Bills Digest No. 129 1999-2000Dairy Adjustment Levy (Excise) Bill 2000


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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 & Copyright Details

Passage History

Dairy Adjustment Levy (Excise) Bill 2000

Date Introduced: 16 February 2000

House: House of Representatives

Portfolio: Agriculture, Fisheries and Forestry

Commencement: 8 July 2000

Purpose

The Bill forms part of a package of Bills that provide an adjustment program for the deregulation of the Australian dairy industry. The Bill provides for the imposition of the dairy adjustment levy to the extent that it is a duty of excise.

Background

This Bill together with the Dairy Adjustment Levy (General) Bill 2000 and the Dairy Adjustment Levy (Customs) Bill 2000 are Bills which impose taxation. Three separate Bills are required to satisfy section 55 of the Constitution which in part provides:

Laws imposing taxation, except laws imposing duties of customs or of excise, shall deal with one subject of taxation only; but laws imposing duties of customs shall deal with duties of customs only, and laws imposing duties of excise shall deal with duties of excise only

For further background the reader is referred to the Digest for the Dairy Industry Adjustment Bill 2000.

Main Provisions

Clause 5 imposes formally the levy to be known as the dairy adjustment levy. The levy is only imposed in so far as it is a duty of excise. The rate of the levy is 11 cents per litre (subclause 6(1)). It is to be applied to milk products marketed or for use principally as a beverage for human consumption or an ingredient for use in making a beverage for human consumption (clause 4). Other milk products such as powdered milk and milk concentrates will initially not be subject to a levy. Subclauses 6(2)-6(3) provide a mechanism for calculating the volume of these products for levy purposes should they become subject to the levy at a later date.

The levy can be reduced by regulation (subclause 6(1)(b)).

Clause 7 provides that the Bill does not impose a tax on property of any kind belonging to a State.

Contact Officer and Copyright Details

Mary Anne Neilsen
7 March 2000
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 2000

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, 2000.

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