Oilseeds Levy Act 1977

Oilseeds Levy Act 1977

Act No. 112of 1977 as amended

Consolidated as in force on 9 May 2000

(includes amendments up to Act No. 32 of 1999)

[Note: This Act is repealed by No. 32, 1999]

Prepared by the Office of Legislative Drafting
Attorney‑General’s Department, Canberra

Contents

1 Short title [see Note 1]...........................

2 Commencement [see Note 1].......................

4 Interpretation.................................

5 Imposition of levy..............................

6 Rate of levy..................................

7 By whom levy payable...........................

8 Exemption from levy............................

9 Regulations..................................

Notes 

An Act to impose a levy upon certain oilseeds produced in Australia

1  Short title [see Note 1]

  This Act may be cited as the Oilseeds Levy Act 1977.

2  Commencement [see Note 1]

  This Act shall come into operation on a date to be fixed by Proclamation.

4  Interpretation

 (1) In this Act, unless the contrary intention appears:

commencing day means the day on which subsection 29(2) of the Primary Industries and Energy Legislation Amendment Act (No. 3) 1989 commences.

growers’ organization means the organization known as the Australian Wheatgrowers’ Federation or such other organization as is, from time to time, prescribed for the purposes of this definition.

leviable amount, in relation to a levy year, means:

 (a) $50; or

 (b) if, before the commencement of the levy year, another amount is prescribed in relation to that year, that prescribed amount.

leviable oil seeds means:

 (a) seeds of the kind known as sunflower seed, linseed, soy bean, safflower seed or rape seed; or

 (b) seeds of another kind from which oil can be obtained and which are from time to time prescribed for the purposes of this definition.

levy means an amount of levy imposed by this Act.

value means the value as worked out in accordance with the regulations.

 (1A)  For the purposes of this Act, each of the following periods is to be taken to be a levy year:

 (a) each period of 12 months in the term starting on 1 November 1977 and ending on the 31 October last occurring before the commencing day;

 (b) the period starting on the day after the end of the term mentioned in paragraph (a) and ending on:

 (i) if the commencing day is the last day of June—the commencing day; or

 (ii) in any other case—the 30 June first occurring after the commencing day;

 (c) the period of 12 months starting on the day after the end of the period mentioned in paragraph (b), and each successive period of 12 months.

 (2) Where:

 (a) a producer of leviable oilseeds causes or permits the oilseeds to be delivered to another person or to be taken out of his possession or control by another person; or

 (b) leviable oilseeds are taken out of the possession or control of the producer by another person in pursuance of a marketing law; the producer of those leviable oilseeds shall, for the purposes of this Act, be deemed to have delivered the oilseeds to the other person.

 (3) For the purposes of this Act, where a producer of leviable oilseeds delivers the oilseeds to a person for carriage (either by that person or by a succession of persons commencing with that person) to another person otherwise than for further carriage, the delivery shall be deemed to have been to that last‑mentioned person.

 (4) If the ownership of any leviable oilseeds passes from the producer of the oilseeds to a person in a way that does not involve, or to a number of persons in succession in ways none of which involves, the delivery of the oilseeds to any person, a reference in this Act to the producer shall, in relation to those oilseeds, be read as a reference to that person or to the last of those persons, as the case may be.

 (5) Where a regulation for the purposes of paragraph (b) of the definition of leviable oilseeds in subsection (1) commences during a levy year, a reference in this Act to leviable oilseeds delivered or processed in that levy year shall not be read as including a reference to any seeds of the kind prescribed by that regulation that were delivered or processed, as the case may be, before that date.

 (6) Unless the contrary intention appears, a word or expression contained in this Act that is not defined for the purposes of this Act but is defined in the Primary Industries Levies and Charges Collection Act 1991 for the purposes of that Act has the same meaning in this Act as in the Primary Industries Levies and Charges Collection Act 1991.

5  Imposition of levy

 (1) Subject to this Act, levy is imposed on leviable oilseeds produced in Australia.

 (2) Levy is not payable on leviable oilseeds unless, on or after the date that is the relevant date in relation to the oilseeds, the producer of the oilseeds:

 (a) delivers the oilseeds to another person, otherwise than for storage on behalf of the producer; or (b) processes the oilseeds.

 (3) In subsection (2), the relevant date means:

 (a) in relation to leviable oilseeds that are seeds referred to in paragraph (a) of the definition of leviable oilseeds in subsection 4(1)—the date of commencement of this Act; and

 (b) in relation to leviable oilseeds that are of a kind prescribed by regulation for the purposes of paragraph (b) of that definition—the date of commencement of the regulation.

6  Rate of levy

 (1) The rate of levy is:

 (a) 1% of the value of the leviable oilseeds; or

 (b) if a different rate is prescribed under section 9—that different rate.

 (2) The prescribed rate must not be more than 3% of the value of the leviable oilseeds.

7  By whom levy payable

  Levy on leviable oilseeds is payable by the producer of the oilseeds.

8  Exemption from levy

 (1) If, in a levy year:

 (a) leviable oilseeds are delivered to a particular person by producers of the oilseeds; and

 (b) apart from this subsection, the amount of levy in respect of the oilseeds would be less than the leviable amount;

levy is not imposed on the oilseeds.

 (2) If:

 (a) leviable oilseeds are processed by or for the producer of the oilseeds; and

 (b) the producer uses the oilseeds, or all of the products and by‑products of the processing, for domestic purposes but not for commercial purposes; levy is not imposed on the oilseeds.

 (3) If, in a levy year:

 (a) a producer processes leviable oilseeds that he or she has produced; and

 (b) paragraph (2)(b) does not apply in respect of the oilseeds; and

 (c) apart from this subsection, the amount of levy in respect of the oilseeds would be less than the leviable amount;

levy is not imposed on the oilseeds.

9  Regulations

 (1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to this Act.

 (2) Before making regulations for the purposes of:

 (a) the definition of leviable amount in subsection 4(1);

 (b) paragraph (b) of the definition of leviable oilseeds in subsection 4(1); or

 (c) section 6;

the Governor‑General shall take into consideration any relevant recommendation made to the Minister by the growers’ organization.

Notes to the Oilseeds Levy Act 1977

Note 1

The Oilseeds Levy Act 1977 as shown in this consolidation comprises Act No. 112, 1977 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

(a) The Oilseeds Levy Act 1977 was repealed by the Primary Industries Levies and Charges (Consequential Amendments) Act 1999, subsection 2(1) of which provides as follows:

 (1) Subject to this section, this Act commences on the commencement of section 1 of the Primary Industries (Excise) Levies Act 1999.

Table of Amendments

Table A

Application, saving or transitional provision

Primary Industries Levies and Charges (Consequential Amendments) Act 1999 (No. 32, 1999)

Schedule 1 

66  Application

The repeal of the Oilseeds Levy Act 1977 by this Schedule applies to leviable oilseeds delivered or processed after the commencement of this item.