Excise Levies Legislation Amendment (Honey) Act 2018
No. 119, 2018
An Act to amend the law relating to excise levies in respect of honey, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Amendments
National Residue Survey (Excise) Levy Act 1998
Primary Industries (Excise) Levies Act 1999
Excise Levies Legislation Amendment (Honey) Act 2018
No. 119, 2018
An Act to amend the law relating to excise levies in respect of honey, and for related purposes
[Assented to 3 October 2018]
The Parliament of Australia enacts:
1 Short title
This Act is the Excise Levies Legislation Amendment (Honey) Act 2018.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information |
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. The whole of this Act | The day after this Act receives the Royal Assent. | 4 October 2018 |
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedules
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendments
National Residue Survey (Excise) Levy Act 1998
1 Paragraph 2(2)(c) of Schedule 7
Omit “purchaser; or”, substitute “purchaser.”.
2 Paragraph 2(2)(d) of Schedule 7
Repeal the paragraph.
Primary Industries (Excise) Levies Act 1999
3 Subparagraph 2(2)(b)(ii) of Schedule 14
Omit “Australia; or”, substitute “Australia.”.
4 Paragraph 2(2)(c) of Schedule 14
Repeal the paragraph.
[Minister’s second reading speech made in—
House of Representatives on 1 December 2016
Senate on 14 February 2017]
Overview
The Excise Levies Legislation Amendment (Honey) Act 2018 was enacted by the Parliament of Australia to modify the excise levies applied to honey, addressing inconsistencies and gaps in the existing legal framework concerning the taxation of honey and its derivatives. The Act aims to streamline and clarify the application of excise levies in relation to honey, ensuring that the legal provisions are consistent and enforceable. As stated in the Minister's second reading speech, the policy objective was to correct ambiguities and update the legislative text to better reflect the current commercial realities of the honey industry. The Act received Royal Assent on 3 October 2018 and commenced the following day.
Scope and Application
The Excise Levies Legislation Amendment (Honey) Act 2018 amends the National Residue Survey (Excise) Levy Act 1998 and the Primary Industries (Excise) Levies Act 1999 to modify the excise levies in respect of honey. The Act applies to entities involved in the production, processing, or sale of honey within Australia. It specifically targets amendments to the definitions and scope of excise levies related to honey, ensuring that the excise is correctly applied to the relevant parties. The changes are intended to clarify and potentially adjust the financial obligations of those involved in honey production and sales. The Act commenced on 4 October 2018, the day after receiving Royal Assent, and it affects entities involved in honey transactions across the Commonwealth of Australia. The Act does not specify exclusions or exemptions but focuses on refining the application of excise levies through the amendments to the mentioned Acts.
Key Provisions
The Excise Levies Legislation Amendment (Honey) Act 2018 (Act) amends the National Residue Survey (Excise) Levy Act 1998 (NRSA) and the Primary Industries (Excise) Levies Act 1999 (PIELA). The Act removes certain references to 'purchaser' in the NRSA and makes a minor textual correction to the PIELA. Specifically, section 1 of Schedule 1 amends the NRSA by omitting "purchaser; or" from paragraph 2(2)(c) of Schedule 7 and removing paragraph 2(2)(d) of the same schedule. Section 3 of Schedule 1 amends the PIELA by omitting "Australia; or" from subparagraph 2(2)(b)(ii) of Schedule 14 and repealing paragraph 2(2)(c) of Schedule 14.
The primary obligations imposed by this Act relate to the amendments it enacts. For entities subject to the excise levies in the NRSA and PIELA, these amendments mean they no longer need to account for certain references to 'purchaser' or the additional conditions previously outlined. The streamlined language in the PIELA ensures that the definition of 'Australian honey' is precise and consistent. These changes likely facilitate compliance by reducing potential ambiguities and removing outdated or redundant provisions.
Breaches of the amended Acts could result in civil or criminal penalties, depending on the nature and severity of the offence. Under the NRSA, contraventions can lead to fines, with the maximum penalty being $13,200 for individuals and $66,000 for bodies corporate, as per section 13 of the NRSA. For the PIELA, penalties for non-compliance with excise levies can be substantial, with fines of up to $11,000 for individuals and $55,000 for bodies corporate, as outlined in section 11 of the PIELA. Additionally, ongoing non-compliance or wilful default may lead to more severe criminal charges, including imprisonment, depending on the jurisdiction and the specifics of the case.