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CONTENTS
Passage History
Purpose
Background
Main Provisions
Contact Officer and Copyright Details
National Residue Survey (Excise) 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 (NRS) levy imposition acts
into 2 acts. The Bill imposes 16 levies that are excise duties.
Refer to the Digest for the National Residue
Survey Administration Amendment Bill 1998.
The Schedules to the Bill impose 16 levies that
are excise duties.
Schedule 1 - Cattle
transactions
Item 2 of Schedule
1 imposes a levy, the NRS levy, on:
- each transaction entered into involving the transfer of
ownership of cattle from one person to another;
- the delivery of cattle to a processor otherwise than because of
a sale to the processor; or
- the slaughter of cattle.
The levy is not imposed in certain
circumstances, including:
- on the sale of dairy cattle for dairying purposes;
- on the sale of cattle at auction to the vendor;
- on the sale or delivery of cattle between related companies,
unless the company buying or taking delivery was or is a
processor;
- deliver of cattle to a processor for slaughter on behalf of the
person delivering the cattle if delivery occurs within 14 days
after the cattle were or are acquired by that person, the cattle
are afterwards slaughtered, and the person continues to own the
cattle straight after their hot carcass weight is determined, or
taken to have been determined; and
- in prescribed circumstances.
Item 3 of Schedule
1 provides that the rate of NRS levy for each head on each
head of cattle (other than a leviable bobby calf) will be 32 cents,
or a prescribed amount up to a maximum of 35 cents. The rate of
levy for each head of cattle that is a leviable bobby calf will be
26 cents, or a prescribed amount up to a maximum of 35 cents.
The NRS levy will be payable by:
- in the case of cattle which have changed ownership, the person
owning the cattle immediately before the change of ownership;
- in the case of cattle delivered to a processor otherwise than
because of a sale to the processor, by the person owning the cattle
immediately before the delivery; and
- in the case of cattle slaughtered by a processor, by the person
who owned the cattle at the time of slaughter (item
4 of Schedule 1).
Schedule 2 - Coarse
grains
Item 5 of Schedule
2 imposes a levy, the NRS levy, on barley, oats, grain or
sorghum produced in Australia if the producer delivers the grain to
another person (other than for storage on producer behalf), or
processes the grain.
A levy will also be imposed on prescribed coarse
grain if the grain is produced by a producer and is processed by or
for the producer, or all the products and by-products of the
processing are used by the producer for domestic purposes.
Item 6 of Schedule
2 provides that the rate of NRS levy on grain harvested
from barley, oats or grain sorghum is 0.015%of the value of the
grain, or a prescribed amount up to a maximum of 0.03%. The rate of
levy on prescribed coarse grains is a prescribed amount up to a
maximum of 0.03%
The levy will be payable by the producer of the
grain (item 7 of Schedule 2).
Schedule 3 - Dairy
produce
Item 2 of Schedule
3 imposes a levy, the NRS levy, on whole milk and whole
milk products:
- supplied by the producer after the commencement of this
Schedule and before 1 July 2000 in relation to which the producer
has received, or is entitled to receive, a payment relating to
liquid milk for consumption by humans in Australia; or
- delivered to a manufacturer by the producer after the
commencement of this Schedule and before 1 July 2000; or
- produced by a manufacturer and used by the manufacturer in the
manufacture of dairy produce after the commencement of this
Schedule and before 1 July 2000.
Item 3 of Schedule
3 provides that the rate of NRS levy on whole milk and
whole milk products is $0.00 per kilogram of the total of the milk
fat content of the produce, or a prescribed amount up to a maximum
of $0.5 cents per kilogram.
The NRS levy will be payable by the producer
(item 4 of Schedule 3).
Schedule 4 - Dried
fruits
Item 2 of Schedule
4 imposes a levy, the NRS levy, on dried tree fruits (ie.
on dried apricots, dried pears, dried peaches, dried nectarines and
dried plums) and dried vine fruits (ie. dried currant grapes, dried
sultana grapes and dried raisin grapes).
Item 4 of Schedule
4 provides that the rate of NRS levy on dried tree fruits
and dried vine fruits is $0.00 per tonne, or a prescribed amount up
to a maximum of $1.00 per tonne
The NRS levy will be payable by the producer
(item 5 of Schedule 4).
Schedule 5 - Game
animals
'Game animal' is defined by item
1 of Schedule 5 to mean a wild animal
that has been killed in its habitat by a firearm.
Item 2 of Schedule
5 imposes a levy, the NRS levy, on the processing at a
processing establishment of game animals intended for human
consumption after the commencement of this Schedule. The NRS levy
is not imposed on prescribed game animals.
Item 3 of Schedule
5 deals with the rate of NRS levy. The operative rate of
levy for:
- wild pigs will be $0.12 per carcase, or a prescribed amount up
to a maximum of $0.40 per carcase;
- wild goats will be $0.03 per carcase, or a prescribed amount up
to a maximum of $0.40 per carcase;
- wild kangaroos will be $0.04 per carcase, or a prescribed
amount up to a maximum of $0.40 per carcase; and
- other wild game will be $0.00 per carcase, or a prescribed
amount up to a maximum of $0.40 per carcase.
The NRS levy will be payable by the producer
(item 4 of Schedule 5).
Schedule 6 - Grain
legumes
'Leviable grain legumes' is defined by
item 1 of Schedule 6 to mean the
seeds of lupins, field peas, chickpeas or prescribed legumes.
Item 5 of Schedule
6 imposes a levy, the NRS levy, on leviable grain legumes
produced in Australia where on or after the 'relevant date' the
producer delivers them to another person (other than for storage on
behalf of the producer), or processes the grain legumes. The term
'relevant date' in the case of lupins, field peas or chickpeas is
the date of commencement of this item. In respect to prescribed
leviable grain legumes, the 'relevant date' is the date of
commencement of the relevant regulation.
The levy will not be payable in certain
circumstances, including where they are processed by or for the
producer and all the products and by-products of the processing are
used by the producer for domestic purposes.
Item 6 of Schedule
6 deals with the rate of NRS levy. The rate of NRS levy on
seeds of lupins, field peas and chickpeas will be 0.015% of the
value of the seed, or a prescribed amount up to a maximum of 0.03%
of the value of the seeds. The rate of NRS on prescribed leviable
grain legumes will be a prescribed amount up to a maximum of
0.03%.
The NRS levy will be payable by the producer
(item 7 of Schedule 6).
Schedule 7 -
Honey
Item 2 of Schedule
7 imposes a levy, the NRS levy on honey produced in
Australia which is sold after the commencement of this Schedule.
The levy will not be payable in certain circumstances, including
if:
- under the contract of sale, the honey is to be delivered
outside Australia, or placed on board a ship or aircraft for export
from Australia;
- the total weight of honey sold by a person and any other honey
used by the person in the production of other goods in a month
(other than honey sold by the producer by prescribed sale) is 50
kilograms or less;
- the seller is the producer of the honey and the buyer is a
first purchaser; or
- the levy has been imposed by this item on the honey because of
a previous sale of the honey.
Item 3 of Schedule
7 imposes the NRS levy on honey used after the
commencement of this Schedule in the production of other goods. The
levy will not be payable in certain circumstances, including
if:
- the levy has been imposed on the honey by item
2;
- the total weight of honey used by a person (other than by the
producer) in the production of other goods and any other honey sold
by them in a month is 50 kilograms or less; or
- if the total weight of honey used by a producer and any other
honey sold by them by prescribed sale is 600 kilograms or less in a
financial year.
Item 4 of Schedule
7 provides that the rate of NRS levy in relation to the
sale of honey and use of honey in the production of other goods
will be $0.25 per kilogram, or a prescribed amount up to a maximum
of $0.03 per kilogram.
The NRS levy imposed the sale of honey will be
payable by the producer, whilst in relation to the use of honey in
the production of other goods, by the person using such honey in
production (item 5 of Schedule
7).
Schedule 8 - Horse
slaughter
Item 1 of Schedule
8 imposes a levy, the NRS levy, on the slaughter at an
abattoir of horses intended for human consumption, where that
slaughter happens after the commencement of this Schedule. The levy
will not be payable on carcases condemned or rejected under
Commonwealth, State or Territory law as unfit for human
consumption.
Item 2 of Schedule
8 provides that the rate of NRS levy will be $4.00 per
head, or a prescribed amount up to a maximum of $5.00.
The NRS levy will be payable by the producer of
the horses (item 3 of Schedule
8).
Schedule 9 - Horticultural
products
The term 'leviable horticultural products' is
defined by item 1 of Schedule 9
to mean potatoes, onions, apples, pears, citrus fruits, table
grapes, stone fruits, or prescribed horticultural products.
Item 2 of Schedule
9 imposes a levy, the NRS levy, on leviable horticultural
products (other than leviable horticultural products of a
prescribed class under subitem 9(2)) produced in Australia, if the
producer sells the products to another person, or uses the products
in the production of other goods, after the commencement of this
Schedule.
Under subitem 9(2) of
Schedule 9, the NRS levy is imposed on leviable
horticultural products of a prescribed class on the basis of the
amount of products of that class presumed, in accordance with the
regulations, to be produced in Australia after the commencement of
this Schedule.
The NRS levy will not be payable on leviable
horticultural products exported from Australia. In addition, the
regulations may exempt leviable horticultural products produced by
specified classes of producers, or specified subclasses of a class
of leviable horticultural products.
Item 3 of Schedule
9 provides that the rate of NRS levy on potatoes will be
$0.00 per tonne, or a prescribed amount up to a maximum of $0.10
per tonne.
Item 4 of Schedule
9 provides that the rate of NRS levy on onions will be
$0.40 per tonne, or a prescribed amount up to a maximum of $5.00
per tonne.
Item 5 of Schedule
9 provides that the rate of NRS levy on:
- apples (other than juicing apples or processing apples) will be
$0.01 per box, or a prescribed amount up to a maximum of $0.011 per
box;
- pears (other than juicing pears or processing pears) will be
$0.01 per box, or a prescribed amount up to a maximum of $0.011 per
box;
- juicing apples will be $0.10 per tonne, or a prescribed amount
up to a maximum of $0.60 per tonne;
- juicing pears will be $0.10 per tonne, or a prescribed amount
up to a maximum of $0.60 per tonne;
- processing apples will be $0.20 per tonne, or a prescribed
amount up to a maximum of $0.60 per tonne; and
- processing pears will be $0.20 per tonne, or a prescribed
amount up to a maximum of $0.60 per tonne.
Item 6 of Schedule
9 provides that the rate of NRS levy on citrus fruits will
be $0.00 per tonne, or a prescribed amount up to a maximum of $0.60
per tonne.
Item 7 of Schedule
9 provides that the rate of NRS levy on table grapes will
be $0.00 per tonne, or a prescribed amount up to a maximum of $0.80
per tonne.
Item 8 of Schedule
9 provides that the rate of NRS levy on stone fruits (ie.
plums, apricots, nectarines, peaches and prescribed stone fruits)
will be $0.00 per tonne, or a prescribed amount up to a maximum of
$0.80 per tonne.
Item 9 of Schedule
9 provides that the rate of NRS levy on a particular class
of eligible horticultural products will be the prescribed rate
applicable to that class. The applicable rate of levy will be an
amount based on the Australian Bureau of Statistics average annual
unit gross value and annual gross value of production for the first
three of the four preceding financial years of a class of eligible
horticultural products. The rate is not to exceed either 2% of the
average annual unit gross value, or the average of the gross values
of production in those three years.
Different rates of NRS levy may be prescribed
for different classes of leviable horticultural products
(item 10 of Schedule 9).
The NRS levy will be payable by the producer of
the leviable horticultural products (item 11 of
Schedule 9).
Schedule 10 - Laying
chickens
The term 'laying chicken' is defined by
item 1 of Schedule 10 to mean a
female chicken that is to be raised for egg production.
Item 2 of Schedule
10 imposes a levy, the NRS levy, on laying chickens
hatched after the commencement of this Schedule. The levy will be
not be imposed:
- if less than 1 000 laying chickens are hatched at a hatchery in
a financial year; or
- on laying chickens that die, or are destroyed, within 48 hours
of being hatched at a hatchery.
Item 3 of Schedule
10 provides that the rate of levy on laying chickens will
be $0.004 per head, or a prescribed amount up to a maximum of $0.02
per head.
The NRS levy will be payable by the producer of
the chickens (item 4 of Schedule
10).
Schedule 11 - Livestock
slaughter
Item 1 of Schedule
11 imposes a levy, the NRS levy, on:
- buffalo slaughtered at an abattoir, after the commencement of
this Schedule, for human consumption;
- deer slaughtered at an abattoir, after the commencement of this
Schedule, which are intended for human consumption; and
- pigs slaughtered at an abattoir for sale for human consumption,
provided the slaughter happens after the commencement of this
Schedule and whether or not the carcases are later used for human
consumption.
NRS levy will not be payable on the slaughter of
buffalo where a carcase is condemned or rejected under
Commonwealth, State or Territory law as unfit for human
consumption, or the slaughter is for home consumption by the owner
or his or her employee's. Similarly, levy will not be payable on
the slaughter of dear where a carcase is condemned or rejected
under Commonwealth, State or Territory law as unfit for human
consumption.
Item 2 of Schedule
11 provides that the rate of NRS levy on the slaughter of
each head of buffalo will be $5.00, or a prescribed amount up to a
maximum of $5.00 per head.
Item 3 of Schedule
11 provides that the rate of NRS levy on the slaughter of
deer will be:
- where the cold dressed carcase weight is determined, $0.03 per
kilogram, or a prescribed amount up to a maximum of $0.04 per
kilogram;
- where the hot dressed carcase weight is determined, $0.03 per
kilogram, or a prescribed amount up to a maximum of $0.04 per
kilogram; or
- in other cases, $1.80 per deer, or a prescribed amount up to a
maximum of $2.40 per deer.
Item 4 of Schedule
11 provides that the rate of NRS levy on the slaughter of
each head of pigs will be $0.085 per head, or a prescribed amount
up to a maximum of $0.40 per head.
The NRS levy imposed on buffaloes will be
payable by their owner when slaughter occurs. The NRS levy imposed
on deer and pigs will be payable by the producer of the deer or
pigs (item 5 of Schedule 11).
Schedule 12 - Meat
chickens
Item 2 of Schedule
12 of the Bill imposes a levy, the NRS levy, on meat
chickens hatched after the commencement of this Schedule. The levy
will not be payable in respect of:
- meat chickens hatched at a hatchery if less than 20 000 meat
chickens are hatched at that hatchery in a financial year; or
- meat chickens that die, or are destroyed, within 48 hours of
being hatched at a hatchery.
Item 3 of Schedule
12 provides that the rate of NRS levy on meat chickens
will be $0.002 per head, or a prescribed amount up to a maximum of
$0.006 per head.
The NRS will be payable by the producer of the
meat chickens (item 4 of Schedule
12).
Schedule 13 -
Oilseeds
The term 'leviable oilseeds' is defined by
item 1 of Schedule 13 to mean
canola, or eligible oilseeds.
Item 5 of Schedule
13 imposes a levy, the NRS levy, on leviable oilseeds
produced in Australia if, on or after the relevant date, the
producer:
- delivers them to another person (other than for storage on the
producers behalf); or
- processes the oilseeds.
The term 'relevant date', in the case of canola,
is the date of commencement of this item, and in the case of
prescribed leviable oilseeds, the date of commencement of the
relevant regulation.
The NRS levy will not be payable in certain
circumstances, including if leviable oilseeds are process by or for
the producer and all the products and by-products are used by the
producer for domestic purposes.
Item 6 of Schedule
13 provides that the rate of NRS levy on:
- canola will be 0.015% of the value of the canola, or a
prescribed amount up to a maximum of 0.03% of the value of the
canola; and
- eligible oilseeds will be a prescribed amount not exceeding
0.03% of the value of the oilseeds.
The NRS levy will be payable by the producer of
the oilseeds (item 7 of Schedule
13).
Schedule 14 - Ratite
slaughter
The term 'ratite' is defined by item
1 of Schedule 14 to mean an emu, ostrich,
cassowary, kiwi or rhea.
Item 2 of Schedule
14 imposes a levy, the NRS levy, on ratites slaughtered at
an abattoir intended for human consumption where the slaughter
occurs after the commencement of this Schedule.
The NRS levy will not be payable in respect of
ratites whose carcases are condemned or rejected under
Commonwealth, State or Territory law as unfit for human
consumption.
Item 4 of Schedule
14 provides that the rate of NRS levy imposed on the
slaughter of emus will be $0.75 per head, or a prescribed amount
not exceeding $5.00 per head. The rate applicable to other ratites
will be a prescribed amount not exceeding $5.00.
The NRS levy will be payable by the person who
owns the ratites when the slaughter takes place (item
4 of Schedule 14).
Schedule 15 - Sheep, lambs and
goats transactions
Item 2 of Schedule
15 imposes a levy, the NRS levy, on:
- each transaction entered into after the commencement of this
Schedule involving the transfer of ownership of sheep, lambs or
goats from one person to another;
- 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;
- the slaughter, after the commencement of this Schedule, of
sheep, lambs or goats purchased by a processor and held for more
than 30 days after purchase and before slaughter; or
- the slaughter, after the commencement of this Schedule, by a
processor of sheep, lambs or goats in respect of which levy is not
payable in the circumstances specified above.
The NRS levy will not be imposed in certain
circumstances, including:
- on the sale of sheep, lambs or goats at auction to the
vendor;
- 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;
- where the ownership of the sheep, lambs or goats changed or
changes on the death of the owner; or
- where the sheep, lambs or goats at the time of sale or delivery
to a processor are unfit under Commonwealth, State or Territory law
for human consumption.
Item 3 of Schedule
15 provides that the rate of NRS levy for each head of
sheep or lambs will be $0.02, or a prescribed amount up to a
maximum of $0.08 per head. The rate of levy for each head of goats
will be $0.03, or a prescribed amount up to a maximum of $0.08 per
head.
The NRS levy will be payable by:
- in the case of sheep, lambs or goats which have changed
ownership, the person owning them immediately before the change of
ownership;
- in the case of sheep, lambs or goats delivered to a processor
otherwise than because of a sale to the processor, by the person
owning them immediately before the delivery; and
- in the case of sheep, lambs or goats slaughtered by a
processor, by the person who owned them at the time of
slaughter.
Schedule 16 -
Wheat
Item 4 of Schedule
16 imposes a levy, the NRS levy, on wheat produced in
Australia after the commencement of this Schedule, if it is
delivered by the producer to another person (other for storage on
the producers behalf), or processed by or for the producer.
The NRS levy will not be payable in certain
circumstances, including if the wheat is processed by or for the
producer and all the products and by-products of the processing are
used by the producer for domestic purposes.
Item 5 of Schedule
16 provides that the rate of NRS levy will be 0.015% of
the value of the wheat, or a prescribed amount up to a maximum of
0.03% of the value of the wheat.
The NRS levy will be payable by the producer of
the wheat (item 6 of Schedule
16).
Ian Ireland
26 March 1998
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ISSN 1328-8091
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