Bills Digest No.169  1997-98 National Residue Survey (Excise) 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 (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.

Purpose

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.

Background

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

Main Provisions

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).

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
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ISSN 1328-8091
© Commonwealth of Australia 1998

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Published by the Department of the Parliamentary Library, 1998.



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