Agricultural and Veterinary Chemical Products (Collection of Levy)(Payment Dates) Direction 2025

EXPLANATORY STATEMENT

Issued by the Australian Pesticides and Veterinary Medicines Authority

Introduction

The Australian Pesticides and Veterinary Medicines Authority (APVMA) is a statutory authority continued in existence under section 6 of the Agricultural and Veterinary Chemicals (Administration) Act 1992. Its functions and powers include administering the national system for regulation of agricultural chemical products and veterinary chemical products and exercising the powers and functions conferred on it by the Agricultural and Veterinary Chemicals Code, as scheduled to the Agricultural and Veterinary Chemicals Code Act 1994 (Code Act).

As part of the national system for the regulation of agricultural and veterinary chemical products, a levy is imposed by 3(1) of each of the following acts:

Agricultural and Veterinary Chemical Products Levy Imposition (General) Act 1994; Agricultural and Veterinary Chemical Products Levy Imposition (Excise) Act 1994; Agricultural and Veterinary Chemical Products Levy Imposition (Customs) Act 1994. 

The APVMA is required to collect these levies under the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 (Collection of Levy Act).

The Collection of Levy Act makes provision for the dates on which levies are payable and includes powers in paragraphs 6(1)(c) and (1)(d) for the APVMA, by notice published in the Gazette, to specify a different due date for certain levies and to allow for specified amounts of levy to be paid by instalments as stated in the notice.

Subsection 6(4) of the Collection of Levy Act provides that any such notice is a legislative instrument.

Authority

The APVMA is making the Agricultural and Veterinary Chemical Products (Collection of Levy)(Payment Dates) Direction 2025 (Payment Dates Direction) under section 6 of the Collection of Levy Act.

Purpose and effect

The Payment Dates Direction applies in relation to all levies payable for leviable disposals that took place in the 24/25 financial year (24/25 levies).

The effect of the Payment Dates Direction is to extend the due date for all 24/25 levies from 31 December 2025 to 15 January 2026 and to allow all such levies to be paid in two equal instalments. Specifically, the Payments Dates Direction provides that:

1.       a reference to 31 December 2025 as the prescribed date for payment for the 24/25 levies is taken instead to be a reference to 15 January 2026; and
    
2.       all 24/25 levies are taken to have been paid by the due date if they are paid by two equal instalments with the first instalment due on 15 January 2026 and the second instalment due on 15 March 2026.  

The Payment Dates Direction will be published in the Gazette as required by section 6 of the Collection of Levy Act.

A provision-by-provision explanation of the instrument is provided at Attachment A.

Impact analysis and consultation

The APVMA does not consider it necessary to undertake consultation on the Payment Dates Direction. The Payment Dates Direction is minor and machinery in nature. It does not substantially alter existing obligations that entities liable to pay levy have under the Collection of Levy Act.

Statement of compatibility with human rights obligations

The direction is compatible with human rights and freedoms recognised or declared under section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011. A full statement of compatibility with human rights obligations is provided at Attachment B.

Exemption from sunsetting and disallowance

Although the direction is a legislative instrument for the purposes of the Legislation Act 2003, pursuant to subsections 44(1) and 54(1) of that Act, it is not subject to sunsetting or disallowance. This is because the Collection of Levy Act:

1.       facilitates the operation of the National Registration Scheme for Agricultural and Veterinary Chemicals (NRS), which is a co-operative scheme involving the Commonwealth and all States and Territories; and
2.      authorises this legislative instrument to be made by the APVMA for the purposes of the NRS.

It is noted that the Collection of Levy Act is expressly included in the definition of agvet law in section 3 of the Agricultural and Veterinary Chemicals Code as scheduled to the Code Act.

Attachment A

DETAILS OF THE AGRIVULTURAL AND VETERINARY CHEMICAL PRODUCTS (COLLECTION OF LEVY) (PAYMENT DATES) DIRECTION 2025

Section 1 – Name of Instrument

This section provides that the name of the instrument is the Agricultural and Veterinary Chemical Products (Collection of Levy)(Payment Dates) Direction 2025 (Payment Dates Direction).

Section 2 – Commencement

This section provides for the Payment Dates Direction to commence on the day after it is registered.

Section 3 – Authority

This section provides that the Payment Dates Direction is made under section 6 of the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 (Collection of Levy Act).

Section 4 – Definitions

This section defines the expression Act as used in the instrument to mean the Collection of Levy Act.

Section 5 – Prescribed Date for Payment – paragraph 6(1)(c) of the Act

This section is made pursuant to paragraph 6(1)(c) of the Collection of Levy Act and applies in relation to all amounts of levy payable for leviable disposals that took place in the 24/25 financial year (24/25 levies).

The section provides that, in relation to the 24/25 levies and for the purposes of paragraph (b) of the definition of prescribed date for payment, a reference to            31 December 2025 is taken instead to be a reference to 15 January 2026.  

Section 6 – Payment by Instalments – paragraph 6(1)(d) of the Act

This section is made pursuant to paragraph 6(1)(d) of the Collection of Levy Act and applies in relation to the 24/25 levies.

The section provides an option for the 24/25 levies to be paid in two equal instalments with the first instalment due on 15 January 2026 and the second instalment due on   15 March 2026.

Attachment B

STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Agricultural and Veterinary Chemical Products (Collection of Levy) (Payment Dates) Direction 2025

The Agricultural and Veterinary Chemical Products (Collection of Levy) (Payment Dates) Direction 2025 (Payment Dates Direction) is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

As part of the national system for the regulation of agricultural and veterinary chemical products, a levy is imposed by 3(1) of each of the following acts:

Agricultural and Veterinary Chemical Products Levy Imposition (General) Act 1994; Agricultural and Veterinary Chemical Products Levy Imposition (Excise) Act 1994; Agricultural and Veterinary Chemical Products Levy Imposition (Customs) Act 1994. 

The APVMA is required to collect these levies under the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 (Collection of Levy Act).

The Collection of Levy Act makes provision for the dates on which levies are payable and includes powers in paragraphs 6(1)(c) and (1)(d) for the APVMA, by notice published in the Gazette, to specify a different due date for certain levies and to allow for specified amounts of levy to be paid by instalments as stated in the notice.

Subsection 6(4) of the Collection of Levy Act provides that any such notice is a legislative instrument.

Overview of the Payment Dates Direction

The Payment Dates Direction applies in relation to all levies payable for leviable disposals that took place in the 24/25 financial year (24/25 levies).

The effect of the Payment Dates Direction is to extend the due date for all 24/25 levies from 31 December 2025 to 15 January 2026 and to allow all such levies to be paid in two equal instalments. This will have a minor impact on timing and provide flexibility for those affected as to payment dates for all 24/25 levies.

Specifically, the Payments Dates Direction provides that:

1.       a reference to 31 December 2025 as the prescribed date for payment for the 24/25 levies is taken instead to be a reference to 15 January 2026; and
    
2.       all 24/25 levies are taken to have been paid by the due date if they are paid by two equal instalments with the first instalment due on 15 January 2026 and the second instalment due on 15 March 2026.  

The Payment Dates Direction will be published in the Gazette as required by section 6 of the Collection of Levy Act. The APVMA Gazette is available online at https://www.apvma.gov.au/news-and-publications/publications/gazette.

Human rights implications

The Payment Dates Direction does not engage any of the applicable rights or freedoms.

Conclusion

The Payment Dates Direction is compatible with human rights as it does not raise any human rights issues.