definitions
This clause defines industry, logs and
mill for the purposes of the Schedule.
Clause
2: Imposition of charge
This clause imposes a charge on logs produced
in Australia and exported.
The clause provides that the charge imposed
under this Schedule is not imposed on logs on which the domestic levy or the
export charge has already been paid and also provides that the regulations may
exempt a specified class (or classes) of logs from charge imposed under this
Schedule.
Clause 3: Rate of charge
This clause provides
that the rate of charge on logs which are to be exported is to be the same as
the rate which is to apply under Schedule 10 of the Primary Industries
(Excise) Levies Act 1998 to logs that are delivered to a mill in Australia
for processing.
The clause provides that the regulations may provide that
charge is not payable if the amount to be collected is less than an amount
specified in the regulations.
Clause 4: Who pays the
charge
This clause defines who is liable to pay the charge. It
provides that the exporter is liable to pay the charge.
Clause
5: Regulations
The clause requires the Minister to take into
consideration any relevant recommendation made by an industry body (as defined
in Clause 1) before the Governor-General makes regulations for the purposes of
this Schedule.
Clause 6: Transitional –
regulations
This clause provides that regulations made under the
Forest Industries Research Export Charge Act 1993 in respect of a
particular provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
regulations made under the Forest Industries Research Export Charge Act
1993 where appropriate.
Schedule 8 – Forest
Industries (import)
OUTLINE
The purpose
of this Schedule is to provide for the imposition of a charge on forest products
imported into Australia for the purpose of funding the Forest and Wood Products
Research and Development Corporation (“the Corporation”). The charge
applies to unprocessed wood and certain prescribed primary processed wood
products imported into Australia.
The Schedule will replace the
provisions for the imposition of the charge contained in the Forest
Industries Research Import Charge Act 1993. The Forest Industries
Research Import Charge Act 1993 will be repealed on the same day as the Act
commences. However, the Schedule allows for the continued functioning of
regulations and determinations made under the Forest Industries Research
Import Charge Act 1993 where appropriate.
If the forest products
imported are logs, the charge is the same as the rate of levy which is payable
for domestic logs under Schedule 10 of the Primary Industries (Excise) Levies
Act 1998. Otherwise the rate for imported products is calculated by
multiplying the rate of levy (which would have applied to the imported
product’s domestic log class equivalent under the Primary Industries
(Excise) Levies Act 1998) by a conversion factor determined by the Minister
under this Schedule.
NOTES ON CLAUSES
Clause
1: Definitions
This clause defines forest products, industry
body, logs and mill for the purposes of this Schedule.
Clause
2: Imposition of charge
This clause imposes a charge on forest
products that are imported into Australia, and also provides for the exemption,
by regulation, of a specified class (or classes) of forest products from charge
imposed under this Schedule.
Clause 3: Rate of charge
This
clause provides that, if the forest products are logs, the rate of charge is to
be the same as the rate of levy under Schedule 10 of the Primary Industries
(Excise) Levies Act 1998. There is a maximum levy rate in that
Schedule.
The clause provides that if the forest products are not logs,
the rate of charge is to be calculated by multiplying the equivalent rate set
under the Primary Industries (Excise) Levies Act 1998 for the class of
logs from which the forest product was derived (eg. sawn timber would be derived
from a sawlog) by the conversion factor for that class of forest product. The
conversion factor for a class of forest product is to be determined by the
Minister.
The clause enables the Minister to determine different
conversion factors for different classes of forest products. Each conversion
factor will be set at a rate which reasonably approximates the amount of
unprocessed wood required to produce the prescribed class of forest product in
Australia using normal wood processing practices. The intention is that imported
products are levied on equivalent terms to locally produced wood.
The
clause ensures that any relevant industry views are to be taken into account in
determining the conversion factor. The clause also provides that a determination
made by the Minister about conversion factors is a disallowable instrument and
is subject to the Parliamentary disallowance processes.
The clause also
provides that the regulations may provide that charge is not payable if the
amount due to be paid is less than an amount specified in the
regulations.
Clause 4: Who pays the charge
This clause
defines who is liable to pay the charge. It provides that the importer is
liable to pay the charge.
Clause 5: Regulations
This clause
requires the Minister to take into consideration any relevant recommendation
made by an industry body (as defined in Clause 1) before the Governor-General
makes regulations for the purposes of this Schedule.
Clause
6: Transitional – regulations
This clause provides that
regulations made under the Forest Industries Research Import Charge Act 1993
in respect of a particular provision in that Act, and which are in force
immediately before the commencement of this clause, continue to have effect as
if they had been made for the purposes of the corresponding provision in this
Schedule.
The intention of this clause is to ensure the continued
application of existing regulations made under the Forest Industries Research
Import Charge Act 1993 where appropriate..
Clause 7: Transitional
– determinations
This clause provides that determinations made
under the Forest Industries Research Import Charge Act 1993 in respect of
a particular provision in that Act, and which are in force immediately before
the commencement of this clause, continue to have effect as if they had been
made for the purposes of the corresponding provision in this
Schedule.
The intention of this clause is to ensure the continued
application of existing determinations made under the Forest Industries
Research Import Charge Act 1993 where
appropriate.
Schedule 9 –
Honey
OUTLINE
The purpose of this
Schedule is to provide for the imposition of a charge on the export of honey
from Australia. The Schedule will replace the provisions for the imposition of
charges contained in the Honey Export Charge Act 1973 and will not impose
any new or additional charges. The Honey Export Charge Act 1973 will be
repealed on the same day as the Act commences.
The Schedule allows for
the operative charge rate to be increased or decreased by the Governor-General
by regulation on the advice of the Minister. The Minister must consider any
relevant recommendations on rates of charge made by the relevant
producer’s organisation.
While the operative charge rate can be
varied by regulation, it cannot be increased beyond the maximum charge rate.
The maximum levy rate can only be changed by amending the Primary Industries
(Customs) Charges Act 1998.
NOTES ON
CLAUSES
Clause 1: Definitions
This clause defines
Corporation, honey producer’s organisation, Research and Development
authority, Research and Development Corporation, Research and Development
Council and Research and Development Fund for the purposes
of this Schedule.
Clause 2: Imposition of charge
This
clause provides for charges to be imposed on the export of honey unless it is
exempted by the regulations, an equivalent levy applies or the monthly export
total is less than 50 kilograms.
Clause 3: Rate of
charge
This clause sets the operative and maximum rates of charge
imposed. The operative rate of charge may be increased or decreased by
regulation, although the amount of charge prescribed in the regulation cannot
exceed the maximum rate set by this clause.
The charge is used to fund
research and development conducted by the Rural Industries Research and
Development Corporation (RIRDC).
Clause 4: Who pays the
charge
This clause defines who is liable to pay the charge. It
provides that the person who owned the product immediately prior to export is
liable to pay the charge.
Clause 5: Regulations
This clause
requires the Minister to take into consideration any relevant recommendation
made by the producers’ organisation and the RIRDC before the
Governor-General makes regulations concerning the rate of
charge.
Clause 6: Transitional – regulations
This
clause provides that regulations made under the Honey Export Charge Act 1973
in respect of a particular provision in that Act, and which are in force
immediately before the commencement of this clause, continue to have effect as
if they had been made for the purposes of the corresponding provision in this
Schedule.
The intention of this clause is to ensure the continued
application of existing regulations made under the Honey Export Charge Act
1973 where appropriate.
Schedule 10 –
Horticultural Products
OUTLINE
The
purpose of this Schedule is to provide for the imposition of a charge on the
export from Australia of horticultural produced in Australia. The Schedule will
replace the provisions for the imposition of levies contained in the
Horticultural Export Charge Act 1987 and will not impose any new or
additional levies. The Horticultural Export Charge Act 1987 will be
repealed on the same day as the Act commences.
The Schedule allows for
the operative levy rate to be increased or decreased by regulation. The
Minister must consider any relevant recommendations made by the relevant
industry organisation, the Australian Horticultural Corporation, the
Horticultural Research & Development Corporation and Product Boards of the
Australian Horticultural Corporation, as appropriate.
While the operative
charge rate can be varied by regulation, it cannot be increased beyond the
maximum charge rate. The maximum levy rate can only be changed by amending the
Primary Industries (Customs) Charges Act 1998.
NOTES ON
CLAUSES
Clause 1: Definitions
This clause defines
chargeable horticultural products, cut flowers and foliage, fruits,
horticultural products, nursery products, nuts and
vegetables for the purposes of this Schedule.
Clause
2: Imposition of charge
This clause imposed charges on exported
horticultural products that are not exempt, or where an equivalent levy does not
apply.
Clause 3: Rates of charge
This clause provides for
the operative rate to be fixed by regulation. The operative rate of charge may
be increased or decreased by regulation, although the amount of charge
prescribed in the regulation cannot exceed the maximum rate set by this
clause.
This clause sets out the mechanisms for determining the rates of
charge for different classes of horticultural products. The charges may differ
depending on whether they are destined for the Australian
Horticultural Corporation, a Product Board, the
Horticultural Research and Development Corporation or destined for some other
purposes. Different products may also attract different rates, including
differences for each destination.
Clause 4: Who pays the
charge
This clause defines who is liable to pay the charge. It
provides that the producers of the products is liable to pay the
charge.
Clause 5: Regulations
This clause identifies the
ways in which leviable horticultural products may be described in the
regulations and identifies the ways in which products presumed to be produced in
Australia may be described in the regulations.
The clause also requires
the Minister to take into consideration any relevant recommendation made by the
Australian Horticultural Corporation and the Horticultural Research and
Development Corporation before the Governor-General makes regulations under
clause 2(4) exempting horticultural products produced by specified classes of
producers or types of horticultural products from levy imposed by clause 2(1)
and 2(2) of this Schedule.
The clause also requires the Minister to take
into consideration any relevant recommendation made by the Australian
Horticultural Corporation, a Product Board of the Australian Horticultural
Corporation or the Horticultural Research and Development Corporation before the
Governor-General makes regulations concerning the rate of a levy destined for
the Australian Horticultural Corporation, a Product Board of the Australian
Horticultural Corporation or the Horticultural Research and Development
Corporation under clauses 4(1), 4(2) or 4(3) respectively.
In addition,
the clause requires the above corporations to consult with the eligible industry
body for each leviable horticultural product before making a recommendation to
the Minister on exemptions from levy imposed by this Schedule or on the rate of
levy and to provide the Minister with the written views of the eligible industry
bodies at the time of making a recommendation.
Clause
6: Transitional – regulations
This clause provides that
regulations made under the Horticultural Export Charge Act 1997 in
respect of a particular provision in that Act, and which are in force
immediately before the commencement of this clause, continue to have effect as
if they had been made for the purposes of the corresponding provision in this
Schedule.
The intention of this clause is to ensure the continued
application of existing regulations made under the Horticultural Export
Charge Act 1997 where appropriate.
Schedule 11 –
Live-stock (exporters)
OUTLINE
The
purpose of this Schedule is to continue the capacity for the imposition of a
charge on the export of sheep, lambs and goats from Australia. The Schedule
recognises the non-statutory nature of contributions by exporters and provides
for charges to be set at zero in regulations. The Schedule will replace the
provisions for the imposition of the charge contained in the Live-stock
(Exporters) Export Charge Act 1997 and will not impose any new or additional
charges. The Live-stock (Exporters) Export Charge Act 1997 will be
repealed on the same day as the Act commences.
The Schedule allows for
the operative charge rate to be increased or decreased by the Governor-General
by regulation on the advice of the Minister. The Minister must consider any
relevant recommendations on rates of charge made by the relevant industry
organisation being a body specified in a declaration by the Minister published
in the Gazette..
While the operative charge rate can be varied by
regulation, it cannot be increased beyond the maximum charge rate. The maximum
levy rate can only be changed by amending the Primary Industries (Customs)
Charges Act 1998.
NOTES ON CLAUSES
Clause
1: Definitions
This clause defines lamb, live-stock, marketing
body, research body and sheep for the purposes of this
Schedule.
Clause 2: Imposition of charge
This clause
imposes charges on the export of sheep, lambs and goats, unless an exemption as
provided for in this clause applies permanently or for
a specified period.
Clause 3: Rates if charges –
sheep
This clause sets the operative and maximum charge rates payable
for specified purposes. The operative charge rate may be set by regulation
provided it does not exceed the maximum rate.
Clause 4: Rate of
charges – lambs
This clause sets the operative and maximum
charge rates payable for specified purposes. The operative charge rate may be
set by regulation provided it does not exceed the maximum rate.
Clause
5: Rate of charges – goats
This clause sets the operative and
maximum charge rates payable for specified purposes. The operative charge rate
may be set by regulation provided it does not exceed the maximum
rate.
Clause 6: Who pays the charge
This clause defines who
is liable to pay the charge. It provides that the exporter is liable to pay the
charge.
Clause 7: Regulations
This clause requires the
Minister to take into consideration any relevant recommendation made by a
declared industry organisation before the Governor-General makes regulations
concerning the rate of charge.
Clause 8: Transitional –
regulations
This clause provides that regulations made under the
Live-stock (Exporters) Export Charge Act 1998 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
regulations made under the Live-stock (Exporters) Export Charge Act 1998
where appropriate.
Clause 9: Transitional –
declarations
This clause provides that declarations made under the
Live-stock (Exporters) Export Charge Act 1998 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
declarations made under the Live-stock (Exporters) Export Charge Act 1998
where appropriate.
Clause 10: Transitional –
authorisations
This clause provides that authorisations made under
the Live-stock (Exporters) Export Charge Act 1998 in respect of a
particular provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
authorisations made under the Live-stock (Exporters) Export Charge Act
1998 where appropriate.
Schedule 12 – Live-stock
(producers)
OUTLINE
The purpose of this
Schedule is to provide for the imposition of a charge on sheep, lamb and goat
producers on the export of sheep, lambs and goats from Australia. The charge is
only payable if a levy under Schedule 18 to the Primary Industries (Excise)
Levies Act 1998 has not been paid, and is not payable. The Schedule will
replace the provisions for the imposition of a charge contained in the
Live-stock (Producers) Export Charge Act 1997 and will not impose any new
or additional charge. The Live-stock (Producers) Export Charge Act 1997
will be repealed on the same day as the Act commences.
The Schedule
allows for the operative charge rate to be increased or decreased by the
Governor-General by regulation on the advice of the Minister. The Minister must
consider any relevant recommendations on rates of charge made by the relevant
industry organisation being a body specified in a declaration by the Minister
published in the Gazette.
While the operative charge rate can be
varied by regulation, it cannot be increased beyond the maximum charge rate.
The maximum levy rate can only be changed by amending the Primary Industries
(Customs) Charges Act 1998.
NOTES ON
CLAUSES
Clause 1: Definitions
This clause defines
lamb, live-stock, marketing body, research body and sheep
for the purposes of this Schedule.
Clause 2: Imposition of
charge
This clause imposes charges on the export of sheep, lamb and
goats where they were purchased by the exporter a specified period before
export, or where a charge is not imposed under Schedule 18 to the Primary
Industries (Excise) levies Act 1998, or under the repealed Live-stock
Transaction Levy Act 1997.
Clause 3: Rates of charges –
sheep
This clause sets the maximum rates of charge payable in respect
of each component on the export of sheep, lambs and goats. The operative charge
rates may be set by regulation provided they do not exceed the maximum
rates.
Clause 4: Rates of charges – lambs
This clause
sets the maximum rates of charge payable in respect of each component on the
export of sheep, lambs and goats. The operative charge rates may be set by
regulation provided they do not exceed the maximum rates.
Clause
5: Rates if charges – goats
This clause sets the maximum rates
of charge payable in respect of each component on the export of sheep, lambs and
goats. The operative charge rates may be set by regulation provided they do not
exceed the maximum rates.
Clause 6: Who pays the
charge
This clause defines who is liable to pay the charge. It
provides that the producer of the live-stock is liable to pay the
charge.
Clause 7: Regulations
This clause requires the
Minister to take into consideration any relevant recommendation made by a
declared industry organisation before the Governor-General makes regulations
concerning the rate of charge.
Clause 8: Transitional –
regulations
This clause provides that regulations made under the
Live-stock (Producers) Export Charge Act 1997 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
regulations made under the Live-stock (Producers) Export Charge Act 1997
where appropriate.
Clause 9: Transitional –
declarations
This clause provides that declarations made under the
Live-stock (Producers) Export Charge Act 1997 in respect of a particular
provision in that Act, and which are in force immediately before the
commencement of this clause, continue to have effect as if they had been made
for the purposes of the corresponding provision in this Schedule.
The
intention of this clause is to ensure the continued application of existing
declarations made under the Live-stock (Producers) Export Charge Act 1997
where appropriate.
Schedule 13 –
Wine
OUTLINE
The purpose of this Schedule
is to provide for the imposition of a charge on the export of wine from
Australia. The Schedule will replace the provisions for the imposition of
levies contained in the Wine Export Charge Act 1997 and will not impose
any new or additional levies. The Wine Export Charge Act 1997 will be
repealed on the same day as the Act commences.
The Schedule allows for
the operative charge rate to be increased or decreased by the Governor-General
by regulation on the advice of the Minister. The Minister must consider any
relevant recommendations on rates of charge made by the relevant industry
organisation and the Australian Wine and Brandy Corporation.
While the
operative charge rate can be varied by regulation, it cannot be increased beyond
the maximum charge rate. The maximum levy rate can only be changed by amending
the Primary Industries (Customs) Charges Act 1998.
NOTES ON
CLAUSES
Clause 1: Definitions
This clause defines
the corporation and wine for the purposes of this
Schedule.
Clause 2: Imposition of charge
This clause
imposes a charge on exported wine, unless an exemption as provided for in this
clause applies to the exporter or the
product.
Clause 3: Rate of charge
This clause provides for
the operative charge rate to be worked out in accordance with the regulations.
The operative rate of charge may be increased or decreased by regulation,
although the amount of charge prescribed in the regulation cannot exceed the
maximum rate set by this clause.
Clause 4: Who pays the
charge
This clause defines who is liable to pay the charge. It
provides that the wine producer is liable to pay the charge.
Clause
5: Regulations
This clause requires the Minister to take into
consideration any relevant recommendation made by the Australian Wine and Brandy
Corporation and any relevant matter notified under Section 29ZA of the
Australian Wine and Brandy Corporation Act 1980 before the
Governor-General makes regulations concerning the rate of charge under clause
7(1)(a) of this Schedule. The Corporation’s recommendation must be
endorsed at an annual general meeting within the meaning of the Australian
Wine and Brandy Corporation Act 1980 before the Corporation may make this
recommendation to the Minister.
Clause 6: Transitional –
regulations
This clause provides that regulations made under the
Wine Export Charge Act 1997 in respect of a particular provision in that
Act, and which are in force immediately before the commencement of this clause,
continue to have effect as if they had been made for the purposes of the
corresponding provision in this Schedule.
The intention of this clause is
to ensure the continued application of existing regulations made under the
Wine Export Charge Act 1997 where
appropriate.
.
Schedule 14 – Regulations may
impose primary industries
charges
OUTLINE
The purpose of this
Schedule is to provide for the imposition of a charge on primary products not
presently subject to charge if such a charge is requested of the Commonwealth
Government by a majority producers of a particular industry and if the Primary
Industry Levy Principles approved by Cabinet in 1996 have all been
satisfied.
The Schedule allows for the operative charge rate to be
increased or decreased by the Governor-General by regulation on the advice of
the Minister. The Minister must accept the recommendations on rates of charge
made by designated industry organisations.
While the operative charge
rate can be varied by regulation, it cannot be increased beyond the maximum
chargeable rate. The maximum levy rate can only be changed by amending the
Primary Industries (Customs) Charges Act 1998.
NOTES ON
CLAUSES
Part 1 –
Definitions
Clause 1 – Definitions
This
clause defines animal, animal product, charge, designated body, forest
operations, horticultural products, horticulture, plant, plant product, produce
of a primary industry and product for the purpose of this
Schedule.
Part 2 – Regulations may impose levies
on primary industry products
Clause 2: Imposition of
charge
This clause provides for the imposition of a charge on the
produce of a primary industry.
Clause 3: Imposition of 2 or more
levies
This clause provides for the imposition of two or more levies
on the produce of a primary industry.
Clause 4: Additional
levies
This clause provides that Part 2 of this Schedule does not
prevent the imposition of a charge on a particular product if another Schedule
of this Act applies to this product.
Part 3¾Rate of charge
Clause 5: Rate of
charge
This clause provides that the rate of charge is set out in the
regulations.
Clause 6: Composite rate of charge
This clause
provides for a charge to consist of several components and to be expressed as
the sum of those components.
Clause 7: Flexibility in relation to
rates of charge
This clause provides for different rates of the same
charge to be prescribed for different kinds of products.
Clause
8: Maximum rate of charge for animal products
This clause sets the
maximum charge rate imposed by this Schedule for animal products, whether or not
any operations, such as slaughter or processing, have been performed in relation
to the products.
The clause sets the maximum charge rate for animal
products at $5.00 per unit, 35 cents per kilogram or 7% of value.
The
maximum charge rate can only be changed by amending the Primary Industries
(Customs) Charges Act 1998.
Clause 9: Maximum rate of charge for
plant products
This clause sets the maximum charge rate imposed by
this Schedule for plant products, whether or not any operations, have been
performed in relation to the products.
The clause sets the maximum
charge rate for plant products at $5.00 per unit or 5% of value.
The
maximum charge rate can only be changed by amending the Primary Industries
(Customs) Charges Act 1998.
Part 4¾Miscellaneous
Clause 10: Person
liable to pay charge
This clause defines who is liable to pay the
charge. It provides that the person ascertained in accordance with the
regulations is liable to pay the charge.
Clause 11: Exemptions from
charge
This clause provides for exemptions from charge to be made by
regulation.
Clause 12: Designated bodies
This clause
provides for the Minister to declare an industry organisation to be a designated
body in relation to one or more specified products for the purposes of this
Schedule. The declaration must be in writing, comes into force at a time
specified in the declaration and has effect accordingly. The intention of this
clause is to allow the Minister to recognise a particular industry organisation
as being the representative of that industry for the purpose of consultation
with Government in relation to this Schedule.
Clause
13: Regulations
This clause requires the Minister to take into
consideration any relevant recommendation made by a designated body in relation
to a particular product before the Governor-General makes a regulation in
relation to the product. The designated body must consult with other bodies
specified in the regulations before making a recommendation to the
Minister.
The clause also requires that, if there are two or more
designated bodies in relation to a particular product, the Minister must take
into consideration any relevant recommendation made by these bodies before the
Governor-General makes regulations in relation to the product (other than a
regulation that has the effect of reducing the rate of charge) so long as each
body has make a relevant recommendation and the relevant recommendations are all
the same.
The purpose of the clause is to allow for consultation with
industry before regulations are made for a particular product. The designated
body or bodies for an industry would usually be the peak industry organisation
which represents that industry.