Deer Velvet Levy Act 1992

Legislation au C2004A04320 Not in force Act

Legislation content

Deer Velvet Levy Act 1992

No. 29 of 1992

 

An Act to impose a levy on the sale of deer velvet or the use of deer velvet in the production of other goods

[Assented to 14 May 1992]

The Parliament of Australia enacts:

Short title

1. This Act may be cited as the Deer Velvet Levy Act 1992.

Commencement

2. This Act commences on 1 July 1992.

Main object of Act

3. The main object of this Act is to raise funds for research and development in relation to the deer industry.

Act binds the Crown

4. This Act binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory.


Interpretation

5.(1) In this Act, unless the contrary intention appears:

"Collection Act" means the Primary Industries Levies and Charges Collection Act 1991;

"declared value", in relation to deer velvet used in the production of other goods, means the amount determined by the Secretary under subsection 10(2);

"deer velvet" means the developing antler of deer together with its cutaneous covering, harvested as living tissue;

"representative industry organisation" means the organisation known, at the time this Act commences, as the Deer Farmers Federation of Australia, or such other organisation as is specified in the regulations;

"sale value", in relation to deer velvet, means the price paid for the deer velvet.

(2) Unless the contrary intention appears, a word or expression has the same meaning in this Act as it has in the Collection Act.

Imposition of levy on deer velvet sold

6. Subject to section 8, levy is imposed on deer velvet produced in Australia (whether before or after the commencement of this Act) that is sold by the producer after the commencement of this Act.

Imposition of levy on deer velvet used in the production of other goods

7. Subject to section 8, levy is imposed on deer velvet that is:

(a) produced in Australia by the producer before or after the commencement of this Act; and

(b) used by or on behalf of the producer in the production of other goods after the commencement of this Act.

When levy not imposed

8. Levy is not imposed by this Act on deer velvet if levy has already been imposed by this Act on that deer velvet.

Rate of levy on sale of deer velvet

9.(1) The rate of levy imposed under section 6 on deer velvet to which that section applies is:

(a) the percentage of the sale value of the deer velvet that is specified in the regulations; or

(b) if no percentage is specified in the regulations—5% of the sale value of the deer velvet.

(2) For the purposes of paragraph (1)(a), the percentage specified in the regulations must not exceed 7% of the sale value of the deer velvet.

Rate of levy on deer velvet used in the production of other goods

10.(1) The rate of levy imposed under section 7 on deer velvet to which that section applies is:


(a) the percentage of the declared value of the deer velvet that is specified in the regulations; or

(b) if no percentage is specified in the regulations, 5% of the declared value of the deer velvet.

(2) Subject to subsection (3), for the purposes of calculating the amount of levy on deer velvet used in the production of other goods, the declared value of that deer velvet is the amount that the Secretary determines as the value of that deer velvet.

[Note: A determination by the Secretary of the declared value of deer velvet used in the production of other goods is reviewable under section 28 of the Collection Act.]

(3) In determining the declared value of a quantity of deer velvet used in the production of other goods, the Secretary must have regard only to the following:

(a) the quantity of deer velvet used;

(b) the quality of that deer velvet;

(c) the price for deer velvet of that quality:

(i) published by, or by authority of, the organisation known, at the time this Act commences, as the Deer Farmers Federation of Australia; and

(ii) applicable at the time the deer velvet is used in the production of other goods;

(d) the matters (if any) specified in the regulations.

(4) For the purposes of paragraph (1)(a), the percentage specified in the regulations must not exceed 7% of the declared value of the deer velvet.

Delegation by Secretary

11. The Secretary may delegate the power to determine the declared value of deer velvet under subsection 10(2) to an officer of the Australian Public Service.

Who pays the levy

12. Levy imposed by this Act is payable by the producer.

[Note: Deer velvet is a product prescribed for the purposes of paragraph (e) of the definition of "producer" in subsection 4(1) of the Collection Act. This means that the person specified in the regulations made under that paragraph is the producer.]

Regulations

13.(1) The Governor-General may make regulations prescribing matters required or permitted by this Act to be prescribed.

(2) Before making a regulation specifying a percentage for the purposes of paragraph 9(1)(a) or 10(1)(a), the Governor-General is to consider any recommendations on the percentage made to the Minister by any representative industry organisation.

__________________________________________________________________________________


[Minister's second reading speech made in—

House of Representatives on 26 February 1992

Senate on 1 April 1992]

Overview

The Deer Velvet Levy Act 1992 was enacted by the Parliament of Australia to address the need for funding to support research and development within the deer industry. The Act, which commenced on 1 July 1992, imposes a levy on the sale of deer velvet and its use in the production of other goods, with the primary objective of generating funds for industry-related research and development. The levy applies to deer velvet produced in Australia, whether before or after the Act's commencement, and is payable by the producer. The Act also allows for the delegation of certain powers, such as determining the declared value of deer velvet used in production, and provides for the making of regulations to prescribe matters required or permitted by the Act. The levy rates are specified in regulations, with a maximum limit of 7% of either the sale value or declared value of the deer velvet.

Scope and Application

The Deer Velvet Levy Act 1992 applies to the sale of deer velvet and its use in the production of other goods within Australia. It imposes a levy on the sale of deer velvet produced in Australia and used in the production of other goods, with the main object of raising funds for research and development in relation to the deer industry. The Act binds the Crown in right of the Commonwealth, each state, the Australian Capital Territory, and the Northern Territory. The levy rate is determined by regulation and cannot exceed 7% of the sale value or declared value of the deer velvet. The producer is responsible for paying the levy. The Governor-General has the power to make regulations to prescribe matters required or permitted by the Act, including the rate of levy, and must consider recommendations from representative industry organisations before making such regulations. The Act extends its application through subordinate instruments such as regulations.

Key Provisions

The Deer Velvet Levy Act 1992 primarily imposes a levy on the sale of deer velvet and its use in the production of other goods, with the aim of raising funds for research and development in the deer industry. This levy applies to deer velvet produced in Australia, whether before or after the Act's commencement, and sold by the producer after the Act comes into effect on 1 July 1992 (s 6, 7). The rate of this levy is determined by regulations, which must not exceed 7% of the sale value or declared value of the deer velvet (s 9(1), 10(1)). If no specific percentage is provided in the regulations, the default rate is 5% (s 9(1)(b), 10(1)(b)). For deer velvet used in the production of other goods, the declared value is determined by the Secretary, considering factors such as the quantity and quality of the deer velvet, and the price published by the Deer Farmers Federation of Australia at the time of use (s 10(2)-(4)). The producer is responsible for paying this levy (s 12). The Act imposes several obligations on parties involved in the production and sale of deer velvet. Firstly, producers must ensure that they comply with the levy requirements by either paying the specified levy or the default rate if no specific percentage is set in the regulations (s 9, 10). Secondly, the Secretary is responsible for determining the declared value of deer velvet used in the production of other goods, taking into account specified factors (s 10(2)-(4)). This determination can be delegated to an officer of the Australian Public Service (s 11). Furthermore, the Governor-General has the authority to make regulations that prescribe matters required or permitted by the Act, including the percentage for the levy, and must consider recommendations from representative industry organisations before setting these percentages (s 13). The Act outlines consequences for non-compliance with its provisions. While the specific penalties are not detailed within the provided sections of the Act, it is implied that breaches of the levy requirements could result in financial penalties or other enforcement actions. Given that the Act refers to the Primary Industries Levies and Charges Collection Act 1991 (s 5(2)), it is likely that penalties for non-compliance would align with those stipulated in that Act, which could include fines or other civil or criminal penalties. However, for precise details on penalties, further examination of the Primary Industries Levies and Charges Collection Act 1991 would be necessary.

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