Goat Fibre Levy Act 1989

No. 138 of 1989

An Act to impose a levy on goat fibre produced in Australia

[Assented to 23 November 1989]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Goat Fibre Levy Act 1989.

Commencement

2. This Act commences on the day on which it receives the Royal Assent.

Acts to be read as one

3. The Goat Fibre Levy Collection Act 1989 is incorporated, and shall be read as one, with this Act.

Interpretation

4. In this Act:

“leviable fibre” means goat’s fibre that:

(a) has been obtained:

(i) by shearing a live goat; or

(ii) in a prescribed way (if any); and

(b) has not been processed;

“sale value”, in relation to leviable fibre, means:

(a) in the case of fibre sold in Australia in a pool—the amount paid for the fibre; or

(b) in the case of other fibre sold in Australia:

(i) where there are invoices or other documents relating to the sale that show the sale price for the fibre—that price; or

(ii) where there are no such documents—the value of the fibre determined by the growers organisation that the Secretary considers to be appropriate; or

(c) in any other case—the amount determined in a prescribed way.

Imposition of levy

5. Subject to this Act, levy is imposed on leviable fibre produced in Australia on or after 1 January 1990.

Rate of levy

6. The rate of levy in respect of any leviable fibre is an amount equal to 1.5% of the sale value of the fibre or such other percentage of the sale value (not being a percentage higher than 5%) as is from time to time prescribed in relation to that fibre.

By whom levy payable

7. Levy on leviable fibre is payable by its grower.

Levy not imposed on fibre of a State

8. Levy is not imposed on leviable fibre (if any) belonging to a State.

Exemption from levy of fibre used by grower

9. Where all the leviable fibre that has been both produced by, and processed by or on behalf of, a grower in a levy year is such that, but for this section, the levy that would be payable in respect of the fibre would be less than the leviable amount in relation to that year, levy is not imposed on that fibre.

Exemption from levy of fibre sold to craft shops etc.

10. Where all the leviable fibre delivered by growers of leviable fibre to a particular dealer in a levy year is such that, but for this section, the levy that would be payable in respect of the fibre delivered would be less than the leviable amount in relation to that year, levy is not imposed on that fibre.

Regulations

11. (1) The Governor-General may make regulations, not inconsistent with this Act:

(a) for the purposes of subparagraph (a) (ii) of the definition of “leviable fibre” in section 4; or

(b) for the purposes of paragraph (c) of the definition of “sale value” in that section; or

(c) prescribing percentages for the purposes of section 6.

(2) Before making any regulation under subsection (1), the Governor-General is to take into consideration any relevant recommendation made to the Minister by a growers organisation.

[Minister’s second reading speech made in—

House of Representatives on 30 August 1989

Senate on 26 October 1989]