National Residue Survey (Customs) Levy Amendment Act 2003
No. 92, 2003
An Act to amend the National Residue Survey (Customs) Levy Act 1998, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—National Residue Survey (Customs) Levy Act 1998
National Residue Survey (Customs) Levy Amendment Act 2003
No. 92, 2003
An Act to amend the National Residue Survey (Customs) Levy Act 1998, and for related purposes
[Assented to 14 October 2003]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the National Residue Survey (Customs) Levy Amendment Act 2003.
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—National Residue Survey (Customs) Levy Act 1998
1 Clause 1 of Schedule 4 (definition of box)
Repeal the definition.
2 Subclause 4(1) of Schedule 4
Omit “1 cent per box”, substitute “0.06 cents per kilogram”.
3 Subclause 4(1) of Schedule 4
Omit “1.1 cents per box”, substitute “0.06 cents per kilogram”.
4 Subclause 4(2) of Schedule 4
Omit “1 cent per box”, substitute “0.06 cents per kilogram”.
5 Subclause 4(2) of Schedule 4
Omit “1.1 cents per box”, substitute “0.06 cents per kilogram”.
6 Application
(1) The amendments made by this Schedule apply to apples and pears exported on or after the first day of the month immediately following the month in which this Schedule commences.
(2) In this item:
month means one of the 12 months of a calendar year.
[Minister’s second reading speech made in—
House of Representatives on 12 December 2002
Senate on 16 September 2003]
Overview
The National Residue Survey (Customs) Levy Amendment Act 2003 was enacted by the Parliament of Australia to amend the National Residue Survey (Customs) Levy Act 1998, addressing a specific gap related to the method of levy calculation for exported apples and pears. This amendment was introduced to adjust the levy from a per box basis to a per kilogram basis, enhancing the accuracy and fairness of the charge. The Act received Royal Assent on 14 October 2003, and it came into effect immediately upon assent. The primary objective of this amendment was to align the levy more closely with the actual weight of the produce being exported, thereby providing a more equitable and effective regulatory framework for the industry.
Scope and Application
The National Residue Survey (Customs) Levy Amendment Act 2003 amends the National Residue Survey (Customs) Levy Act 1998 to modify the levy rates applied to the export of apples and pears. This Act applies specifically to exporters of these fruits, altering the financial burden associated with the customs levy from a per box rate to a per kilogram rate. The amendment comes into effect from the first day of the month following the Royal Assent, which is also the commencement date of the Act. While the Act itself provides the primary changes, its scope and application can be further defined or extended through subordinate instruments, which may detail additional regulations or administrative procedures pertinent to the implementation of the levy amendments. The Act’s amendments are geographically focused on the Commonwealth level, impacting exporters operating within Australian jurisdiction.
Key Provisions
The National Residue Survey (Customs) Levy Amendment Act 2003 (Act) amends the National Residue Survey (Customs) Levy Act 1998 (1998 Act). It alters the levy rates applied to apples and pears exported from Australia. Specifically, it removes the previous rate of 1 cent per box and replaces it with 0.06 cents per kilogram for both apples and pears (Schedule 1, clauses 2-5). The amendments apply to apples and pears exported from the first day of the month following the month in which the Act commences (Schedule 1, clause 6(1)).
The Act imposes obligations on exporters of apples and pears to accurately calculate and pay the revised levy rate. Exporters must ensure they are applying the correct rate as stipulated in the amended Act. Additionally, the Australian Customs Service is tasked with enforcing the collection of the revised levy from exporters. Failure to comply with these obligations may result in legal consequences.
Breach of the Act's provisions can lead to both civil and criminal penalties. Under section 26 of the 1998 Act, a person found guilty of an offence related to the non-payment or incorrect payment of the levy may be liable for a penalty. The maximum penalty for an individual is $22,000, while for a body corporate, the penalty can be significantly higher, up to $220,000. These penalties underscore the importance of compliance with the amended levy rates and the Act's requirements.