DAIRYING INDUSTRY RESEARCH AND PROMOTION LEVY AMENDMENT ACT 1978
No. 138 of 1978
An Act to amend the Dairying Industry Research and Promotion Levy Act 1972.
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the Dairying Industry Research and Promotion Levy Amendment Act 1978.
(2) The Dairying Industry Research and Promotion Levy Act 1972 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation on the first day of the month next succeeding the month in which it receives the Royal Assent.
Title
3. The title of the Principal Act is amended by inserting “, or otherwise disposed of,” after “sold”.
Interpretation
4. Section 5 of the Principal Act is amended by adding at the end thereof the following sub-section:
“(3) For the purposes of this Act and of the Dairying Industry Research and Promotion Levy Collection Act 1972, where whole milk or butter fat produced by a person is, after the commencement of this subsection, supplied by the producer to another person for disposal or processing by that other person, but the milk or butter fat is not sold by the producer to that other person or any other person at or before the time it is so supplied—
(a) the whole milk or butter fat, as the case may be, shall be deemed to have been sold by the producer to that other person at the time it is so supplied and that other person shall be deemed to have purchased the whole milk or butter fat, as the case may be, from the producer at that time; and
(b) any sale of the whole milk or butter fat, as the case may be, by or on behalf of the producer (including a sale to that other person) after it is so supplied shall be disregarded.”.
Overview
The Dairying Industry Research and Promotion Levy Amendment Act 1978 is an amendment to the Dairying Industry Research and Promotion Levy Act 1972. Enacted by the Queen, with the assent of the Senate and House of Representatives of the Commonwealth of Australia, this Act was designed to address gaps in the collection and application of levies within the dairy industry. The primary purpose of this amendment was to ensure that milk or butter fat supplied by producers for processing or disposal, but not formally sold, are still subject to the levy. This ensures that the collection of levies is comprehensive, covering all instances of milk or butter fat changing hands, regardless of whether a formal sale occurs. The Act aims to provide a clear interpretation and application of the levy system to support research and promotion activities within the dairy industry.
Scope and Application
The Dairying Industry Research and Promotion Levy Amendment Act 1978 applies to producers within the dairying industry, specifically those who supply whole milk or butter fat for disposal or processing to another person without a formal sale at the point of supply. This amendment to the Dairying Industry Research and Promotion Levy Act 1972 extends its application to include such transactions where milk or butter fat is deemed to have been sold to the recipient at the time of supply, even if no sale was recorded at that moment. This amendment ensures that such transactions are accounted for under the levy. The Act operates on a national level, given its enactment by the Commonwealth of Australia, and it applies across all states and territories within Australia. There are no specific exclusions, exemptions, or thresholds mentioned within the provided excerpt of the Act, and its application can potentially be further detailed or restricted through subordinate instruments as necessary.
Key Provisions
The Dairying Industry Research and Promotion Levy Amendment Act 1978 (sections 1-4) amends the Dairying Industry Research and Promotion Levy Act 1972 by making several changes to the interpretation and application of the levy. The title of the Principal Act is amended by adding the phrase "or otherwise disposed of" after "sold" (section 3). This change is intended to clarify the scope of the levy to include instances where dairy products are supplied for disposal or processing without a formal sale transaction. Specifically, section 4(3) adds a new sub-section to the Principal Act, stating that where whole milk or butter fat produced by a person is supplied to another person for disposal or processing but not sold, it will be deemed as if it were sold at the time of supply. This means that the person supplying the dairy product will be treated as if they sold it to the recipient, and any subsequent sale of the same product will be disregarded.
The Act imposes several obligations on the parties involved in the dairy industry. Producers of whole milk or butter fat must ensure that any supply of these products to another party for disposal or processing is treated as a sale under the Act, even if no formal sale transaction occurs (section 4(3)). This requirement ensures that the levy is applied consistently and accurately, capturing all relevant transactions within the industry. Additionally, the Act requires that any sale of dairy products after they have been supplied for disposal or processing be disregarded for the purposes of the levy, which helps to avoid double counting and ensures that the levy is applied only once per product.
Failure to comply with the provisions of the Act may result in civil or criminal consequences. While the Act does not specify particular offences or penalties, breaches of the levy requirements could potentially lead to enforcement actions under the broader legal framework governing the collection and application of levies. These actions may include fines, penalties, or other legal remedies to ensure compliance and uphold the integrity of the levy system. The specific penalties would depend on the nature and severity of the breach, as well as any relevant provisions in the Dairying Industry Research and Promotion Levy Collection Act 1972. Overall, the Act aims to ensure that the levy is applied correctly and fairly, supporting research and promotion activities within the dairy industry while maintaining compliance and accountability among participants.