Dairy Produce Levy (No. 2) Act 1986 (Cth)

DAIRY PRODUCE LEVY (No. 2) ACT 1986
- Updated 20 July 1995 (#DATE 20:07:1995)

*1* The Dairy Produce Levy (No. 2) Act 1986 as shown in this reprint comprises Act No. 56, 1986 amended as indicated in the Tables below. Table of Acts Act Date Date of Application Number and of assent commencement saving or year transitional provisions Dairy Produce Levy (No. 2) Act 1986 56, 1986 24 June 1986 1 July 1986 (see s. 2) Primary Industries Levies and Charges Collection (Consequential Provisions) Act 1991 26, 1991 1 Mar 1991 1 July 1991 (see s. 2) Ss. 5 and 7 Dairy Produce Levy (No. 2) Amendment Act 1995 47, 1995 21 June 1995 1 July 1995 - Table of Amendments ad=added or inserted am=amended rep=repealed rs=repealed and substituted Provision affected How affected S. 3 rep. No. 26, 1991 S. 4 am. No. 47, 1995 Part II (ss. 5-7) rep. No. 47, 1995 Ss. 5-7 rep. No. 47, 1995 Part III (ss. 8-10) rep. No. 47, 1995 Part III (ss. 8-11) ad. No. 47, 1995 Ss. 8, 9 rs. No. 47, 1995 S. 10 am. No. 26, 1991 rs. No. 47, 1995 S. 11 ad. No. 47, 1995 #ADD 7:8:1995

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - TABLE OF PROVISIONS 
TABLE

                           TABLE OF PROVISIONS
Section
                           PART I - PRELIMINARY
    1.    Short title
    2.    Commencement
    4.    Interpretation
          PART III - LEVIES ON CERTAIN IMPORTED DAIRY PRODUCE
    8.    Levy on re-importation of exported dairy produce
    9.    Import offset levy
   10.    Amount of levy
   11.    By whom levy payable

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - LONG TITLE 
SECT

     An Act to impose levies upon certain dairy products that are
                       imported into Australia

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - PART I 
 PART I - PRELIMINARY 

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - SECT 1 
Short title 
SECT

  1. This Act may be cited as the Dairy Produce Levy (No. 2) Act 1986. *1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - SECT 2 
Commencement 
SECT

  2. The provisions of this Act shall come into operation on the day on which
the provisions of Part VI of the Dairy Produce Act 1986 come into
operation.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - SECT 4 
Interpretation 
SECT

  4. (1) Words and expressions used in this Act have the same meanings as in
the Dairy Produce Levy (No. 1) Act 1986.

  (2) For the purposes of this Act, a person is a prescribed exporter in
relation to a financial year if:
  (a) the person has an export milk fat component or an export protein
component, or both, within the meaning of section 7 of the Dairy Produce Levy
(No. 1) Act 1986, for a month or months of the year; or
  (b) during the year, the person has exported dairy produce and:
    (i) relevant dairy produce used, whether by that person or by
another person, in the manufacture of the exported dairy produce has been
taken into account in the calculation of manufacturing milk levy; and
    (ii) the export of the dairy produce has not been taken into
account for the purposes of subsection 7(2) of the Dairy Produce Levy (No. 1)
Act 1986.

  (3) For the purposes of this Act, an export of dairy produce constitutes a
relevant export if:
  (a) the export of the dairy produce has been taken into account for the
purposes of subsection 7(2) of the Dairy Produce Levy (No. 1) Act 1986; or
  (b) both of the following conditions are satisfied:
    (i) manufacturing milk levy was imposed on relevant dairy produce
used, whether by the person who exported the dairy produce or by another
person, in the manufacture of the exported dairy produce;
    (ii) the export of the dairy produce has not been taken into
account for the purposes of subsection 7(2) of the Dairy Produce Levy (No. 1)
Act 1986.

  (4) For the purposes of this Act, the question whether a body corporate is
related to another body corporate is to be determined in the same way as the
question whether bodies corporate are related to each other is determined for
the purposes of the Corporations Law.

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - PART III 
 PART III - LEVIES ON CERTAIN IMPORTED DAIRY PRODUCE 

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - SECT 8 
Levy on re-importation of exported dairy produce 
SECT

  8. If:
  (a) dairy produce is exported from Australia; and
  (b) one of the following conditions is satisfied:
    (i) an amount has been paid, or is payable, to a person by way of a
market support payment under the Dairy Produce Act 1986 in respect of the
dairy produce;
    (ii) the export of the dairy produce has been taken into account
for the purposes of subsection 7(2) of the Dairy Produce Levy (No. 1) Act
1986;
    (iii) a person has been paid, or is entitled to be paid, a
manufacturing milk levy rebate under section 108E of the Dairy Produce Act
1986 in relation to the export of the dairy produce; and
  (c) the dairy produce is subsequently imported into Australia in the same
form, or substantially the same form, as it was exported;
levy is imposed on the dairy produce.

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - SECT 9 
Import offset levy 
SECT

  9. Levy is imposed on the total quantity of dairy produce imported into
Australia by a prescribed exporter during a financial year commencing on or
after 1 July 1995 or, if the prescribed exporter is a body corporate, by a
body corporate (other than a prescribed exporter) that is related to the
prescribed exporter, not being dairy produce in relation to which levy has
been paid, or is payable, under section 8.

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - SECT 10 
Amount of levy 
SECT

  10. (1) The amount of the levy imposed on dairy produce by section 8 is an
amount equal to the total of:
  (a) an amount calculated at the milk fat rate for the month in which the
dairy produce is imported on the milk fat content of the dairy produce when
imported; and
  (b) an amount calculated at the protein rate for the month in which the
dairy produce is imported on the protein content of the dairy produce when
imported.

  (2) Subject to subsection (3), the amount of the levy imposed by section 9
on dairy produce imported during a financial year is calculated as follows:
  (a) in respect of each quantity of dairy produce imported:
    (i) an amount is calculated at the milk fat rate for the month in
which the dairy produce was imported on the milk fat content of the dairy
produce when imported; and
    (ii) an amount is calculated at the protein rate for the month in
which the dairy produce was imported on the protein content of the dairy
produce when imported;
  (b) the amount of the levy is an amount equal to the total of the amounts
calculated under paragraph (a) in respect of the dairy produce imported during
the year.

  (3) Subject to subsection (4), the maximum amount of the levy imposed by
section 9 on dairy produce imported by a prescribed exporter or, if the
prescribed exporter is a body corporate, by a body corporate that is related
to the prescribed exporter, during a financial year is an amount calculated as
follows:
  (a) in respect of each quantity of dairy produce the subject of a relevant
export by the prescribed exporter during the financial year:
    (i) an amount is calculated at the milk fat rate for the month in
which the dairy produce was exported on the milk fat content of the dairy
produce; and
    (ii) an amount is calculated at the protein rate for the month in
which the dairy produce was exported on the protein content of the dairy
produce;
  (b) the amounts calculated under paragraph (a) are added together;
  (c) if levy has been paid, or is payable, by the prescribed exporter under
section 8 in respect of the importation, during the financial year, of any
dairy produce and the amount so paid or payable is less than the amount
arrived at under paragraph (b), the maximum amount is the amount equal to the
difference between the amount arrived at under paragraph (b) and the amount of
levy so paid or payable;
  (d) if no deduction is made under paragraph (c), the total arrived at under
paragraph (b) is the maximum amount.

  (4) If:
  (a) levy has been paid, or is payable, by the prescribed exporter under
section 8 in respect of the importation, during the financial year, of any
dairy produce; and
  (b) the amount so paid or payable equals or exceeds the amount arrived at
under paragraph (3)(b);
import offset levy is not imposed on the importation of dairy produce by the
prescribed exporter or, if the prescribed exporter is a body corporate, by a
body corporate that is related to the prescribed exporter, during the
financial year.

  (5) In this section, a reference to the milk fat rate for a month or the
protein rate for a month has the same meaning as in section 7 of the Dairy
Produce Levy (No. 1) Act 1986.

DAIRY PRODUCE LEVY (No. 2) ACT 1986 - SECT 11 
By whom levy payable 
SECT

  11. (1) Levy imposed on dairy produce by section 8 is payable by the
importer of the dairy produce.

  (2) Levy imposed on dairy produce by section 9 is payable by the prescribed
exporter referred to in that subsection.