Horse Disease Response Levy Act 2011

Administered by Department of Agriculture, Fisheries and Forestry

Legislation au C2011A00115 Not in force Act

Legislation content

 

 

 

 

 

 

Horse Disease Response Levy Act 2011

No. 115, 2011

 

 

 

 

 

An Act to impose a levy to help meet costs incurred in responding to outbreaks of diseases affecting horses

 

 

 

Contents

1 Short title

2 Commencement

3 Definitions

4 This Act binds the Crown

5 Imposition of levy

6 Who is liable to pay levy

7 Amount of levy

8 Act does not impose levy on property of a State

9 Regulations

 

 

 

Horse Disease Response Levy Act 2011

No. 115, 2011

 

 

 

An Act to impose a levy to help meet costs incurred in responding to outbreaks of diseases affecting horses

[Assented to 14 October 2011]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Horse Disease Response Levy Act 2011.

2  Commencement

  This Act commences on the day after this Act receives the Royal Assent.

3  Definitions

  In this Act:

Agvet Codes has the meaning given by the Agricultural and Veterinary Chemicals Act 1994.

EADR agreement means the government and livestock industry cost sharing deed in respect of emergency animal disease responses made by the Commonwealth and other parties, and executed by the Commonwealth in March 2002.

manufactured feed means feed that:

 (a) is suitable for horses generally or horses of a particular kind; and

 (b) has been prepared using one or more of the following processes:

 (i) steaming or another cooking process;

 (ii) flaking;

 (iii) cubing of hay;

 (iv) starch manipulation;

 (v) blending 2 or more sorts of feed;

 (vi) blending 1 or more sorts of feed with 1 or more dietary supplements, medications or modifiers;

 (vii) a process prescribed by the regulations.

worm treatment means a veterinary chemical product (as defined in the Agvet Codes) for which all the following conditions are met:

 (a) the product is a registered chemical product or a registered listed chemical product under those Codes;

 (b) there are instructions for use of the product that:

 (i) are approved by the Australian Pesticides and Veterinary Medicines Authority under those Codes; or

 (ii) accord with an established standard for the product under those Codes, if the product is a registered listed chemical product;

 (c) those instructions:

 (i) are for use of the product for treatment of horses for internal parasites; and

 (ii) are not for use of the product for treatment of other animals, except other members of the horse family (Equidae), for internal parasites.

4  This Act binds the Crown

  This Act binds the Crown in each of its capacities.

5  Imposition of levy

 (1) Levy is imposed on a disposal that:

 (a) is a disposal of manufactured feed or worm treatment by a person (the disposer) to another person; and

 (b) takes place in Australia; and

 (c) is the first disposal of the feed or treatment after the feed or treatment is imported into Australia or manufactured in Australia.

 (2) The regulations may exempt from levy disposals of manufactured feed or worm treatment by specified classes of persons.

6  Who is liable to pay levy

  The disposer is liable to pay the levy.

7  Amount of levy

 (1) The amount of levy on a disposal of manufactured feed is:

 (a) nil; or

 (b) if the regulations provide for working out the amount—the amount worked out in accordance with the regulations.

 (2) Regulations for the purposes of paragraph (1)(b) may prescribe different ways of working out amounts of levy on disposals of different kinds of manufactured feed.

Example: The regulations may prescribe different ways of working out amounts of levy on disposals of feed manufactured using different processes.

 (3) The amount of levy on a disposal of a worm treatment is:

 (a) nil; or

 (b) if the regulations provide for working out the amount—the amount worked out in accordance with the regulations.

 (4) Regulations for the purposes of paragraph (3)(b) may prescribe different ways of working out amounts of levy on disposals of different worm treatments.

8  Act does not impose levy on property of a State

 (1) This Act does not impose a tax on property of any kind belonging to a State.

 (2) In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

 (3) For the purposes of this section, assume that a reference in section 114 of the Constitution to a State includes a reference to the Australian Capital Territory and the Northern Territory.

9  Regulations

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

 (2) Before the Governor‑General makes a regulation for working out an amount for the purposes of paragraph 7(1)(b) or (3)(b), the Minister must consider whether the proposed regulation is consistent with the provisions of the EADR agreement for meeting the horse industry’s liability to the Commonwealth under that agreement for cost sharing.

 (3) Subsection (2) does not apply if the parties to the EADR agreement do not include a body representative of the horse industry.

 

 

[Minister’s second reading speech made in—

House of Representatives on 6 July 2011

Senate on 23 August 2011]

(144/11)

 

Overview

The Horse Disease Response Levy Act 2011 was enacted by the Parliament of Australia to address the financial burden associated with responding to outbreaks of diseases affecting horses. The Act was designed to impose a levy on the disposal of manufactured feed and worm treatments to help meet these costs. The levy is intended to be a cost-sharing mechanism between the Commonwealth and the horse industry, in line with the Emergency Animal Disease Response (EADR) agreement made in March 2002. The Act specifies that the levy applies to the first disposal of manufactured feed or worm treatments after they are imported into or manufactured in Australia. The disposer of these items is liable to pay the levy, the amount of which is determined by regulations that may vary based on the type of feed or treatment. Importantly, the Act does not impose a tax on property belonging to a State, as defined under section 114 of the Constitution, including the Australian Capital Territory and the Northern Territory.

Scope and Application

The Horse Disease Response Levy Act 2011 is a Commonwealth Act that applies to the disposal of manufactured feed and worm treatments for horses within Australia. The Act imposes a levy on such disposals, which are the first disposal of these items after importation or manufacture in Australia. The primary purpose of this levy is to contribute to the costs associated with responding to outbreaks of diseases affecting horses. The Act binds the Crown in all its capacities and specifies that it does not impose a tax on property belonging to any State. The levy is payable by the disposer of the manufactured feed or worm treatment, and the amount of the levy is determined by regulation, which may vary based on the type of feed or treatment. The Act also allows for exemptions by regulation and notes that it does not apply to the property of a State as defined under section 114 of the Constitution. The Governor-General has the authority to make regulations, with certain considerations for consistency with the EADR agreement if the horse industry is represented therein.

Key Provisions

The Horse Disease Response Levy Act 2011 (sections 5 to 7) imposes a levy on the disposal of manufactured feed and worm treatments in Australia, specifically targeting the first disposal after importation or manufacture. This levy is intended to help cover the costs associated with responding to outbreaks of diseases affecting horses. Section 5 outlines the imposition of the levy, which applies to transactions involving manufactured feed or worm treatments, taking place within Australia, and occurring after the feed or treatment has been imported into or manufactured in Australia. The levy can be nil, or it can be calculated according to the regulations if specified (sections 7(1) and 7(2)). Section 6 identifies the disposer as the party liable for the payment of the levy. The exact amount of the levy is determined by the regulations, which can vary depending on the type of feed or treatment (sections 7(1) to 7(4)). The Act explicitly excludes any levy on property belonging to a state (section 8). The Act imposes several obligations on parties involved in the disposal of manufactured feed or worm treatments. The primary obligation is the payment of the levy by the disposer, as outlined in section 6. Additionally, the regulations may exempt certain classes of persons from the levy, as permitted by section 5(2). The Minister must ensure that any regulation concerning the calculation of the levy aligns with the Emergency Animal Disease Response agreement (EADR agreement) provisions for cost-sharing, unless the EADR agreement does not include a representative body of the horse industry (section 9(2)). Furthermore, the Act binds the Crown in all its capacities, ensuring that the Crown is subject to the same obligations under this Act as any other person (section 4). Breach of the obligations under the Horse Disease Response Levy Act 2011 can lead to civil and criminal consequences. While the Act does not explicitly state penalties for non-compliance, failure to pay the levy when due could result in enforcement actions by the relevant authorities. Such actions may include legal proceedings to recover the unpaid levy, interest, and potentially additional costs associated with enforcement. The seriousness of the breach and the specific consequences would depend on the circumstances and the discretion of the enforcing authorities. The Act provides a framework to ensure compliance and the collection of necessary funds to address horse disease outbreaks effectively.

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Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Imposition of Levy
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.