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This is a Bill, not an Act. For current law, see the Acts databases.
1996-97-98
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
National
Residue Survey (Customs) Levy Bill 1998
No.
, 1998
(Primary Industries and
Energy)
A Bill for an Act to impose
National Residue Survey Levies that are duties of customs
9800320—787/27.2.1998—(3/98) Cat. No. 97 2664 0 ISBN
0644 516852
Contents
A Bill for an Act to impose National Residue Survey
Levies that are duties of customs
The Parliament of Australia enacts:
This Act may be cited as the National Residue Survey (Customs) Levy
Act 1998.
(1) Subject
to subsection (2), this Act commences on a day to be fixed by
Proclamation.
(2) If
this Act does not commence under subsection (1) within the period of 6 months
beginning on the day on which this Act receives the Royal Assent, it commences
on the first day after the end of that period.
The following is a simplified outline of this Act:
• This Act imposes National Residue Survey
Levies that are duties of customs.
• Each Schedule 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.
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.
However, it does not bind the Crown in right of the Commonwealth.
This Act authorises the imposition of a levy only so far as the levy is a
duty of customs 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:
aquatic animal means:
(a) live, fresh or processed fish; and
(b) crustaceans and molluscs; and
(c) aquatic reptiles; and
(d) all other forms of amphibious or aquatic animal life;
but does not include:
(e) aquatic mammals; or
(f) oyster spat or live fish ova; or
(g) aquarium fish; or
(h) shells from which the fish have been removed.
aquatic animal product means a product of which the major
component is aquatic animals.
(1) National Residue Survey Levy is imposed on the export of aquatic
animals, or aquatic animal products, from Australia after the commencement of
this Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule if the
aquatic animal or aquatic animal product is prescribed for the purposes of this
subclause.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
the export of aquatic animals of a particular class or aquatic animal products
produced from aquatic animals of a particular class is:
(a) the rate specified in the third column of the following table opposite
that class; or
(b) if regulations are made prescribing a rate in relation to that class,
being a rate that does not exceed the rate specified in the fourth column of the
following table opposite that class—that prescribed rate.
Rates table |
|||
---|---|---|---|
|
Class of aquatic animal |
Operative rate of levy |
Maximum rate of levy |
1 |
fin fish |
1 cent per kilogram |
5 cents per kilogram |
2 |
abalone |
1 cent per kilogram |
5 cents per kilogram |
3 |
other crustaceans and molluscs |
1 cent per kilogram |
5 cents per kilogram |
4 |
any other aquatic animal |
1 cent per kilogram |
5 cents per kilogram |
(2) The regulations may prescribe different rates in relation
to:
(a) different groups of aquatic animals within the same class of aquatic
animals; and
(b) aquatic animal products produced from different groups of aquatic
animals within the same class of aquatic animals.
(3) Subclause (2) does not affect the application of subsection 33(3A) of
the Acts Interpretation Act 1901.
National Residue Survey Levy imposed by this Schedule on the export of
aquatic animals or aquatic animal products is payable by the producer of the
aquatic animals or aquatic animal products.
In this Schedule:
cattle and dairy cattle have the same
respective meanings as in the Cattle (Producers) Export Charges Act
1997.
(1) National Residue Survey Levy is imposed on the export of cattle (other
than dairy cattle) from Australia after the commencement of this Schedule if
levy under Schedule 1 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 cattle.
(2) National Residue Survey Levy is imposed on the export of cattle (other
than dairy cattle) from Australia after the commencement of this Schedule
if:
(a) the cattle 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) 60 days;
(ii) the period for which the cattle are required under the Quarantine
Act 1908 to be held in quarantine before being exported;
(iii) the period for which the cattle are required under the law of the
country to which they are being exported to be held in quarantine before being
exported.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
the export of each head of cattle (other than a chargeable bobby calf) is 32
cents or, if another rate (not exceeding 35 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 cattle that is a chargeable bobby calf is 26 cents
or, if another rate (not exceeding 35 cents) is prescribed by the regulations,
the other rate.
(3) For the purposes of subclause (1), a cow with a calf at foot are
together taken to constitute a single head of cattle.
(4) In this clause:
chargeable bobby calf means a bovine animal:
(a) which, at the time when it is exported, had or has a liveweight that
did not or does not exceed 80kg; or
(b) which has not had its liveweight determined at the time when it is
exported 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 40kg;
but does not include:
(c) a buffalo; or
(d) a calf at foot with a cow.
intermediary means 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
National Residue Survey Levy imposed by this Schedule.
The National Residue Survey Levy imposed by this Schedule on the export
of cattle is payable by the producer of the cattle.
In this Schedule:
honey means honey that is produced in Australia.
(1) National Residue Survey Levy is imposed on honey exported from
Australia after the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule on honey
on which National Residue Survey Levy imposed by:
(a) Schedule 7 to the National Residue Survey (Excise) Levy Act
1998; or
(b) the repealed National Residue Survey (Honey) Levy Act
1992;
has been paid or is payable.
(3) National Residue Survey Levy is not imposed by this Schedule on honey
exported from Australia by a person in a month if the weight of the total
quantity of the honey exported from Australia by the person in that month is 50
kilograms or less.
(4) The regulations may exempt a specified class of honey from National
Residue Survey Levy imposed by this Schedule.
The rate of National Residue Survey Levy imposed by this Schedule on
honey is 0.25 cents per kilogram or, if another rate (not exceeding 0.3 cents
per kilogram) is prescribed by the regulations, the other rate.
The National Residue Survey Levy imposed by this Schedule on honey is
payable by the producer of the honey.
In this Schedule:
apples means fruit of any species of the genus
Malus.
box, in relation to apples or pears, means:
(a) a container of a kind:
(i) ordinarily used in the Australian horticultural industry for packing
apples or pears; and
(ii) ordinarily known in that industry as a 36 litre box; or
(b) if the apples or pears are not packed in a container of the kind
mentioned in paragraph (a)—18 kilograms.
eligible horticultural products means horticultural products
specified in regulations made for the purposes of this definition.
horticultural products has the same meaning as in the
Horticultural Export Charge Act 1987.
leviable horticultural products means:
(a) onions; or
(b) apples; or
(c) pears; or
(d) eligible horticultural products.
onion means a bulb of the species Allium
cepa.
pears means fruit of any species of the genus Pyrus,
except fruit of the species Pyrus pyrifolia (nashi).
(1) National Residue Survey Levy is imposed on leviable horticultural
products produced in Australia (whether before or after the commencement of this
Schedule) that are exported from Australia after the commencement of this
Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule on
leviable horticultural products if the producer has paid levy imposed by
Schedule 9 to the National Residue Survey (Excise) Levy Act 1998 on those
products.
(3) The regulations may exempt from National Residue Survey Levy imposed
by this Schedule:
(a) leviable horticultural products exported by a specified class of
persons; or
(b) specified subclasses of a class of leviable horticultural
products.
The rate of National Residue Survey Levy imposed by this Schedule on
onions is 40 cents per tonne or, if another rate (not exceeding $5.00 per tonne)
is prescribed by the regulations, the other rate.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
apples is 1 cent per box or, if another rate (not exceeding 1.1 cents per box)
is prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on
pears is 1 cent per box or, if another rate (not exceeding 1.1 cents per box) is
prescribed by the regulations, the other rate.
(1) The rate of National Residue Survey Levy imposed by this Schedule on a
particular class of eligible horticultural products is the rate that, under the
regulations, is applicable to that class.
(2) If the Australian Statistician has published an average annual unit
gross value in relation to a class of eligible horticultural products for the
first 3 of the 4 immediately preceding financial years, the rate of National
Residue Survey Levy imposed by this Schedule in the current financial year in
relation to products in that class must not exceed 2% of the average of those
values.
(3) Different rates may be prescribed by the regulations for different
classes of eligible horticultural products.
(4) Subclause (3) does not affect the application of subsection 33(3A) of
the Acts Interpretation Act 1901.
The National Residue Survey Levy imposed by this Schedule on leviable
horticultural products is payable by the producer of the products.
Without limiting the manner in which classes of leviable horticultural
products may be described in the regulations, the regulations may describe such
classes by reference to:
(a) the use for which the products are exported or sold for export;
or
(b) the state, form or condition of the products, whether by reference to
a process or otherwise.
In this Schedule:
lamb and sheep have the same respective
meanings as in the Live-stock (Producers) Export Charges Act
1997.
(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.
(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.
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.