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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 (Excise) Levy Bill 1998
No.
, 1998
(Primary Industries and
Energy)
A Bill for an Act to impose
National Residue Survey Levies that are duties of excise
9800220—787/27.2.1998—(2/98)
Cat. No. 97 2663 2 ISBN 0644 516844
Contents
A Bill for an Act to impose National Residue Survey
Levies that are duties of excise
The Parliament of Australia enacts:
This Act may be cited as the National Residue Survey (Excise) 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 excise.
• 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 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.
(1) In this Schedule:
cattle, dairy cattle, licensed dairy
farmer and lot-fed cattle have the same respective
meanings as in the Cattle Transactions Levy Act 1997.
(2) 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.
(3) 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) National Residue Survey 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 would not be payable under paragraph (a), (b)
or (c).
(2) National Residue Survey 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 the Beef Production Levy Act 1990,
is determined or is taken, for the purposes of that Act, 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, a State or a 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 under this Schedule 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 National Residue Survey Levy imposed by this Schedule
on:
(a) a transaction by which the ownership of cattle is transferred;
or
(b) the delivery or slaughter of cattle;
is:
(c) 32 cents per each head of cattle that is not a leviable bobby calf or,
if another rate (not exceeding 35 cents) is prescribed by the regulations, the
other rate; and
(d) 26 cents per each head of cattle that is a leviable bobby calf or, if
another rate (not exceeding 35 cents) is prescribed by the regulations, the
other rate.
(2) For the purposes of paragraph (1)(c), a cow with a calf at foot are
together taken to constitute a single head of cattle.
(3) In this clause:
leviable bobby calf means a bovine animal:
(a) which has been slaughtered and the dressed weight of whose carcase did
not or does not exceed 40kg; 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 80kg; 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 40kg;
but does not include:
(d) a buffalo; or
(e) a head of lot-fed cattle; or
(f) 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.
(1) The National Residue Survey Levy imposed on a transaction by paragraph
2(1)(a) is payable by the person who owned the cattle immediately before the
transaction was entered into.
(2) The National Residue Survey Levy imposed on the delivery of cattle by
paragraph 2(1)(b) is payable by the person who owned the cattle immediately
before the delivery.
(3) The National Residue Survey Levy imposed on the slaughter of cattle by
paragraph 2(1)(c) or (d) is payable by the person who owned the cattle at the
time of the slaughter.
In this Schedule:
barley means Hordeum spp.
eligible coarse grain means coarse grain of a kind specified
in regulations made for the purposes of this definition.
leviable coarse grain means:
(a) the grain harvested from barley, oats or grain sorghum; or
(b) eligible coarse grain.
oats means Avena sativa.
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 eligible 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) National Residue Survey Levy is imposed on leviable coarse grain
produced in Australia 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) National Residue Survey Levy is not imposed by this Schedule on
leviable coarse grain if:
(a) the grain is produced by a producer and is processed by or for the
producer; and
(b) all the products and by-products of the processing of that grain are
used by the producer for domestic purposes but not for commercial
purposes.
(3) The regulations may exempt a specified class of leviable coarse grain
from National Residue Survey Levy imposed by this Schedule.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
grain harvested from barley, oats or grain sorghum is 0.015% of the value of the
grain or, if another rate (not exceeding 0.03% of the value of the grain) is
prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on a
particular kind of eligible coarse grain is the rate that, under the
regulations, is applicable to that grain. However, the rate must not exceed
0.03% of the value of the grain.
(3) Different rates may be prescribed by the regulations for different
kinds of leviable coarse grain.
(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
coarse grain is payable by the producer of the grain.
(1) In this Schedule:
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.
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.
(2) 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.
(1) National Residue Survey Levy is imposed on relevant dairy
produce:
(a) supplied by the producer after the commencement of this Schedule and
before 1 July 2000; and
(b) in relation to which the producer has received, or is entitled to
receive, a payment relating to liquid milk for human consumption in
Australia.
(2) National Residue Survey Levy is imposed on relevant dairy
produce:
(a) delivered to a manufacturer by the producer after the commencement of
this Schedule and before 1 July 2000; or
(b) produced by a manufacturer and used by the manufacturer, after the
commencement of this Schedule and before 1 July 2000, in the manufacture of
dairy produce;
other than dairy produce referred to in subclause (1).
(3) If National Residue Survey Levy is imposed by subclause (1) or (2) on
particular relevant dairy produce (the leviable produce), that
subclause does not have the effect of imposing any further National Residue
Survey Levy on:
(a) the leviable produce; or
(b) relevant dairy produce produced by modifying, or extracting material
from, the leviable produce.
The rate of National Residue Survey Levy imposed by this Schedule on
relevant dairy produce is $0.00 per kilogram of the total of the milk fat
content of the relevant dairy produce or, if another rate (not exceeding 0.5
cents per kilogram) is prescribed by the regulations, the other rate.
(1) The National Residue Survey Levy imposed on relevant dairy produce by
subclause 2(1) is payable by the producer of the relevant dairy
produce.
(2) The National Residue Survey Levy imposed on relevant dairy produce by
subclause 2(2) is payable by the manufacturer of the relevant dairy
produce.
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.
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.
National Residue Survey Levy is imposed on dried fruits received for
processing, if the receipt occurs after the commencement of this
Schedule.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
dried fruits is $0.00 per tonne or, if another rate (not exceeding $1.00 per
tonne) is prescribed by the regulations, the other rate.
(2) Different rates may be prescribed for different kinds of dried
fruits.
(3) Subclause (2) does not affect the application of subsection 33(3A) of
the Acts Interpretation Act 1901.
(4) For the purposes of the calculation of National Residue Survey Levy
imposed by this Schedule, the weight of any dried fruits is their weight at the
time when they were received for processing.
The National Residue Survey Levy imposed by this Schedule on dried fruits
is payable by the producer of the dried fruits.
In this Schedule:
game animal means a wild animal that has been killed in its
habitat by a shot from a firearm.
(1) National Residue Survey Levy is imposed on the processing at a
processing establishment of game animals intended for human consumption, if the
processing occurs after the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule if the
game animal is prescribed for the purposes of this subclause.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
game 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.
|
Rate of levy |
|||
|---|---|---|---|
|
|
Class of game animal |
Operative rate of levy |
Maximum rate of levy |
|
1 |
Pigs |
12 cents per carcase |
40 cents per carcase |
|
2 |
Goats |
3 cents per carcase |
40 cents per carcase |
|
3 |
Kangaroos |
4 cents per carcase |
40 cents per carcase |
|
4 |
Other game |
0 cents per carcase |
40 cents per carcase |
(2) The regulations may prescribe different rates in relation to different
kinds of game animals within a class of game 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 processing
of game animals is payable by the producer of the game animals.
In this Schedule:
eligible grain legumes means seeds of a leguminous plant
which are specified in regulations made 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) the seeds of chickpeas (Cicer arietinum); or
(d) eligible grain legumes.
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 eligible grain legumes in clause 1, seeds of a
particular kind 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 prescribed by that regulation that were delivered or processed, as
the case may be, before the date of commencement of that regulation.
(1) National Residue Survey Levy is imposed on leviable grain legumes
produced in Australia 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 the seeds of lupins, field peas or chickpeas (Cicer
arietinum)—the date of commencement of this clause; or
(b) in the case of leviable grain legumes that are of a kind prescribed by
a regulation made for the purposes of the definition of eligible grain
legumes in clause 1—the date of commencement of the
regulation.
(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 National Residue Survey
Levy imposed by this Schedule on the grain legumes would be less than the
leviable amount;
National Residue Survey Levy is not imposed by this Schedule on the grain
legumes.
(4) National Residue Survey 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 National Residue Survey
Levy imposed by this Schedule on the grain legumes would be less than the
leviable amount;
National Residue Survey Levy is not imposed by this Schedule on the grain
legumes.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
the seeds of lupins, field peas or chickpeas (Cicer arietinum) is 0.015%
of the value of the seeds or, if another rate (not exceeding 0.03% of the value
of the seeds) is prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on a
particular kind of eligible grain legumes is the rate that, under the
regulations, is applicable to those legumes. However, the rate must not exceed
0.03% of the value of those legumes.
(3) Different rates may be prescribed by the regulations for different
kinds of leviable grain legumes.
(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
grain legumes is payable by the producer of the grain legumes.
In this Schedule:
honey means honey that is produced in Australia.
(1) National Residue Survey Levy is imposed on honey that is sold after
the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this clause in relation
to a sale of honey if:
(a) National Residue Survey Levy has been imposed by this clause 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 seller is the producer of the honey and the buyer is a first
purchaser; or
(d) 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 Honey Levy Act (No. 1) 1962.
(3) National Residue Survey 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 50 kilograms or
less.
(4) National Residue Survey Levy is not imposed by this clause on honey
sold in a financial 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 600 kilograms or less.
(5) The regulations may exempt a specified class of persons from National
Residue Survey Levy imposed by this clause.
(1) National Residue Survey Levy is imposed on honey used after the
commencement of this Schedule in the production of other goods.
(2) National Residue Survey Levy is not imposed by this clause on honey if
National Residue Survey Levy has been imposed on the honey by clause
2.
(3) National Residue Survey 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 total weight of that honey, and any other honey sold by the person
in that month, is 50 kilograms or less.
(4) National Residue Survey Levy is not imposed by this clause on honey
used by the producer in a financial year if the total weight of that honey, and
any other honey sold by the producer by prescribed sale in that year, is 600
kilograms or less.
(5) The regulations may exempt a specified class of persons from National
Residue Survey Levy imposed by this clause.
(1) The rate of National Residue Survey Levy imposed by this Schedule in
relation to the sale of 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.
(2) The rate of National Residue Survey Levy imposed by this Schedule in
relation to the use of honey in the production of other goods 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.
(1) The National Residue Survey Levy imposed by this Schedule in relation
to the sale of honey is payable by the producer of the honey.
(2) The National Residue Survey Levy imposed by this Schedule in relation
to the use of honey in the production of other goods is payable by the person
using that honey in that production.
(1) National Residue Survey Levy is imposed on the slaughter at an
abattoir of horses intended for human consumption, if the slaughter occurs after
the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule on the
slaughter of horses whose carcases are, under a law of the Commonwealth, a
State, the Australian Capital Territory or the Northern Territory, condemned or
rejected by an inspector as being unfit for human consumption.
The rate of National Residue Survey Levy imposed by this Schedule on the
slaughter of horses is $4.00 per head or, if another rate (not exceeding $5.00
per head) is prescribed by the regulations, the other rate.
The National Residue Survey Levy imposed by this Schedule on the
slaughter of horses is payable by the producer of the horses.
In this Schedule:
apple juice includes:
(a) cider; and
(b) any beverage distilled from apples.
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.
citrus fruit means:
(a) fruit of any species of the genus Citrus or the genus
Fortunella; or
(b) any plant originating as a result of hybridisation between, or within,
either of those genera;
and includes the fruit of plants commonly known as calamondin, citrons,
cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos),
sevilles, tangelos, tangerines and tangors.
eligible horticultural products means horticultural products
specified in regulations made for the purposes of this definition.
fruit juice includes apple juice and pear juice.
horticultural products has the same meaning as in the
Horticultural Levy Act 1987.
juicing apples means apples:
(a) sold by the producer to a buying agent or a first purchaser, or
through a selling agent, for use in the production in Australia of fruit juice;
or
(b) used by the producer in the production in Australia of fruit
juice.
juicing pears means pears:
(a) sold by the producer to a buying agent or a first purchaser, or
through a selling agent, for use in the production in Australia of fruit juice;
or
(b) used by the producer in the production in Australia of fruit
juice.
leviable horticultural products means:
(a) potatoes; or
(b) onions; or
(c) apples; or
(d) pears; or
(e) citrus fruits; or
(f) table grapes; or
(g) stone fruits; or
(h) eligible horticultural products.
onion means a bulb of the species Allium
cepa.
pear juice includes:
(a) perry; and
(b) any beverage distilled from pears.
pears means fruit of any species of the genus Pyrus,
except fruit of the species Pyrus pyrifolia (nashi).
potato means a tuber of the species Solanum
tuberosum.
processing apples means apples:
(a) sold by the producer to a buying agent or a first purchaser, or
through a selling agent, for use in the production in Australia of a processed
product other than fruit juice; or
(b) used by the producer in the production in Australia of a processed
product other than fruit juice.
processing pears means pears:
(a) sold by the producer to a buying agent or a first purchaser, or
through a selling agent, for use in the production in Australia of a processed
product other than fruit juice; or
(b) used by the producer in the production in Australia of a processed
product other than fruit juice.
stone fruit means:
(a) a fruit of the species Prunus domestica, Prunus
salicina, Prunus besseyi, Prunus americana, Prunus
nigra, Prunus munsoniana, Prunus insititia, Prunus
cerasifera or Prunus spinosa, commonly called plum; or
(b) a fruit of the species Prunus armeniaca, commonly called
apricot; or
(c) a fruit of the species Prunus persica, commonly called
nectarine or peach; or
(d) a stone fruit of a kind specified in regulations made for the purposes
of this definition.
(1) National Residue Survey Levy is imposed on leviable horticultural
products (other than leviable horticultural products of a class prescribed for
the purposes of subclause (2)) produced in Australia, if the producer of the
products:
(a) sells the products to another person; or
(b) uses the products in the production of other goods;
after the commencement of this Schedule.
(2) National Residue Survey Levy is imposed on leviable horticultural
products of a class prescribed for the purposes of this subclause on the basis
of the amount of leviable horticultural products of that class that is presumed,
in accordance with the regulations, to be produced in Australia after the
commencement of this Schedule.
(3) National Residue Survey Levy is not imposed by this Schedule on
leviable horticultural products that are exported from Australia.
(4) The regulations may exempt from National Residue Survey Levy imposed
by this Schedule:
(a) leviable horticultural products produced by specified classes of
producers; or
(b) specified subclasses of a class of leviable horticultural
products.
The rate of National Residue Survey Levy imposed by this Schedule on
potatoes is $0.00 per tonne or, if another rate (not exceeding 10 cents per
tonne) is prescribed by the regulations, the other rate.
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 (other than juicing apples or processing 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 (other than juicing pears or processing 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.
(3) The rate of National Residue Survey Levy imposed by this Schedule on
juicing apples is 10 cents per tonne or, if another rate (not exceeding 60 cents
per tonne) is prescribed by the regulations, the other rate.
(4) The rate of National Residue Survey Levy imposed by this Schedule on
juicing pears is 10 cents per tonne or, if another rate (not exceeding 60 cents
per tonne) is prescribed by the regulations, the other rate.
(5) The rate of National Residue Survey Levy imposed by this Schedule on
processing apples is 20 cents per tonne or, if another rate (not exceeding 60
cents per tonne) is prescribed by the regulations, the other rate.
(6) The rate of National Residue Survey Levy imposed by this Schedule on
processing pears is 20 cents per tonne or, if another rate (not exceeding 60
cents per tonne) is prescribed by the regulations, the other rate.
The rate of National Residue Survey Levy imposed by this Schedule on
citrus fruits is $0.00 per tonne or, if another rate (not exceeding 60 cents per
tonne) is prescribed by the regulations, the other rate.
The rate of National Residue Survey Levy imposed by this Schedule on
table grapes is $0.00 per tonne or, if another rate (not exceeding 80 cents per
tonne) is prescribed by the regulations, the other rate.
The rate of National Residue Survey Levy imposed by this Schedule on
stone fruits is $0.00 per tonne or, if another rate (not exceeding 80 cents per
tonne) 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) If the Australian Statistician has published an annual gross value of
production 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 be such that the total levy
collected is likely to exceed 2% of the average of the gross values of
production in those 3 years.
(1) Different rates may be prescribed by the regulations for different
classes of leviable horticultural products.
(2) This clause 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.
(1) 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 sold by the producer; or
(b) the use to which the products are put by the producer; or
(c) the state, form or condition of the products, whether by reference to
a process or otherwise.
(2) Without limiting the manner of determining the amount of leviable
horticultural products of a class prescribed for the purposes of subclause 2(2)
that is presumed to be produced in Australia, the regulations may prescribe a
manner of determining that amount by reference to one or more of the
following:
(a) the area under cultivation for the production of those leviable
horticultural products;
(b) the number or quantity of trees, shrubs, plants, bulbs, corms or
tubers used or to be used for the production of those leviable horticultural
products;
(c) the maturity of trees, shrubs or plants under cultivation for the
production of those leviable horticultural products.
(1) In this Schedule:
chicken means a chicken hatched from the egg of a
domesticated fowl.
hatchery means a hatchery where chickens are hatched for
commercial purposes.
laying chicken means a female chicken that is to be raised
for the production of eggs.
(2) For the purposes of this Schedule, if the proprietor of a hatchery, in
accordance with the practice of the poultry industry, treats a number of
chickens (not exceeding 106) as 100 chickens, that number of chickens is taken
to be 100 chickens.
(1) National Residue Survey Levy is imposed on laying chickens hatched
after the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule on laying
chickens hatched at a hatchery in a financial year if less than 1,000 laying
chickens are hatched at that hatchery in that year.
(3) National Residue Survey Levy is not imposed by this Schedule on laying
chickens that die, or are destroyed, at the hatchery at which they were hatched
within 48 hours after being hatched.
The rate of National Residue Survey Levy imposed by this Schedule on
laying chickens is 0.40 cents per head or, if another rate (not exceeding 2
cents per head) is prescribed by the regulations, the other rate.
The National Residue Survey Levy imposed by this Schedule on laying
chickens is payable by the producer of the chickens.
Buffalo
(1) National Residue Survey 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) National Residue Survey 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.
Deer
(3) National Residue Survey 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.
(4) National Residue Survey Levy is not imposed by this Schedule on the
slaughter of deer whose carcases are, under a law of the Commonwealth or of a
State or Territory, condemned or rejected as being unfit for human
consumption.
Pigs
(5) National Residue Survey Levy is imposed on the slaughter at an
abattoir of pigs for sale for human consumption:
(a) if the slaughter occurs after the commencement of this Schedule;
and
(b) whether or not the carcases are subsequently used for human
consumption.
The rate of National Residue Survey Levy imposed by this Schedule on the
slaughter of each head of buffaloes is $5.00 or, if another rate (not exceeding
$5.00) is prescribed by the regulations, the other rate.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
the slaughter of deer is:
(a) if the cold dressed carcase weight of the slaughtered deer is
determined—3 cents per kilogram of that weight or, if another rate (not
exceeding 4 cents) is prescribed by the regulations, the other rate;
or
(b) if the hot dressed carcase weight of the slaughtered deer is
determined—3 cents per kilogram of that weight or, if another rate (not
exceeding 4 cents) is prescribed by the regulations, the other rate;
or
(c) if neither the cold dressed carcase weight nor the hot dressed carcase
weight is determined—$1.80 per deer or, if another rate (not exceeding
$2.40 per deer) is prescribed by the regulations, the other rate.
(2) In this clause:
cold dressed carcase weight, in relation to a slaughtered
deer, means the weight of its dressed carcase determined in accordance with
regulations made for the purposes of this definition.
dressed carcase, in relation to a slaughtered deer, has the
meaning 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
regulations made for the purposes of this definition.
The rate of National Residue Survey Levy imposed by this Schedule on the
slaughter of each head of pigs is 8.5 cents or, if another rate (not exceeding
40 cents) is prescribed by the regulations, the other rate.
Buffaloes
(1) The National Residue Survey Levy imposed by this Schedule on the
slaughter of buffaloes is payable by the person who owns the buffaloes when the
slaughter takes place.
Deer and pigs
(2) The National Residue Survey Levy imposed by this Schedule on the
slaughter of deer or pigs is payable by the producer of the deer or
pigs.
(1) In this Schedule:
chicken means a chicken hatched from an egg of a domesticated
fowl.
hatchery means a hatchery where chickens are hatched for
commercial purposes.
meat chicken means a chicken that is to be raised as a meat
chicken.
(2) For the purposes of this Schedule, a chicken is, unless the contrary
is shown, taken to be a meat chicken if:
(a) it was fed and its sex was not determined before it was fed;
or
(b) being a cockerel or being a hen that was hatched in a batch of
chickens all or any of the cockerels in which were fed—it was fed and its
sex was determined before it was fed.
(1) National Residue Survey Levy is imposed on meat chickens hatched after
the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule on meat
chickens hatched at a hatchery in a financial year if less than 20,000 meat
chickens are hatched at that hatchery in that year.
(3) National Residue Survey Levy is not imposed by this Schedule on meat
chickens that die, or are destroyed, at the hatchery at which they were hatched
within 48 hours after being hatched.
The rate of National Residue Survey Levy imposed by this Schedule on meat
chickens is 0.02 cents per head or, if another rate (not exceeding 0.06 cents
per head) is prescribed by the regulations, the other rate.
The National Residue Survey Levy imposed by this Schedule on meat
chickens is payable by the producer of the chickens.
In this Schedule:
canola means rape seed of the kind commonly known as
canola.
eligible oilseeds means seeds of a kind from which oil can be
obtained and which are specified in regulations made 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 oilseeds means:
(a) canola; or
(b) eligible oilseeds.
value means the value as worked out in accordance with the
regulations.
(1) If:
(a) the producer of leviable oilseeds causes or permits the oilseeds to
be:
(i) delivered to another person; or
(ii) taken out of the producer’s possession or control by another
person; or
(b) leviable oilseeds 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 oilseeds is taken, for the purposes of this
Schedule, to have delivered the oilseeds to the other person.
(2) For the purposes of this Schedule, if a producer of leviable oilseeds
delivers the oilseeds to a person for carriage (either by that person or by a
succession of persons beginning with that person) to another person (the
receiver) otherwise than for further carriage, the delivery is taken to
have been to the receiver.
(1) This clause applies if the ownership of any leviable oilseeds passes
from the producer of the oilseeds 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 oilseeds to any person.
(2) A reference in this Schedule to the producer must, in
relation to those oilseeds, 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 a regulation made for the purposes of the
definition of eligible oilseeds in clause 1 commences during a
levy year.
(2) A reference in this Schedule to leviable oilseeds delivered or
processed in that levy year does not include a reference to any seeds of the
kind prescribed by that regulation that were delivered or processed, as the case
may be, before that commencement.
(1) National Residue Survey Levy is imposed on leviable oilseeds produced
in Australia if, on or after the date that is the relevant date in relation to
the oilseeds, the producer of the oilseeds:
(a) delivers the oilseeds to another person (otherwise than for storage on
behalf of the producer); or
(b) processes the oilseeds.
(2) For the purposes of subclause (1), the relevant date
is:
(a) in the case of canola—the date of commencement of this clause;
or
(b) in the case of leviable oilseeds that are of a kind prescribed by a
regulation made for the purposes of the definition of eligible oilseeds
in clause 1—the date of commencement of the regulation.
(3) If, in a levy year:
(a) leviable oilseeds are delivered to a particular person by producers of
the oilseeds; and
(b) apart from this subclause, the total amount of National Residue Survey
Levy in respect of the oilseeds would be less than the leviable
amount;
National Residue Survey Levy is not imposed by this Schedule on the
oilseeds.
(4) If:
(a) leviable oilseeds are processed by or for the producer of the
oilseeds; and
(b) all the products and by-products of the processing of the oilseeds are
used by the producer for domestic purposes but not for commercial
purposes;
National Residue Survey Levy is not imposed by this Schedule on the
oilseeds.
(5) If, in a levy year:
(a) a producer processes leviable oilseeds that he or she has produced;
and
(b) paragraph (4)(b) does not apply in respect of the oilseeds;
and
(c) apart from this subclause, the total amount of National Residue Survey
Levy imposed by this Schedule on the oilseeds would be less than the leviable
amount;
National Residue Survey Levy is not imposed by this Schedule on the
oilseeds.
(1) The rate of National Residue Survey Levy imposed by this Schedule on
canola is 0.015% of the value of the canola or, if another rate (not exceeding
0.03% of the value of the canola) is prescribed by the regulations, the other
rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on a
particular kind of eligible oilseeds is the rate that, under the regulations, is
applicable to those oilseeds. However, the rate must not exceed 0.03% of the
value of those oilseeds.
(3) Different rates may be prescribed by the regulations for different
kinds of leviable oilseeds.
(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
oilseeds is payable by the producer of the oilseeds.
In this Schedule:
ratite means an emu, ostrich, cassowary, kiwi or
rhea.
(1) National Residue Survey Levy is imposed on the slaughter at an
abattoir of ratites intended for human consumption, if the slaughter occurs
after the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed on the slaughter of
ratites whose carcases are, under a law of the Commonwealth, a State or a
Territory, condemned or rejected by an inspector as being unfit for human
consumption.
(1) The rate of National Residue Survey Levy imposed by this Schedule in
respect of emus is 75 cents per head or, if another rate (not exceeding $5.00
per head) is prescribed by the regulations, the other rate.
(2) The rates of National Residue Survey Levy imposed by this Schedule in
respect of ratites other than emus are such respective rates (not exceeding
$5.00 per head) as are prescribed by regulation.
The National Residue Survey Levy imposed by this Schedule on the
slaughter of ratites is payable by the person who owns the ratites when the
slaughter takes place.
(1) In this Schedule:
lamb, sheep and slaughter have
the same respective meanings as in the Live-stock Transactions Levy Act
1997.
(2) 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) National Residue Survey Levy is imposed on:
(a) each transaction entered into after the commencement of this Schedule
by which the ownership of sheep, lambs or goats is transferred from one person
to another; or
(b) the delivery after the commencement of this Schedule of sheep, lambs
or goats 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 sheep, lambs or goats purchased by the processor and held for a period of
more than 30 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 sheep, lambs or goats in respect of which levy would not be payable under
paragraph (a), (b) or (c).
(2) National Residue Survey Levy is not imposed by this
Schedule:
(a) on the sale of sheep, lambs or goats at auction to the vendor;
or
(b) on the sale or delivery of sheep, lambs or goats between related
companies, unless the company buying or taking delivery was or is a processor;
or
(c) on the delivery of sheep, lambs or goats to a processor for slaughter
on behalf of the person delivering the sheep, lambs or goats if:
(i) the delivery occurs within 14 days after the sheep, lambs or goats
were or are acquired by the person; and
(ii) the sheep, lambs or goats are afterwards slaughtered; and
(iii) the person continues to own the sheep, lambs or goats immediately
after their hot carcase weight would normally be determined; or
(d) on the sale or delivery of sheep, lambs or goats to a processor, if
the sheep, lambs or goats are not, at the time of the sale or delivery, fit for
human consumption under any applicable law of the Commonwealth, a State or a
Territory; or
(e) in circumstances where the ownership of the sheep, lambs or goats
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 sheep, lambs or goats;
or
(iii) on the happening of events referred to in subsection 70-100(1) of
the Income Tax Assessment Act 1997; or
(f) in such other circumstances (if any) as are prescribed.
(3) If sheep, lambs or goats 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 sheep, lambs or goats:
(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 National Residue Survey Levy imposed by this Schedule
on:
(a) a transaction by which the ownership of sheep or lambs is transferred;
or
(b) the delivery or slaughter of sheep or lambs;
is 2 cents per each head of sheep or lambs 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:
(a) a transaction by which the ownership of goats is transferred;
or
(b) the delivery or slaughter of goats;
is 3 cents per each head of goats or, if another rate (not exceeding 8
cents) is prescribed by the regulations, the other rate.
(1) The National Residue Survey Levy imposed on a transaction by paragraph
2(1)(a) is payable by the person who owned the sheep, lambs or goats immediately
before the transaction was entered into.
(2) The National Residue Survey Levy imposed on the delivery of sheep,
lambs or goats by paragraph 2(1)(b) is payable by the person who owned the
sheep, lambs or goats immediately before the delivery.
(3) The National Residue Survey Levy imposed on the slaughter of sheep,
lambs or goats by paragraph 2(1)(c) or (d) is payable by the person who owned
the sheep, lambs or goats at the time of the slaughter.
In this Schedule:
value means sale value as ascertained in accordance with the
regulations.
(1) If a producer of wheat permits the wheat to be:
(a) delivered to another person; or
(b) taken by another person out of the producer’s possession or
control;
the producer is taken, for the purposes of this Schedule, to have delivered
the wheat to the other person.
(2) If a producer of wheat causes the wheat to be carried by a person or
persons to another person (the receiver) who does not receive the
wheat for the purpose of carrying it to a further destination, the wheat is
taken, for the purposes of this Schedule, to have been delivered to the
receiver.
If the ownership of wheat passes from the producer to a person, or to a
number of persons in succession, without any delivery of the wheat, a reference
in this Schedule to the producer is a reference to that person or
the last of those persons, as the case may be.
(1) National Residue Survey Levy is imposed on wheat produced in Australia
if the wheat is:
(a) delivered by the producer to another person (otherwise than for
storage on behalf of the producer); or
(b) processed by or for the producer;
after the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule on wheat
if:
(a) the wheat is processed by or for the producer; and
(b) all the products and by-products of the processing of that wheat are
used by the producer for domestic purposes but not for commercial
purposes.
(3) If the total amount of National Residue Survey Levy that would, apart
from this subclause, be imposed by this Schedule on:
(a) wheat delivered by a producer in a levy year; and
(b) wheat processed by or for the same producer in that levy
year;
is less than the prescribed minimum amount for that levy year, National
Residue Survey Levy is not imposed by this Schedule on that wheat.
The rate of National Residue Survey Levy imposed by this Schedule on
wheat is 0.015% of the value of the wheat or, if another rate (not exceeding
0.03% of the value of the wheat) is prescribed by the regulations, the other
rate.
The National Residue Survey Levy imposed by this Schedule on wheat is
payable by the producer of the wheat.