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1998
THE
PARLIAMENT OF THE COMMONWEALTH OF
AUSTRALIA
HOUSE OF
REPRESENTATIVES
PRIMARY INDUSTRIES
(EXCISE) LEVIES BILL 1998
EXPLANATORY
MEMORANDUM
(Circulated by
authority of the Minister for Agriculture, Fisheries and Forestry,
the Hon
Mark Vaile, MP)
ISBN: 0642 379025
PRIMARY INDUSTRIES (EXCISE) LEVIES 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 these being the Primary Industries (Excise) Levies Bill 1998 and Primary Industries (Customs) Charges 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 levies are retained. These Bills will not create any new administrative burdens for industry. Transitional provisions are included to ensure the continued application of any charge processes in train at the time of commencement of the new Acts.
The purpose of this Bill is to set the guidelines under which the imposition of levies that are duties of excise may be made on produce of primary industry. The Schedules to this Bill will replace provisions for the imposition of the levy contained in the Acts listed below, and will not impose any new or additional levy on those products.
The Bill allows for the operative levy rate to be increased or decreased by the Governor-General by regulation on the advice of the Minister. The Minister must consider the recommendations on rates of levy made by the relevant organisation for each industry.
The operative levy rate cannot be increased beyond the maximum levy rate specified in the Bill and the maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998 to the legislation. The power to specify a levy rate is intended to include a power to specify a zero rate.
The Bill will replace provisions for the imposition of levy contained in the:
Beef Production Levy Act 1990
Buffalo Slaughter Levy Act 1997
Cattle Transactions Levy Act 1997
Coarse Grains Levy Act 1992
Cotton Levy Act 1982
Dairy Produce Levy (No. 1) Act 1986
Deer Slaughter Levy Act 1992
Deer Velvet Levy Act 1992
Dried Fruits Levy Act 1971
Forest Industries Research Levy Act 1993
Goat Fibre Levy Act 1989
Grain Legumes Levy Act 1985
Grape Research Levy Act 1986
Honey Levy Act (No. 1) 1962
Honey Levy Act (No. 2) 1962
Horticultural Levy Act 1987
Laying Chicken Levy Act 1988
Livestock Slaughter (Processors) Levy Act 1997
Livestock Transactions Levy Act 1997
Meat Chicken Levy Act 1969
Oilseeds Levy Act 1977
Pasture Seed Levy Act 1989
Pig Slaughter Levy Act 1971
Rice Levy Act 1991
Sugar Cane Levy Act 1987
Wheat Levy Act 1989
Wine Grapes Levy Act 1979.
With the exception of Schedule 26 the Act will commence on 1 July 1999. Schedule 26 will commence on 1 January 2000. Any excise levies that are currently imposed will continue to be collected as if they had been made for the purposes of this Act.
FINANCIAL IMPACT STATEMENT
As the intent of the Bill is to provide more efficient charging processes for primary industries levies, and although the Bill will provide a framework for future levies 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 levies are imposed under this Act.
NOTES ON CLAUSES
Clause 1: Short title
This clause provides for the Act to be called the Primary Industries (Excise) Levies Act 1998.
Clause 2: Commencement
This clause provides that with the exception of Schedule 26 the Act will commence on 1 July 1999. Schedule 26 will commence on 1 January 2000.
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 persons 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 there is a contrary intention.
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 Act.
Schedule 1¾Beef production
GENERAL OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on the slaughter of cattle for the purpose of funding the declared marketing and research bodies. The Schedule will replace provisions for the imposition of the levy contained in the Beef Production Levy Act 1990, and will not impose any new or additional levy on the slaughter of cattle. The Beef Production Levy Act 1990 will be repealed on the same day as the Act commences.
The levy applies to the slaughter at an abattoir of cattle for human consumption and is payable by the owner of the cattle at slaughter.
The Schedule provides that regulations may be made to provide that no charge will be payable under the Act. This reflects undertakings by the processing sector to implement other non-statutory collection arrangements and participate with producers in common industry programs. The processing sector has agreed that the levy can be reinstated in the event of a clear failure of the co-operative arrangements.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines cattle, cold carcase weight, hot carcase weight, marketing body, research body and weighing period for the purposes of this Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy on cattle slaughtered for human consumption after the commencement of this Schedule and identifies circumstances in which levy imposed by this Schedule is not payable.
The clause also provides for the exemption from levy imposed by this Schedule for cattle whose carcases are condemned or rejected as being unfit for human consumption.
The clause further provides that regulations may be made to provide that no levy will be payable under the Act.
Clause 3: Rate of levy
This clause sets the maximum levy rates imposed on the slaughter of each head of cattle. The operative levy rate is set by regulation, although the amount of levy prescribed cannot exceed the maximum rate set by this clause.
The clause sets the maximum rate that can be prescribed for levy destined for the marketing body at 6 cents per kilogram and for levy destined for the research body at 1 cent per kilogram. It also provides the basis for the calculation of the levy, hot carcase weight, and a method of determining hot carcase weight in circumstances where the abattoir does not, or is unable to, determine the hot carcase weight.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the levy is payable by the owner of the cattle immediately after their hot carcase weight is determined, or taken to have been determined.
Clause 5: Regulations
This clause enables the Minister to declare a body to be the representative body for the industry for the purpose of making recommendations to the Minister on the levy rates to be prescribed by the regulations.
Such a declaration should be made by the Minister by notice in the Gazette.
This clause also limits the power of the Governor-General to make regulations prescribing the operative levy rate payable. If a declaration is in force under sub clause 5(1) then before the Governor-General makes regulations prescribing the operative levy rate payable, the Minister must take into consideration any relevant recommendations made by the body specified in the declaration in relation to the levy rates to be prescribed by the regulations.
Clause 6: Transitional¾regulations
This clause provides that regulations made under the Beef Production Levy Act 1990 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 Beef Production Levy Act 1990 where appropriate.
Clause 7: Transitional¾declarations
This clause provides that declarations made under the Beef Production Levy Act 1990 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 were made for the purposes of the corresponding provision in this Schedule.
The intention of this clause is to ensure the continuation of existing declarations made under the Beef Production Levy Act 1990.
Schedule 2¾Buffalo slaughter
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on the slaughter of buffalo for human consumption. Components of the levy will fund research and development administered by the Rural Industries Research and Development Corporation and for exotic disease eradication purposes under the National Cattle Disease Eradication Reserve, which funds the Brucellosis and Tuberculosis Eradication Campaign. The Schedule will replace provisions for the imposition of the levy contained in the Buffalo Slaughter Levy Act 1997, and will not impose any new or additional levy on the slaughter of buffalo. The Buffalo Slaughter Levy Act 1997 will be repealed on the same day as the Act commences.
The levy is payable by the owner of the buffaloes at slaughter, including a State or a State authority where it is the owner of the buffaloes.
The Schedule allows for the operative levy rate to be set by regulation but it cannot exceed the maximum levy rate of $18.00 per head for amounts destined for the RIRDC and $4.00 per head for amounts destined for the NCDER.
NOTES ON CLAUSES
Clause 1: Imposition of levy
This clause provides for the imposition of a levy on the slaughter at an abattoir of buffaloes which are to be used for human consumption after the commencement of this Schedule.
The clause also provides that levy is not imposed by this Schedule on the slaughter of buffaloes whose carcases are condemned or rejected as being unfit for human consumption. Buffaloes slaughtered for the consumption of the owner of the buffaloes, by members of the owner’s family or by the owner’s employees are also exempt from the levy.
Clause 2: Rate of levy
This clause sets the operative and maximum levy rates imposed on the slaughter of each head of buffalo. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulations cannot exceed the maximum rate set by this clause.
The clause sets the operative rate at $4.60 per head for levy destined for the Rural Industries Research and Development Corporation and at 73 cents per head for the levy destined for the National Cattle Disease Eradication Reserve.
The maximum rates that can be prescribed for levy destined for the Rural Industries Research and Development Corporation is set at $18.00 per head and at $4.00 cents per head for levy destined for the National Cattle Disease Eradication Reserve.
Clause 3: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the person who owns the buffaloes when slaughter takes place is liable to pay the levy. The obligation to pay the levy also extends to a State or Territory or an authority of a State or Territory where it is the owner of the buffalo at slaughter.
Clause 4: Transitional¾regulations
This clause provides that any regulations made under the Buffalo Slaughter Levy 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 after the commencement of this clause 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 Slaughter Levy Act 1997 where appropriate.
Schedule 3¾Cattle transactions
OUTLINE
This Schedule will replace provisions for the imposition of the levy contained in the Cattle Transaction Levy Act 1997, and will not impose any new or additional levy on cattle transactions. The Cattle Transaction Levy Act 1997 will be repealed on the same day as the Act commences.
One component of the transaction levy will be payable to the declared research and development body and will be used to fund research and development. Another component will be paid to the declared marketing body for marketing purposes. The other two components of the levy are for exotic disease eradication purposes and are destined for the National Cattle Disease Eradication Reserve and the Australian Animal Health Council (AAHC) Limited.
The levy applies to the transfer of ownership of cattle or leviable bobby calves, or on their delivery to a processor (other than for sale to the processor), or on slaughter of the cattle by a processor (provided the cattle have been held for more than sixty days from the date of purchase); or on their slaughter by a processor where a levy has not otherwise been payable.
The Schedule provides for a separate lot-fed cattle component, which allows for clearer definition of industry sectoral contributions.
The Schedule allows for the operative levy rates to be set by regulation within the maximum levy rates listed in the Schedule.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines bobby calf, cattle, dairy cattle, leviable bobby calf, licensed dairy farmer, licensed dairy premises, lot-fed cattle, marketing body and research body for the purpose of this Schedule.
Clause 2: Intermediary
This clause defines intermediary as a person required, under the Primary Industries Levies and Charges Collection Act 1991, to pay an amount equal to the amount of levy imposed by this Schedule to the Commonwealth, on behalf of the producer.
Clause 3: Determining the weight of a carcase
This clause specifies conditions related to weighing a carcase necessary in determining whether or not an animal is a bobby calf.
Clause 4: Related companies
This clause provides that thequestion of whether companies are or are not related will be determined in the same way that this would be determined under Corporations Law.
Clause 5: Imposition of levy
This clause provides for the imposition of a levy on four types of transaction after the commencement of this Schedule and identifies circumstances in which levy imposed by this Schedule is not payable. The transactions on which levy is imposed include transfer of ownership of the cattle, delivery of cattle to a processor otherwise than because of a sale to the processor, slaughter by a processor of cattle held for more than 60 days after purchase or slaughter by a processor of cattle on which levy has not otherwise been paid.
The clause also provides for exemptions from levy imposed by this Schedule and concessional rates of levy to apply in such other circumstances as are prescribed by regulation. 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. Circumstances where levy is not payable are consistent with Schedule 18 of this Act which replaces the Livestock Transaction Levy Act 1997.
The clause further provides for exemptions and concessional rates of levy to apply in such other circumstances as are prescribed.
Clause 6: Rate of levy
This clause sets the operative and maximum levy rates imposed on each head of cattle, bobby calf, or lot fed cattle. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulations cannot exceed the maximum rate.
In the case of cattle (other than lot-fed cattle or bobby calves) the clause sets the operative levy rate for amounts destined for the marketing body at $2.16 per head, for the research body at 72 cents per head, for the National Cattle Disease Eradication Reserve at 17 cents and for the Australian Animal Health Council at 13 cents per head. The maximum rate that can be prescribed for levy amounts destined for the marketing body is $6.50 per head, for the research body is $2.00 per head, for the National Cattle Disease Eradication Reserve is $4.00 per head and for the Australian Animal Health Council is 50 cents per head.
In the case of leviable bobby calves the clause sets the operative levy rate for amounts destined for the marketing body at 48 cents per head and for the research body at 16 cents per head. The maximum rate that can be prescribed for levy amounts destined for the marketing body is $1.90 per head, for the research body is 40 cents per head, for the National Cattle Disease Eradication Reserve is 20 cents per head and for the Australian Animal Health Council is 50 cents per head.
In the case of lot-fed cattle the clause sets the operative levy amount destined for the marketing body at $2.16 per head, for the research body at 72 cents per head, for the National Cattle Disease Eradication Reserve at 17 cents and for the Australian Animal Health Council at 13 cents per head. The maximum rate that can be prescribed for levy amounts destined for the marketing body is $6.50 per head, for the research body is $2.00 per head, for the National Cattle Disease Eradication Reserve is $4.00 per head and for the Australian Animal Health Council is 50 cents per head.
Clause 7: Who pays the levy
This clause defines who is liable to pay the levy. It provides that, where the levy is imposed on transactions involving a change of ownership, or on delivery (not sale) of cattle to a processor, the owner of the cattle immediately prior to transaction or delivery respectively is liable to pay the levy. It further provides that, where the levy is imposed on the slaughter by a processor of cattle, the owner of the cattle at the time of slaughter is liable to pay the levy.
Clause 8: Regulations
This clause provides for the making of regulations about the rate of levy that are authorised by paragraphs 6(1)(a), 6(1)(b), 6(1)(d), 6(2)(a), 6(2)(b), 6(2)(d), 6(3)(a), 6(3)(b) or 6(3)(d) of the Schedule or needed to allow the Schedule to operate. It also empowers the Minister to declare a body or bodies as the representative body for the industry for the purpose of making recommendations to the Minister on the operative levy 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 operative levy rate payable. If a declaration is in place, then, before the Governor-General makes regulations prescribing the operative levy rate payable, the Minister must take into consideration any relevant recommendations made by the body specified in the declaration in relation to the levy rates to be prescribed by the regulations.
Clause 9: Transitional¾regulations
This clause provides that regulations made under the Cattle Transactions Levy 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 Transactions Levy Act 1997 where appropriate.
Clause 10: Transitional¾declarations
This clause provides that declarations made under the Cattle Transactions Levy 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 were made for the purposes of the corresponding provision in this Schedule.
The intention of this clause is to ensure the continuation of existing declarations made under the Cattle Transactions Levy Act 1997.
Schedule 4¾Coarse grains
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on coarse grains for the purpose of funding research administered through the Grain Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Coarse Grains Levy Act 1992, and will not impose any new or additional levy on coarse grain production. The Coarse Grains Levy Act 1992 will be repealed on the same day as the Act commences.
The levy applies to leviable coarse grains, produced in Australia, on delivery or processing and is payable by the producer. Coarse grains which are processed for on-farm domestic use will be exempt from the levy. Levy will not be payable where the amount of levy, which would otherwise be payable in a levy year, is less than $50.00.
The operative levy rate is set at 1% of the net farm gate value unless another rate is set by regulation.
The Schedule allows for the operative levy 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 levy made by the Grains Council of Australia.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum levy rate of 5% of the value of the leviable coarse grains. The maximum rate can be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines barley, cereal rye, growers’ organisation, leviable coarse grain, oats, triticale and value for the purpose of this Schedule.
Clause 2: Delivery
This clause defines delivery of leviable coarse grains for the purposes of this Schedule. The intention of the clause is to ensure the payment of the levy by making it clear that once possession or control of leviable coarse grains passes from the producer to another party, delivery is considered to have taken place.
Delivery shall be deemed to have taken place where the leviable coarse grains are delivered to another person or where they are allowed to be removed from possession or control of the grower; and where the coarse grains are taken out of the possession or control of the grower under a State or Territory marketing law.
The clause provides that, except where leviable coarse grains are delivered for further transport elsewhere or to another party, the delivery is taken to have been received by the party to which they were delivered, defined as the receiver. The receiver is liable to pay the Commonwealth the amount of any levy due for payment that remains unpaid by the producer. Where a receiver deducts such amounts, the producer is discharged from liability to pay the levy to the extent of the amount deducted and paid to the Commonwealth.
Clause 3: Producer
This clause identifies the producer in circumstances where ownership of leviable coarse grains changes without the grain being delivered. It provides that where the ownership of leviable coarse grains passes from the producer to another person but this change does not involve delivery, the new owner of the leviable coarse grains is considered the producer for the purposes of this Schedule.
Clause 4: Application of regulations
This clause provides that if regulations are made during a levy year to impose levy on coarse grains which were not leviable coarse grains at the commencement of the levy year, coarse grains of that kind which were delivered or processed before the commencement of the regulation are exempt from levy imposed by the Schedule.
Clause 5: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on leviable coarse grain produced in Australia (before or after the commencement of this Schedule) if the producer, after the commencement of this Schedule, delivers the grain to another person (other than for storage on behalf of the producer) or processes the grain.
The clause also provides for exemptions from levy imposed by this Schedule where the amount of levy payable on leviable coarse grains delivered to a particular person would be less than the leviable amount. The clause further provides for exemptions from the levy for leviable coarse grains which are processed by the producer for commercial use, where the amount of levy payable would be less than the leviable amount. The leviable amount is set at $50.00 in a levy year unless another amount is prescribed.
The clause also provides that leviable coarse grain is exempt from levy imposed by this Schedule if it is processed by or for the producer and the resulting products are used by the producer for domestic purposes only.
The clause further provides that regulations may exempt a specified class of leviable coarse grain from levy.
Clause 6: Rate of levy
This clause sets the operative and maximum levy rates imposed on oats, cereal rye, barley, triticale and any other leviable coarse grain added to the scheme by regulations. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulations cannot exceed the maximum rate set by this clause (being 5% of the value of the grain).
The operative rate of levy for leviable coarse grains is 1% of the value of the grain, except for maize for which the operative rate is 0.2%.
Clause 7: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the grain is liable to pay the levy.
Clause 8: Regulations
This clause requires the Minister to take into consideration any recommendation made by the relevant growers' organisation before the Governor-General makes regulations concerning the definition of leviable amount and leviable coarse grains under clause 1 of this Schedule or the rate of levy under clause 6 of this Schedule.
Clause 9: Transitional¾regulations
This clause provides that regulations made under the Coarse Grains Levy 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 regulations in force relate to the inclusion of grains as leviable coarse grains for the purposes of clause 1 of this Schedule, operative levy rates under clause 6 and other matters related to the imposition and collection of the coarse grain levy.
The intention of this clause is to ensure the continued application of existing regulations made under the Coarse Grains Levy Act 1992 where appropriate.
Schedule 5¾Cotton
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on cotton for the purpose of funding a research scheme administered by the Cotton Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Cotton Levy Act 1982, and will not impose any new or additional levy on cotton production. The Cotton Levy Act 1982 will be repealed on the same day as the Act commences.
The levy applies to leviable cotton produced in Australia and is payable by the producer.
The Schedule allows for the operative levy rate to be increased or decreased by the Governor-General by regulation on the advice of the Minister. The Minister must consider the recommendations on rates of levy made by the growers’ organisation.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum levy rate of $3.0267 per 227 kg. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines growers’ organisation, leviable cotton and seed cotton for the purpose of this Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy on cotton produced in Australia after the commencement of this Schedule. The clause does not identify any circumstance in which levy is not payable.
Clause 3: Rate of levy
This clause sets the operative and maximum levy rates imposed on cotton. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The operative rate of levy is set at $1.75 per 227 kilograms. The maximum rate that can be prescribed for levy is $3.0267 per 227 kilograms. A bale of cotton has a nominal weight of 227 kilograms.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the cotton is liable to pay the levy. For convenience the levy is collected by the processor of the leviable cotton.
Clause 5: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made to the Minister by the growers' organisation before the Governor-General makes regulations concerning the rate of levy under clause 3 of this Schedule.
Clause 6: Transitional¾regulations
This clause provides that regulations made under the Cotton Levy Act 1982 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 Cotton Levy Act 1982 where appropriate.
Schedule 6¾Dairy produce
OUTLINE
The purpose of this Schedule is to provide for the imposition of dairy industry levies on milk produced in Australia and to amend the definitions of the Corporation, promotion, research and Australian Animal Health Council levies to ensure that they continue to be imposed beyond 30 June 2000. The Schedule will replace provisions for the imposition of the levies contained in the Dairy Produce Levy (No. 1) Act 1986, and will not impose any new or additional levy on dairy production. The Dairy Produce Levy (No. 1) Act 1986 will be repealed on the same day as the Act commences.
Dairy industry levies include the market milk levy, manufacturing milk levy, acquisition offset levy, Corporation levy, promotion levy, research levy and the Australian Animal Health Council levy. The manufacturing milk levy is paid by the manufacturer on milk used in the manufacture of dairy products while the market milk levy is paid by the producers of market milk. All other levies are paid by farmers on all milk delivered to a manufacturer. The appropriate amount of a levy will be determined by a rate based on the milk fat and protein content of the relevant dairy produce.
The market milk levy and the manufacturing milk levy are used to finance the Domestic Market Support (DMS) Scheme. The acquisition offset levy is also used to fund the DMS scheme, but its primary role is to maintain the integrity of the scheme. The Corporation levy is used to fund the administration of the Australian Dairy Corporation (ADC). Funds collected from the promotion levy are used to finance the ADC’s domestic and international marketing and promotion programs. The research levy is used to fund the activities of the Dairy Research and Development Corporation while the Australian Animal Health Council levy is used to fund the dairy industry’s contribution to the Australian Animal Health Council.
The Schedule allows for the operative levy rate to be increased or decreased by the Governor-General by regulation on the advice of the Minister. In making recommendations to the Governor-General, the Minister must take into consideration the advice of the Australian Bureau of Agricultural and Resource Economics with regards to the manufacturing milk levy, the Australian Dairy Farmers Federation with regards to the Australian Animal Health Council levy and the Australian Dairy Industry Council with regards to the other dairy industry levies.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum levy rate. The maximum rate can be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines Australian Bureau of Agricultural Economics, Council, Federation, manufacturer, milk, milk fat, month, relevant dairy produce, whole milk and whole milk product for the purpose of this Schedule.
Clause 2: Persons taken to use dairy produce
This clause defines the use of relevant dairy produce in the manufacture of dairy produce.
Clause 3: Prescribed exporter
This clause defines prescribed exporter for the purpose of imposition of acquisition offset levy in relation to a particular financial year as a company which has benefited from a reduction in a manufacturing milk liability or a rebate of a manufacturing milk levy as a result of the export of dairy produce during that financial year.
Clause 4: Relevant export
This clause defines relevant export to be any exports of dairy produce for which a reduction could be made in manufacturing milk liability imposed by this schedule or for which a person can claim a rebate of manufacturing milk levy under section 108E of the Dairy Produce Act 1986.
Clause 5: Related bodies corporate
This clause provides that the question of whether bodies corporate are or are not related will be determined in the same way this would be determined under Corporations Law.
Clause 6: Imposition of levies
This clause provides for the imposition of a levies and identifies circumstances in which levies are not payable.
Clause 6(1)(a) provides for the market milk levy to be imposed on milk for which the producer receives or is entitled to receive a market milk payment, provided that milk was supplied to the person making the market milk payment before 1 July 2000. A market milk payment is a monetary payment or payment in kind paid to a milk producer in respect of liquid milk for human consumption in Australia.
Clause 6(1)(b) provides for the manufacturing milk levy to be imposed on relevant dairy produce which is delivered to a manufacturer by a producer, or produced and used by a manufacturer in the manufacture of dairy products. Consequently, for the purposes of the market support arrangements, manufacturing milk equals total milk produced less market milk less milk consumed, disposed of or lost on-farm other than that lost in the on-farm manufacture of dairy produce.
The market milk, manufacturing milk and acquisition offset levies will ceased to be imposed from 1 July 2000.
Clause 6(1)(c) provides for an acquisition offset levy to be imposed on the total quantity of imported dairy produce acquired by a prescribed exporter or a related company (which is not a prescribed exporter) during a particular financial year, providing levy has not been imposed by clauses 2 or 3 of schedule 4 of the Primary Industries (Customs) Charges Act 1998 on that dairy produce or sections 8 or 9 of the repealed Dairy Produce Levy (No. 2) Act.
Clauses 6(1)(d)(e)(f) and (g) provides for the Corporation, promotion, research and Australian Animal Health Council levies to be imposed on relevant dairy produce which is delivered to a manufacturer by a producer, or produced and used by a manufacturer in the manufacture of dairy products. This includes liquid milk used for human consumption. These levies are not imposed on milk consumed, disposed of or lost on farm.
Clause 6(2) limits the levies applicable under this schedule to those mentioned under clause 6(1). Each of these levies can only be applied once for any quantity of produce, even after further modification or transformation in the manufacturing process.
Clause 7: Rate of market milk levy
This clause provides for the market milk levy to be levied at the prescribed rates on the ex-farm milk fat and protein content of the milk for which a market milk payment was received. Any subsequent standardisation or modification treatment applied by a manufacturer to such milk has no bearing on the market milk levy liability of the producer or on the determination of the manufacturing milk liability to be paid by that manufacturer.
Clause 8: Rate of manufacturing milk levy
This clause provides for the manufacturing milk levy to be levied at the prescribed rates on the milk fat and protein content of manufacturing milk as measured either ex-farm, if delivered to a manufacturer, or immediately before being used in an on-farm manufacturing process in the case of milk manufactured on-farm. In the case of imported produce, the amount of levy offset against the export rebate is calculated in the same manner.
The clause allows for manufacturers to pay a monthly gross levy which is defined as the amount of manufacturing levy payable on the milk fat and protein content of product for a particular month less any rebates owed on product that has been exported in that month. The export rebate owed to a manufacturer for a particular month is detailed in clause 8(3) and 8(4) as the volumetric totals of the milk fat and protein of exported produce for that month multiplied by the relevant prescribed rates applying at the time. The manufacturer need not also be the exporter of that dairy produce in order to claim a rebate on the exported milk fat and protein content of that produce.
If the export milk fat and protein components of a manufacturer's exported dairy produce exceed the amount of manufacturing milk levy payable for any particular month, clause 8(5) states that no manufacturing milk levy is payable in that month.
Clause 9: Rate of acquisition offset levy
Clause 9(1) provides for the acquisition offset levy to be levied, at the rate prescribed for the manufacturing milk levy applying at the time of acquisition, on the milk fat and protein content of the imported dairy produce.
Clause 9(2), 9(3), 9(4) and 9(5) provide that the maximum amount of acquisition 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 in manufacturing milk 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 (in relation to the same financial year) on the prescribed exporter by clause 2 of Schedule 4 of the Primary Industries (Customs) Charges Act 1998.
Clause 10: Rate of other levies on relevant dairy produce
This clause provides for the Corporation, promotion, research and Australian Animal Health Council levies to be levied at the prescribed rates at the time on the milk fat and protein content of milk as measured ex-farm, if delivered to a manufacturer, or on the milk fat and protein content of milk prior to it being used in the manufacture of dairy produce in respect of milk manufactured on-farm. The total amount of each levy payable is thus the sum of the levy payable on the milk fat component and the levy payable on the protein content of the relevant quantity of dairy produce.
Clause 11: Milk fat rate
This clause specifies the maximum milk fat rate for each of the dairy levies in cents per kilogram of milk fat.
Clause 12: Protein rate
This clause specifies the maximum protein rate for each of the dairy levies in cents per kilogram of protein.
Clause 13: Who pays the levy
This clause defines who is liable to pay the levy. The market milk, Corporation, promotion, research and Australian Animal Health Council levies are payable by the producer of the relevant dairy produce, while the manufacturing milk levy is imposed directly on the manufacturer as defined. The acquisition offset levy is payable by the prescribed exporter who has benefited from a reduction in manufacturing milk liability or from a rebate of manufacturing milk levy as a result of the export of dairy produce.
Clause 14: Regulations
Before the Governor-General makes regulations prescribing the appropriate levy rate, the Minister must consider any recommendation on the setting of levy rates for market milk, Corporation, promotion and research levies made to the Minister by the Executive of the Australian Dairy Industry Council.
Before the Governor-General makes regulations prescribing the appropriate levy rate, the Minister must consider any recommendation on the setting of levy rates for Australian Animal Health Council levy made to the Minister by the Executive of the Australian Dairy Farmers’ Federation.
The rate of levy on manufacturing milk required to deliver the level of support which would have been provided had the previous market support arrangements, which ceased on 1 July 1995, had continued to 30 June 2000 core calculated annually by the Australian Bureau of Agricultural and Resource Economics (ABARE) and, to be taken into consideration in the recommendation by the Minister to the Governor-General.
Clause 15: Transitional¾regulations
This clause provides that regulations made under the Dairy Produce Levy (No. 1) Act 1986 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 Dairy Produce Levy (No. 1) Act 1986 where appropriate.
Schedule 7¾Deer slaughter
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on the slaughter at an abattoir of deer intended for the purpose of funding the research scheme administered by the Rural Industries Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Deer Slaughter Levy Act 1992, and will not impose any new or additional levy on deer slaughter. The Deer Slaughter Levy Act 1992 will be repealed on the same day as the Act commences.
The levy applies to deer slaughtered for human consumption at an abattoir and is payable by the producer.
The Schedule allows for the operative levy 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 levy made by the Deer Industry Association of Australia.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum levy rate of 30 cents per kilogram. The maximum rate can be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines cold dressed carcase weight, dressed carcase, hot dressed carcase weight and representative industry organisation for the purpose of this Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on the slaughter of deer at an abattoir intended for human consumption on or after the commencement of this Schedule.
The clause also provides for the exemption from levy imposed by this Schedule of deer whose carcase is condemned or rejected as being unfit for human consumption.
Clause 3: Rate of levy
This clause sets the operative and maximum levy rates imposed on the sale of deer velvet. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The clause provides for levy to be determined on the hot dressed carcase weight of the deer slaughtered. The rate of levy is that set by regulation on a per kilogram basis per deer slaughtered.
When only the cold dressed carcase weight can be determined the levy imposed is the same prescribed amount per kilogram of each deer slaughtered multiplied by a shrinkage compensation factor of 1.03.
The clause also makes provision to deem the carcase weight if neither the hot dressed carcase weight or the cold dressed carcase weight of deer slaughtered is able to be determined. The same levy rate per kilogram set by regulation applies to the deemed carcase weight. The deemed carcase weight is 60 kilograms.
The operative rate of levy is to be set by regulation. In the absence of regulations the operative rate of levy is 18 cents per kilogram. The maximum rate that can be prescribed for levy is 30 cents per kilogram.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the deer is liable to pay the levy.
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 levy under clause 3(4)(a) of this Schedule.
Clause 6: Transitional¾regulations
This clause provides that regulations made under the Deer Slaughter Levy 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 Slaughter Levy Act 1992 where appropriate.
Schedule 8¾Deer velvet
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on deer velvet for the purpose of funding the research scheme administered by the Rural Industries Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Deer Velvet Levy Act 1992, and will not impose any new or additional levy on the sale of deer velvet or its use in the production of other goods. The Deer Velvet Levy Act 1992 will be repealed on the same day as the Act commences.
The levy applies to the sale of deer velvet and on deer velvet used in the production of other goods and is payable by the producer of the deer velvet.
The Schedule allows for the operative levy 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 levy made by the Deer Industry Association of Australia.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum levy rate of 7% of the sale value of the deer velvet or 7% of the declared value of the deer velvet in goods produced using deer velvet. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines declared value, deer velvet, representative industry organisation, sale value and senior officer for the purpose of this Schedule.
Clause 2: Imposition of levy¾sale of deer velvet
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
This clause provides for the imposition of a levy on deer velvet produced in Australia (before or after the commencement of this Schedule) that is sold by the producer after the commencement of this Schedule.
Deer velvet is not exempted from levy by reason of it being produced before the commencement of this Schedule.
The clause provides for the exemption from levy imposed by this Schedule of deer velvet if levy has already been imposed on that deer velvet under this Schedule or the repealed Deer Velvet Levy Act 1992.
Clause 3: Imposition of levy¾deer velvet used in producing other goods
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on the sale of deer velvet which is produced in Australia (before or after the commencement of this Schedule) and used by the producer, or on behalf of the producer, in the production of other goods after the commencement of this Schedule. Levy would only be imposed in this circumstance if, at the time deer velvet is used in the production of other goods, that deer velvet had not been sold previously and therefore would not have been previously subject to levy under clause 1.
This clause also provides for the exemption from levy imposed by this Schedule of deer velvet if levy has already been imposed on that deer velvet under this Schedule or the repealed Deer Velvet Levy Act 1992.
Clause 4: Rate of levy¾sale of deer velvet
This clause sets the maximum levy rates imposed on the sale of deer velvet. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The operative rate of levy is set by regulation. In the absence of regulations the operative rate of levy is 5% of the sale value of the deer velvet. The maximum rate that can be prescribed for levy is 7% of the sale value of the deer velvet.
Clause 5: Rate of levy¾deer velvet used in producing other goods
This clause sets the maximum levy rates imposed on deer velvet used in the production of other goods. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The operative rate of levy is set by regulation. In the absence of regulations the operative rate of levy is 5% of the declared value of the deer velvet.. The maximum rate that can be prescribed for levy is 7% of the declared value of the deer velvet.
For the purpose of calculating the amount of levy on deer velvet used in the production of other goods the declared value is the amount expressed in dollars and cents as determined by the Secretary. The Secretary may delegate the power to determine the declared value of deer velvet to a senior officer of the Department. Such delegation must be in writing.
In determining the value of a quantity of deer velvet used in the production of other goods the Secretary or his delegate need only consider; the quantity of that deer velvet; the quality of that deer velvet; the price for deer velvet of that quality as published by, or by authority of the designated organisation and applicable at the time the deer velvet was used in the production of other goods, and any other prescribed matter.
Clause 6: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the deer is liable to pay the levy.
Clause 7: 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 levy under subclause 4(1) or 5(1) of this Schedule.
Clause 8: Transitional¾regulations
This clause provides that regulations made under the Deer Velvet Levy 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 Levy Act 1992 where appropriate.
Clause 9: Transitional¾determinations
This clause provides that determinations made under the Deer Velvet Levy 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 were 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 Deer Velvet Levy Act 1992 where appropriate.
Clause 10: Transitional¾delegations
This clause provides that delegations made under the Deer Velvet Levy 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 were 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 Levy Act 1992 where appropriate.
Schedule 9¾Dried fruits
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on dried fruits produced for the purpose of funding the research scheme administered by the Dried Fruits Research and Development Council. The Schedule will replace provisions for the imposition of the levy contained in the Dried Fruits Levy Act 1971, and will not impose any new or additional levy on dried fruit production. The Dried Fruits Levy Act 1971 will be repealed on the same day as the Act commences.
The levy applies to dried vine fruits and dried tree fruits received for processing and is payable by the producer.
The Schedule allows for the operative levy 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 levy made by the Dried Fruits Research and Development Council.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum levy rate of $10.00 per tonne for dried vine fruits and $30.00 per tonne for dried tree fruits. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines dried fruits, dried tree fruits, dried vine fruits, R&D authority, R&D Corporation, R&D Council and R&D Fund for the purpose of this Schedule.
Clause 2: Receipt of dried fruits for processing
This clause defines receipt of dried fruits for processing for the purposes of this Schedule.
Clause 3: Imposition of levy
This clause provides for the imposition of a levy on dried fruit received for processing after the commencement of this Schedule. The clause does not identify any circumstances in which levy is not payable.
Clause 4: Rate of levy
This clause provides for a prescribed amount per tonne as the rate of levy imposed on dried fruits. The prescribed amount may be increased or decreased by regulation, although the amount of levy prescribed cannot exceed the maximum rate set by this clause.
The regulations may specify different rates of levy for different kinds of dried fruits.
The maximum rate that can be prescribed for levy is $10.00 per tonne for dried vine fruits and $30.00 per tonne for dried tree fruits.
The clause also provides that for the purposes of calculating levy imposed by this Schedule, the weight of any dried fruits is their weight at the time they were received for processing.
Clause 5: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the dried fruit is liable to pay the levy.
Clause 6: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by the R&D authority before the Governor-General makes regulations concerning the rate of levy under clause 4 of this Schedule.
Clause 7: Transitional¾regulations
This clause provides that regulations made under the Dried Fruits Levy Act 1971 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 Dried Fruits Levy Act 1971 where appropriate.
Schedule 10¾Forest industries products
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on logs produced in Australia for the purpose of funding the Forest and Wood Products Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Forest Industries Research Levy Act 1993, and will not impose any new or additional levy on logs. The Forest Industries Research Levy 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 Levy Act 1993 where relevant, such as those prescribing current levy rates, where the regulations were made for the purposes of a particular provision of that Act and the regulations were in force immediately before the commencement of clause 6.
The levy applies to logs produced in Australia and delivered to a mill in Australia. It is payable by the operator of the mill.
The Schedule allows for the levy rate to be increased or decreased by regulation, subject to the maximum levy rate of 0.5% of the average value of a class of logs if the regulations specify different rates of levy for different classes of logs, or 0.5% of the average value of the logs produced in Australia. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines industry body, logs, mill and operator for the purpose of this Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on logs produced in Australia (before or after the commencement of this Schedule) and delivered to a mill in Australia after the commencement of this Schedule.
The clause also provides for exemption from levy imposed by this Schedule if logs are:
• processed and used by the operator for domestic and not commercial purposes;
• grown on a farm and used on that farm;
• used for fuel wood; or
• logs on which levy or charge has already been paid under the repealed Forest Industries Research Levy Act 1993, the Primary Industries (Customs) Charges Act 1998 or the repealed Forest Industries Research Export Charge Act 1993.
The clause further provides for exemptions from levy imposed by this Schedule to be made by regulation.
Clause 3: Rate of levy
This clause allows the levy rate to be prescribed by regulation. The levy rate may be varied by regulation but cannot exceed the maximum rate set under this clause. The maximum rate that can be prescribed for levy is 0.5% of the average value of that class of logs or 0.5% of the average value of the logs produced in Australia. The clause also provides that the average value of a class of logs is to be calculated by a means specified in the regulations.
Subject to the specified maximum rate of levy, the clause allows regulations to be made specifying different rates of levy for different classes or different volumes of logs.
The clause further allows for regulations to be made which provide that levy is not payable if the amount due to be paid is less than the amount specified in the regulations. This has the effect of reducing the administrative burden for the levy payer and the overall costs of collection to the Corporation.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the operator of the mill (as defined in clause 1) is liable to pay the levy.
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: Transitional¾regulations
This clause provides that regulations made under the Forest Industries Research Levy 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 Levy Act 1993 where appropriate.
Schedule 11¾Goat fibre
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on leviable goat fibre for the purpose of funding the research scheme administered by the Rural Industries Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Goat Fibre Levy Act 1989, and will not impose any new or additional levy on goat fibre production. The Goat Fibre Levy Act 1989 will be repealed on the same day as the Act commences.
The levy applies to leviable goat fibre produced in Australia and is payable by the producer.
The operative levy rate is set at 1.5% of the sale value of goat fibre.
The Schedule allows for the operative levy 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 made by a growers’ organisation before the Governor-General can make regulations for the purposes of changing the rate of levy and concerning certain definition.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum levy rate of 5% of the sale value of goat fibre. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines leviable fibre and sale value for the purpose of this Schedule. These, when combined with the levy rate will determine the actual levy payable by a fibre producer.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy on goat fibre produced in Australia after the commencement of this Schedule and identifies circumstances in which levy is not payable.
The clause also provides for exemptions from levy imposed by this Schedule. No levy is imposed on goat fibre used by a grower for handicraft or processed commercially for the grower's subsequent use, unless in a levy year the leviable amount is reached, ie a grower would not pay any levy unless the quantity of fibre processed is sufficient to attract a levy of at least the leviable amount in a year. Very small users of fibre are exempted as no levy is imposed unless the total fibre delivered by all growers in a year reaches the leviable amount.
Clause 3: Rate of levy
This clause sets the operative and maximum levy rates imposed on leviable goat fibre. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
This clause sets an operative levy rate of 1.5% of the sale value of the leviable goat fibre. The maximum rate that can be prescribed for levy is 5% of the sale value of the leviable goat fibre.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the fibre is liable to pay the levy.
Clause 5: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by a growers’ organisation before the Governor-General makes regulations concerning the definition of leviable fibre under clause 5(a) of this Schedule, the definition of sale value under clause 5(b) of this Schedule or the rate of levy under clause 5(c) of this Schedule.
Clause 6: Transitional¾regulations
This clause provides that regulations made under the Goat Fibre Levy Act 1989 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 Goat Fibre Levy Act 1989 where appropriate.
Clause 7: Transitional¾determinations
This clause provides that determinations made under the Goat Fibre Levy Act 1989 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 were 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 Goat Fibre Levy Act 1989 where appropriate.
Schedule 12¾Grain legumes
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on leviable coarse grains for the purpose of funding research administered through the Grains Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Grain Legumes Levy Act 1985, and will not impose any new or additional levy on grain legume production. The Grain Legumes Levy Act 1985 will be repealed on the same day as the Act commences.
The levy applies to leviable grain legumes produced in Australia, on delivery or processing, and is payable by the producer. Grain legumes which are processed for on-farm domestic use will be exempt from the levy. Levy will not be payable where the amount of levy, which would otherwise be payable in a levy year, is less than $50.00.
The operative levy rate is set at 1% of the net farm gate value.
The Schedule allows for the operative levy rate to be increased or decreased by regulation. Before the Governor-General makes regulations for the pruposes of clauses 1 and/or 6, the Minister must consider any relevant recommendations made by the Grains Council of Australia.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum levy rate of 3% of the value of the leviable grain legumes. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines growers’ organisation, leviable amount, leviable grain legumes, peanuts and value for the purpose of this Schedule.
Clause 2: Delivery
This clause defines delivery of leviable grain legumes for the purposes of this Schedule. The intention of the clause is to ensure the payment of the levy by making it clear that once possession or control of leviable grain legumes passes from the producer to another party delivery is considered to have taken place.
Delivery shall be deemed to have taken place where the leviable grain legumes are delivered to another person or where they are allowed to be removed from possession or control of the grower; and where the grain legumes are taken out of the possession or control of the grower under a State or Territory marketing law.
The clause provides that, except where leviable grain legumes are delivered for further transport elsewhere or to another party, the delivery is taken to have been received by the party to which they were delivered, defined as the receiver. The receiver is liable to pay the Commonwealth the amount of any levy due for payment that remains unpaid by the producer. Where a receiver deducts such amounts, the producer is discharged from liability to pay the levy to the extent of the amount deducted and paid to the Commonwealth.
Clause 3: Producer
This clause identifies the producer in circumstances where ownership of leviable grain legumes changes without the grain being delivered. It provides that where the ownership of leviable grain legumes passes from the producer to another person but this change does not involve delivery, the new owner of the leviable grain legumes is considered the producer for the purposes of this Schedule.
Clause 4: Application of regulations
This clause provides that if regulations are made during a levy year to impose levy on grain legumes which were not leviable grain legumes at the commencement of the levy year, grain legumes of that kind which were delivered or processed before the commencement of the regulation are exempt from levy imposed by the Schedule.
Clause 5: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on leviable grain legumes produced in Australia (before or after the commencement of this Schedule) if the producer, on or after the relevant date, delivers the grain legumes to another person (other than for storage on behalf of the producer) or processes the grain legumes. The relevant date for the purposes of sub clause 5(1) is either the date of commencement of clause 5 or the date of commencement of regulations (excluding regulations covered by clause 9) adding new leviable grain legumes to the scheme (see clause 1).
The clause also provides for exemptions from levy imposed by this Schedule where the amount of levy payable on leviable grain legumes delivered to a particular person, would be less than the leviable amount. The clause further provides for exemptions from the levy for leviable grain legumes, which are processed by the producer for commercial use, where the amount of levy payable would be less than the leviable amount. The leviable amount is set at $50.00 unless another amount is prescribed.
The clause also provides that leviable grain legumes are exempt from levy imposed by this Schedule if processed by or for the producer and the resulting products are used by the producer for domestic purposes only.
Clause 6: Rate of levy
This clause sets the operative and maximum levy rates imposed on leviable grain legumes. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The operative levy rate is set at 1 % of the value of the leviable grain legumes. The maximum rate that can be prescribed for levy is 3% of the value of the leviable grain legumes.
Clause 7: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the grain legumes is liable to pay the levy.
Clause 8: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by the growers' organisation before the Governor-General makes regulations concerning definitions of leviable amount and leviable grain legumes under clause 1 of this Schedule or the rate of levy under clause 6 of this Schedule.
Clause 9: Transitional¾regulations
This clause provides that regulations made under the Grain Legumes Levy Act 1985 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 regulations in force relate to the inclusion of leguminous seeds as leviable grain legumes and other matters related to the imposition and collection of grain legume levy.
The intention of this clause is to ensure the continued application of existing regulations made under the Grain Legumes Levy Act 1985 where appropriate.
Schedule 13¾Grapes
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on prescribed goods (fresh and dried grapes and grape juice produced in Australia) for the purpose of financing the operations of the Australian Wine and Brandy Corporation and funding a research scheme administered by the Grape and Wine Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Grape Research Levy Act 1986, and will not impose any new or additional levy on grape production. The Grape Research Levy Act 1986 will be repealed on the same day as the Act commences.
The levy applies to prescribed goods which are delivered to a processing establishment and is payable by the grower.
The Schedule allows for the operative levy rate to be increased or decreased by regulation. The Minister must consider any relevant recommendations made by a representative organisation which are currently the Winegrape Growers Council of Australia Incorporated and the Winemakers Federation of Australia, before the Governor-General makes regulations for the purposes of clause 5 (rates of levy).
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum leviable rate of $2.00 per tonne (fresh grape equivalent). The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines dried grapes, fresh grapes, prescribed goods and representative organisation for the purpose of this Schedule.
Clause 2: Quantity of fresh grapes equivalent to a quantity of other prescribed goods
This clause sets out the formulae used to calculate the quantity of fresh grapes which are equivalent to dried grapes, single strength grape juice and concentrated grape juice.
Clause 3: Processing establishments
This clause defines processing establishments for the purposes of this Schedule as premises used in the processing of prescribed goods which processed not less than 5 tonnes of prescribed goods in a year or in either of the two preceding years.
Clause 4: Imposition of levy
This clause provides for the imposition of a levy on prescribed goods (fresh and dried grapes and grape juice) delivered to a processing establishment in Australia after the commencement of this Schedule and identifies circumstances in which levy is not payable.
The clause also provides for exemptions from levy imposed by this Schedule of prescribed goods which have been delivered to a processing establishment which has been exempted for that year, dried grapes if levy is payable under Schedule 9 of this Act or the repealed Dried Fruits Levy Act 1971, or grape juice which was extracted or concentrated at other processing establishments or premises principally used for the processing of prescribed goods.
The clause further provides for exemptions from levy of prescribed goods delivered to a processing establishment which uses less than 20 tonnes in the Year in question. This reduces levy collection to those points that are cost-effective. It does not necessarily exempt a grower of less than 20 tonnes of grapes from liability to pay levy.
The clause also provides for further exemptions of other prescribed goods to be specified by regulation.
Clause 5: Rate of levy
This clause sets maximum levy rates imposed on the prescribed goods. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The maximum rate that can be prescribed for levy is $2.00 per tonne (fresh grape equivalent).
Clause 6: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the prescribed goods (as defined in clause 1) is liable to pay the levy.
Clause 7: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by a representative organisation before the Governor-General makes regulations concerning the rate of levy under clause 5(1) of this Schedule and the definition of standard amount under clause 5(2) of this Schedule.
Clause 8: Transitional¾regulations
This clause provides that regulations made under the Grape Research Levy Act 1986 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 Grape Research Levy Act 1986 where appropriate.
Schedule 14¾Honey
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on the sale of honey and on honey used in the production of other goods for the purpose of funding a research scheme administered by the Rural Industries Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Honey Levy Act (No. 1) 1962 and the Honey Levy Act (No. 2) 1962, and will not impose any new or additional levy on honey production. The Honey Levy Act (No. 1) 1962 and the Honey Levy Act (No. 2) 1962 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 recommendation made by the producers’ organisation Federal Council of Australian Apiarists’ Associations (FCAAA), the Rural Industries Research and Development Corporation or other relevant industry organisations before the Governor-General makes regulations.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum leviable rate of 5 cents per kilogram for marketing and 0.75 cents per kilogram for research and development. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines Corporations, producers’ organisation, R&D authority, R&D Corporation, R&D Council and R&D Fund for the purpose of this Schedule.
Clause 2: Imposition of levy¾sale of honey
This clause provides for the imposition of a levy on honey produced in Australia (before or after the commencement of Schedule) which is sold after the commencement of this Schedule and identifies circumstances in which levy is not payable.
The clause provides for the exemption from levy imposed by this Schedule of honey which has already been subject to honey because of a previous sale, is to be delivered outside Australia or exported from Australia, the total weight of honey sold by a person, and any other honey used by them in the production of other goods, is less than 50 kilograms a month or the total weight of honey sold by a producer, and any other honey used by them in the production of other goods, is less than 600 kilograms a year. This reduces levy collection to those points that are cost-effective.
The clause further provides for exemptions from levy to be made by regulation for a specified class of persons.
Clause 3: Imposition of levy¾use of honey in the production of other goods
This clause provides for the imposition of a levy on honey produced in Australia (before or after the commencement of this Schedule) that is used in the production of other goods after the commencement of this Schedule and identifies circumstances in which levy is not payable.
The clause provides for the exemption from levy imposed by this Schedule of honey which has already been subject to honey levy because of a previous sale, the total weight of honey sold by a person, and any other honey used by them in the production of other goods, is less than 50 kilograms a month or the total weight of honey sold by a producer, and any other honey used by them in the production of other goods, is less than 600 kilograms a year. This reduces levy collection to those points that are cost-effective.
The clause further provides that certain prescribed classes of persons may be exempted from paying levy.
Clause 4: Rate of levy
This clause sets the operative and maximum levy rates imposed on the sale of honey and on honey used in the production of other goods. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
In the case of both the sale of honey and honey used in the production of other goods regulation has set the operative levy rate at zero cents per kilogram for marketing and at 0.75 cents per kilogram (from 1 January 1999) for research and development.
The clause sets the maximum levy rate for both the sale of honey and honey used in the production of other goods at 5 cents per kilogram for marketing and 0.75 cents per kilogram for research and development.
The reason the operative rate is set at zero cents per kilogram for marketing but at a maximum rate of 5 cents per kilogram is because the honey industry has decided not to collect levy for marketing and promotion at this time, but wishes to retain the option to do so in the future.
Clause 5: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the honey is liable to pay the levy on sale of honey as detailed in clause 2. It further provides that the person who uses honey in the production of other goods is liable to pay the levy where honey is used in the production of other goods as detailed in clause 3.
Clause 6: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by the producers' organisation before the Governor-General makes regulations prescribing a class of persons under clauses 2(5) or 3(5) of this Schedule or concerning the rate of levy under clauses 4(1)(a) or 4(2)(a) of this Schedule.
The clause also requires the producers’ organisation to consult with the Corporation in relation to any recommendation under sub clauses 6(1) and (2) before it makes this recommendation to the Minister.
This clause further requires the Minister to take into consideration any relevant recommendation made by the R&D authority or the producers' organisation before the Governor-General makes regulations concerning the rate of levy under clauses 4(1)(b) or 4(2)(b) of this Schedule.
Clause 7: Transitional¾regulations (sale)
This clause provides that regulations made under the Honey Levy Act (No. 1) 1962 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 Levy Act (No. 1) 1962 where appropriate.
Clause 8: Transitional¾regulations (use)
This clause provides that regulations made under the Honey Levy Act (No. 2) 1962 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 Levy Act (No. 2) 1962 where appropriate.
Schedule 15¾Horticultural products
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on prescribed horticultural products produced in Australia for the purpose of financing the operations of the Australian Horticultural Corporation (or its Product Boards) and funding a research scheme administered by the Horticultural Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Horticultural Levy Act 1987, and will not impose any new or additional levy on horticultural production. The Horticultural Levy Act 1987 will be repealed on the same day as the Act commences.
For administrative ease and better securing the payment of levy, the legislation also provides that first purchasers of horticultural products from producers and agents who sell horticultural products on behalf of producers will be liable to pay the levy to the Commonwealth on behalf of producers.
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 Australian Horticultural Corporation, the Horticultural Research and Development Corporation and relevant industry organisations for particular products.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum leviable rate. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines cut flowers and foliage, fruits, horticultural products, leviable horticultural products, nursery products, nuts, and vegetables for the purpose of this Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on prescribed horticultural products produced in Australia (before or after the commencement of this Schedule) that are sold in Australia by the grower or other producer or used by the grower or other producer in the production in Australia of other goods after the commencement of this Schedule.
The clause provides for the exemption from levy imposed by this Schedule of leviable horticultural products which are exported from Australia
The clause further provides for exemptions from levy imposed by this Schedule for products produced by specified classes of producers and specified classes of leviable horticultural products.
Clause 3: Rate of levy
This clause provides for the rate of levy to be the sum of the amounts fixed by regulations under subclauses 4(1), (2), (3) and (4) and also provides for maximum rates of levy.
The regulations may fix a rate of levy in relation to a class of leviable horticultural products ; examples of a class are (a) fruit, {b}) Oranges {which could include a number of varieties), (c) oranges for processing, (d) dried fruit and (e) processed nuts.
The clause sets the maximum levy rate at 5% of the average value of production as published by the Australian Statistician in three of the four financial years immediately preceding the current financial year.
Clause 4: Rate of levy destined for particular bodies etc.
Sub clause (1) provides for a rate of levy destined for the Australian Horticultural Corporation to be fixed by regulations in relation to a class of leviable horticultural products.
Sub clause (2) provides for a rate of levy destined for a Product Board established under the Australian Horticultural Corporations Act 1987 to be fixed by regulations in relation to a class of leviable horticultural products.
Sub clause (3) provides for a rate of levy destined for the Horticultural Research and Development Corporation to be fixed by regulations regulations in relation to a class of leviable horticultural products.
Sub clause (4) provides for a rate of levy destined for other purposes to be fixed by regulations in relation to a class of leviable horticultural products.
Sub clause (5) provides for flexibility in rates of levy in that different rates may be prescribed, for the purposes of subclauses (1), (2), (3) and (4) for different classes of products or for a particular class of product; and that it is not necessary for rates to be struck for all three clauses for any one product.
Clause 5: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the leviable horticultural products is liable to pay the levy.
Clause 6: 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 7: Transitional¾regulations
This clause provides that regulations made under the Horticultural Levy Act 1987 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 Levy Act 1987 where appropriate.
Schedule 16¾Laying chickens
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on laying chickens for the purpose of funding a research scheme administered by the Rural Industries Research and Development Corporation and for exotic disease purposes administered by the Australian Animal Health Council. The Schedule will replace provisions for the imposition of the levy contained in the Laying Chicken Levy Act 1988, and will not impose any new or additional levy on laying chickens. The Laying Chicken Levy Act 1988 will be repealed on the same day as the Act commences.
The levy applies to chickens hatched and is payable by the producer.
The Schedule allows for the operative levy rate to be increased or decreased by regulation. The Minister must consider any relevant recommendations on rates of levy made by the Australian Egg Industry Association Incorporated or other relevant body specified in a declaration in force under sub clause 6(3) before the Governor-General can make regulations.
While the operative levy rate can be varied by regulation , it cannot be increased beyond the maximum leviable rate of 10 cents per head for research and development and 0.33 cents per head for exotic disease purposes. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1988.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines chicken, hatchery and laying chicken for the purpose of this Schedule.
Clause 2: Number of chickens not exceeding 106 may be taken to be 100 chickens
This clause provides that a number of chickens not exceeding 106 which are treated as 100 by the proprietor of a hatchery may be taken as being 100.
Clause 3: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on laying chickens hatched after the commencement of this Schedule.
The clause provides for the exemption from levy imposed by this Schedule for laying chickens from a hatchery producing less than 1000 laying chickens in a financial year and for laying chickens which die or are destroyed at the hatchery at which they where hatched within 48 hours after being hatched.
Clause 4: Rate of levy
This clause sets the operative and maximum levy rates imposed on laying chickens. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The clause sets the operative levy rate at 0.21 cents per head for exotic disease eradication purposes administered by the Australian Animal Health Council. The clause sets the maximum levy rate at 10 cents per head for research and development and 0.33 cents per head for exotic disease purposes.
Clause 5: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the chickens is liable to pay the levy.
Clause 6: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by the Australian Egg Industry Association Incorporated, or another body specified to represent the Australian egg industry if a declaration under clause 6(3) is in force, before the Governor-General makes regulations concerning the rate of levy under clause 4 of this Schedule.
The clause empowers the Minister to declare a body, under a written notice published in the Gazette, as the representative body for the Australian egg industry for the purpose of making recommendations to the Minister on the rate of levy to be prescribed by the regulations.
The clause specifically precludes the making of regulations which set the rate of levy in clause 4 at an amount greater than the amount recommended.
Clause 7: Transitional¾regulations
This clause provides that regulations made under the Laying Chicken Levy Act 1988 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 Laying Chicken Levy Act 1988 where appropriate.
Clause 8: Transitional¾declarations
This clause provides that declarations made under the Laying Chicken Levy Act 1988 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 were 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 Laying Chicken Levy Act 1988 where appropriate.
Schedule 17¾Live-stock slaughter
OUTLINE
The purpose of this Schedule is to impose a levy payable by processors on the slaughter of sheep, lambs and goats. It is designed to recognise the non-statutory nature of funding by processors by providing for levies to be set at zero in regulations. The processing sector has agreed that the levy can be reinstated in the event of a clear failure of co-operative arrangements.
NOTES ON CLAUSES
Clause 1: Definitions
This clause provides definitions for lamb, live-stock, marketing body, processor, research body and sheep that will assist in the interpretation of the Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy imposed by this Schedule is not payable.
The clause provides for the imposition of a levy on the slaughter at an abattoir of live-stock which are to be used for human consumption after the commencement of this Schedule.
The clause also provides for the exemption from levy imposed by this Schedule for live-stock whose carcases are condemned or rejected as being unfit for human consumption.
The clause also provides for processors of live-stock to be exempt from payment of levy imposed by this Schedule, and further provides that if such a regulation is made, it will override any other relevant provisions of the Act in respect of payment of a levy during the period the regulation is in force.
Clause 3: Rate of levy
This clause sets the maximum levy rates on each head of sheep, lambs and goats. The operative rate is set by regulation, although the amount of levy prescribed cannot exceed the maximum rate.
In the case of sheep the clause sets the maximum levy rate destined for the marketing body at 70 cents per head and for the research body at 25 cents per head.
In the case of lambs the clause sets the maximum levy rate destined for the marketing body at 50 cents per head and for the research body at 25 cents per head.
In the case of goats the clause sets the maximum levy rate destined for the marketing body at 55 cents per head and for the research body at 25 cents per head.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the processor of the live-stock is liable to pay the levy.
Clause 5: Regulations
This clause provides for the making of regulations about the rate of levy that are authorised by paragraphs 3(1)(a), 3(1)(b), 3(2)(a), 3(2)(b), 3(3)(a) or 6(3)(b) of the Schedule or needed to allow the Schedule to operate. It also 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 levy rates to be prescribed.
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 operative levy rate payable. If a declaration is in place, the Governor-General may only exercise this power, following consideration by the Minister of recommendations made to the Minister by the body specified in the declaration.
Clause 6: Transitional¾regulations
This clause provides that regulations made under the Livestock Slaughter (Processors) Levy 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 Livestock Slaughter (Processors) Levy Act 1997 where appropriate.
Clause 7: Transitional¾declarations
This clause provides that declarations made under the Livestock Slaughter (Processors) Levy 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 were 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 Livestock Slaughter (Processors) Levy Act 1997 where appropriate.
Schedule 18¾Live-stock transactions
OUTLINE
This Schedule will replace provisions for the imposition of the levy contained in the Livestock Transactions Levy Act 1997, and will not impose any new or additional levy on livestock transactions. The Livestock Transactions Levy Act 1997 will be repealed on the same day as the Act commences.
One component of the transaction levy will be payable to the prescribed research and development body and will be used to fund research and development. Another component will be paid to the prescribed marketing body for marketing purposes. A third component will fund the wool and sheepmeat industries’ membership of the Australian Animal Health Council, and their industries’ contributions to animal health programs.
The Schedule allows for the operative levy rates to be set by regulation, but cannot exceed the maximum rates listed in this Schedule.
NOTES ON CLAUSES
Clause 1: Definitions
This clause provides definitions for lamb, live-stock, marketing body, research body sheep and slaughter to assist in interpretation of the Schedule.
Clause 2: Related Companies
This clause provides that the question of whether companies are or are not related will be determined in the same way that this would be determined as under Corporations Law.
Clause 3: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy imposed by this Schedule is not payable.
The clause provides for the imposition of a levy on the transfer of ownership of live-stock; on their delivery to a processor (other than for sale to the processor); or on slaughter of the live-stock by a processor (provided the live-stock have been held for more than thirty days from the date of purchase); or on their slaughter by a processor where a levy has not otherwise been payable.
The clause specifies that levy is not imposed on the sale at auction to the vendor; sale or delivery between related companies; certain cases of delivery of live-stock to a processor for slaughter; sale or delivery if the live-stock involved are not fit for human consumption; sale or transfer by a court order under the Family Law Act 1975; by devolution on the death of the owner; or on the happening of events prescribed in subsection 70-100(1) of the Income Tax Assessment Act 1997. The clause also allows for exemptions including concessional rates of levy to apply in such other circumstances as are prescribed.
Clause 4: Rate of levy
This clause sets the maximum levy rates imposed on each head of sheep, lambs and goats. The operative levy rate is set by regulation, although the amount of levy prescribed cannot exceed the maximum rate.
In the case of sheep the clause sets the maximum levy rate destined for the marketing body at 40 cents per head, for the research body at 12 cents per head and for exotic disease purposes administered by the Australian Animal Health Council at 15 cents per head.
In the case of lambs the clause sets the maximum levy rate destined for the marketing body at 90 cents per head, for the research body at 37 cents per head and for exotic disease purposes administered by the Australian Animal Health Council at 15 cents per head.
In the case of goats the clause sets the maximum levy rate destined for the marketing body at $1.02 per head, for the research body at 25 cents per head and for exotic disease purposes administered by the Australian Animal Health Council at 15 cents per head.
Clause 5: Who pays the levy
This clause defines who is liable to pay the levy. It provides that, where the levy is imposed on transactions involving a change of ownership, or on delivery (not sale) of live-stock to a processor, the owner of the cattle immediately prior to the transaction or delivery respectively is liable to pay the levy. It further provides that, where the levy is imposed on the slaughter of live-stock by a processor, the owner of the live-stock at the time of slaughter is liable to pay the levy.
Clause 6: Regulations
This clause provides for the making of regulations about the rate of levy that are authorised by paragraphs 4(1)(a), 4(1)(b), 4(1)(c), 4(3)(a), 4(3)(b), 4(3)(c), 4(4)(a), 4(4)(b) or 4(4)(c) of the Schedule. It also 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 operative levy rates to be prescribed.
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 operative levy rate payable. If a declaration is in place, the Governor-General may only exercise this power, following consideration by the Minister of recommendations made to the Minister by the body specified in the declaration.
Clause 7: Cessation of operation of Schedule
This clause provides for the cessation of operation of this Schedule on 30 June 2000.
Clause 8: Transitional¾regulations
This clause provides that regulations made under the Livestock Transactions Levy 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 Livestock Transactions Levy Act 1997 where appropriate.
Clause 9: Transitional¾declarations
This clause provides that declarations made under the Livestock Transactions Levy 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 were 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 Livestock Transactions Levy Act 1997 where appropriate.
Schedule 19¾Meat chickens
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on chickens produced for meat for the purpose of funding a research scheme administered by the Rural Industries Research and Development Corporation and for exotic disease eradication purposes administered by the Australian Animal Health Council. The Schedule will replace provisions for the imposition of the levy contained in the Meat Chicken Levy Act 1969, and will not impose any new or additional levy on meat chickens. The Meat Chicken Levy Act 1969 will be repealed on the same day as the Act commences.
The levy applies to chickens hatched and is payable by the proprietor of the hatchery.
The Schedule allows for the operative levy rate to be increased or decreased by regulation. The Minister must consider any relevant recommendations on rates of levy made by Australian Chicken Meat Federation or other relevant organisations or the R&D Authority, in this case the Rural Industries Research and Development Corporation, before the Governor-General makes regulations.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum leviable rate of 1 cent per head for research and 0.5 cents per head for exotic disease eradication purposes. The maximum rate can only be changed through primary legislation.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines chicken, hatchery, meat chicken, R&D authority, R&D Corporation, R&D Council and R&D Fund for the purpose of this Schedule.
Clause 2: Certain chickens taken to be meat chickens
This clause defines certain chickens as being meat chickens for the purposes of this Schedule.
Clause 3: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on meat chickens hatched after the commencement of this Schedule.
The clause provides for the exemption from levy imposed by this Schedule for meat chickens from a hatchery producing less than 20,000 meat chickens in a financial year and for meat chickens which die or are destroyed at the hatchery at which they where hatched within 48 hours after being hatched.
Clause 4: Rate of levy
This clause provides that the levy rate is an amount equal to the sum of those amounts at sub clauses 4(a) and (b) prescribed by te regulations and sets the maximum levy rates imposed on meat chickens. The prescribed levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The clause sets the maximum levy rate at 1 cent per head for research and development and 0.5 cents per head for exotic disease eradication purposes administered by the Australian Animal Health Council.
Clause 5: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the proprietor of the hatchery in which the chickens were hatched is liable to pay the levy in respect of meat chickens.
Clause 6: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by the R&D Authority before the Governor-General makes regulations concerning the rate of levy under clause 4(a) of this Schedule.
The clause specifically precludes the making of regulations which set the rate of levy under clause 4(a) at an amount greater than the amount last recommended by the R&D Authority.
The clause requires the Minister to take into consideration any relevant recommendation made by the Australian Chicken Meat Federation or another body specified to represent the Australian egg industry, if a declaration under clause 6(3) is in force, before the Governor-General makes regulations concerning the rate of levy under clause 4(b) of this Schedule.
The clause empowers the Minister to declare a body, under a written notice published in the Gazette, as the representative body for the Australian chicken meat industry for the purpose of making recommendations to the Minister on the operative levy rates to be prescribed by the regulations.
Clause 7: Transitional¾regulations
This clause provides that regulations made under the Meat Chicken Levy Act 1969 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 Meat Chicken Levy Act 1969 where appropriate.
Clause 8: Transitional¾declarations
This clause provides that declarations made under the Meat Chicken Levy Act 1969 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 were 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 Meat Chicken Levy Act 1969 where appropriate.
Schedule 20¾Oilseeds
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on specified oilseeds for the purpose of funding research administered by the Grains Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Oilseeds Levy Act 1977, and will not impose any new or additional levy on oilseed production. The Oilseeds Levy Act 1977 will be repealed on the same day as the Act commences.
The levy applies to leviable oilseeds produced in Australia, on delivery or processing. The levy is payable by the producer. Oilseeds which are processed for on-farm domestic use will be exempt from the levy. Levy will not be payable where the amount of levy, which would otherwise be payable in a levy year, is less than $50.00.
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 Grains Council of Australia before the Governor-General makes regulations concerning certain definitions on the rate of levy.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum leviable rate of 3% of the value of the leviable oilseed. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines growers’ organisation, leviable amount, leviable oilseeds and value for the purpose of this Schedule.
Clause 2: Levy year
This clause provides for the levy year to be a financial year.
Clause 3: Delivery
This clause defines delivery of leviable oilseeds for the purposes of this Schedule. The intention of the clause is to ensure the payment of the levy by making it clear that once possession or control of leviable oilseeds passes from the producer to another party delivery is considered to have taken place.
Delivery shall be deemed to have taken place where the leviable oilseeds are delivered to another person or where they are is allowed to be removed from possession or control of the grower; and where the oilseeds are taken out of the possession or control of the grower under a State or Territory marketing law.
The clause provides that, except where leviable oilseeds are delivered for further transport elsewhere or to another party, the delivery is taken to have been received by the party to which they were delivered, defined as the receiver. The receiver is liable to pay the Commonwealth the amount of any levy due for payment that remains unpaid by the producer. Where a receiver deducts such amounts, the producer is discharged from liability to pay the levy to the extent of the amount deducted and paid to the Commonwealth.
Clause 4: Producer
This clause identifies the producer in circumstances where ownership of leviable oilseeds changes without the oilseeds being delivered. It provides that where the ownership of leviable oilseeds passes from the producer to another person but this change does not involve delivery, the new owner of the leviable oilseeds is considered the producer for the purposes of this Schedule.
Clause 5: Application of regulations
This clause provides that if regulations are made during a levy year to impose levy on oilseeds which were not leviable oilseeds at the commencement of the levy year, oilseeds of that kind which were delivered or processed before the commencement of the regulation are exempt from levy imposed by the Schedule.
Clause 6: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstances in which levy is not payable.
The clause provides for the imposition of a levy on leviable oilseeds produced in Australia (before or after the commencement of this Schedule) if the producer, on or after the relevant date, delivers the oilseeds to another person (other than for storage on behalf of the producer) or processes the oilseeds. The relevant date is either the commencement of this Schedule or the date of commencement of regulations adding new leviable oilseeds to the Scheme.
The clause also provides that leviable oilseeds are exempt from levy imposed by this Schedule on oilseeds delivered to another person, where the amount of levy payable would be less than the leviable amount. The clause further provides for exemptions from levy for leviable oilseeds which are processed by the producer for commercial use, where the amount of levy payable would be less than the leviable amount. The leviable amount is set at $50.00 unless another amount is prescribed.
The clause further provides that leviable oilseeds are exempt from levy imposed by this Schedule if they are processed by or for the producer and the resulting products are used by the producer for domestic purposes only.
Clause 7: Rate of levy
This clause sets the operative and maximum levy rates imposed on leviable oilseeds. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The clause sets the operative levy rate at 1% of the value of leviable oilseeds. The maximum rate that can be prescribed for levy is 3% of the value of the leviable oilseeds.
Clause 8: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the oilseeds is liable to pay the levy.
Clause 9: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by the growers' organisation before the Governor-General makes regulations concerning definitions of leviable amount and leviable oilseeds under clause 1 of this Schedule or the rate of levy under clause 7 of this Schedule.
Clause 10: Transitional¾regulations
This clause provides that regulations made under the Oilseeds Levy Act 1977 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 regulations in force relate to the imposition and collection of oilseed levy.
The intention of this clause is to ensure the continued application of existing regulations made under the Oilseeds Levy Act 1977 where appropriate. However Regulation 4 has been repealed as it is no longer relevant to an ad valorem levy.
Schedule 21¾Pasture seeds
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on the seed of certain pasture seed cultivars for the purpose of funding a pasture seed research scheme administered by the Rural Industries Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Pasture Seed Levy Act 1989, and will not impose any new or additional levy on pasture seed production. The Pasture Seed Levy Act 1989 will be repealed on the same day as the Act commences.
The levy applies to certified seed harvested in Australia and is payable by the producer.
The Schedule allows for the operative levy rate to be increased or decreased by the Minister by instrument published in the Gazette. The Minister must consider any relevant recommendations on rates of levy made by the Grains Council of Australia as the growers’ organisation.
While the operative levy rate can be varied by instrument, it cannot be increased beyond the maximum leviable rate of 3% of the value of leviable pasture seeds. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines leviable seeds and specified cultivar for the purpose of this Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy on leviable seeds harvested in Australia (before or after the commencement of this Schedule) and certified under a certification scheme after the commencement of this Schedule. The clause does not identify any circumstance in which levy is not payable.
Clause 3: Rate of levy
This clause sets the operative levy rate as the amount per tonne specified under clause 5(1) of this Schedule.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the seed is liable to pay the levy.
Clause 5: Pasture seed cultivars
This clause sets out leviable pasture seed cultivars to which the Schedule applies and the rate of levy applicable to each cultivar.
The clause also sets the operative and maximum levy rates imposed on pasture seed cultivars by this Schedule. The operative levy rate may be increased or decreased by instrument published in the Gazette, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The clause requires the Minister to take into consideration any relevant recommendation made by the Grains Council of Australia as the growers’ organisation before making an instrument concerning the rate of levy under clause 5(1) of this Schedule.
The maximum rate that can be prescribed for levy is $50.00 per tonne.
Clause 6: Transitional¾instruments
This clause provides that instruments (other than the Pasture Seed Levy Declaration No. 1 of 1998) made under the Pasture Seed Levy Act 1989 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 instruments made under the Pasture Seed Levy Act 1989 where appropriate.
Schedule 22¾Pig slaughter
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on the slaughter at an abattoir of pigs for human consumption for the purposes of financing the operations of the Australian Pork Corporation and for funding pig research and development and the coordination of animal health services for the industry. The Schedule will replace provisions for the imposition of the levy contained in the Pig Levy Act 1971, and will not impose any new or additional levy on pig slaughter. The Pig Levy Act 1971 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 the Governor-General by regulation on the advice of the Minister. The Minister must consider any relevant recommendations on rates of levy made by the Australian Pork Corporation, the Pig Research and Development Corporation and the Australian Pork Council before the Governor-General makes reulations.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum leviable rate of $1.00 per head for the purposes of financing the operations of the Australian Pork Corporation, $2.50 per head for the Pig Research and Development Corporation and 50 cents per head for the Australian Animal Health Council. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines Corporation, levy, R&D authority, R&D Corporation, R&D Council and R&D Fund for the purpose of this Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy on pigs slaughtered at an abattoir for human consumption (whether or not the carcases are subsequently used for human consumption) on or after the commencement of this Schedule. The clause does not identify any circumstance in which levy is not payable.
Clause 3: Rate of levy
This clause provides that the levy rate be prescribed by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The maximum rate that can be prescribed for levy destined for the Australian Pork Corporation for marketing is $1.00 per head, for the Pig Research and Development Corporation for research is $2.50 per head and for the Australian Animal Health Council is 50 cents per head.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy on the slaughter of a pig. It provides that the producer of the pig is liable to pay the levy.
Clause 5: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by the R&D Authority before the Governor-General makes regulations concerning the rate of levy under clause 3(a) of this Schedule. The clause specifically precludes the making of regulations which set the rate of levy under clause 3(a) at an amount greater than the amount last recommended by the R&D Authority.
The clause requires the Minister to take into consideration any relevant recommendation made by the Australian Pork Corporation or another body specified to represent the Australian pig meat industry, if a declaration under clause 5(4) is in force, before the Governor-General makes regulations concerning the rate of levy under clause 3(b) of this Schedule. The clause specifically precludes the making of regulations which set the rate of levy under clause 3(b) at an amount greater than the amount last recommended by the Australian Pork Corporation.
The clause empowers the Minister to declare a body, under a written notice published in the Gazette, as the representative body for the Australian pig meat industry for the purpose of making recommendations to the Minister on the operative levy rates to be prescribed by the regulations under clause 3(c).
If a declaration is in force, the clause requires the Minister to take into consideration any relevant recommendation made by the specified body, before the Governor-General makes regulations concerning the rate of levy under clause 3(c) of this Schedule. The clause specifically precludes the making of regulations which set the rate of levy under clause 3(c) at an amount greater than the amount last recommended by the specified body.
Clause 6: Transitional¾regulations
This clause provides that regulations made under the Pig Slaughter Levy Act 1971 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 Pig Slaughter Levy Act 1971 where appropriate.
Clause 7: Transitional¾declarations
This clause provides that declarations made under the Pig Slaughter Levy Act 1971 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 were 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 Pig Slaughter Levy Act 1971 where appropriate.
Schedule 23¾Rice
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on rice for the purpose of funding a rice research scheme administered by the Rural Industries Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Rice Levy Act 1991, and will not impose any new or additional levy on rice production. The Rice Levy Act 1991 will be repealed on the same day as the Act commences.
The levy applies to rice produced in Australia and delivered to a processor of rice. The levy is payable by the producer.
The Schedule allows for the operative levy rate for each variety and the season to which the levy applies to be increased or decreased by the Minister by instrument published in the Gazette. The Minister must consider any relevant recommendations on rates of levy made by the State rice marketing boards.
The Rice Levy Act 1991 provided for consultation only with the New South Wales and Queensland Marketing Boards when setting levy rates. The Queensland Marketing Board has since been abolished. The new legislation provides for consultation with State Marketing Authorities where they exist in any State. Thus, when new marketing bodies are created, there will not be any need to amend the legislation.
While the operative levy rate can be varied by instrument, it cannot be increased beyond the maximum leviable rate of $2.00 per tonne. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines leviable rice, rice industry body, season and State marketing authority for the purpose of this Schedule.
Clause 2: Imposition of levy
This clause provides for the imposition of a levy on leviable rice produced in Australia (before or after the commencement of this Schedule) and delivered to a processor after the commencement of this Schedule. The clause does not identify any circumstance in which levy is not payable.
Clause 3: Rate of levy
This clause provides for the operative rate of levy to be specified by the Minister by instrument in the Gazette and sets maximum levy rates imposed on rice. The operative levy rate may be increased or decreased by instrument published in the Gazette, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The instrument may specify different rates of levy for different varieties of rice and for rice harvested in different seasons.
The maximum rate that can be prescribed for levy is $2.00 per tonne.
The clause requires the Minister not to specify a rate of levy in a State unless the rate is recommended by the relevant State marketing authority. Recommendations may be made by agents of a State marketing authority who are authorised to do so.
The clause provides for consultation with State marketing authorities where they exist in any State. If new marketing bodies are created, this clause will allow for them to be consulted in addition to the New South Wales Rice Marketing Board without need to amend this legislation.
A joint recommendation by relevant State marketing authorities for a single rate of levy is required for the rate to be set on a variety grown in more than one State, whether the variety is new to a State or all States.
The clause provides that once a levy rate has been set for a variety, the rate applies for subsequent seasons unless another rate has been specified by the Minister.
Clause 4: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the rice is liable to pay the levy.
Clause 5: Leviable rice varieties
This clause sets out rice varieties to which the Schedule applies.
Clause 6: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by a rice industry body before the Governor-General makes regulations in relation to certain definitions under clause 1 of this Schedule.
Clause 7: Transitional¾regulations
This clause provides that regulations made under the Rice Levy Act 1991 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 Rice Levy Act 1991 where appropriate.
Clause 8: Transitional¾instruments
This clause provides that instruments (other than regulations) made under the Rice Levy Act 1991 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 were made for the purposes of the corresponding provision in this Schedule.
The intention of this clause is to ensure the continued application of existing instruments (other than regulations) made under the Rice Levy Act 1991 where appropriate.
Clause 9: Transitional¾authorisations
This clause provides that authorisations made under the Rice Levy Act 1991 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 were 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 Rice Levy Act 1991 where appropriate.
Schedule 24¾Sugar cane
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on sugar cane for the purpose of funding a research scheme administered by the Sugar Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Sugar Cane Levy Act 1987, and will not impose any new or additional levy on sugar cane production. The Sugar Cane Levy Act 1987 will be repealed on the same day as the Act commences.
The levy applies to sugar cane produced in Australia when it is accepted for processing at a sugar mill. The levy is payable by both the grower and the miller in proportions set out in this Schedule.
The Schedule allows for the operative levy rate to be increased or decreased by regulation. The Minister must consider any relevant recommendations on rates of levy and who pays the levy made by the representative industry organisations arising out of consultations between the Minister and these organisations.
While the operative levy rate to be varied by regulation, it cannot be increased beyond the maximum leviable rate of 15 cents per tonne. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines accepted sugar cane, processing, sugar cane, sugar industry organisations and sugar mill for the purpose of this Schedule.
Clause 2: Grower
This clause identifies the grower in circumstances where ownership of the sugar cane changes without the sugar cane being delivered. It provides that where the ownership of sugar cane passes from the grower to another person but this change does not involve delivery, the new owner of the sugar cane is considered the grower for the purposes of this Schedule.
The intention of the clause is to ensure the payment of the levy. The clause provides that the purchaser is liable to pay the Commonwealth the amount of any levy due for payment that remains unpaid by the producer. Where a purchaser deducts such amounts, the producer is discharged from liability to pay the levy to the extent of the amount deducted and paid to the Commonwealth.
Clause 3: Imposition of levy
This clause provides for the imposition of a levy on sugar cane produced in Australia (before or after the commencement of this Schedule) and accepted after the commencement of this Schedule at a sugar mill for processing. The clause does not identify any circumstance in which levy is not payable.
Clause 4: Rate of levy
This clause sets the operative and maximum levy rates imposed on sugar cane. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The maximum rate that can be prescribed for levy is 15 cents per tonne.
Clause 5: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the sugar cane is liable to pay 50% of the levy, or whatever other percentage is prescribed, with the remainder to be paid by the processor (ie: miller).
Clause 6: Regulations
This clause requires the Minister to take into consideration any relevant recommendation arising out of consultations between the Minister and the sugar industry organisations before the Governor-General makes regulations concerning the rate of levy under clause 4 of this Schedule or the percentage of the levy to be paid by producers under clause 5(a)
Clause 7: Transitional¾regulations
This clause provides that regulations made under the Sugar Cane Levy Act 1987 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 Sugar Cane Levy Act 1987 where appropriate.
Schedule 25¾Wheat
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on wheat for the purpose of funding a research scheme administered by the Grains Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Wheat Levy Act 1989, and will not impose any new or additional levy on wheat production. The Wheat Levy Act 1989 will be repealed on the same day as the Act commences.
The levy applies to wheat produced in Australia when it is delivered or processed and is payable by the producer. Wheat which is processed for on-farm domestic use will be exempt from levy. Levy will not be payable where the amount of levy which would otherwise be payable in a levy year is less than a prescribed minimum amount, currently $50.00.
The Schedule allows for the operative levy rate to be increased or decreased by regulation. The Minister must consider any relevant recommendations on rates of levy and imposition of levy made by the Grains Council of Australia before the Governor-General makes regulations.
While the operative levy rate can be varied by regulation , it cannot be increased beyond the maximum leviable rate of 5% of the value of the wheat. The maximum rate can only be changed through primary legislation.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines value for the purpose of this Schedule.
Clause 2: Delivery
This clause defines delivery of wheat for the purposes of this Schedule. The intention of the clause is to ensure the payment of the levy by making it clear that once possession or control of wheat passes from the producer to another party delivery is considered to have taken place.
Delivery shall be deemed to have taken place where the wheat is delivered to another person or where it is allowed to be removed from possession or control of the grower.
The clause provides that, except where wheat is delivered for further transport elsewhere or to another party, the delivery is taken to have been received by the party to which the wheat was delivered, defined as the receiver. The receiver is liable to pay the Commonwealth the amount of any levy due for payment that remains unpaid by the producer. Where a receiver deducts such amounts, the producer is discharged from liability to pay the levy to the extent of the amount deducted and paid to the Commonwealth.
Clause 3: Producer
This clause identifies the producer in circumstances where ownership of the wheat changes without the wheat being delivered. It provides that where the ownership of the wheat passes from the producer to another person but this change does not involve delivery, the new owner of the wheat is considered the producer for the purposes of this Schedule.
The intention of the clause is to ensure the payment of the levy. The clause provides that the purchaser is liable to pay the Commonwealth the amount of any levy due for payment that remains unpaid by the producer. Where a purchaser deducts such amounts, the producer is discharged from liability to pay the levy to the extent of the amount deducted and paid to the Commonwealth.
Clause 4: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstance in which levy is not payable.
The clause provides for the imposition of a levy on wheat produced in Australia (before or after the commencement of this Schedule) if the producer, after the commencement of this Schedule, delivers the wheat to another person (other than for storage on behalf of the producer) or the wheat is processed by of for the producer.
The clause also provides that wheat is exempt from levy imposed by this Schedule if it is processed by or for the producer and the resulting products are used by the producer for domestic purposes only.
The clause further provides that wheat is exempt from levy imposed by this Schedule for amounts delivered by a producer or processed by or for a producer, where the total amount of levy payable would be less than the leviable amount. The leviable amount is currently set at $50.00 by regulation.
Clause 5: Rate of levy
This clause sets the maximum levy rate imposed on wheat and provides for a lower rate to be prescribed by regulation. The rate of levy prescribed in the regulation cannot exceed the maximum rate (5% of the value of the wheat) set by this clause.
Clause 6: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer of the wheat is liable to pay the levy.
Clause 7: Regulations
This clause requires the Minister to take into consideration any relevant recommendation made by the Grains Council of Australia before the Governor-General makes regulations concerning the minimum amount for the exemption of levy under clause 4 of this Schedule or the rate of levy under clause 5 of this Schedule.
Clause 8: Transitional¾regulations
This clause provides that regulations made under the Wheat Levy Act 1989 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 regulations in force relate to the imposition and collection of wheat levy.
The intention of this clause is to ensure the continued application of existing regulations made under the Wheat Levy Act 1989 where appropriate.
Schedule 26¾Wine grapes
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on prescribed goods for the purpose of financing the operations of the Australian Wine and Brandy Corporation and funding a research scheme administered by the Grape and Wine Research and Development Corporation. The Schedule will replace provisions for the imposition of the levy contained in the Wine Grapes Levy Act 1979, and will not impose any new or additional levy on wine grape production. The Wine Grapes Levy Act 1979 will be repealed on 1 January 2000 and this Schedule takes effect from that date.
The levy applies to prescribed goods used at a winery in Australia to manufacture wine and is payable by both the producer.
The Schedule allows for the operative levy rate to be increased or decreased by regulation. The Minister must consider any relevant recommendations on rates of levy made by wine industry organisations notified under Section 292A of the Australian Wine and Brandy Corporation Act 1980 before the Governor-General makes regulations concerning the rate of levy.
While the operative levy rate can be varied by regulation , it cannot be increased beyond the maximum leviable rate of 0.5% of the gross value of production. The maximum leviable rate for the research amount is $3.00 per tonne. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Clause 1: Definitions
This clause defines Corporation, declared winemakers’ organisation, dried grapes, fresh grape equivalent, fresh grapes, prescribed goods and winemaking process for the purpose of this Schedule.
Clause 2: Use of prescribed goods in manufacture of wine
This clause defines use of prescribed goods in manufacture of wine for the purposes of this Schedule as prescribed goods which have been subjected to any wine-making process, whether or not that process is completed.
Clause 3: Day on which prescribed goods used in manufacture of wine
This clause defines day on which prescribed goods used manufacture of wine for the purposes of this Schedule as the day on which those prescribed goods are first subjected to any wine-making process.
Clause 4: Quantity of fresh grapes equivalent to quantity of other prescribed goods
This clause sets out the formulae used to calculate the quantity of fresh grapes which are equivalent to dried grapes, grape juice, single strength grape juice and concentrated grape juice.
Clause 5: Wineries
This clause defines wineries for the purposes of this Schedule as premises used in the manufacture of wine which processed not less than 5 tonnes of prescribed goods in a year or in either of the two preceding years.
Clause 6: Imposition of levy
This clause provides for the imposition of a levy and identifies circumstance in which levy is not payable.
The clause provides for the imposition of a levy on prescribed goods used at a winery in Australia after the commencement of this Schedule in the manufacture of wine.
The clause also provides that regulations may exempt from levy imposed by this Schedule prescribed goods of a specified class.
Clause 7: Rate of levy
This clause sets maximum levy rates imposed on the prescribed goods used at a winery in a year. The operative levy rate may be increased or decreased by regulation, although the amount of levy prescribed in the regulation cannot exceed the maximum rate set by this clause.
The clause sets the operative rate for the research amount of the levy at $1.90 per tonne, which is not to exceed the maximum amount of $3.00.
The maximum rate that can be prescribed for levy destined for the marketing body must not exceed 0.5% of the gross value of production of prescribed goods for that year.
Clause 8: Who pays the levy
This clause defines who is liable to pay the levy. It provides that the producer is liable to pay the levy.
Clause 9: 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 levy 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.
The clause also requires the Minister to take into consideration any relevant recommendation made by a declared winemakers’ organisation before the Governor-General makes regulations concerning the definition of research amount under clause 7(2) of this Schedule.
Clause 10: Transitional¾regulations
This clause provides that regulations made under the Wine Grapes Levy Act 1979 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 Grapes Levy Act 1971 where appropriate.
Clause 11: Transitional¾determinations
This clause provides that determinations made under the Wine Grapes Levy Act 1971 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 were 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 Wine Grapes Levy Act 1971 where appropriate.
Schedule 27¾Regulations may impose primary industry levies
OUTLINE
The purpose of this Schedule is to provide for the imposition of a levy on primary products not presently subject to levy if such a levy 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 levy rate to be increased or decreased by regulation. The Minister must consider any relevant recommendations on rates of levy made by designated industry organisations before the Governor-General makes regulations in relation to particular products.
While the operative levy rate can be varied by regulation, it cannot be increased beyond the maximum leviable rate. The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
NOTES ON CLAUSES
Part 1¾Definitions
Clause 1: Definitions
This clause defines animal, animal product, designated body, forest operations, horticultural products, horticulture, levy, plant, plant product, produce of a primary industry and product for the purpose of this Schedule.
Part 2¾Regulations may impose levies on primary industry products
Clause 2: Imposition of levy
This clause provides for the imposition of a levy 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: This Part does not authorise imposition of National Residue Survey Levy
This clause provides that Part 2 of this Schedule does not authorise the imposition of a National Residue Survey levy.
Clause 5: Additional levies
This clause provides that Part 2 of this Schedule does not prevent the imposition of a levy on a particular product if another Schedule of this Act applies to this product.
Part 3¾Rate of levy
Clause 6: Rate of levy
This clause provides that the rate of levy is set out in the regulations.
Clause 7: Composite rate of levy
This clause provides for a levy to consist of several components and to be expressed as the sum of those components.
Clause 8: Flexibility in relation to rates of levy
This clause provides for different rates of the same levy to be prescribed for different kinds of products.
Clause 9: Maximum rate of levy for animal products
This clause sets the maximum levy 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 levy rate for animal products at $5.00 per unit, 35 cents per kilogram or 7% of value.
The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
Clause 10: Maximum rate of levy for plant products
This clause sets the maximum levy 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 levy rate for plant products at $5.00 per unit or 5% of value.
The maximum levy rate can only be changed by amending the Primary Industries (Excise) Levies Act 1998.
Part 4¾Miscellaneous
Clause 11: Person liable to pay levy
This clause defines who is liable to pay the levy. It provides that the person ascertained in accordance with the regulations is liable to pay the levy.
Clause 12: Exemptions from levy
This clause provides for exemptions from levy to be made by regulation.
Clause 13: 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 14: 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 levy) 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.