Dairy Industry Assistance Levy Act 1977

Administered by Department of Primary Industries and Energy

Legislation au C2004A01693 Not in force Act

Legislation content

DAIRY INDUSTRY ASSISTANCE LEVY ACT 1977

No. 55 of 1977

An Act to impose a levy upon certain Fresh Milk Products produced in Australia.

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

Short title.

1. This Act may be cited as the Dairy Industry Assistance Levy Act 1977.

Commencement.

2. This Act shall come into operation on a date to be fixed by Proclamation.

Dairy Industry Assistance Act to be read as one with this Act.

3. The Dairy Industry Assistance Act 1977 shall be read as one with this Act.

Interpretation.

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

Agricultural Council means the organization known as the Australian Agricultural Council;

authorized person means a person who is an authorized person for the purposes of this Act by virtue of an appointment made by the Minister under section 9;

fresh milk products means—

(a) milk that has been subjected to one or more of the following processes, whether or not it has been subjected to any other process:—

(i) pasteurization;

(ii) homogenization;

(iii) sterilization;

(iv) heat treatment;

(v) ultra high heat treatment;

(vi) the addition of a substance for the purpose of preserving, enriching or flavouring or for any other purpose; or

(b) such other products, being products produced from milk or from a constituent part of milk, as are prescribed from time to time;

levy means an amount of levy imposed by this Act;

milk means cows milk that is whole milk or standardized milk;

standardized milk is milk that has had the concentration of fat, protein or other solids adjusted.

Imposition of levy.

5. (1) Subject to this Act, levy is imposed on fresh milk products produced at a plant or factory on or after the relevant date in relation to the kind of fresh milk products in which those fresh milk products are included.

(2) In sub-section (1), relevant date, in relation to a kind of fresh milk products, means such date as is prescribed with respect to that kind of fresh milk products.

(3) Where a person by whom the levy imposed on any fresh milk products is payable or has been paid satisfies an authorized person that the fresh milk products—

(a) have been used by him in the production of other products, whether fresh milk products or not;

(b) have been destroyed while owned by him;

(c) have been sold by him otherwise than for human consumption as fresh milk products; or

(d) have been exported from Australia, whether by him or by another person,

the authorized person shall issue a certificate accordingly and, thereupon, sub-section (1) shall be deemed not to have applied in respect of those fresh milk products and, if that levy or a part of that levy has been paid, the amount so paid shall be refunded.

Rate of levy.

6. (1) Subject to this Act, the regulations may fix a rate of levy, from time to time, in respect of fresh milk products of a prescribed kind.

(2) A rate of levy fixed under sub-section (1) applies in relation to fresh milk products of the relevant kind produced during the period that the rate is in force.

(3) A rate of levy in respect of milk shall not exceed 15 cents per litre.

By whom levy payable.

7. Levy in respect of any fresh milk products is payable by the person who is, at the time of their production, the proprietor of the plant or factory at which they are produced.

Exemptions from levy.

8. The regulations may exempt from levy—

(a) fresh milk products produced at a plant or factory of a prescribed class; or

(b) fresh milk products of a prescribed class.

Appointment of authorized persons.

9. The Minister may, by writing signed by him, appoint a person, or persons included in a class of persons, to be an authorized person or authorized persons, as the case may be, for the purposes of this Act.

Regulations.

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

(2) Before making regulations for the purposes of—

(a) paragraph (b) of the definition of fresh milk products in sub-section 4(1); or

(b) section 5, 6 or 8,

the Governor-General shall take into consideration any relevant recommendation made to the Minister by the Agricultural Council.

 

Overview

The Dairy Industry Assistance Levy Act 1977 was enacted by the Commonwealth Parliament to address financial support needs within the Australian dairy industry. This Act imposes a levy on certain fresh milk products produced in Australia, intended to generate funds that can be used to assist the dairy industry, which may include supporting production, marketing, or research initiatives. The levy is to be imposed on fresh milk products produced at a plant or factory on or after a date specified by proclamation. The rate of the levy, which cannot exceed 15 cents per litre for milk, is to be set by regulations and applies to fresh milk products of a prescribed kind produced during the period that the rate is in force. Exemptions from the levy and the appointment of authorised persons to manage the levy process are also outlined in the Act, with regulations governing these aspects to be made by the Governor-General in consultation with the Agricultural Council where necessary.

Scope and Application

The Dairy Industry Assistance Levy Act 1977 applies to all fresh milk products produced in Australia, such as pasteurised or homogenised milk, and other products derived from milk. The Act imposes a levy on these products, payable by the proprietor of the plant or factory where they are produced. The levy can be refunded if the products are used in the production of other goods, destroyed, sold for non-human consumption purposes, or exported from Australia. The rate of levy is set by regulation and cannot exceed 15 cents per litre for milk. Exemptions from the levy can be prescribed by regulation, such as for products produced at certain types of plants or factories. The Governor-General can make regulations for carrying out the Act, taking into account recommendations from the Agricultural Council for certain types of regulations. The Act extends its application through subordinate instruments, such as regulations, which can prescribe matters necessary or convenient for carrying out or giving effect to the Act.

Key Provisions

The Dairy Industry Assistance Levy Act 1977 (sections 5 and 6) mandates that a levy be imposed on fresh milk products produced in Australia on or after a specified date. The levy applies to fresh milk products that have undergone certain processes such as pasteurization, homogenisation, or sterilization, as well as other products derived from milk. The regulations have the authority to set the rate of this levy, but it cannot exceed 15 cents per litre for milk. The levy is the responsibility of the proprietor of the plant or factory where the fresh milk products are produced (section 7). However, the Act provides for exemptions from the levy, which can be determined through regulations (section 8). Additionally, the Minister has the power to appoint authorized persons who can issue certificates regarding the use, destruction, sale, or export of fresh milk products, which may exempt them from the levy (section 9). The Dairy Industry Assistance Levy Act 1977 imposes several obligations on the parties it governs. Producers of fresh milk products must ensure that the levy is paid by the proprietor of the plant or factory at the time of production (section 7). The regulations may exempt certain fresh milk products or classes of products from the levy, and authorised persons can issue certificates to exempt products that have been used in the production of other products, destroyed, sold for non-human consumption, or exported from Australia (section 5). The Governor-General has the authority to make regulations concerning the levy, subject to any recommendations from the Agricultural Council (section 10). These regulations must be consistent with the Act and necessary for its implementation. Failure to comply with the Dairy Industry Assistance Levy Act 1977 can result in civil or criminal consequences. The specific offences and penalties are not detailed in the provided text, but it is clear that unauthorised evasion of the levy or fraudulent activities related to the certification process could be subject to penalties under Australian law. The Act does not explicitly state maximum penalties, but it is likely that breaches of the Act could result in fines or imprisonment depending on the severity of the offence. The Act's framework suggests that any breach of its provisions could be prosecuted in accordance with the general principles of Australian criminal law.

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Area of Law
Taxation Law
Agriculture & Food Law
Instrument
Act
Concepts
Definitions & Interpretation
Commencement Provisions
Regulatory Standards
Exemptions & Exclusions
Licensing & Registration

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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.