Commonwealth Numbered Acts

DAIRY PRODUCE LEVY (No. 1) ACT 1986 No. 55 of 1986 - SECT 9

9. (1) Subject to this Act, levy is imposed on dairy products produced at a
factory on or after 1 July 1986.

(2) Where a person by whom the levy imposed on any dairy products is payable
or has been paid satisfies an authorised person that the dairy products -

   (a)  have been destroyed while owned by the first-mentioned person;

   (b)  while owned by the first-mentioned person, have been damaged, or have
        deteriorated, to such an extent that they have become unsaleable,
        whether as dairy products or otherwise;

   (c)  have been exported from Australia, whether by the first-mentioned
        person or by another person; or

   (d)  have been used, whether by the first-mentioned person or by another
        person, in the production of other products that have been exported
        from Australia, whether by the first-mentioned person or by another
        person, the authorised person shall give a certificate accordingly
        and, thereupon, sub-section (1) shall be deemed not to have applied in
        respect of those dairy products and, if that levy or part of that levy
        has been paid, the amount so paid shall be refunded.

(3) An authorised person shall not give a certificate under sub-section (2) in
relation to dairy products that have been used in the production of other
products (in this sub-section referred to as the "mixed products") that have
been exported from Australia unless the person by whom the levy imposed on
those dairy products is payable or has been paid satisfies the authorised
person that -

   (a)  those dairy products, and any other dairy products used in the
        production of the mixed products, constituted not less than the
        minimum percentage by volume of the ingredients used in the production
        of the mixed products; and

   (b)  the mixed products, when so exported -

        (i)    comprised a consignment the weight of which was not less than
               the minimum weight; or

        (ii)   were part of a consignment -

                (A)  the weight of which was not less than the minimum weight;
                     and

                (B)  the other products in which were either dairy products or
                     products the ingredients used in the production of each
                     of which were constituted by not less than the
                     minimum percentage by volume of dairy products.

(4) In sub-section (3) -

"minimum percentage" means such percentage (not exceeding 75%) as is
prescribed from time to time for the purposes of this definition;

"minimum weight" means 15 tonnes or, if a lesser weight is prescribed for the
purposes of this definition, that lesser weight.

(5) Where a person by whom the levy imposed on any dairy products is payable
or has been paid sells those dairy products to the Corporation, sub-section
(1) shall be deemed not to have applied in respect of those dairy products
and, if that levy or a part of that levy has been paid, the amount so paid
shall be refunded.

(6) Where the Corporation sells dairy products referred to in sub-section (5),
levy is imposed on those dairy products.

(7) Sub-section (6) does not apply in relation to dairy products that -

   (a)  have been sold in Australia by or on behalf of the Corporation for
        delivery to a place outside Australia or for delivery to a ship or
        aircraft for export from Australia; or

   (b)  having been exported from Australia for the purpose of sale outside
        Australia, have been sold by or on behalf of the Corporation at a
        place outside Australia.