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CONTENTS
Passage History
Purpose
Background
Main Provisions
Contact Officer and Copyright Details
National Residue Survey (Customs) Levy Bill 1998
Date
Introduced: 4 March
1998
House: House of Representatives
Portfolio: Primary Industries and Energy
Commencement: On Proclamation, except if it
does not commence within six months of the day it receives the
Royal Assent, the day after that period.
The Bill is part
of a package of three Bills, the major purpose of which is to
consolidate 22 National Residue Survey levy imposition acts into 2
acts. The Bill imposes five levies that are customs duties.
Refer to the Digest for the National Residue
Survey Administration Amendment Bill 1998.
The Schedules to the Bill impose five levies
that are customs duties.
Schedule 1 - Aquatic animal
export
'Aquatic animal' is defined by item
1 of Schedule 1 to include:
- live, fresh or processed fish;
- crustaceans and molluscs;
- aquatic reptiles; and
- all other forms of amphibious or aquatic animal life;
but does not include:
- aquatic mammals;
- oyster spat or live fish ova;
- aquarium fish; and
- shells from which fish have been removed.
'Aquatic animal product' is defined by
item 1 of Schedule 1 to mean a
product of which the major component is an aquatic animal.
The National Residue Survey Levy will be imposed
on the export of aquatic animals and aquatic animal products by
item 2 of Schedule 1. Levy will
not be imposed on prescribed aquatic animals and aquatic animal
products.
Item 3 of Schedule
1 deals with rate of levy. The operative rate of levy
for:
- fin fish will be $0.01 per kilo;
- abalone will be $0.01 per kilo;
- other crustaceans and molluscs will be $0.01 per kilo; and
- any other aquatic animal will be $0.01 per kilo.
The maximum rate of levy which may be prescribed
for:
- fin fish will be $0.05 per kilo;
- abalone will be $0.05 per kilo;
- other crustaceans and molluscs will be $0.05 per kilo; and
- any other aquatic animal will be $0.05 per kilo.
The regulations may prescribe different rates of
levy for different groups of aquatic animals within the same class
of aquatic animals; and aquatic animal products produced from
different groups of aquatic animals within the same class of
aquatic animals.
The levy will be payable by the producer
(item 4 of Schedule 1).
Schedule 2 - Cattle
export
Item 2 of Schedule
2 imposes a levy on cattle exported from Australia (other
than dairy cattle) if a levy under Schedule 1 of the proposed
National Residue Survey (Excise) Levy Act 1998 has not
been paid and is not payable.
Item 3 of Schedule
2 provides that the rate of levy on each head of cattle
(other than a chargeable bobby calf) will be 32 cents, or a
prescribed amount up to a maximum of 35 cents. In respect to a
bobby calf, the rate of levy per head will be 26 cents or a
prescribed amount up to 35 cents.
The levy will be payable by the producer of the
cattle (item 4 of Schedule
2).
Schedule 3 - Honey
export
Item 2 of Schedule
3 imposes a levy on honey exported from Australia. The
levy is not imposed on honey exported from Australia where :
- levy has been paid or is payable under Schedule 7 of the
proposed National Residue Survey (Excise) Levy Act 1998,
or the repealed National Residue Survey (Honey) Levy Act
1992;
- the total quantity exported by a person in a month is less than
50 kilograms; or
- the regulations exempt a specified class of honey.
Item 3 of Schedule
3 provides that the rate of levy on each kilogram of honey
will be $0.25 per kilogram, or a prescribed amount up to a maximum
of $0.3 per kilogram.
The levy will be payable by the producer of the
honey (item 4 of Schedule 3).
Schedule 4 - Horticultural
products export
Item 2 of Schedule
4 imposes a levy on onions, apples, pears and prescribed
horticultural products (leviable horticultural products) exported
from Australia. The levy is not imposed where:
- levy has been paid or is payable under Schedule 9 of the
proposed National Residue Survey (Excise) Levy Act 1998;
- the regulations exempt leviable horticultural products exported
by a specified class of persons; or
- the regulations exempt specified subclasses of a class of
leviable horticultural products.
Item 3 of Schedule
4 provides that the rate of levy on each kilogram of
onions will be $0.40 per tonne, or a prescribed amount up to a
maximum of $5.00 per tonne.
Item 4 of Schedule
4 provides that the rate of levy on apples and pears will
be $0.01 per box, or a prescribed amount up to a maximum of $0.011
per box.
Item 5 of Schedule
5 provides that the rate of levy on a particular class of
eligible horticultural products exported from Australia will be a
prescribed amount. The prescribed rate will be based on the
Australian Statisticians average annual unit gross value of the
relevant class of eligible horticultural products. The rate of levy
in relation to a class is not to exceed 2% of the average annual
unit gross value.
The levy will be payable by the producer of the
leviable horticultural products (item 6 of
Schedule 4)
Schedule 5 - Sheep, lambs and
goats export
Item 1 of Schedule
5 imposes a levy on sheep, lambs or goats exported from
Australia if a levy under Schedule 15 of the proposed National
Residue Survey (Excise) Levy Act 1998 has not been paid and is
not payable.
Item 3 of Schedule
5 provides that the rate of levy on each head of sheep or
lambs will be $0.02 cents, or a prescribed amount up to a maximum
of $0.08 cents. In respect to goats, the rate of levy will be $0.03
cents, or a prescribed amount up to a maximum of $0.08 cents.
The levy will be payable by the producer of the
sheep, lambs or goats (item 4 of Schedule
5).
Ian Ireland
26 March 1998
Bills Digest Service
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ISSN 1328-8091
© Commonwealth of Australia 1998
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