National Residue Survey (Cattle Transactions) Levy Act 1995

Administered by Department of Primary Industries and Energy

Legislation au C2004A04927 Not in force Act

Legislation content

National Residue Survey (Cattle Transactions) Levy Act 1995

No. 77 of 1995

 

An Act to impose National Residue Survey Levy in respect of certain transactions and other dealings involving cattle

[Assented to 30 June 1995]

The Parliament of Australia enacts:

Short title

1. This Act may be cited as the National Residue Survey (Cattle Transactions) Levy Act 1995.


Commencement

2. This Act commences, or is taken to have commenced, on 1 July 1995.

Interpretation

3. In this Act:

"cattle" has the same meaning as in the Cattle Transaction Levy Act 1995;

"chargeable bobby calf" has the same meaning as in the Cattle Transaction Levy Act 1995;

"transaction or other dealing", in relation to a head of cattle, means:

(a) a transaction under which the ownership of the head of cattle is transferred; or

(b) the delivery of the head of cattle to a processor; or

(c) the slaughter of the head of cattle.

Act binds Crown

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

Imposition of levy

5. National Residue Survey Levy, within the meaning of the National Residue Survey Administration Act 1992, to the extent that it is payable in respect of transactions or other dealings with cattle (other than the export of cattle from Australia), whether the transactions or other dealings occurred before, or occur after, the commencement of this Act, is imposed by this Act.

Rates of levy

6.(1) The rate of National Residue Survey Levy imposed by this Act in respect of a transaction or other dealing with a head of cattle (other than a chargeable bobby calf) is:

(a) if the transaction or other dealing occurred before 1 July 1994— 18 cents; or

(b) if the transaction or other dealing occurred on or after 1 July 1994 and before 1 July 1995—26 cents; or

(c) if the transaction or other dealing occurs on or after 1 July 1995— 28 cents or, if another amount (not exceeding 35 cents) is prescribed by the regulations, the other amount.

(2) The rate of National Residue Survey Levy imposed by this Act in respect of a transaction or other dealing with a head of cattle that is a chargeable bobby calf is:

(a) if the transaction or other dealing occurred before 1 July 1994— 18 cents; or


(b) if the transaction or other dealing occurred on or after 1 July 1994 and before 1 July 1995—26 cents; or

(c) if the transaction or other dealing occurs on or after 1 July 1995— 26 cents or, if another amount (not exceeding 35 cents) is prescribed by the regulations, the other amount.

Regulations

7. The Governor-General may make regulations prescribing an amount for the purposes of paragraph 6(1)(c) or 6(2)(c).

 

[Minister's second reading speech made in—

House of Representatives on 7 June 1995

Senate on 20 June 1995]

Overview

The National Residue Survey (Cattle Transactions) Levy Act 1995 was enacted to impose a levy on certain transactions and dealings involving cattle, other than their export from Australia. This Act was introduced by the Parliament of Australia to address the need for funding the National Residue Survey, which is aimed at detecting and monitoring residues of chemicals and drugs in cattle. The Act ensures that the Crown in various territories is subject to the provisions of the Act, and it binds the Crown in right of each of the States, the Australian Capital Territory, the Northern Territory, and Norfolk Island. The levy rates vary based on the date of the transaction, with a progressive increase from 18 cents to a maximum of 35 cents per head of cattle, as may be prescribed by regulations. The policy objective of the Act is to generate revenue through the National Residue Survey Levy to support the ongoing monitoring and surveillance of chemical and drug residues in cattle, thereby ensuring food safety and maintaining public confidence in the quality of beef products. The Act allows for the regulation of the levy rates through the issuance of regulations by the Governor-General, providing flexibility in adjusting the levy to meet the needs of the survey.

Scope and Application

The National Residue Survey (Cattle Transactions) Levy Act 1995 applies to the imposition of a National Residue Survey Levy on certain transactions and other dealings involving cattle in Australia. The Act binds the Crown in right of each of the States, the Australian Capital Territory, the Northern Territory, and Norfolk Island. It is pertinent to all transactions or other dealings with cattle, including the transfer of ownership, delivery to a processor, or slaughter of the cattle, excluding the export of cattle from Australia. The Act applies to both regular cattle and chargeable bobby calves, with different levy rates applicable depending on the date of the transaction or other dealing. The rates of levy are specified within the Act, with an additional provision allowing the Governor-General to make regulations prescribing an amount for the purposes of adjusting the rates as needed. This Act, therefore, comprehensively governs the levy on cattle transactions across various jurisdictions within Australia, ensuring a standardised approach to the collection of the National Residue Survey Levy.

Key Provisions

The National Residue Survey (Cattle Transactions) Levy Act 1995 (section 5) imposes a levy on transactions or other dealings with cattle, excluding the export of cattle from Australia. This levy, referred to as the National Residue Survey Levy, is defined under the National Residue Survey Administration Act 1992 and applies to transactions or dealings occurring both before and after the commencement of this Act on 1 July 1995. The levy rates vary based on the date of the transaction or other dealing. For transactions involving cattle other than chargeable bobby calves, the rate is 18 cents if the transaction occurred before 1 July 1994, 26 cents if it occurred between 1 July 1994 and 1 July 1995, and 28 cents or a prescribed amount not exceeding 35 cents if it occurs on or after 1 July 1995. For chargeable bobby calves, the rates are 18 cents if the transaction occurred before 1 July 1994, 26 cents if it occurred between 1 July 1994 and 1 July 1995, and 26 cents or a prescribed amount not exceeding 35 cents if it occurs on or after 1 July 1995. The Act imposes specific obligations on parties involved in cattle transactions or dealings. These obligations include the payment of the National Residue Survey Levy at the rates specified in section 6. Additionally, the Governor-General has the authority to make regulations prescribing the levy amount for transactions or dealings occurring on or after 1 July 1995, as outlined in section 7. Parties must comply with these regulations and ensure that the appropriate levy is paid for each transaction or other dealing involving cattle. There are no explicit offences, penalties, or civil/criminal consequences for breach of this Act within the provided text. However, failure to comply with the requirements for levy payment may result in legal consequences under the National Residue Survey Administration Act 1992, which governs the administration of the levy. Penalties and consequences for non-compliance would be determined by that Act rather than the National Residue Survey (Cattle Transactions) Levy Act 1995.

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Taxation Law
Instrument
Act
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Definitions & Interpretation
Commencement Provisions
Offence Provisions
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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.