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NATIONAL RESIDUE SURVEY (CUSTOMS) LEVY ACT 1998 - SCHEDULE 5

Sheep, lambs and goats export

 

1   Definitions

                   In this Schedule:

"lamb and sheep" have the same respective meanings as in Schedule 12 to the Primary Industries (Customs) Charges Act 1999.

2   Imposition of levy

             (1)  National Residue Survey Levy is imposed on the export of sheep, lambs or goats from Australia after the commencement of this Schedule if levy under Schedule 15 to the National Residue Survey (Excise) Levy Act 1998 has not been paid, and is not payable, in respect of an act or transaction relating to the sheep, lambs or goats.

             (2)  National Residue Survey Levy is imposed on the export of sheep, lambs or goats from Australia after the commencement of this Schedule if:

                     (a)  the sheep, lambs or goats were purchased by the exporter, whether before or after the commencement of this Schedule; and

                     (b)  the period starting on the date of the purchase and ending on the date of the export is longer than the longest of the following periods:

                              (i)  30 days;

                             (ii)  the period for which the sheep, lambs or goats are required under the Quarantine Act 1908 to be held in quarantine before being exported;

                            (iii)  the period for which the sheep, lambs or goats are required under the law of the country to which they are being exported to be held in quarantine before being exported.

3   Rate of levy

             (1)  The rate of National Residue Survey Levy imposed by this Schedule on the export of each head of sheep or lambs is 2 cents or, if another rate (not exceeding 8 cents) is prescribed by the regulations, the other rate.

             (2)  The rate of National Residue Survey Levy imposed by this Schedule on the export of each head of goats is 3 cents or, if another rate (not exceeding 8 cents) is prescribed by the regulations, the other rate.

4   Who pays the levy

                   The National Residue Survey Levy imposed by this Schedule on the export of sheep, lambs or goats is payable by the producer of the sheep, lambs or goats.




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