Dairy Produce Levy Act 1958

Legislation au C1958A00075 Not in force Act

Legislation content

DAIRY PRODUCE LEVY.

 

No. 75 of 1958.

An Act to impose a Levy upon Dairy Produce manufactured in Australia.

[Assented to 10th October, 1958.]

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 Dairy Produce Levy Act 1958.

Commencement.

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

Definitions.

3. In this Act—

“dairy produce” means butter and cheese;

“levy” means levy imposed by this Act;

“notional weight”, in relation to cheese, means a weight equal to the weight of the butter fat in the milk used in the manufacture of the cheese multiplied by two and eleven-twentieths;

“the Board” means the Australian Dairy Produce Board constituted under the Dairy Produce Export Control Act 1924-1958.


Act applies to States.

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

Imposition of levy.

5. A levy is imposed on all dairy produce manufactured in Australia on or after a date to be fixed by the Minister, upon the recommendation of the Board, by notice published in the Gazette.

Rates of levy on butter.

6.—(1.) Subject to the next succeeding sub-section, the amount of levy in respect of any butter shall consist of the sum of—

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

(b) such amount for each pound of the butter as is from time to time prescribed for the purposes of this paragraph.

(2.) The amounts prescribed for the purposes of the last preceding sub-section shall be such that the sum of those amounts does not exceed three-sixteenths of a penny.

Rates of levy on cheese.

7.—(1.) Subject to the next succeeding sub-section, the amount of levy in respect of any cheese shall consist of the sum of—

(a) such amount for each pound of the notional weight of the cheese as is from time to time prescribed for the purposes of this paragraph; and

(b) such amount for each pound of the notional weight of the cheese as is from time to time prescribed for the purposes of this paragraph.

(2.) The amounts prescribed for the purposes of the last preceding sub-section shall be such that the sum of those amounts does not exceed three-thirty-seconds of a penny.

Levy payable by manufacturer.

8. The amount of levy in respect of any dairy produce is payable by the manufacturer of the dairy produce.

Exemption from levy.

9.—(1.) The Minister may, from time to time, by notice published in the Gazette, after report to the Minister by the Board, exempt any dairy produce from the levy.

(2.) An exemption under the last preceding sub-section may be unconditional or subject to such conditions as are specified in the notice.

Due date of payment.

10. The amount of levy in respect of any dairy produce manufactured during a month of the year is due and payable upon the expiration of twenty-eight days after the last day of that month.

Recovery of levy.

11.—(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.

12.—(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 six or seven 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 six, or paragraph (a) of sub-section (1.) of section seven, 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 established by the Dairy Produce Research and Sales Promotion Act 1958.

 

Overview

The Dairy Produce Levy Act 1958 was enacted to establish a levy on dairy produce manufactured in Australia. This Act was assented to on 10th October, 1958, by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The primary objective of this legislation was to impose a levy on dairy products such as butter and cheese manufactured within Australia, providing a means for the Commonwealth to generate revenue from these products. The Act applies to the Crown in right of a State and binds the manufacturing process to contribute to the national revenue through this levy. The levy rates are prescribed to ensure that the total amount does not exceed a specific fraction of a penny per pound of product, reflecting a careful consideration of the economic impact on manufacturers and the market. The Act also provides mechanisms for exemptions and the recovery of the levy, ensuring that the legislation can be adapted and enforced effectively.

Scope and Application

The Dairy Produce Levy Act 1958 applies to all entities involved in the manufacture of dairy produce within Australia, specifically targeting the manufacturers of butter and cheese. The act binds the Crown in right of a State and imposes a levy on these dairy products manufactured in Australia, with the levy rates determined by the Minister upon recommendation from the Australian Dairy Produce Board. The levy is payable by the manufacturers, who are required to remit the amount within 28 days after the end of the month in which the dairy produce was manufactured. The Act allows for the exemption of certain dairy produce from the levy, subject to conditions specified by the Minister. The Governor-General is empowered to make regulations necessary for the implementation of the Act, including prescribing penalties for non-compliance. The act’s provisions extend to the Commonwealth, with the levy payable to the Secretary of the Department of Primary Industry. The Act does not explicitly exclude any specific entities or types of transactions, but exemptions can be granted by the Minister based on recommendations from the Board.

Key Provisions

The Dairy Produce Levy Act 1958 primarily concerns the imposition of a levy on dairy produce manufactured in Australia. Under section 5, a levy is imposed on all dairy produce, specifically butter and cheese, manufactured in Australia on or after a date set by the Minister, with the recommendation of the Australian Dairy Produce Board (sections 5 and 12(2)). The rates of levy are prescribed such that the sum of the amounts for each pound of butter does not exceed three-sixteenths of a penny, and for cheese, the sum of the amounts for each pound of notional weight does not exceed three-thirty-seconds of a penny (sections 6 and 7). The levy is payable by the manufacturer of the dairy produce (section 8). The Minister has the authority to exempt any dairy produce from the levy, either unconditionally or subject to specific conditions, as outlined in section 9. The obligations imposed by the Act include the requirement for manufacturers to pay the levy within twenty-eight days after the end of the month in which the dairy produce was manufactured (section 10). Additionally, the Australian Dairy Produce Board and the Dairy Produce Research Committee are involved in the process of setting the levy rates, with the Board recommending amounts to the Minister and the Governor-General considering these recommendations when making regulations (sections 12(2) and 12(3)). The Governor-General may also make regulations under section 12(1), which must not be inconsistent with the Act and can include penalties for offences against these regulations, with a maximum penalty of Fifty pounds. Failure to comply with the provisions of the Act can result in civil and criminal consequences. The Act provides that an amount of levy, once it becomes due and payable, is considered a debt due to the Commonwealth and payable to the Secretary to the Department of Primary Industry (section 11(1)). The Act also outlines that in proceedings for the recovery of an amount of levy, a statement or averment in the complaint, claim, or declaration by the plaintiff is considered evidence of the matter stated or averred (section 11(2)). Offences against regulations made under the Act can incur penalties not exceeding Fifty pounds (section 12(1)(b)).

Legal classification tags

Area of Law
Commercial Law
Instrument
Act
Concepts
Definitions & Interpretation
Offence Provisions
Levy
Exemption from levy

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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.