Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 3)
Statutory Rules 2003 No. 14 as amended
made under the
Primary Industries (Excise) Levies Act 1999
This compilation was prepared on 6 December 2005
[This Regulation was amended by SLI 2005 No. 284 (see F2005L03764)]
Amendment from SLI 2005 No. 284
[Schedule 2 (item 1) repeals and substitutes Rr. 2 and 3
Schedule 2 (item 2) repeals Schedule 2
Schedule 2 commenced on 1 March 2003]
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra
Contents
1 Name of Regulations
2 Commencement 3
3 Amendment of Primary Industries (Excise) Levies Regulations 1999 3
Schedule 1 Amendments commencing on 1 March 2003
1 Name of Regulations
These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 3).
2 Commencement
These Regulations commence on 1 March 2003.
3 Amendment of Primary Industries (Excise) Levies Regulations 1999
Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.
Schedule 1 Amendments commencing on 1 March 2003
(regulation 3)
[1] Schedule 3, clause 1A
substitute
1A Amounts of levy for cattle other than bobby calves or lot-fed cattle
(1) For paragraph 6 (1) (b) of Schedule 3 to the Excise Levies Act, the amount of levy is 92 cents per head.
Note Subclause (1) identifies an amount that, under the Australian Meat and Live-stock Industry Act 1997, is destined for the research body.
(2) For paragraph 6 (1) (c) of Schedule 3 to the Excise Levies Act, the amount of levy per head is nil.
Note Subclause (2) identifies an amount that, under the National Cattle Disease Eradication Reserve Act 1991, is destined for the National Cattle Disease Eradication Reserve.
(3) For paragraph 6 (1) (d) of Schedule 3 to the Excise Levies Act, the amount of levy is 30 cents per head.
Note 1 Subclause (3) identifies an amount that, under the Australian Animal Health Council (Live-stock Industries) Funding Act 1996, is destined for the Australian Animal Health Council.
Note 2 A further amount that makes up the levy for cattle other than bobby calves or lot-fed cattle is set out in paragraph 6 (1) (a) of Schedule 3 to the Excise Levies Act.
Note 3 Subclause (3) will remain in force until 31 December 2006 (see Schedule 2 to the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 3)). After that time, the amount destined for the Australian Animal Health Council will be 13 cents per head under paragraph 6 (1) (d) of Schedule 3 to the Excise Levies Act.
Note 4 Amounts of levy for bobby calves are set out in subclause 6 (2) of Schedule 3 to the Excise Levies Act.
[2] Schedule 3, subclause 2 (1)
omit
$1.77
insert
$1.97
[3] Schedule 3, subclause 2 (3), including the notes
substitute
(3) For paragraph 6 (3) (c) of Schedule 3 to the Excise Levies Act, the amount of levy per head is nil.
Note Subclause (3) identifies an amount that, under the National Cattle Disease Eradication Reserve Act 1991, is destined for the National Cattle Disease Eradication Reserve.
(4) For paragraph 6 (3) (d) of Schedule 3 to the Excise Levies Act, the amount of levy is 30 cents per head.
Note 1 Subclause (4) identifies an amount that, under the Australian Animal Health Council (Live-stock Industries) Funding Act 1996, is destined for the Australian Animal Health Council.
Note 2 Subclause (4) will remain in force until 31 December 2006 — see Schedule 2 to the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 3). After that time, the amount destined for the Australian Animal Health Council will be 13 cents per head under paragraph 6 (3) (d) of Schedule 3 to the Excise Levies Act.
Note 3 For the rates of NRS excise levy on cattle transactions, see Schedule 1 to the National Residue Survey (Excise) Levy Act 1998.
Overview
The Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 3) were enacted to address the need for adjustments to excise levies on certain primary industries, specifically those related to cattle. These regulations were introduced to ensure that the levies remain aligned with the objectives of relevant funding bodies such as the Australian Meat and Livestock Industry Act 1997, the National Cattle Disease Eradication Reserve Act 1991, and the Australian Animal Health Council (Livestock Industries) Funding Act 1996. The regulations were made under the Primary Industries (Excise) Levies Act 1999 and were initiated by the Australian Parliament to facilitate necessary amendments to the Primary Industries (Excise) Levies Regulations 1999. The policy objective behind these amendments is to maintain an effective funding mechanism for research and disease eradication programs while providing a structured transition for levies to reflect changing funding requirements.
Scope and Application
The Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 3) amend the Primary Industries (Excise) Levies Regulations 1999, which themselves are subordinate legislation under the Primary Industries (Excise) Levies Act 1999. These Regulations apply to cattle transactions across Australia and are designed to adjust the amounts of excise levied on cattle, ensuring that funds are directed towards specified entities such as research bodies and disease eradication programs. The amendments to the Regulations modify the rates of levy per head for different types of cattle, including bobby calves and lot-fed cattle, with specific allocations for the Australian Meat and Livestock Industry Act 1997, the National Cattle Disease Eradication Reserve Act 1991, and the Australian Animal Health Council (Livestock Industries) Funding Act 1996. The Regulations include temporary provisions that will expire on 31 December 2006, after which the levy rates will be adjusted further to reflect ongoing funding needs. These Regulations extend the primary Act's reach by specifying the exact amounts and allocations for excise levied on cattle, thereby ensuring that the legislative intent is effectively implemented and funds are appropriately directed.
Key Provisions
The Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 3) (the "Regulations") amend the Primary Industries (Excise) Levies Regulations 1999 (the "Principal Regulations"). These Regulations came into effect on 1 March 2003. The Regulations revise the rates of excise levies on cattle, with specific changes detailed in Schedule 1. For instance, Regulation 1A modifies the levy rates for cattle, setting 92 cents per head for certain categories of cattle under subclause (1) and nil for another category under subclause (2). Regulation 2 adjusts the levy rate for bobby calves from $1.77 to $1.97 per head.
The Regulations impose specific obligations on parties involved in cattle transactions, requiring them to adhere to the amended levy rates as set out in Schedule 1. These obligations include ensuring that the correct levies are calculated and paid for cattle transactions, as per the revised rates specified in the Regulations. The levies are intended to fund research and disease eradication efforts, as noted in the accompanying notes to the Regulations.
Failure to comply with the amended levy rates could lead to legal consequences. While the Regulations do not explicitly outline penalties for non-compliance, breaches of the Principal Regulations, which these amendments affect, could result in penalties under the Primary Industries (Excise) Levies Act 1999. Such penalties might include fines and other enforcement actions as stipulated by the Act. The exact penalties would depend on the specifics of the breach and any additional guidance or enforcement measures implemented by relevant authorities.