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This is a Bill, not an Act. For current law, see the Acts databases.
1998
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Primary
Industries (Excise) Levies Bill 1998
No.
, 1998
(Agriculture, Fisheries and
Forestry)
A Bill for an Act relating to the
imposition of primary industries levies that are duties of
excise
ISBN: 0642 379130
Contents
A Bill for an Act relating to the imposition of primary
industries levies that are duties of excise
The Parliament of Australia enacts:
This Act may be cited as the Primary Industries (Excise) Levies Act
1998.
(1) Subject to subsection (2), this Act commences on 1 July
1999.
(2) Schedule 26 commences on 1 January 2000.
The following is a simplified outline of this Act:
• This Act authorises the imposition of primary
industries levies that are duties of excise.
• Each of Schedules 1 to 26 imposes a
particular levy and makes provision for:
(a) the operative rate of the levy; and
(b) the maximum rate of the levy; and
(c) the person who is liable to pay the levy; and
(d) any exemptions from the levy.
• Schedule 27 allows the regulations to impose
levies. In addition to imposing a particular levy, regulations under Schedule 27
are to set out:
(a) the operative rate of the levy; and
(b) the person who is liable to pay the levy; and
(c) any exemptions from the levy.
• Schedule 27 sets out the maximum rate of levy
that can be imposed by regulations under that Schedule.
Unless the contrary intention appears, a word or expression has the same
meaning in a Schedule to this Act as it has in the Primary Industries Levies
and Charges Collection Act 1991.
This Act binds the Crown in right of each of the States, of the
Australian Capital Territory, of the Northern Territory and of Norfolk
Island.
This Act authorises the imposition of a levy only so far as the levy is a
duty of excise within the meaning of section 55 of the Constitution.
The Schedules have effect.
The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.
In this Schedule:
cattle means bovine animals other than buffalo.
cold carcase weight means the weight of a carcase weighed 2
hours or more after slaughter.
hot carcase weight means the weight of a carcase weighed
within 2 hours after slaughtering.
marketing body has the same meaning as in Part 3 of the
Australian Meat and Live-stock Industry Act 1997.
research body has the same meaning as in Part 3 of the
Australian Meat and Live-stock Industry Act 1997.
weighing period, in relation to a carcase, means the period
of time between slaughter and the earlier of the following events:
(a) the lodging of the monthly return (as required by the Primary
Industries Levies and Charges Collection (Cattle and Live-stock) Regulations) in
which the hot carcase weight of the carcase should be included;
(b) levy on the carcase becomes due for payment (as provided in the
Primary Industries Levies and Charges Collection (Cattle and Live-stock)
Regulations).
(1) Levy is imposed on the slaughter at an abattoir of cattle for human
consumption, if the slaughter occurs after the commencement of this
Schedule.
(2) Levy is not imposed by this Schedule on the slaughter of cattle the
carcases of which are, under any applicable law of the Commonwealth or of a
State or Territory, condemned or rejected as being unfit for human
consumption.
(3) The regulations may provide that no amount of levy is payable by
owners of cattle under this Schedule.
(4) Despite anything else in this Schedule, if a regulation of the kind
referred to in subclause (3) is made, an amount of levy is not payable under
this Schedule on the slaughter of cattle in respect of any period while the
regulation is in force.
(1) The rate of levy imposed by this Schedule on the slaughter of cattle
consists of the sum of the amounts, per kilogram of the carcase of each head of
cattle slaughtered, that are referred to in the following paragraphs:
(a) the prescribed amount (not exceeding 6 cents);
(b) the prescribed amount (not exceeding 1 cent).
Note 1: Paragraph (a) identifies amounts that, under the
Australian Meat and Live-stock Industry Act 1997, are destined for the
marketing body.
Note 2: Paragraph (b) identifies amounts that, under the
Australian Meat and Live-stock Industry Act 1997, are destined for the
research body.
(2) For the purposes of the calculation of levy imposed by this Schedule,
the weight of a carcase is its hot carcase weight.
(3) If an abattoir does not determine the hot carcase weight of a carcase,
then, depending on which circumstance in the table is applicable, the hot
carcase weight is taken to be the weight specified in the table, and that weight
is taken to have been determined at the time of completing the
slaughter.
|
Hot carcase weight |
||
|---|---|---|
|
Item |
Circumstance |
Hot carcase weight |
|
1 |
The abattoir is able to determine a hot carcase weight but fails to do
so. |
240 kilograms |
|
2 |
The abattoir is unable to determine a hot carcase weight but determines a
cold carcase weight within the weighing period. |
Cold carcase weight multiplied by 1.03 |
|
3 |
The abattoir is unable to determine a hot carcase weight, is able to
determine a cold carcase weight but fails to do so within the weighing period.
|
240 kilograms |
|
4 |
The abattoir is unable to determine a hot carcase weight and is unable to
determine a cold carcase weight within the weighing period. |
240 kilograms |
Note: Section 24A of the Primary Industries Levies and
Charges Collection Act 1991 creates offences that apply in the following
situations:
(a) an abattoir is able to determine a hot carcase weight
but fails to do so;
(b) an abattoir is unable to determine a hot carcase weight,
is able to determine a cold carcase weight within the weighing period but fails
to do so.
The levy imposed by this Schedule on the slaughter of cattle is payable
by the owner of the cattle immediately after their hot carcase weight is
determined or taken to have been determined, as the case requires.
(1) The Minister may, by notice in the Gazette, declare a body to
be the body whose recommendation about the amount to be prescribed for the
purposes of paragraph 3(1)(a) or 3(1)(b) of this Schedule are to be taken into
consideration under subclause (2).
(2) If a declaration is in force under subclause (1), then, before the
Governor-General makes regulations for the purposes of the paragraph to which
the declaration relates, the Minister must take into consideration any relevant
recommendation made to the Minister by the body specified in the declaration in
relation to that paragraph.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Beef Production Levy Act 1990; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
(1) This clause applies to a declaration if:
(a) the declaration was made for the purposes of a particular provision of
the Beef Production Levy Act 1990; and
(b) the declaration was in force immediately before the commencement of
this clause.
(2) The declaration has effect, after the commencement of this clause, as
if it had been made for the purposes of the corresponding provision of this
Schedule.
(1) Levy is imposed on the slaughter at an abattoir of buffaloes for human
consumption, if the slaughter occurs after the commencement of this
Schedule.
(2) Levy is not imposed by this Schedule:
(a) on the slaughter of buffaloes whose carcases are, under a law of the
Commonwealth or of a State or Territory, condemned or rejected as being unfit
for human consumption; or
(b) on the slaughter of buffaloes for consumption by the owner of the
buffaloes, by members of the owner’s family or by the owner’s
employees.
The rate of levy imposed by this Schedule on the slaughter of each head
of buffalo is the sum of the following amounts:
(a) $4.60 or, if another amount (not exceeding $18.00) is prescribed by
the regulations, the other amount;
(b) 73 cents or, if another amount (not exceeding $4.00) is prescribed by
the regulations, the other amount.
Note 1: Paragraph (a) identifies amounts that, under the
Primary Industries and Energy Research and Development Act 1989, are
destined for the Rural Industries Research and Development
Corporation.
Note 2: Paragraph (b) identifies amounts that, under the
National Cattle Disease Eradication Reserve Act 1991, are destined for
the National Cattle Disease Eradication Reserve.
Levy imposed by this Schedule payable on the slaughter of buffaloes is
payable by the person who owns the buffaloes when the slaughter takes
place.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Buffalo Slaughter Levy Act 1997; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
bobby calf means a bovine animal (other than a buffalo or a
head of lot-fed cattle):
(a) which has been slaughtered and the dressed weight of whose carcase did
not or does not exceed 40 kg; or
(b) which has not been slaughtered but which, at the time of the leviable
transaction or other dealing, had or has a liveweight that did not or does not
exceed 80 kg; or
(c) which has not been slaughtered or had its liveweight determined at the
time of the leviable transaction or other dealing but which, in the opinion of
the intermediary, would, if slaughtered at that time, have constituted or
constitute a carcase whose dressed weight would not have exceeded or would not
exceed 40 kg.
cattle means bovine animals other than buffalo.
dairy cattle means cattle that are, or, unless exported from
Australia, would be likely to be, held on licensed dairy premises for a purpose
related to commercial milk production, including, but without limiting the
generality of the above, bulls, calves and replacement heifers.
leviable bobby calf means a bobby calf to which subclause
6(4) does not apply.
licensed dairy farmer means the person having day to day
control of licensed dairy premises.
licensed dairy premises means premises that, under a law of
the State or Territory in which the premises are situated, are authorised for
use as a dairy farm.
lot-fed cattle means cattle that are, or are likely to be,
used in the production of grain-fed beef.
marketing body has the same meaning as in Part 3 of the
Australian Meat and Live-stock Industry Act 1997.
research body has the same meaning as in Part 3 of the
Australian Meat and Live-stock Industry Act 1997.
A reference in this Schedule to the
intermediary is a reference to the person required, under the
Primary Industries Levies and Charges Collection Act 1991, to pay to the
Commonwealth, on behalf of the producer, an amount equal to the amount of levy
imposed by this Schedule.
For the purposes of this Schedule, in determining the weight of a carcase
immediately after it has been dressed, no adjustment of that weight is to be
made on account of shrinkage.
For the purposes of this Schedule, the question whether companies were or
are related to each other is to be determined in the same manner as the question
whether 2 corporations are related to each other is determined under the
Corporations Law.
(1) Levy is imposed on:
(a) each transaction entered into after the commencement of this Schedule
by which the ownership of cattle is transferred from one person to another;
or
(b) the delivery, after the commencement of this Schedule, of cattle to a
processor otherwise than because of a sale to the processor; or
(c) the slaughter by a processor, after the commencement of this Schedule,
of cattle purchased by the processor and held for a period of more than 60 days
after the day of the purchase and before the day of the slaughter; or
(d) the slaughter by a processor, after the commencement of this Schedule,
of cattle in respect of which levy imposed by this Schedule would not be payable
under paragraph (a), (b) or (c).
(2) Levy is not imposed by this Schedule:
(a) on the sale of dairy cattle for dairying purposes; or
(b) on the sale of cattle at auction to the vendor; or
(c) on the sale or delivery of cattle between related companies, unless
the company buying or taking delivery was or is a processor; or
(d) on the delivery of cattle to a processor for slaughter on behalf of
the person delivering the cattle if:
(i) the delivery occurs within 14 days after the cattle were or are
acquired by that person; and
(ii) the cattle are afterwards slaughtered; and
(iii) the person continues to own the cattle immediately after their hot
carcase weight, within the meaning of Schedule 1, is determined or is taken, for
the purposes of that Schedule, to have been determined, as the case requires;
or
(e) on the sale or delivery of cattle to a processor, if the cattle are
not, at the time of the sale or delivery, fit for human consumption, under any
applicable law of the Commonwealth or of a State or Territory; or
(f) in circumstances where the ownership of the cattle changed or
changes:
(i) as a result of a sale or transfer ordered by a court in proceedings
under the Family Law Act 1975; or
(ii) by devolution on the death of the owner of the cattle; or
(iii) on the happening of events referred to in subsection 70-100(1) of
the Income Tax Assessment Act 1997; or
(g) on a leviable bobby calf on which levy imposed by this Schedule, or by
the repealed Cattle Transactions Levy Act 1997, has already been paid;
or
(h) in such other circumstances (if any) as are prescribed.
(3) For the purposes of paragraph (2)(a), dairy cattle are taken to be
sold for dairying purposes if:
(a) both the vendor and the purchaser are licensed dairy farmers;
or
(b) either the vendor or the purchaser is a licensed dairy farmer and the
cattle are being acquired for inclusion in, or eventual inclusion in, a herd of
dairy cattle.
(4) If cattle are delivered to a processor, otherwise than because of a
sale to the processor, for fattening or agistment for a period before slaughter
by the processor, the cattle:
(a) are taken not to have been delivered to the processor for the purposes
of paragraph (1)(b) unless they are slaughtered at the end of that period;
and
(b) if they are slaughtered at the end of that period, are taken to have
been delivered to the processor immediately before their slaughter.
(1) The rate of levy imposed by this Schedule on each head of cattle
(other than a head of lot-fed cattle or a leviable bobby calf) is the sum of the
following amounts:
(a) $2.16 or, if another amount (not exceeding $6.50) is prescribed by the
regulations, the other amount;
(b) 72 cents or, if another amount (not exceeding $2.00) is prescribed by
the regulations, the other amount;
(c) 17 cents or, if another amount (not exceeding $4.00) is prescribed by
the regulations, the other amount;
(d) 13 cents or, if another amount (not exceeding 50 cents) is prescribed
by the regulations, the other amount.
Note 1: Paragraph (a) identifies amounts that, under the
Australian Meat and Live-stock Industry Act 1997, are destined for the
marketing body.
Note 2: Paragraph (b) identifies amounts that, under the
Australian Meat and Live-stock Industry Act 1997, are destined for the
research body.
Note 3: Paragraph (c) identifies amounts that, under the
National Cattle Disease Eradication Reserve Act 1991, are destined for
the National Cattle Disease Eradication Reserve.
Note 4: Paragraph (d) identifies amounts that, under
Australian Animal Health Council (Live-stock Industries) Funding Act
1996, are destined for the Australian Animal Health
Council.
(2) The rate of levy imposed by this Schedule on each head of cattle that
is a leviable bobby calf is the sum of the following amounts:
(a) 48 cents or, if another amount (not exceeding $1.90) is prescribed by
the regulations, the other amount;
(b) 16 cents or, if another amount (not exceeding 40 cents) is prescribed
by the regulations, the other amount;
(c) the prescribed amount (not exceeding 20 cents), if any;
(d) the prescribed amount (not exceeding 50 cents), if any.
Note 1: Paragraph (a) identifies amounts that, under the
Australian Meat and Live-stock Industry Act 1997, are destined for the
marketing body.
Note 2: Paragraph (b) identifies amounts that, under the
Australian Meat and Live-stock Industry Act 1997, are destined for the
research body.
Note 3: Paragraph (c) identifies amounts that, under the
National Cattle Disease Eradication Reserve Act 1991, are destined for
the National Cattle Disease Eradication Reserve.
Note 4: Paragraph (d) identifies amounts that, under the
Australian Animal Health Council (Live-stock Industries) Funding Act
1996, are destined for the Australian Animal Health
Council.
(3) The rate of levy imposed by this Schedule on each head of lot-fed
cattle is the sum of the following amounts:
(a) $2.16 or, if another amount (not exceeding $6.50) is prescribed by the
regulations, the other amount;
(b) 72 cents or, if another amount (not exceeding $2.00) is prescribed by
the regulations, the other amount;
(c) 17 cents or, if another amount (not exceeding $4.00) is prescribed by
the regulations, the other amount;
(d) 13 cents or, if another amount (not exceeding 50 cents) is prescribed
by the regulations, the other amount.
Note 1: Paragraph (a) identifies amounts that, under the
Australian Meat and Live-stock Industry Act 1997, are destined for the
marketing body.
Note 2: Paragraph (b) identifies amounts that, under the
Australian Meat and Live-stock Industry Act 1997, are destined for the
research body.
Note 3: Paragraph (c) identifies amounts that, under the
National Cattle Disease Eradication Reserve Act 1991, are destined for
the National Cattle Disease Eradication Reserve.
Note 4: Paragraph (d) identifies amounts that, under the
Australian Animal Health Council (Live-stock Industries) Funding Act
1996, are destined for the Australian Animal Health
Council.
(4) For the purposes of subclause (1), a cow with a calf at foot are
together taken to constitute a single head of cattle.
(1) Levy imposed by this Schedule on a transaction by paragraph 5(1)(a) of
this Schedule is payable by the person who owned the cattle immediately before
the transaction was entered into.
(2) Levy imposed by this Schedule on a delivery of cattle by paragraph
5(1)(b) of this Schedule is payable by the person who owned the cattle
immediately before the delivery.
(3) Levy imposed by this Schedule on the slaughter of cattle by paragraph
5(1)(c) or 5(1)(d) of this Schedule is payable by the person who owned the
cattle at the time of the slaughter.
(1) The Minister may, by notice in the Gazette, declare a body to
be the body whose recommendations about the amount to be prescribed for the
purposes of paragraph 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 this Schedule are to be taken into consideration
under subclause (2).
(2) If a declaration is in force under subclause (1), then, before the
Governor-General makes regulations for the purposes of the paragraph to which
the declaration relates, the Minister must take into consideration any relevant
recommendation made to the Minister by the body specified in the declaration in
relation to that paragraph.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Cattle Transactions Levy Act 1997; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
(1) This clause applies to a declaration if:
(a) the declaration was made for the purposes of a particular provision of
the Cattle Transactions Levy Act 1997; and
(b) the declaration was in force immediately before the commencement of
this clause.
(2) The declaration has effect, after the commencement of this clause, as
if it had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
barley means Hordeum spp.
cereal rye means Secale cereale.
class means a class of a kind of grain covered by the
definition of leviable coarse grain.
growers’ organisation means:
(a) in relation to grain harvested from triticale:
(i) the organisation known as the Triticale Grain Association of
Australia; or
(ii) if another organisation is specified in the regulations—that
other organisation; or
(b) in relation to any grain other than grain harvested from
triticale:
(i) the organisation known as the Grains Council of Australia;
or
(ii) if another organisation is specified in the regulations—that
other organisation.
leviable amount, in relation to a levy year, means:
(a) $50; or
(b) if, before the commencement of the levy year, another amount is
prescribed in relation to that year, that prescribed amount.
leviable coarse grain means:
(a) the grain harvested from:
(i) barley; or
(ii) triticale; or
(iii) oats; or
(iv) cereal rye; or
(b) any other kind of coarse grain prescribed for the purposes of this
definition.
oats means Avena sativa.
triticale means Triticosecale spp.
value means sale value ascertained in accordance with the
regulations.
(1) For the purposes of this Schedule, if:
(a) a producer of leviable coarse grain:
(i) causes or permits the grain to be delivered to another person;
or
(ii) allows another person to take the grain out of the producer’s
possession or control; or
(b) leviable coarse grain is taken out of the possession or control of the
producer by another person in accordance with a marketing law;
the producer of the grain is taken to have delivered the grain to the other
person.
(2) For the purposes of this Schedule, if a producer of leviable coarse
grain delivers the grain to a person for carriage (either by that person or by a
succession of persons starting with that person) to another person (the
receiver) otherwise than for further carriage, the delivery is taken to
have been to the receiver.
If the ownership of leviable coarse grain passes from the producer of the
grain to:
(a) a person in a way that does not involve the delivery of the grain to
that person; or
(b) a number of persons in succession in ways none of which involves the
delivery of the grain to any person;
a reference in this Schedule to the producer is, in relation
to the grain, taken to be a reference to that person or to the last of those
persons, as the case may be.
If grain of a particular kind or kinds becomes leviable coarse grain
during a financial year because of a regulation made for the purposes of the
definition of leviable coarse grain in clause 1, a reference in
this Schedule to:
(a) leviable coarse grain delivered in that year; or
(b) leviable coarse grain processed in that year;
does not include a reference to any grain of the kind or kinds prescribed
by that regulation that was delivered or processed, as the case may be, before
the date of commencement of that regulation.
(1) Levy is imposed on leviable coarse grain produced in Australia
(whether before or after the commencement of this clause) if the producer of the
grain:
(a) delivers the grain to another person (otherwise than for storage on
behalf of the producer); or
(b) processes the grain;
after the commencement of this Schedule.
(2) If, in a levy year:
(a) leviable coarse grain is delivered to a particular person by producers
of leviable coarse grain; and
(b) apart from this subclause, the total amount of levy imposed by this
Schedule on the grain would be less than the leviable amount;
levy is not imposed by this Schedule on the grain.
(3) Levy is not imposed by this Schedule on leviable coarse grain
if:
(a) the grain is processed by or for the producer; and
(b) all the products and by-products of the processing of the grain are
used by the producer for domestic purposes but not for commercial
purposes.
(4) If, in a levy year:
(a) a producer processes leviable coarse grain that the producer has
produced; and
(b) paragraph (3)(b) does not apply in respect of the grain; and
(c) apart from this subclause, the total amount of levy imposed by this
Schedule on the grain would be less than the leviable amount;
levy is not imposed by this Schedule on the grain.
(5) The regulations may exempt a specified class of leviable coarse grain
from levy imposed by this Schedule.
(1) The rate of levy imposed by this Schedule in respect of grain
harvested from oats, cereal rye, barley or triticale is:
(a) 1% of the value of the grain; or
(b) if another rate (not exceeding 5% of the value of the grain) is
prescribed in respect of that grain—the other rate.
(2) If a coarse grain is prescribed for the purposes of the definition of
leviable coarse grain in clause 1, the rate of levy in respect of
the grain is such rate (not exceeding 5% of the value of the grain) as is
prescribed in respect of that grain.
Levy imposed by this Schedule on leviable coarse grain is payable by the
producer of the grain.
Before the Governor-General makes regulations in relation to a kind of
grain for the purposes of:
(a) the definition of leviable amount in clause 1;
or
(b) the definition of leviable coarse grain in clause 1;
or
(c) clause 6;
the Minister must take into consideration any relevant recommendation made
to the Minister by the growers’ organisation.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Coarse Grains Levy Act 1992; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
growers’ organisation means the organisation known as
the Australian Cotton Growers’ Research Association or such other
organisation that is prescribed for the purposes of this definition.
leviable cotton means the natural fibrous hairs that are
produced from seed cotton by separating the hairs from the seeds and not further
processing those hairs.
seed cotton means cotton seed, with the natural fibrous hairs
attached, as extracted from the ripened bolls of a cotton plant.
Levy is imposed on leviable cotton produced in Australia after the
commencement of this Schedule.
The rate of levy imposed by this Schedule in respect of leviable cotton
is $1.75 per 227 kg or, if another rate (not exceeding $3.0267 per 227 kg) is
prescribed for the purposes of this clause, the other rate.
Levy imposed by this Schedule on leviable cotton is payable by the
producer of the cotton.
Before the Governor-General makes a regulation for the purposes of clause
3, the Minister must take into consideration any relevant recommendation made to
the Minister by the growers’ organisation.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Cotton Levy Act 1982; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
Australian Bureau of Agricultural and Resource Economics
means the organisation established within the Department under that
name.
Council means the association by the name of the Australian
Dairy Industry Council Inc. that is incorporated under the Associations
Incorporation Act 1981 of Victoria.
Federation means the company known as the Australian Dairy
Farmers’ Federation Limited that is incorporated under the Corporations
Law.
manufacturer means a person who carries on a business that
consists of, or includes, the manufacture of dairy produce.
milk means the lacteal fluid product of a dairy
cow.
milk fat means the fatty substance of milk.
month means any of the 12 months of the calendar
year.
relevant dairy produce means dairy produce that is:
(a) whole milk; or
(b) whole milk products.
whole milk means whole milk produced in Australia.
whole milk product means a product that:
(a) is produced by modifying, or extracting material from, whole milk;
and
(b) consists of, or contains, milk fat.
For the purposes of this Schedule, a person who applies any process to
relevant dairy produce is taken to use the relevant dairy produce in the
manufacture of dairy produce unless:
(a) the process consists only of chilling; and
(b) the person is the producer of the relevant dairy produce.
For the purposes of this Schedule, a person is a prescribed exporter in
relation to a financial year if:
(a) the person has an export milk fat component or an export protein
component, or both, within the meaning of clause 8 for a month or months of the
year; or
(b) during the year, the person has exported dairy produce and:
(i) manufacturing milk levy was imposed on relevant dairy produce used,
whether by that person or by another person, in the manufacture of the exported
dairy produce; and
(ii) the export of the dairy produce has not been taken into account for
the purposes of subclause 8(2).
For the purposes of this Schedule, an export of dairy produce constitutes
a relevant export if:
(a) the export of the dairy produce has been taken into account for the
purposes of subclause 8(2); or
(b) both of the following conditions are satisfied:
(i) manufacturing milk levy was imposed on relevant dairy produce used,
whether by the person who exported the dairy produce or by another person, in
the manufacture of the exported dairy produce;
(ii) the export of the dairy produce has not been taken into account for
the purposes of subclause 8(2).
For the purposes of this Schedule, the question whether a body corporate
is related to another body corporate is to be determined in the same way as the
question whether bodies corporate are related to each other is determined for
the purposes of the Corporations Law.
(1) Levies are imposed as follows:
(a) market milk levy is imposed on relevant dairy produce, supplied by the
producer during a month ending after 30 June 1999 and before 1 July 2000,
in relation to which the producer has received, or is entitled to receive, a
payment relating to liquid milk for human consumption in Australia;
(b) a levy to be known as the manufacturing milk levy is imposed on
relevant dairy produce:
(i) delivered to a manufacturer by the producer during a month ending
after 30 June 1999 and before 1 July 2000; or
(ii) produced by a manufacturer and used by the manufacturer, during a
month ending after 30 June 1999 and before 1 July 2000, in the manufacture of
dairy produce;
other than dairy produce referred to in paragraph (a);
(c) a levy to be known as the acquisition offset levy is imposed on the
total quantity of dairy produce acquired by a prescribed exporter or, if the
prescribed exporter is a body corporate, by a body corporate (other than a
prescribed exporter) that is related to the prescribed exporter, during a
financial year commencing on or after 1 July 1999, being dairy produce imported
into Australia after the commencement of this Schedule and on which charge or
levy has not been paid, and is not payable, under any of the following
provisions:
(i) clause 2 or 3 of Schedule 4 to the Primary Industries (Customs)
Charges Act 1998;
(ii) section 8 or 9 of the repealed Dairy Produce Levy (No. 2) Act
1986;
(d) a levy to be known as the Corporation levy is imposed on relevant
dairy produce:
(i) delivered to a manufacturer by the producer after the commencement of
this Schedule; or
(ii) produced by a manufacturer after the commencement of this Schedule
and used by the manufacturer in the manufacture of dairy produce;
(e) a levy to be known as the promotion levy is imposed on relevant dairy
produce:
(i) delivered to a manufacturer by the producer after the commencement of
this Schedule; or
(ii) produced by a manufacturer after the commencement of this Schedule
and used by the manufacturer in the manufacture of dairy produce;
(f) a levy to be known as the research levy is imposed on relevant dairy
produce:
(i) delivered to a manufacturer by the producer after the commencement of
this Schedule; or
(ii) produced by a manufacturer after the commencement of this Schedule
and used by the manufacturer in the manufacture of dairy produce;
(g) a levy to be known as the Australian Animal Health Council levy is
imposed on relevant dairy produce:
(i) delivered to a manufacturer by the producer after the commencement of
this Schedule; or
(ii) produced by a manufacturer after the commencement of this Schedule
and used by the manufacturer in the manufacture of dairy produce.
(2) If a levy is imposed by a paragraph of subclause (1) on particular
relevant dairy produce, the paragraph does not have the effect of imposing any
further levy on:
(a) that relevant dairy produce; or
(b) relevant dairy produce produced by modifying, or extracting material
from, the first-mentioned relevant dairy produce.
(3) If a levy has been imposed by a paragraph of section 5 of the repealed
Dairy Produce Levy (No. 1) Act 1986 on particular relevant dairy produce,
the corresponding paragraph of subclause (1) does not have the effect of
imposing any further levy on:
(a) that relevant dairy produce; or
(b) relevant dairy produce produced by modifying, or extracting material
from, the first-mentioned relevant dairy produce.
The amount of the market milk levy imposed by clause 6 on relevant dairy
produce in relation to which the producer has received, or is entitled to
receive, a payment relating to a month is the total of:
(a) an amount calculated at the milk fat rate prescribed in relation to
that levy for that month on the milk fat content of the relevant dairy produce
before it leaves the farm where it was produced; and
(b) an amount calculated at the protein rate prescribed in relation to
that levy for that month on the protein content of the relevant dairy produce
before it leaves the farm where it was produced.
(1) In this clause:
milk fat rate, in relation to a month, means the milk fat
rate prescribed in relation to the manufacturing milk levy for that
month.
protein rate, in relation to a month, means the protein rate
prescribed in relation to the manufacturing milk levy for that month.
(2) The amount of the manufacturing milk levy imposed by clause 6 on
relevant dairy produce delivered to, or used by, a manufacturer during a month
is the total of:
(a) an amount calculated at the milk fat rate for the month on the milk
fat content of the relevant dairy produce before it was so delivered or used;
and
(b) an amount calculated at the protein rate for the month on the protein
content of the relevant dairy produce before it was so delivered or
used;
less the total of:
(c) the manufacturer’s export milk fat component for the month;
and
(d) the manufacturer’s export protein component for the
month.
(3) A manufacturer’s export milk fat component for a month is the
amount calculated at the milk fat rate for the month on the milk fat content
of:
(a) dairy produce exported by the manufacturer during the month;
and
(b) dairy produce manufactured by the manufacturer and exported, during
the month, by another person.
(4) A manufacturer’s export protein component for a month is the
amount calculated at the protein rate for the month on the protein content
of:
(a) dairy produce exported by the manufacturer during the month;
and
(b) dairy produce manufactured by the manufacturer and exported, during
the month, by another person.
(5) If, in relation to a particular manufacturer and a particular month,
the total of the amounts referred to in paragraphs (2)(c) and (d) exceeds the
total of the amounts referred to in paragraphs (2)(a) and (b), no manufacturing
milk levy is payable by the manufacturer in relation to the month.
(1) Subject to subclause (2), the amount of the levy imposed by paragraph
6(1)(c) of this Schedule on dairy produce acquired by a prescribed exporter or,
if the prescribed exporter is a body corporate, by a body corporate that is
related to the prescribed exporter, during a financial year is calculated as
follows:
(a) in respect of each quantity of dairy produce acquired:
(i) an amount is calculated at the milk fat rate for the month in which
the dairy produce was acquired on the milk fat content of the dairy produce when
acquired; and
(ii) an amount is calculated at the protein rate for the month in which
the dairy produce was acquired on the protein content of the dairy produce when
acquired;
(b) the amount of the levy is an amount equal to the total of the amounts
calculated under paragraph (a) in respect of dairy produce acquired during the
year.
(2) If, apart from this subclause, the amount of the levy imposed by
paragraph 6(1)(c) of this Schedule on dairy produce acquired by a prescribed
exporter or, if the prescribed exporter is a body corporate, by a body corporate
that is related to the prescribed exporter, during a financial year would exceed
the maximum amount, the amount of the levy imposed in respect of that dairy
produce is an amount equal to the maximum amount.
(3) Except in a case to which subclause (4) applies, the maximum amount of
the levy imposed by paragraph 6(1)(c) of this Schedule on dairy produce acquired
by a prescribed exporter or, if the prescribed exporter is a body corporate, by
a body corporate that is related to the prescribed exporter, during a financial
year is an amount calculated as follows:
(a) in respect of each quantity of dairy produce the subject of a relevant
export by the prescribed exporter during the financial year:
(i) an amount is calculated at the milk fat rate for the month in which
the dairy produce was exported on the milk fat content of the dairy produce;
and
(ii) an amount is calculated at the protein rate for the month in which
the dairy produce was exported on the protein content of the dairy
produce;
(b) the amounts calculated under paragraph (a) are added
together;
(c) if charge or levy has been paid, or is payable, by the prescribed
exporter under clause 2 of Schedule 4 to the Primary Industries (Customs)
Charges Act 1998, or under section 8 of the repealed Dairy
Produce Levy (No. 2) Act 1986, in respect of the importation, during
the financial year, of any dairy produce and the amount so paid or payable is
less than the amount arrived at under paragraph (b), the maximum amount is the
amount equal to the difference between the amount arrived at under paragraph (b)
and the amount of charge or levy paid or payable;
(d) if no deduction is made under paragraph (c), the total amount arrived
at under paragraph (b) is the maximum amount.
(4) If:
(a) charge or levy has been paid, or is payable, by the prescribed
exporter under clause 2 of Schedule 4 to the Primary Industries (Customs)
Charges Act 1998, or under section 8 of the repealed Dairy Produce Levy
(No. 2) Act 1986 in respect of the importation, during the financial year,
of any dairy produce; and
(b) the amount so paid or payable equals or exceeds the amount arrived at
under paragraph (3)(b);
acquisition offset levy is not imposed by this Schedule on the acquisition
of the dairy produce by the prescribed exporter or, if the prescribed exporter
is a body corporate, by a body corporate related to that prescribed
exporter.
(5) In subclauses (1) and (3), a reference to the milk fat rate or the
protein rate for a month is a reference to the milk fat rate or the protein
rate, as the case may be, prescribed in relation to the manufacturing milk levy
for that month.
(1) The amount of a levy imposed by paragraph 6(1)(d), (e), (f) or (g) of
this Schedule on relevant dairy produce is the total of:
(a) an amount calculated at the milk fat rate prescribed in relation to
that levy on the milk fat content of the dairy produce; and
(b) an amount calculated at the protein rate prescribed in relation to
that levy on the protein content of the dairy produce.
(2) In subclause (1), the milk fat content of the relevant dairy produce
is the milk fat content of the produce before it is delivered to or used by the
manufacturer.
(3) In subclause (1), the protein content of the relevant dairy produce is
the protein content of the produce before it is delivered to or used by the
manufacturer.
The milk fat rate prescribed in relation to the levy specified in column
1 of an item in the following table must not exceed the rate specified in column
2 of the item.
|
Milk fat rate |
||
|---|---|---|
|
Item |
Column 1 |
Column 2 |
|
1 |
Market milk levy |
15.750 cents per kilogram |
|
2 |
Manufacturing milk levy |
45.000 cents per kilogram |
|
3 |
Corporation levy |
0.875 cent per kilogram |
|
4 |
Promotion levy |
2.800 cents per kilogram |
|
5 |
Research levy |
1.750 cents per kilogram |
|
6 |
Australian Animal Health Council levy |
0.058 cent per kilogram |
The protein rate prescribed in relation to the levy specified in column 1
of an item in the following table must not exceed the rate specified in column 2
of the item.
|
Protein rate |
||
|---|---|---|
|
Item |
Column 1 |
Column 2 |
|
1 |
Market milk levy |
38.39060 cents per kilogram |
|
2 |
Manufacturing milk levy |
110.00000 cents per kilogram |
|
3 |
Corporation levy |
2.13281 cents per kilogram |
|
4 |
Promotion levy |
6.82500 cents per kilogram |
|
5 |
Research levy |
4.26562 cents per kilogram |
|
6 |
Australian Animal Health Council levy |
0.13850 cent per kilogram |
(1) The market milk levy imposed by this Schedule on relevant dairy
produce is payable by the producer of the relevant dairy produce.
(2) The manufacturing milk levy imposed by this Schedule on relevant dairy
produce delivered to, or used by, a manufacturer of dairy produce is payable by
the manufacturer.
(3) The acquisition offset levy imposed by this Schedule on dairy produce
acquired by a prescribed exporter or, if the prescribed exporter is a body
corporate, by a body corporate that is related to the prescribed exporter, is
payable by the prescribed exporter.
(4) The following levies imposed by this Schedule on relevant dairy
produce are payable by the producer of the relevant dairy produce:
(a) the Corporation levy;
(b) the promotion levy;
(c) the research levy;
(d) the Australian Animal Health Council levy.
(1) Before the Governor-General makes regulations prescribing a rate for
the purposes of clause 7 or 10 (except so far as clause 10 relates to paragraph
6(1)(g) of this Schedule), the Minister must take into consideration any report
relating to the proposed regulations made to the Minister by the executive of
the Council.
(2) Before the Governor-General makes regulations prescribing a rate for
the purposes of clause 10 (so far as it relates to paragraph 6(1)(g) of this
Schedule), the Minister must take into consideration any report relating to the
proposed regulations made to the Minister by the executive of the
Federation.
(3) Before the Governor-General makes regulations prescribing a rate for
the purposes of subclause 8(1), the Minister must take into consideration any
report relating to the proposed regulations made to the Minister by the
Executive Director of the Australian Bureau of Agricultural and Resource
Economics.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Dairy Produce Levy (No. 1) Act 1986; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
cold dressed carcase weight in relation to a slaughtered
deer, means the weight of its dressed carcase determined in accordance with the
regulations.
dressed carcase has the meaning that is specified in the
regulations.
hot dressed carcase weight in relation to a slaughtered deer,
means the weight of its dressed carcase determined in accordance with the
regulations.
representative industry organisation means:
(a) the organisation known as the Deer Industry Association of Australia
Limited; or
(b) if another organisation is specified in the regulations—that
organisation.
(1) Levy is imposed on the slaughter at an abattoir of deer intended for
human consumption, if the slaughter occurs after the commencement of this
Schedule.
(2) Levy is not imposed by this Schedule on the slaughter of deer if,
under any law of the Commonwealth or of a State or Territory, the carcase of the
deer slaughtered is condemned or rejected as being unfit for human
consumption.
(1) The rate of levy imposed by this Schedule on deer slaughtered at an
abattoir where the hot dressed carcase weight of the slaughtered deer is
determined is the prescribed amount per kilogram of that weight of each
slaughtered deer.
(2) The rate of levy imposed by this Schedule on deer slaughtered at an
abattoir where the cold dressed carcase weight of the slaughtered deer is
determined is the prescribed amount per kilogram of that weight of each
slaughtered deer, multiplied by 1.03.
(3) The rate of levy imposed by this Schedule on deer slaughtered at an
abattoir where neither the hot dressed carcase weight nor the cold dressed
carcase weight of the slaughtered deer is determined is the prescribed amount
per kilogram of the deemed carcase weight of each slaughtered deer.
(4) In this clause:
deemed carcase weight, in relation to each slaughtered deer
to which subclause (3) applies, is 60 kilograms.
prescribed amount, in relation to hot dressed carcase weight,
cold dressed carcase weight or deemed carcase weight, means:
(a) if an amount, not exceeding 30 cents, is specified in the regulations
in respect of that weight—that amount; or
(b) if no amount is specified in the regulations in respect of that
weight—18 cents.
Levy imposed by this Schedule on the slaughter of deer is payable by the
producer of the deer.
Before the Governor-General makes a regulation specifying an amount for
the purposes of paragraph (a) of the definition of prescribed
amount in subclause 3(4), the Minister must take into consideration any
relevant recommendation made to the Minister by a representative industry
organisation.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Deer Slaughter Levy Act 1992; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
declared value in relation to deer velvet used in the
production of other goods, means the amount determined by the Secretary under
subclause 5(2).
deer velvet means the developing antler of deer together with
its cutaneous covering, harvested as living tissue.
designated organisation means:
(a) the Australian Deer Horn and Co Products Pty Ltd; or
(b) if another organisation is specified in the regulations—that
other organisation.
representative industry organisation means:
(a) the organisation known as the Deer Industry Association of Australia
Limited; or
(b) if another organisation is specified in the regulations—that
other organisation.
sale value, in relation to deer velvet, means the price paid
for the deer velvet.
senior officer means:
(a) a person who holds or performs the duties of a Senior Executive
Service office or position in the Department; or
(b) a person who holds or performs the duties of a DPIE Band 3 office or
position, or an equivalent office or position, in the Department.
(1) Levy is imposed on deer velvet produced in Australia (whether before
or after the commencement of this Schedule) that is sold by the producer after
the commencement of this Schedule.
(2) Levy is not imposed by this clause on deer velvet if levy has already
been imposed by this Schedule, or by the repealed Deer Velvet Levy Act
1992, on that deer velvet.
(1) Levy is imposed on deer velvet that is:
(a) produced in Australia (whether before or after the commencement of
this Schedule); and
(b) used by or on behalf of the producer in the production of other goods,
if the use occurs after the commencement of this Schedule.
(2) Levy is not imposed by this clause on deer velvet if levy has already
been imposed by this Schedule, or by the repealed Deer Velvet Levy Act
1992, on that deer velvet.
(1) The rate of levy imposed by clause 2 on deer velvet is:
(a) the percentage of the sale value of the deer velvet that is specified
in the regulations; or
(b) if no percentage is specified in the regulations—5% of the sale
value of the deer velvet.
(2) For the purposes of paragraph (1)(a), the percentage specified in the
regulations must not exceed 7% of the sale value of the deer velvet.
(1) The rate of levy imposed by clause 3 on deer velvet is:
(a) the percentage of the declared value of the deer velvet that is
specified in the regulations; or
(b) if no percentage is specified in the regulations—5% of the
declared value of the deer velvet.
(2) Subject to subclause (3), for the purposes of calculating the amount
of levy imposed by this Schedule on deer velvet used in the production of other
goods, the declared value of that deer velvet is the amount that the Secretary
determines as the value of that deer velvet.
Note: A determination by the Secretary of the declared value
of deer velvet used in the production of other goods is reviewable under section
28 of the Primary Industries Levies and Charges Collection Act
1991.
(3) In determining the declared value of a quantity of deer velvet used in
the production of other goods, the Secretary must have regard only to the
following:
(a) the quantity of deer velvet used;
(b) the quality of that deer velvet;
(c) the price for deer velvet of that quality:
(i) published by, or by authority of, the designated organisation;
and
(ii) applicable at the time the deer velvet is used in the production of
other goods;
(d) the matters (if any) specified in the regulations.
(4) The Secretary may, by writing, delegate the power to determine the
declared value of deer velvet under subclause (2) to a senior officer.
(5) For the purposes of paragraph (1)(a), the percentage specified in the
regulations must not exceed 7% of the declared value of the deer
velvet.
Levy imposed by this Schedule on deer velvet is payable by the producer
of the deer velvet.
Before the Governor-General makes a regulation specifying a percentage
for the purposes of subclause 4(1) or 5(1), the Minister must take into
consideration any relevant recommendation made to the Minister by a
representative industry organisation.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Deer Velvet Levy Act 1992; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
(1) This clause applies to a determination if:
(a) the determination was made for the purposes of a particular provision
of the Deer Velvet Levy Act 1992; and
(b) the determination was in force immediately before the commencement of
this clause.
(2) The determination has effect, after the commencement of this clause,
as if it had been made for the purposes of the corresponding provision of this
Schedule.
(1) This clause applies to a delegation if:
(a) the delegation was made for the purposes of a particular provision of
the Deer Velvet Levy Act 1992; and
(b) the delegation was in force immediately before the commencement of
this clause.
(2) The delegation has effect, after the commencement of this clause, as
if it had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
dried fruits means dried tree fruits or dried vine
fruits.
dried tree fruits means dried apricots, dried pears, dried
peaches, dried nectarines or dried plums.
dried vine fruits means dried currant grapes, dried sultana
grapes or dried raisin grapes.
R&D authority means:
(a) if the levy imposed by this Schedule is not attached to an R&D
Corporation or R&D Fund under section 5 of the Primary Industries and
Energy Research and Development Act 1989—the Dried Fruits Research
Council established under subsection 11(1) of the Rural Industries Research
Act 1985; or
(b) if the levy imposed by this Schedule is attached to an R&D
Corporation under section 5 of the Primary Industries and Energy Research and
Development Act 1989—the R&D Corporation; or
(c) if the levy imposed by this Schedule is attached to an R&D Fund
under section 5 of that Act—the R&D Council in respect of which the
R&D Fund is established under that Act.
R&D Corporation has the same meaning as in the Primary
Industries and Energy Research and Development Act 1989.
R&D Council has the same meaning as in the Primary
Industries and Energy Research and Development Act 1989.
R&D Fund has the same meaning as in the Primary
Industries and Energy Research and Development Act 1989.
For the purposes of this Schedule, dried fruits are taken to have been
received for processing:
(a) in the case of dried fruits that were produced from fresh fruits
outside a processing establishment—upon the dried fruits first entering a
processing establishment from outside the processing establishment; or
(b) in the case of dried fruits that were produced from fresh fruits in a
processing establishment—as soon as the dried fruits were so
produced.
Levy is imposed on dried fruits received for processing, if the receipt
occurs after the commencement of this Schedule.
(1) The regulations may fix an amount per tonne as the rate of levy
imposed by this Schedule in respect of a specified kind of dried
fruits.
(2) The rate of levy imposed by this Schedule must not exceed:
(a) in the case of dried vine fruits—$10.00 per tonne; or
(b) in the case of dried tree fruits—$30.00 per tonne.
(3) Different rates may be prescribed for different kinds of dried
fruits.
(4) Subclause (3) does not, by implication, limit the application of
subsection 33(3A) of the Acts Interpretation Act 1901.
(5) For the purposes of the calculation of levy imposed by this Schedule,
the weight of any dried fruits is their weight at the time when they were
received for processing.
Levy imposed by this Schedule on dried fruits is payable by the producer
of the dried fruits.
Before the Governor-General makes a regulation for the purposes of clause
4, the Minister must take into consideration any relevant recommendation made to
the Minister by the R&D authority.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Dried Fruits Levy Act 1971; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
industry body means an industry body declared under section 7
of the Primary Industries and Energy Research and Development Act 1989 to
be a representative organisation in relation to an R&D Corporation
established under section 8 of that Act in respect of forest
industries.
logs means logs that have not undergone any form of
processing other than:
(a) debarking; or
(b) any other process prescribed by regulations made for the purposes of
this paragraph.
mill means premises at which logs are subjected to a process
other than a process of a kind referred to in paragraph (a) or (b) of the
definition of logs.
operator of a mill means the person who processes logs at the
mill.
(1) Levy is imposed on logs that are produced in Australia (whether before
or after the commencement of this Schedule) and delivered to a mill in Australia
after the commencement of this Schedule.
(2) Levy is not imposed by this Schedule on logs if:
(a) the products and by-products from processing the logs are for use by
the operator for domestic purposes but not for commercial purposes; or
(b) the logs were produced from trees that were grown on a farm operated
by the operator and the products and by-products from processing the logs are
for use on that farm; or
(c) the logs are processed for the purpose of producing fuel wood;
or
(d) levy under this Schedule or under the repealed Forest Industries
Research Levy Act 1993 has already been paid on the logs; or
(e) charge under Schedule 7 to the Primary Industries (Customs) Charges
Act 1998, or under the repealed Forest Industries Research Export Charge
Act 1993, has already been paid on the logs.
(3) The regulations may exempt a specified class of logs from levy imposed
by this Schedule.
(1) The rate of levy imposed by this Schedule is the rate prescribed by
the regulations.
(2) The regulations may specify different rates of levy for different
classes of logs.
(3) Without limiting the scope of subclause (2), the regulations may also
specify different rates of levy for different volumes of logs.
(4) Subclauses (2) and (3) do not, by implication, limit the application
of subsection 33(3A) of the Acts Interpretation Act 1901.
(5) The rate of levy imposed by this Schedule must not exceed:
(a) if the regulations specify different rates of levy for different
classes of logs—0.5% of the average value of that class of logs;
or
(b) otherwise—0.5% of the average value of logs that are produced in
Australia.
(6) The average value of a class of logs is to be ascertained in
accordance with the regulations.
(7) The regulations may provide that levy imposed by this Schedule is not
payable if the amount to be collected is less than an amount specified in the
regulations.
Levy imposed by this Schedule on logs delivered to a mill is payable by
the operator of the mill.
Before the Governor-General makes regulations for the purposes of this
Schedule, the Minister must take into consideration any relevant recommendation
made to the Minister by an industry body.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Forest Industries Research Levy Act 1993; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
leviable fibre means goat’s fibre that:
(a) has been obtained:
(i) by shearing a live goat; or
(ii) in a prescribed way (if any); and
(b) has not been processed.
sale value, in relation to leviable fibre, means:
(a) in the case of fibre sold in Australia in a pool—the amount paid
for the fibre; or
(b) in the case of other fibre sold in Australia:
(i) if there are invoices or other documents relating to the sale that
show the sale price for the fibre—that price; or
(ii) if there are no such documents—the value of the fibre
determined by the growers’ organisation that the Secretary considers to be
appropriate; or
(c) in any other case—the amount determined in a prescribed
way.
(1) Levy is imposed on leviable fibre produced in Australia after the
commencement of this Schedule.
(2) If both of the following conditions are satisfied in relation to
leviable fibre:
(a) the leviable fibre consists of all the leviable fibre that has been
both produced by, and processed by or on behalf of, a producer in a levy year;
(b) apart from this subclause, the total amount of levy imposed by this
Schedule on the leviable fibre would be less than the leviable amount in
relation to that year;
levy is not imposed by this Schedule on the leviable fibre.
(3) If both of the following conditions are satisfied in relation to
leviable fibre:
(a) the leviable fibre consists of all the leviable fibre delivered by
producers of leviable fibre to a particular buying agent or selling agent in a
levy year;
(b) apart from this subclause, the total amount of levy imposed by this
Schedule on the leviable fibre would be less than the leviable amount in
relation to that year;
levy is not imposed by this Schedule on the leviable fibre.
The rate of levy imposed by this Schedule in respect of any leviable
fibre is an amount equal to:
(a) 1.5% of the sale value of the fibre; or
(b) if another percentage of sale value (not exceeding 5%) is prescribed
by the regulations, the other percentage of the sale value of the
fibre.
Levy imposed by this Schedule on leviable fibre is payable by the
producer of the fibre.
Before the Governor-General makes any regulations:
(a) for the purposes of subparagraph (a)(ii) of the definition of
leviable fibre in clause 1; or
(b) for the purposes of paragraph (c) of the definition of sale
value in that clause; or
(c) prescribing a percentage for the purposes of clause 3;
the Minister must take into consideration any relevant recommendation made
to the Minister by a growers’ organisation.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Goat Fibre Levy Act 1989; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
(1) This clause applies to a determination if:
(a) the determination was made for the purposes of a particular provision
of the Goat Fibre Levy Act 1989; and
(b) the determination was in force immediately before the commencement of
this clause.
(2) The determination has effect, after the commencement of this clause,
as if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
growers’ organisation means the organisation known as
the Grains Council of Australia or such other organisation as is prescribed for
the purposes of this definition.
leviable amount, in relation to a levy year, means:
(a) $50; or
(b) if, before the commencement of the levy year, another amount is
prescribed in relation to that year, that prescribed amount.
leviable grain legumes means:
(a) the seeds of lupins; or
(b) the seeds of field peas; or
(c) peanuts; or
(d) the seeds of any other leguminous plants, being seeds of a kind that
is or kinds that are prescribed for the purposes of this definition.
peanuts means peanuts in shells.
value means the value as worked out in accordance with the
regulations.
(1) If:
(a) a producer of leviable grain legumes:
(i) causes or permits those grain legumes to be delivered to another
person; or
(ii) allows another person to take those grain legumes out of the
producer’s possession or control; or
(b) leviable grain legumes are taken out of the possession or control of
the producer by another person in accordance with a marketing law;
the producer of those leviable grain legumes is taken, for the purposes of
this Schedule, to have delivered those grain legumes to that other
person.
(2) If a producer of leviable grain legumes delivers those grain legumes
to a person for carriage (either by that person or by a succession of persons
commencing with that person) to another person (the receiver)
otherwise than for further carriage, the delivery is taken, for the purposes of
this Schedule, to have been to the receiver.
(1) This clause applies if the ownership of leviable grain legumes passes
from the producer of the grain legumes to a person in a way that does not
involve, or to a number of persons in succession, in ways none of which
involves, the delivery of those grain legumes to any person.
(2) A reference in this Schedule to the producer must, in
relation to those grain legumes, be read as a reference to that person or to the
last of those persons, as the case may be.
(1) This clause applies if, under a regulation made for the purposes of
the definition of leviable grain legumes in clause 1, seeds of a
particular kind or kinds commence to be leviable grain legumes during a levy
year.
(2) A reference in this Schedule to leviable grain legumes delivered or
processed in that year is to be read as not including a reference to any seeds
of the kind or kinds prescribed by that regulation that were delivered or
processed, as the case may be, before the date of commencement of that
regulation.
(1) Levy is imposed on leviable grain legumes produced in Australia
(whether before or after the commencement of this Schedule) if, on or after the
date that is the relevant date in relation to the grain legumes, the producer of
the grain legumes:
(a) delivers the grain legumes to another person (otherwise than for
storage on behalf of the producer); or
(b) processes the grain legumes.
(2) For the purposes of subclause (1), the relevant date
is:
(a) in the case of peanuts, the seeds of lupins or the seeds of field
peas—the date of commencement of this clause; or
(b) in the case of seeds prescribed for the purposes of the definition of
leviable grain legumes in clause 1, where the regulation concerned
is covered by clause 9—the date of commencement of this clause;
or
(c) in the case of leviable grain legumes that are of a kind prescribed
for the purposes of the definition of leviable grain legumes in
clause 1, where the regulation concerned is not covered by clause 9—the
date of commencement of the regulation concerned.
(3) If, in a levy year:
(a) leviable grain legumes are delivered to a particular person by
producers of grain legumes; and
(b) apart from this subclause, the total amount of levy imposed by this
Schedule on the grain legumes would be less than the leviable amount;
levy is not imposed by this Schedule on the grain legumes.
(4) Levy is not imposed by this Schedule on leviable grain legumes
if:
(a) the grain legumes are processed by or for the producer; and
(b) all the products and by-products of the processing of those grain
legumes are used by the producer for domestic purposes but not for commercial
purposes.
(5) If, in a levy year:
(a) a producer processes leviable grain legumes that the producer has
produced; and
(b) paragraph (4)(b) does not apply in respect of the grain legumes;
and
(c) apart from this subclause, the total amount of levy imposed by this
Schedule on the grain legumes would be less than the leviable amount;
levy is not imposed by this Schedule on the grain legumes.
(1) The rate of levy imposed by this Schedule is:
(a) 1% of the value of the leviable grain legumes; or
(b) if a different rate is prescribed by the regulations—that
different rate.
(2) The prescribed rate must not be more than 3% of the value of the
leviable grain legumes.
The levy imposed by this Schedule on leviable grain legumes is payable by
the producer of the grain legumes.
Before the Governor-General makes a regulation for the purposes
of:
(a) the definition of leviable amount in clause 1;
or
(b) the definition of leviable grain legumes in clause 1;
or
(c) clause 6;
the Minister must take into consideration any relevant recommendation made
to the Minister by the growers’ organisation.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Grain Legumes Levy Act 1985; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
dried grapes means grapes containing less than 60% of
moisture by mass.
fresh grapes means grapes containing not less than 60% of
moisture by mass.
prescribed goods means:
(a) fresh grapes; and
(b) dried grapes; and
(c) grape juice, whether single strength or concentrated;
being grapes or grape juice produced in Australia.
representative organisation means:
(a) where the levy imposed by this Schedule is not attached to an R&D
Corporation or R&D Fund under section 5 of the Primary Industries and
Energy Research and Development Act 1989—an organisation in respect of
which a declaration is in force under section 5D of the Rural Industries
Research Act 1985 in relation to prescribed goods; or
(b) where the levy imposed by this Schedule is attached to an R&D
Corporation under section 5 of the Primary Industries and Energy Research and
Development Act 1989—an organisation declared under section 7 of that
Act to be a representative organisation in relation to the Corporation;
or
(c) where the levy imposed by this Schedule is attached to an R&D Fund
under section 5 of that Act—an organisation declared under section 7 of
that Act to be a representative organisation in relation to the R&D Council
in respect of which the R&D Fund is established under that Act.
For the purposes of this Schedule, the quantity of fresh grapes that is
the equivalent of a quantity of prescribed goods other than fresh grapes is a
number of tonnes equal to:
(a) in the case of dried grapes—a number worked out by multiplying
the number of tonnes of that quantity of dried grapes by 3; and
(b) in the case of grape juice—a number worked out by dividing the
number of litres of that quantity of grape juice:
(i) in the case of single-strength grape juice—by 800 or, if another
number is prescribed for the purposes of this subparagraph, that other number;
and
(ii) in the case of concentrated grape juice—by a number that bears
to the number referred to in subparagraph (i) the same proportion that the
strength of the single-strength grape juice from which the concentrated grape
juice was derived bears to the strength of the concentrated grape
juice.
For the purposes of this Schedule, premises are a processing
establishment during a year if the quantity (if any) of fresh grapes,
together with the fresh grape equivalent of the quantity (if any) of prescribed
goods other than fresh grapes, used in the processing of prescribed goods at
those premises during:
(a) that year; or
(b) either of the immediately preceding 2 years (including years
commencing before the commencement of this Schedule);
amounts, or amounted, to not less than 5 tonnes.
(1) Levy is imposed on prescribed goods delivered to a processing
establishment in Australia after the commencement of this Schedule.
(2) Levy is not imposed by this Schedule in respect of:
(a) prescribed goods that are delivered during a year to a processing
establishment that is an exempt processing establishment in relation to that
year; or
(b) dried grapes in respect of which levy is payable under Schedule 9 or
the repealed Dried Fruits Levy Act 1971; or
(c) grape juice that is delivered to a processing establishment during a
year and that was concentrated or extracted at:
(i) another processing establishment; or
(ii) premises where the principal activity carried on during that year was
the processing of prescribed goods.
(3) For the purposes of subclause (2), a processing establishment is an
exempt processing establishment in relation to a year if the quantity (if any)
of fresh grapes, together with the fresh grape equivalent of the quantity (if
any) of prescribed goods other than fresh grapes, used in the processing of
prescribed goods at the processing establishment during the year amounts to less
than 20 tonnes.
(4) The regulations may exempt prescribed goods included in a specified
class of prescribed goods from levy imposed by this Schedule.
(1) The rate of levy imposed by this Schedule in respect of prescribed
goods is:
(a) in the case of fresh grapes—the standard amount per tonne of the
grapes; and
(b) in any other case—the standard amount per tonne of the fresh
grape equivalent of the prescribed goods.
(2) In subclause (1):
standard amount means such amount, not exceeding $2, as is
prescribed by the regulations.
Levy imposed by this Schedule on prescribed goods is payable by the
producer of the prescribed goods.
Before the Governor-General makes regulations for the purposes of clause
5, the Minister must take into consideration any relevant recommendation made to
the Minister by a representative organisation.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision
of the Grape Research Levy Act 1986; and
(b) the regulations were in force immediately before the commencement of
this clause.
(2) The regulations have effect, after the commencement of this clause, as
if they had been made for the purposes of the corresponding provision of this
Schedule.
In this Schedule:
Corporation means the Australian Horticultural
Corporation.
producers’ organisation means:
(a) the organisation known as the Federal Council of Australian
Apiarists’ Associations; or
(b) if another organisation is specified in the regulations—that
organisation.
R&D authority means:
(a) where the levy imposed by this Schedule is not attached to an R&D
Corporation or R&D Fund under section 5 of the Primary Industries and
Energy Research and Development Act 1989—the Honey Research Council
established under subsection 11(2) of the Rural Industries Research Act
1985; or
(b) where the levy imposed by this Schedule is attached to an R&D
Corporation under section 5 of the Primary Industries and Energy Research and
Development Act 1989—the R&D Corporation; or
(c) where the levy imposed by this Schedule is attached to an R&D Fund
under section 5 of that Act—the R&D Council in respect of which the
R&D Fund is established under that Act.
R&D Corporation has the same meaning as in the Primary
Industries and Energy Research and Development Act 1989.
R&D Council has the same meaning as in the Primary
Industries and Energy Research and Development Act 1989.
R&D Fund has the same meaning as in the Primary
Industries and Energy Research and Development Act 1989.
(1) Levy is imposed on honey produced in Australia (whether before or
after the commencement of this Schedule) that is sold after the commencement of
this Schedule.
(2) Levy is not imposed by this clause in relation to a sale of honey
if:
(a) levy has been imposed by this clause, or by the repealed Honey Levy
Act (No. 1) 1962, on the honey because of a previous sale of the honey;
or
(b) under the contract of sale, the honey is:
(i) to be delivered to a place outside Australia; or
(ii) to be placed on board a ship or aircraft for export from Australia;
or
(c) the buyer gives to the seller a certificate in accordance with the
prescribed form of the buyer’s intention to export the honey, and neither
the seller nor any other person has, in relation to any previous sale of the
honey, given a certificate for the purposes of this paragraph or paragraph
4(2)(d) of the repealed Honey Levy Act (No. 1) 1962.
(3) Levy is not imposed by this clause on honey sold by a person in a
month (other than honey sold by the producer by prescribed sale) if the total
weight of that honey, and any other honey used by the person in that month in
the production of other goods, is not more than 50 kilograms.
(4) Levy is not imposed by this clause on honey sold in a year by the
producer by prescribed sale if the total weight of that honey, and any other
honey used by the producer in that year in the production of other goods, is not
more than 600 kilograms.
(5) The regulations may exempt a specified class of persons from levy
imposed by this clause.
(1) Levy is imposed on honey produced in Australia (whether before or
after the commencement of this Schedule) that is used by a person in the
production of other goods, if that use occurs after the commencement of this
Schedule.
(2) Levy is not imposed by this clause on honey on which levy has been
imposed by clause 2 or by the repealed Honey Levy Act (No. 1)
1962.
(3) Levy is not imposed by this clause on honey used by a person (other
than the producer) in a month in the production of other goods if the honey so
used by the person in that month, together with the honey, if any, sold by the
person in that month, weighs not more than 50 kilograms.
(4) Levy is not imposed by this clause on honey that, in a year, is used
by the producer in the production of other goods if the honey so used by the
producer in that year, together with the honey, if any, sold by the producer by
prescribed sale in that year, weighs not more than 600 kilograms.
(5) Levy is not payable under this Schedule by a person included in a
prescribed class of persons.
(1) The rate of levy imposed by clause 2 on honey is the sum of:
(a) a levy at the rate of 1.80 cents per kilogram of honey or, if another
rate (not exceeding 5 cents per kilogram of honey) is prescribed for the
purposes of this paragraph, that other rate; and
(b) a levy at the rate of 0.25 cent per kilogram of honey or, if another
rate (not exceeding 0.75 cent per kilogram of honey) is prescribed for the
purposes of this paragraph, that other rate.
(2) The rate of levy imposed by clause 3 on honey is the sum of:
(a) a levy at the rate of 1.80 cents per kilogram of honey or, if another
rate (not exceeding 5 cents per kilogram of honey) is prescribed for the
purposes of this paragraph, that other rate; and
(b) a levy at the rate of 0.25 cent per kilogram of honey or, if another
rate (not exceeding 0.75 cent per kilogram of honey) is prescribed for the
purposes of this paragraph, that other rate.
(1) Levy imposed by clause 2 in relation to the sale of honey is payable
by the producer of the honey.
(2) Levy imposed by clause 3 is payable by the person who uses the honey
in the production of other goods.
(1) Before the Governor-General makes regulations prescribing a class of
persons for the purposes of subclause 2(5) or 3(5), the Minister must take into
consideration any relevant recommendation made to the Minister by the
producers’ organisation.
(2) Before the Governor-General makes regulations for the purposes of
paragraph 4(1)(a) or 4(2)(a) of this Schedule, the Minister must take into
consideration any relevant recommendation made to the Minister by the
producers’ organisation.
(3) The producers’ organisation must not make a recommendation under
subclause (1) or (2) unless the producers’ organisation has consulted with
the Corporation in relation to the recommendation.
(4) Before the Governor-General makes regulations for the purposes of
paragraph 4(1)(b) or 4(2)(b) of this Schedule, the Minister must take into
consideration any relevant recommendation made to the Minister by the R&D
authority or by the producers’ organisation.