Butter Fat Levy Act 1965

Legislation au C1965A00042 Not in force Act

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Butter Fat Levy

No. 42 of 1965

An Act to impose a Levy upon certain Butter Fat.

[Assented to 3 June, 1965]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Butter Fat Levy Act 1965.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Definitions.

3. In this Act, unless the contrary intention appears—

“butteroil” does not include butteroil manufactured from, or by the treatment of, butter;

“dairy produce” means butter, butteroil, butter powder, cheese and ghee;

“ghee” means clarified fat of cow’s milk manufactured otherwise than from, or by the treatment of, butter;

“levy” means levy imposed by this Act;

“the Board” means the Australian Dairy Produce Board constituted under the Dairy Produce Export Control Act 1924-1965.

Act applies to States.

4. This Act binds the Crown in right of a State.

Imposition of levy.

5. A levy is imposed on butter fat produced in Australia and, on or after the first day of July, One thousand nine hundred and sixty-five, used in Australia in the manufacture of dairy produce.


Amount of levy.

6.—(1.) The amount of levy in respect of any butter fat shall consist of the sum of—

(a) such amount for each hundredweight of the butter fat as is from time to time prescribed for the purposes of this paragraph;

(b) such amount for each hundredweight of the butter fat as is from time to time prescribed for the purposes of this paragraph; and

(c) such amount for each hundredweight of the butter fat as is from time to time prescribed for the purposes of this paragraph.

(2.) The amount prescribed for the purposes of paragraph (a) of the last preceding sub-section shall not exceed 14.5 pence.

(3.) The amount prescribed for the purposes of paragraph (b) or paragraph (c) of sub-section (1.) of this section shall not exceed 28.75 pence.

Levy payable by manufacturer of dairy produce.

7. Levy in respect of any butter fat is payable by the manufacturer of the dairy produce in the manufacture of which the butter fat is used.

Due date of payment.

8. The amount of levy in respect of any butter fat is due and payable upon the expiration of twenty-eight days after the last day of the month of the year in which the butter fat was used in the manufacture of dairy produce.

Recovery of levy.

9.—(1.) An amount of levy shall be deemed, when it becomes due and payable, to be a debt due to the Commonwealth and payable to the Secretary to the Department of Primary Industry in the manner and at the place prescribed.

(2.) In proceedings for the recovery of an amount of levy, a statement or averment in the complaint, claim or declaration of the plaintiff is evidence of the matter so stated or averred.

Regulations.

10.—(1.) The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular—

(a) requiring persons to furnish returns for the purposes of this Act; and

(b) prescribing penalties not exceeding Fifty pounds for offences against the regulations.

(2.) Before making regulations under this section prescribing an amount for the purposes of section 6 of this Act, the Governor-General shall take into consideration any recommendations with respect to the amount made to the Minister by the Board.


(3.) Before making a recommendation to the Minister with respect to an amount to be prescribed for the purposes of paragraph (a) of sub-section (1.) of section 6 of this Act, the Board shall take into consideration any recommendation with respect to the amount submitted to the Board by the Dairy Produce Research Committee holding office under the Dairy Produce Research and Sales Promotion Act 1958-1965.

 

Overview

The Butter Fat Levy Act 1965 was enacted to address the need for a financial mechanism to support the dairy industry in Australia. Assented to on 3 June 1965 by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, this legislation imposed a levy on butter fat produced and used in Australia starting from 1 July 1965. The policy objective was to generate revenue that could be directed towards the industry, potentially supporting research, development, and market promotion efforts. The levy was applicable to the Crown in right of a State and was payable by manufacturers of dairy products, with specific amounts prescribed for each hundredweight of butter fat. The Act also authorised the Governor-General to make regulations necessary for its implementation, including provisions for the recovery of the levy and penalties for non-compliance.

Scope and Application

The Butter Fat Levy Act 1965 applies to the Crown in right of a State and imposes a levy on butter fat produced in Australia and used in the manufacture of dairy products within Australia, as of the first day of July, 1965. The levy is payable by the manufacturer of the dairy produce that incorporates the butter fat, with specific amounts prescribed for each hundredweight of butter fat, not exceeding specified maximums. The levy becomes a debt due to the Commonwealth upon its due date, which is twenty-eight days after the last day of the month in which the butter fat was used in the manufacture. The Act also provides for the Governor-General to make regulations necessary for the implementation of the Act, including the prescription of returns and penalties for offences against these regulations, and requires consultation with relevant boards and committees when setting the amounts for the levy. The Act's reach is national, applying uniformly across all states and territories within Australia.

Key Provisions

The Butter Fat Levy Act 1965 imposes a levy on butter fat used in the manufacture of dairy products in Australia. Under section 5, a levy is imposed on butter fat produced in Australia and used domestically in the manufacture of dairy products from the first of July 1965. The amount of the levy per hundredweight of butter fat is prescribed under section 6, with specified maximum amounts for different components of the levy. Section 7 stipulates that the manufacturer of the dairy product in which the butter fat is used is responsible for paying the levy. The due date for payment of the levy is set out in section 8, which requires payment within 28 days after the end of the month in which the butter fat was used in the manufacture of dairy products. The Act imposes several obligations on the parties it governs. Manufacturers of dairy products using butter fat must ensure they pay the specified levy on time, as outlined in section 7 and 8. The Australian Dairy Produce Board, referred to as "the Board" in section 3, has a role in recommending amounts for the levy, as outlined in section 10(2) and (3). The Governor-General is empowered to make regulations under section 10, which can include requirements for persons to furnish returns for the purposes of the Act and prescribing penalties for offences against these regulations. Breach of the Act or its regulations may result in civil or criminal consequences. Under section 10(1), the Governor-General has the authority to make regulations prescribing penalties not exceeding Fifty Pounds for offences against the regulations. Failure to pay the levy or comply with other requirements of the Act may lead to financial penalties as prescribed in the regulations. These provisions ensure that the Act is enforced effectively and that parties comply with their obligations under the legislation.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.