National Residue Survey (Excise) Levy Amendment Act 2003

Overview

The National Residue Survey (Excise) Levy Amendment Act 2003 is an Act of the Parliament of Australia, assented to on 14 October 2003, designed to amend the National Residue Survey (Excise) Levy Act 1998. This amendment addresses a specific issue by modifying the excise levy structure for apples and pears, transitioning from a per box measurement to a per kilogram measurement. The policy objective behind this amendment appears to be to refine the application of the excise levy to more accurately reflect the weight-based nature of the goods involved. The Act is intended to ensure the levy remains effective and relevant as the agricultural produce it applies to evolves in terms of packaging and market practices.

Scope and Application

The National Residue Survey (Excise) Levy Amendment Act 2003 amends the National Residue Survey (Excise) Levy Act 1998, specifically adjusting the excise rates for certain agricultural products. The amendments introduced by this Act apply to apples and pears sold or used on or after the first day of the month immediately following the month in which the Act commences. The primary change involves the adjustment of excise rates from a per box basis to a per kilogram basis, with the new rate being set at 0.06 cents per kilogram. This Act applies to entities involved in the sale or use of apples and pears within Australia, thereby impacting the agricultural sector and potentially other related industries such as packaging and distribution. The amendments do not specify any exclusions or exemptions, and their application is directly through the legislative text without the need for subordinate instruments. The legislative adjustments are intended to streamline the excise rate structure, making it more consistent and reflective of current market practices.

Key Provisions

The National Residue Survey (Excise) Levy Amendment Act 2003 amends the National Residue Survey (Excise) Levy Act 1998. It repeals the definition of 'box' in Schedule 9 of the principal Act (Schedule 1, clause 1), and adjusts the levy rates for apples and pears from a per box rate to a per kilogram rate (Schedule 1, clauses 2 to 5). The amendment applies to apples and pears sold or used on or after the first day of the month following the month in which the amending Act commences (Schedule 1, Application, subclause (1)). The Act imposes certain obligations on the parties it governs. Firstly, it requires that the definition of 'box' is no longer used for calculating the excise levy, instead shifting to a per kilogram basis. Secondly, the Act mandates that the new levy rates be applied to apples and pears from the specified date. These obligations are designed to ensure compliance with the updated levy structure as outlined in the Act. Failure to comply with the provisions of the Act can result in various consequences. The Act does not explicitly state the penalties for non-compliance; however, under the general principles of Australian law, breaches of excise duties can lead to civil or criminal penalties. Civil penalties may include fines and the requirement to pay the outstanding levies, interest, and additional costs. Criminal penalties can include fines and imprisonment, depending on the severity and frequency of the breach. The exact penalties would be determined based on the specific circumstances of each case and in accordance with the relevant provisions of the Excise Act 1901.