National Residue Survey (Excise) Levy Amendment Act 2005

Overview

The National Residue Survey (Excise) Levy Amendment Act 2005, enacted by the Parliament of Australia, was introduced to amend the National Residue Survey (Excise) Levy Act 1998. The 2005 Act primarily addresses the need to adjust the excise rates for certain agricultural products, specifically apples and pears, to better align with the evolving costs and requirements of the national residue survey. This amendment was intended to ensure the financial sustainability and effectiveness of the residue survey program by increasing the levies on these products, thus providing more adequate funding for the necessary monitoring and research activities. The policy objective, as implied in the legislative context, is to maintain and enhance the quality and safety of agricultural produce by ensuring that the residue survey program is adequately funded. This funding is crucial for the ongoing assessment of chemical residues in agricultural products, which is vital for protecting public health and maintaining the integrity of Australia's agricultural exports. The adjustments to the levy rates are designed to reflect the current economic conditions and the scope of the residue survey activities, thereby supporting the broader goal of food safety and environmental protection.

Scope and Application

The National Residue Survey (Excise) Levy Amendment Act 2005 is a legislative measure designed to amend the National Residue Survey (Excise) Levy Act 1998. This Act applies specifically to the levy rates for excise on apples and pears, modifying the rates and thresholds outlined in the original Act. The amendments are effective for produce sold or used following a certain period after the Act receives Royal Assent, ensuring a smooth transition for producers and businesses. The geographic scope of this Act is national, covering all states and territories within Australia, thereby affecting industries engaged in the production and sale of apples and pears across the country. The amendments are not subject to exclusions or exemptions specified within the Act itself, though the scope of application may be further defined or restricted by subordinate instruments.

Key Provisions

The National Residue Survey (Excise) Levy Amendment Act 2005 (C2005A00109) makes specific amendments to the National Residue Survey (Excise) Levy Act 1998 (1998 Act). Section 1 of the 2005 Act indicates that it may be cited as the National Residue Survey (Excise) Levy Amendment Act 2005. The Act came into force on the day it received Royal Assent, as stated in section 2. The amendments are detailed in Schedule 1. The primary amendments pertain to changes in the excise levy rates for apples and pears under subclause 5(1) and (2) of Schedule 9 of the 1998 Act. Specifically, the rate of 0.06 cents per kilogram is replaced with 0.075 of a cent per kilogram, and the maximum allowable rate is increased from 0.06 cents per kilogram to 0.1 of a cent per kilogram. Additionally, the maximum allowable rate for the excise levy is adjusted from 60 cents per tonne to $1.00 per tonne. These amendments impose obligations on entities involved in the sale or use of apples and pears. They must comply with the new levy rates as specified in the amended sections. The changes require these entities to adjust their pricing and accounting practices to reflect the new rates. Furthermore, the amendments apply to apples and pears sold or used on or after the first day of the first quarter following the Royal Assent, or the first day of the second quarter after the Royal Assent if the first quarter is more than 30 days after the Royal Assent. Failure to comply with the amended rates may result in civil or criminal consequences. While the Act does not explicitly state penalties for non-compliance, it can be inferred that breaches of the excise levy rates may attract fines or other legal actions under the broader provisions of the 1998 Act or related legislation. The specific penalties would depend on the nature and severity of the breach, but they could include substantial fines or legal proceedings.