Primary Industries (Excise) Levies Amendment (Dairy) Act 2003
No. 31, 2003
An Act to amend the Primary Industries (Excise) Levies Act 1999, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Amendments
Primary Industries (Excise) Levies Act 1999
Primary Industries (Excise) Levies Amendment (Dairy) Act 2003
No. 31, 2003
An Act to amend the Primary Industries (Excise) Levies Act 1999, and for related purposes
[Assented to 15 April 2003]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Primary Industries (Excise) Levies Amendment (Dairy) Act 2003.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Commencement information |
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day on which this Act receives the Royal Assent | 15 April 2003 |
2. Schedule 1 | At the same time as Schedule 1 to the Dairy Industry Service Reform Act 2003 commences | 1 July 2003 |
Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table is for additional information that is not part of this Act. This information may be included in any published version of this Act.
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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Amendments
Primary Industries (Excise) Levies Act 1999
1 Paragraphs 6(1)(d), (e) and (f) of Schedule 6
Repeal the paragraphs, substitute:
(d) a levy to be known as the dairy service levy is imposed on relevant dairy produce:
(i) delivered to a manufacturer by the producer; or
(ii) produced by a manufacturer and used by the manufacturer in the manufacture of dairy produce;
2 Subclause 10(1) of Schedule 6
Omit “paragraph 6(1)(d), (e), (f) or (g)”, substitute “paragraph 6(1)(d) or (g)”.
3 Clause 11 of Schedule 6 (table items 3, 4 and 5)
Repeal the items, substitute:
3 | Dairy service levy | 5.425 cents per kilogram |
4 Clause 12 of Schedule 6 (table items 3, 4 and 5)
Repeal the items, substitute:
3 | Dairy service levy | 13.22343 cents per kilogram |
5 Paragraphs 13(4)(a), (b) and (c) of Schedule 6
Repeal the paragraphs, substitute:
(a) the dairy service levy;
6 Subclause 14(1) of Schedule 6
Repeal the subclause.
7 Subclause 14(3) of Schedule 6
Repeal the subclause.
8 Application
The amendments made by this Schedule apply to:
(a) relevant dairy produce delivered to a manufacturer by the producer after the commencement of this Schedule; or
(b) relevant dairy produce produced by a manufacturer after the commencement of this Schedule.
[Minister’s second reading speech made in—
House of Representatives on 12 February 2003
Senate on 19 March 2003]
Overview
The Primary Industries (Excise) Levies Amendment (Dairy) Act 2003 was enacted by the Parliament of Australia to address a gap in the Primary Industries (Excise) Levies Act 1999 concerning the imposition of levies on dairy produce. The 2003 Act specifically aims to replace the previous levies on dairy produce with a new levy called the dairy service levy. This was to better reflect the services provided to the dairy industry and provide more accurate funding for these services. The policy objective is to ensure that the excise levies imposed on the dairy industry accurately reflect the costs associated with the services provided, thereby maintaining the integrity and sustainability of the industry.
The Act came into effect on 15 April 2003, with the amendments to the Primary Industries (Excise) Levies Act 1999 taking effect from 1 July 2003. The changes introduced by this Act involve repealing and substituting certain provisions in Schedule 6 of the 1999 Act, specifically those related to the dairy service levy, and adjusting the rates of the levy to more accurately reflect the services provided. The amendments apply to dairy produce delivered to manufacturers or produced by manufacturers after the commencement of the 2003 Act.
Scope and Application
The Primary Industries (Excise) Levies Amendment (Dairy) Act 2003 is an amendment to the Primary Industries (Excise) Levies Act 1999, specifically targeting the dairy industry. This Act applies to relevant dairy produce delivered to a manufacturer by the producer or produced by a manufacturer and used in the manufacture of dairy produce after the commencement of the amendments, which took effect on 1 July 2003. The Act imposes a levy known as the dairy service levy on these transactions. The Act applies nationally across Australia, impacting dairy producers, manufacturers, and the industry as a whole. The amendments made by this Act are specifically tailored to the dairy sector and do not extend to other primary industries unless explicitly stated. The Act does not include specific exclusions or exemptions beyond what is defined within its scope, which primarily revolves around the levy on dairy produce. The application of this Act is further defined and potentially extended through subordinate instruments, which may provide additional details or clarify specific provisions as necessary.
Key Provisions
The Primary Industries (Excise) Levies Amendment (Dairy) Act 2003 amends the Primary Industries (Excise) Levies Act 1999, specifically targeting the imposition of levies on dairy produce. Under section 1, the levy previously known as the “milk levy” is renamed as the “dairy service levy,” as outlined in paragraph 6(1)(d) of Schedule 6. This change is effective from the day the Act receives Royal Assent, 15 April 2003. The Act further specifies that the levy applies to relevant dairy produce either delivered by the producer to a manufacturer or produced and used by the manufacturer in the manufacturing process, as detailed in paragraph 6(1)(d)(i) and (ii).
Entities subject to this Act, primarily producers and manufacturers of dairy products, have specific obligations under the amended legislation. They must account for the new levy on the specified dairy produce and ensure compliance with the updated rates and definitions. The new rates for the dairy service levy are set at 5.425 cents per kilogram for items 3, 4, and 5 in clause 11 of Schedule 6, and 13.22343 cents per kilogram for items 3, 4, and 5 in clause 12 of Schedule 6. These changes are effective from the same date as the commencement of the Schedule, 1 July 2003.
Failure to comply with the provisions of this Act can result in various penalties and legal consequences. While the specific penalties are not detailed within the text, breaches of excise levies under Australian law can typically result in both civil and criminal penalties. Civil penalties may include fines, while criminal penalties can include imprisonment, reflecting the seriousness with which such breaches are treated. The exact penalties would depend on the nature and severity of the breach and would be determined by relevant authorities in accordance with the broader legal framework governing excise levies.