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This Digest was prepared for debate. It reflects the legislation as
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CONTENTS
Passage History
Purpose
Background
Main Provisions
Contact Officer & Copyright Details
Dairy Adjustment Levy
(Customs) 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 customs.
Background
This Bill together with
the Dairy Adjustment Levy (General) Bill 2000 and the Dairy
Adjustment Levy (Excise) 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 customs. 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.
Mary Anne Neilsen
7 March 2000
Bills Digest Service
Information and Research Services
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ISSN 1328-8091
© Commonwealth of Australia 2000
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Published by the Department of the Parliamentary Library,
2000.
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