Bills Digest No.168  1997-98 National Residue Survey (Customs) Levy Bill 1998


Numerical Index | Alphabetical Index

WARNING:
This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.

CONTENTS

Passage History
Purpose
Background
Main Provisions
Contact Officer and Copyright Details

Passage History

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.

Purpose

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.

Background

Refer to the Digest for the National Residue Survey Administration Amendment Bill 1998.

Main Provisions

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).

Contact Officer and Copyright Details

Ian Ireland
26 March 1998
Bills Digest Service
Information and Research Services

This paper has been prepared for general distribution to Senators and Members of the Australian Parliament. While great care is taken to ensure that the paper is accurate and balanced, the paper is written using information publicly available at the time of production. The views expressed are those of the author and should not be attributed to the Information and Research Services (IRS). Advice on legislation or legal policy issues contained in this paper is provided for use in parliamentary debate and for related parliamentary purposes. This paper is not professional legal opinion. Readers are reminded that the paper is not an official parliamentary or Australian government document.

IRS staff are available to discuss the paper's contents with Senators and Members
and their staff but not with members of the public.

ISSN 1328-8091
© Commonwealth of Australia 1998

Except to the extent of the uses permitted under the Copyright Act 1968, no part of this publication may be reproduced or transmitted in any form or by any means, including information storage and retrieval systems, without the prior written consent of the Parliamentary Library, other than by Members of the Australian Parliament in the course of their official duties.

Published by the Department of the Parliamentary Library, 1998.



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