13061  Cat. No. 97 2652 7  ISBN 0644 516976

1998

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

HOUSE OF REPRESENTATIVES

NATIONAL RESIDUE SURVEY (EXCISE) LEVY BILL 1998

EXPLANATORY MEMORANDUM

(Circulated by authority of 
the Minister for Primary Industries and 
Energy, the Hon John Anderson MP)

NATIONAL RESIDUE SURVEY LEVY (EXCISE) BILL 1998

OUTLINE

This Bill is part of a package of three Bills designed to correct technical faults in the National Residue Survey legislation and to consolidate 22 levy imposition Acts into two Acts.  The package is designed to correct the apparent dependence of liability to pay NRS levies on liability to pay other primary industry levies.

The Bill imposes levies that are duties of excise on sixteen commodity groups to replace the relevant imposition Acts repealed by the National Residue Survey Administration Amendment Bill 1998.

FINANCIAL IMPACT STATEMENT

The proposed amendments will have no financial implications for the Commonwealth.  
NOTES ON CLAUSES

Clause 1:	Short title

This clause provides for the short title of the Act to be the National Residue Survey (Excise) Levy Act 1998.

Clause 2:	Commencement

This clause provides that the Act comes into effect on its proclamation date or, if proclamation has not occurred within six months of Royal Assent, the day after that six months.

Clause 3:	Simplified outline

This clause provides a simplified outline of the Act indicating that it imposes levies that are duties of excise and provides for specification of the maximum and operative rates of levies, the person liable to pay levies and exemptions from levy.

Clause 4:	Definitions

This clause provides for terms in this Act to have the same meaning as in the Primary Industries Levies and Charges Collection Act 1991 unless specifically stated otherwise.

Clause 5:	Act to bind Crown

This clause provides for all Australian States, the ACT, Northern Territory and Norfolk Island to be bound by the legislation, but for the Commonwealth not to be bound by the legislation as the Commonwealth cannot tax itself.

Clause 6:	Duties of excise

This clause provides that the levies imposed are duties of excise within the meaning of section 55 of the Constitution.

Clause 7:	Imposition of levy

This clause provides that the levies are imposed by the Schedules to this Act.

Clause 8:	Regulations

This clause provides for the Governor-General to make regulations for the purposes of this legislation.

Schedule 1Cattle transactions

Clause 1:	Definitions

This clause defines cattle, dairy cattle, licensed dairy farmer, and lot-fed cattle as having the same meanings as in the Cattle Transactions Levy Act 1997 and identifies how the weight of a carcase is to be determined for levy purposes.  The clause also provides for settlement of the question of the relatedness of companies on the same basis as is required by the Corporations Law.

Clause 2:	Imposition of levy

This clause provides for the imposition of a levy on four types of transaction and specifies cases where a levy is not imposed.  The clause also defines exempt dairy cattle transactions, and the conditions for levy payment in cases where cattle are held by a processor for fattening or agistment.

Clause 3:	Rate of levy

This clause sets the operative levy rate for cattle transactions at 32 cents per head for cattle and 26 cents per head for bobby calves;  sets the maximum rate that can be prescribed at 35 cents per head;  and provides for the amendment of operative rates by regulation.  It also provides that a cow with a calf at foot is considered a single head of cattle and defines chargeable bobby calf and intermediary.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 4:	Who pays the levy

This clause provides that the owner of the cattle immediately before the transaction, or delivery to the processor, or the owner at the time of slaughter, respectively, is liable to pay the levy.

Schedule 2Coarse grain

Clause 1:	Definitions

This clause defines barley, eligible coarse grain, leviable coarse grain, oats and value for the purposes of this Act.

Clause 2:	Delivery

This clause defines the circumstances in which delivery of grain is taken to have been made.

Clause 3:	Producer

This clause identifies the producer of grain in circumstances where ownership of the grain changes without delivery to another person.

Clause 4:	Application of regulations

This clause provides that levy is only payable on grain delivered or processed after the making of a regulation defining it as leviable.

Clause 5:	Imposition of levy

This clause imposes National Residue Survey levy on grain delivered by the producer to someone else (except for storage) or processed by the producer,  and identifies the circumstances in which levy is not payable.  It also provides for classes of grain to be exempted from these levies by regulation.

Clause 6:	Rate of levy

This clause sets an operative rate of levy on grain harvested from barley, oats or grain sorghum at 0.015% of the value of the grain and on eligible coarse grain at the rate set under the regulations for that class of grain;  sets the maximum rate that can be prescribed as 0.03% of the value of the grain;  and provides for amendment of the operative rate by regulation.  It also provides for different rates to be set in the regulations for different kinds of grain.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 7:	Who pays the levy

This clause provides that the producer of the grain is liable to pay the levy.  In accordance with the relevant definition of producer in the Collection Act the producer is the person who owns the product immediately after it is harvested.

Schedule 3Dairy produce

Clause 1:	Definitions

This clause defines manufacturer, milk, milk fat, relevant dairy produce, whole milk and whole milk product for the purposes of this Act.

Clause 2	Imposition of levy

This clause imposes a levy on liquid milk for human consumption, and on relevant dairy produce delivered to, produced by and used by a manufacturer to manufacture dairy produce.  It also sets a sunset date of 1 July 2000 for this levy and provides that levy is payable only once on any product.

Clause 3	Rate of levy

This clause imposes an operative rate of National Residue Survey levy on relevant dairy produce at $0.00;  sets the maximum rate that can be prescribed at 0.5 cents per kilogram;  and provides for the amendment of operative rates by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 4	Who pays the levy

This clause provides that the producer of relevant dairy produce is liable to pay levy on liquid milk for human consumption and the manufacturer is liable to pay levy on relevant dairy produce used to manufacture dairy produce.  In accordance with the relevant definition of producer in the Collection Act the producer is the person who owns the dairy cows.

Schedule 4Dried fruits

Clause 1:	Definitions

This clause defines dried fruits, dried tree fruits and dried vine fruits for the purposes of this Act.

Clause 2:	Receipt of dried fruits for processing

This clause defines when dried fruits are taken to have been received for processing.

Clause 3:	Imposition of levy

This clause imposes National Residue Survey levy on dried fruits received for processing.

Clause 4	Rate of levy

This clause imposes an operative rate of levy on dried fruits of $0.00;  sets the maximum rate that can be prescribed as $1.00 per tonne;  and provides for the operative rate to be amended by regulation.  It also provides for differing rates for different classes of products to be set by regulations and defines the weight of dried fruits for the purposes of calculating levy.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 5:	Who pays the levy

This clause provides that the producer of the dried fruits is liable to pay the levy.  Under the Collection Act regulations in relation to dried fruits the producer is either the processor or the grower depending on the arrangements between them.

Schedule 5Game animals

Clause 1:	Definitions

This clause defines game animal for the purposes of this Act.

Clause 2:	Imposition of levy

This clause imposes National Residue Survey levy on the processing of game animals intended for human consumption except in cases where a regulation is made specifying otherwise.

Clause 3:	Rate of levy

This clause sets an operative rate of levy for pigs at 12 cents per carcase, goats at 3 cents per carcase, kangaroos at 4 cents per carcase and other game at 1 cent per carcase;  sets the maximum rate of levy that can be prescribed at 40 cents per carcase;  and provides that operative rates can be amended by regulation.  The clause also allows for different rates to be applied to different kinds of animals.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 4:	Who pays the levy

This clause provides that the producer of the game animals is liable to pay the levy.  The Collection Act regulations in relation to game animals identify the producer as the processor.

Schedule 6Grain legumes

Clause 1:	Definitions

This clause defines eligible grain legumes, leviable amount, leviable grain legumes and value for the purposes of this Act.

Clause 2:	Delivery

This clause defines the circumstances in which delivery of grain legumes is taken to have been made.

Clause 3:	Producer

This clause defines the producer where the ownership of grain legumes changes without any delivery having been made.

Clause 4:	Application of regulations

This clause provides that levy is only payable on grain legumes delivered or processed after the making of a regulation defining them as leviable.

Clause 5:	Imposition of levy

This clause imposes National Residue Survey levy on grain legumes delivered by the producer to someone else (except for storage) or processed by the producer and sets out circumstances in which levy is not payable.

Clause 6:	Rate of levy

This clause sets an operative rate of levy on the seeds of lupins, field peas or chickpeas as 0.015% of the value of the seeds and on eligible grain legumes as set by regulation;  sets the maximum rate that can be prescribed as 0.03% of the value of the grain;  and provides for amendment of the operative rate by regulation.  It also allows different rates to be set in the regulations for different kinds of grain legumes.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 7:	Who pays the levy

This clause provides that the producer of the grain legumes is liable to pay the levy.  In accordance with the relevant definition of producer in the Collection Act the producer is the person who owns the product immediately after it is harvested.

Schedule 7Honey

Clause 1:	Definitions

This clause defines honey for the purposes of this Act.

Clause 2:	Imposition of levysale of honey

This clause imposes a levy on honey and defines circumstances in which levy is not payable.  It also provides for exemption by regulation of specified classes of persons.

Clause 3:	Imposition of levyuse of honey in producing other goods

This clause imposes a levy on honey used in the production of other goods and defines circumstances in which levy is not payable.  It also provides for exemption by regulation of specified classes of persons.

Clause 4:	Rate of levy

This clause imposes an operative rate of levy on honey and on honey used in the production of other goods of 0.25 cents per kilogram;  sets the maximum rate that can be prescribed as 0.3 cents per kilogram;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 5:	 Who pays the levy

This clause provides that the producer is liable to pay the levy on the sale of honey and the person using honey in the production of other goods is liable to pay the levy on honey used in the production of other goods.  In accordance with the relevant definition of producer in the Collection Act the producer is the person who owned the honey immediately before sale.

Schedule 8Horse slaughter

Clause 1:	Imposition of levy

This clause imposes National Residue Survey levy on the slaughter of horses for human consumption except in the case of carcases deemed unfit for human consumption.

Clause 2:	Rate of levy

This clause sets the operative rate of levy on the slaughter of horses at $3.00 per head;  sets the maximum rate that can be prescribed as $5.00 per head;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 3:	Who pays the levy

This clause provides that the producer of the horses is liable to pay the levy.  In accordance with the relevant definition of producer in the Collection Act the producer is the person who owns the carcases of the horses immediately after slaughter.

Schedule 9Horticultural products

Part 1Introduction

Clause 1:	Definitions

This clause defines apple juice, apples, box, citrus fruit, eligible horticultural products, fruit juice, horticultural products, juicing apples, juicing pears, leviable horticultural products, onion, pear juice, pears, potato, processing apples, processing pears, and stone fruit for the purposes of this Act.

Part 2Imposition of levy

Clause 2:	Imposition of levy

This clause identifies the circumstances in which National Residue Survey levy is imposed on leviable horticultural products, identifies circumstances in which levy is not imposed and provides that regulations may exempt certain leviable horticultural products from liability for levy.

Part 3Rate of levy

Clause 3:	Potatoes

This clause sets the operative rate of National Residue Survey levy on potatoes at $0.00 per tonne;  sets the maximum rate at which levy can be prescribed as 10 cents per tonne;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 4:	Onions

This clause sets the operative rate of National Residue Survey levy on onions at 40 cents per tonne, sets the maximum rate at which levy can be prescribed as $5.00 per tonne) and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 5:	Apples and pears

This clause sets the operative rate of National Residue Survey levy apples and pears at 1 cent per box, on juicing apples and juicing pears at 10 cents per tonne and on processing apples and pears at 20 cents per tonne.  It sets the maximum rate at which levy can be prescribed as 1.1 cents per box for apples and pears and 60 cents per tonne for juicing apples and pears and processing apples and pears.  It also provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 6:	Citrus fruits

This clause sets the operative rate of National Residue Survey levy on citrus fruits at $0.00 per tonne;  sets the maximum rate at which levy can be prescribed as 60 cents per tonne;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 7:	Table grapes

This clause sets the operative rate of National Residue Survey levy on table grapes at $0.00 per tonne, sets the maximum rate at which levy can be prescribed as 80 cents per tonne) and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 8:	Stone fruits

This clause sets the operative rate of National Residue Survey levy on stone fruits at $0.00 per tonne, sets the maximum rate at which levy can be prescribed as 80 cents per tonne) and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 9:	Eligible horticultural products

This clause provides for the operative rate of levy on eligible horticultural products to be set by regulation;  sets the maximum rate that can be prescribed based on a formula relating to the average of gross value of production over a number of years;  and sets a limit on the amount that can be collected in one year.  

Allowing the operative rate to be set by regulation will allow additional horticultural products to be introduced into the residue monitoring system at short notice on industry request.  However, any levy on additional products will be capped by the maximum rate formula set in this Act.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 10:	Different rates of levy for different classes of products

This clause provides for differing rates for different classes of leviable horticultural products to be set by regulations.

Part 4Miscellaneous

Clause 11:	Who pays the levy

This clause provides that the producer of the products is liable to pay the levy.
In accordance with the relevant definition of producer in the Collection Act the producer in relation to apples, pears, citrus fruits, potatoes and macadamia nuts is the owner of the harvested product and for table grapes is either the grower/processor or the grower.

Clause 12:	Regulations

This clause identifies the ways in which leviable horticultural products may be described in the regulations and identifies the ways in which presumed production may be described in the regulations.

Schedule 10Laying chickens

Clause 1:	Definitions

This clause defines chicken, hatchery and laying chicken for the purposes of this Act.

Clause 2:	Imposition of levy

This clause imposes National Residue Survey Levy on laying chickens hatched at a hatchery and identifies circumstances in which levy is not payable.

Clause 2:	Rate of levy

This clause sets the operative rate of levy on laying chickens at 0.4 cents per head;  sets the maximum rate that can be prescribed as 2 cents per head;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 4:	Who pays the levy

This clause provides that the producer of the chickens is liable to pay the levy. In accordance with the relevant definition of producer in the Collection Act the producer is the proprietor of the hatchery in which the chickens were hatched. 

Schedule 11Livestock slaughter

Clause 1:	Imposition of levy

This clause imposes National Residue Survey levy on buffaloes, deer, and pigs slaughtered for human consumption and identifies circumstance in which levy is not payable.

Clause 2:	Rate of levybuffalo

This clause sets the operative rate of the levy on the slaughter of buffaloes at $5.00 per head;  sets the maximum rate of levy that can be prescribed also at $5.00 per head;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 3:	Rate of levydeer

This clause sets the operative rate for deer at 3 cents per kilogram of either the cold dressed weight or hot dressed weight of the carcases and $1.80 per deer if neither of these weights has been determined;  sets the maximum rate of levy that can be prescribed as 4 cents per kilogram and $2.40 per deer respectively and provides for amendment of the operative rate by regulation.  The clause also provides for definition of the terms cold dressed carcase weight, dressed carcase and hot dressed weight in regulations.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 4:	Rate of levypigs

This clause sets the operative rate of levy on the slaughter of pigs at 8.5 cents per head;  sets the maximum rate of levy that can be prescribed at 40 cents per head;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 5:	Who pays the levy

This clause provides that the person who owns buffaloes when the slaughter takes place is liable to pay the levy on buffaloes and the producer of the deer or pigs is liable to pay the levy on deer and pigs respectively.  In accordance with the relevant definition of producer in respect of deer and pigs in the Collection Act the producer is the person who owns the animals at the time of slaughter.

Schedule 12Meat chickens

Clause 1:	Definitions

This clause defines chicken, hatchery and meat chicken for the purposes of this Act.

Clause 2:	Imposition of levy

This clause imposes National Residue Survey levy on meat chickens hatched at a hatchery and identifies circumstances in which levy is not payable.

Clause 3:	Rate of levy

This clause sets the operative of levy on meat chickens at 0.02 cents per head;  sets the maximum rate of levy that can be prescribed at 0.06 cents per head;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 4:	Who pays the levy

This clause provides that the producer of the meat chickens is liable to pay the levy.  In accordance with the relevant definition of producer in the Collection Act the producer is the proprietor of the hatchery in which the chickens were hatched.

Schedule 13Oilseeds

Clause 1:	Definitions

This clause defines canola, eligible oilseeds, leviable amount, leviable oilseeds and value for the purposes of this Act.

Clause 2:	Delivery

This clause defines the circumstances in which delivery of oilseeds is taken to have occurred.

Clause 3:	Producer

This clause identifies the producer of oilseeds in circumstances where ownership of the oilseeds changes without delivery to another person or persons.

Clause 4:	Application of regulations

This clause provides that levy is only payable on eligible oilseeds delivered or processed after a regulation has been made defining them as eligible oilseeds.

Clause 5:	Imposition of levy

This clause imposes National Residue Survey levy on oilseeds delivered to a processor and identifies circumstances in which levy is not payable.

Clause 6:	Rate of levy

This clause sets the operative rate of the levy on canola as 0.015% of the value of the canola and a rate set by regulation as the operative rate on classes of eligible oilseeds;  sets the maximum rate that can be prescribed at 0.03% of the value of the canola or oilseeds respectively;  and provides for amendment of the operative rate by regulation.  The clause also provides that the regulations may specify different rates for different kinds of leviable oilseeds.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 7:	Who pays the levy

This clause provides that the producer of the oilseeds is liable to pay the levy. In accordance with the relevant definition of producer in the Collection Act the producer is the person who owns the product immediately after harvest.

Schedule 14Ratite slaughter

Clause 1:	Definitions

This clause defines ratite for the purposes of this Act.

Clause 2:	Imposition of levy

This clause imposes National Residue Survey levy on the slaughter of ratites for human consumption unless the carcases are condemned as unfit for human consumption.

Clause 3:	Rate of levy

This clause sets the operative rate of the levy on the slaughter of emus at 75 cents per head and for other ratites as set out in regulations;  sets the maximum rate at which levy can be prescribed as $5.00 per head and provides for amendment of the operative rate by regulation.  

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Allowing the operative rate to be set by regulation for other ratites will allow additional products to be introduced into the residue monitoring system at short notice on industry request.  However, any levy on additional products will be capped by the maximum rate set in this Act.

Clause 4:	Who pays the levy

This clause provides that the person who owns the ratites when the slaughter takes place is liable to pay the levy.

Schedule 15Sheep, lambs and goats transactions

Clause 1	Definitions

This clause defines lamb, sheep and slaughter for the purposes of this Act.

Clause 2:	Imposition of levy

This clause imposes National Residue Survey Levy on transfers of ownership, delivery to a processor, or slaughter, of sheep, lambs or goats, including cases where live-stock are held by a processor for fattening or agistment, and defines the circumstances in which levy liability is incurred.  The clause also identifies circumstances in which levy is not payable.

Clause 3:	Rate of levy

This clause sets the operative rate of levy on sheep or lamb transactions at 
2 cents per head and on goat transactions at 3 cents per head;  sets the maximum rate at which levy can be prescribed at 8 cents per head and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 4:	Who pays the levy

This clause provides that the owner of the animals immediately before the transaction, or delivery to the processor, or the owner at the time of slaughter, respectively, is liable to pay the levy.

Schedule 16Wheat

Clause 1:	Definitions

This clause defines value for the purposes of this Act.

Clause 2:	Delivery

This clause defines the circumstances in which delivery of wheat is taken to have occurred.

Clause 3:	Producer

This clause identifies the producer of wheat in circumstances where ownership of the wheat changes without delivery to another person or persons.

Clause 4:	Imposition of levy

This clause imposes National Residue Survey levy on wheat delivered to a processor and identifies circumstances in which levy is not payable.

Clause 5:	Rate of levy

This clause sets the operative of levy on wheat at 0.015% of the value of the wheat;  sets the maximum rate at which levy can be prescribed at 0.03% of the value of the wheat;  and provides for amendment of the operative rate by regulation.

Allowing the operative rate to be amended by regulation avoids imposing an unreasonable burden on the Parliament as the operative rate is open to frequent changes.  In addition, delays in amending legislation can hamper industry programs.  Any changes to operative or maximum rates will only be made on the agreement of the representative industry organisation following full consultation with industry.

Clause 6:	Who pays the levy

This clause provides that the producer of the wheat is liable to pay the levy. In accordance with the relevant definition of producer in the Collection Act the producer is the person who owned the wheat immediately after it was harvested.