Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 7)

Overview

The Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 7) were enacted to address the need for adjustments in the operative rates of levies and export charges on deer and deer velvet, as specified under the Primary Industries (Excise) Levies Act 1999, the Primary Industries (Customs) Charges Act 1999, and the National Residue Survey (Excise) Levy Act 1998. These regulations were issued by the Authority of the Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry, in accordance with the authority provided under these Acts. The policy objective was to reduce these rates in response to recommendations from the Deer Industry Association of Australia (DIAA) and the Australian Deer Industry Group, following a nationwide survey where 97% of respondents supported the reduction. The lower rates aim to align with industry support while continuing to fund the Rural Research and Development Corporation's research and development program for deer and deer velvet. These amendments reflect the industry's view that the original higher rates, intended to initiate the R&D program, are no longer necessary and have been deemed appropriate for the ongoing support of the industry's needs. The regulations are designed to maintain the purpose and function of the levies and charges while providing a more sustainable financial model for the industry.

Scope and Application

The Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 7) pertains to entities and individuals involved in the primary industries sector, specifically those engaged in the deer and deer velvet industry in Australia. These regulations amend the operative rates of levies and export charges for deer and deer velvet products, which were originally established under the Primary Industries (Excise) Levies Act 1999, Primary Industries (Customs) Charges Act 1999, and National Residue Survey (Excise) Levy Act 1998. The amendments, which were implemented following recommendations from the Deer Industry Association of Australia and a nationwide survey, reduce the levy rates on deer and deer velvet products. The regulations apply nationally across Australia and are intended to reflect the industry's current support levels for research and development activities previously funded by the higher rates. The new operative rates, now set at lower levels, are intended to align with industry needs while maintaining the purpose and function of the original levies.

Key Provisions

The Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 7) primarily reduce the operative rates of levy and export charge for deer and deer velvet under the Primary Industries (Excise) Levies Act 1999 (Excise Act), the Primary Industries (Customs) Charges Act 1999 (Charges Act), and the National Residue Survey (Excise) Levy Act 1998 (NRS Act). The operative sections of these Acts (Excise Act s 8, Charges Act s 8, NRS Act s 8) empower the Governor-General to make regulations necessary for carrying out or giving effect to the Acts, including setting levy and charge rates. The regulations reflect the requirement in the Excise Act (s 5 Schedule 7) and the Charges Act (s 5 Schedules 5 and 6) that the Minister must consider recommendations from the representative industry organisation before altering levy or charge rates. Specifically, the regulations reduce the deer slaughter levy from 15 cents per kilogram to 9.5 cents per kilogram, the live deer export charge from $10 per head to $7.75 per head, the deer velvet levy from 5% of the sale value to 3.5%, the deer velvet export charge from 5% of the declared value to 3.5%, and the NRS levy on the slaughter of deer from 3 cents per kilogram to 1 cent per kilogram. These changes follow a strong endorsement from the industry, with 97% of respondents in a nationwide survey voting for the reductions. These regulations impose specific obligations on parties or entities governed by the Excise Act, Charges Act, and NRS Act. They must comply with the reduced levy and export charge rates for deer and deer velvet as outlined in the regulations. These changes are a result of the agreement by the Deer Industry Association of Australia (DIAA), the recognised industry body, and the Australian Deer Industry Group. Additionally, the regulations require adherence to the recommendation consideration process, where the Minister must take into account any recommendations made by the representative industry organisation before making regulations that affect levy or export charge rates. The regulations do not explicitly outline offences, penalties, or civil/criminal consequences for non-compliance with the new levy and export charge rates. However, non-compliance with the provisions of the Excise Act, Charges Act, or NRS Act could potentially result in civil or criminal penalties under the respective Acts. For instance, the Excise Act (s 24) provides for a civil penalty for non-compliance, and the Charges Act (s 21) allows for both civil and criminal penalties. The specific penalties would depend on the nature and extent of the non-compliance, as well as any relevant provisions in the Acts.