Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7)

Administered by Department of Agriculture

Legislation au F2003B00149 Regulations Not in force Legislative Instrument

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Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) 2003 No. 136

EXPLANATORY STATEMENT

STATUTORY RULES 2003 No. 136

Issued by the Authority of the Minister for Agriculture, Fisheries and Forestry

Primary Industries Levies and Charges Collection Act 1991
Primary Industries (Excise) Levies Act 1999
Dairy Produce Act 1986

Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3)
Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7)
Dairy Produce Amendment Regulations 2003 (No. 1)

Subsection 30(1) of the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) and Section 8 of the Primary Industries (Excise) Levies Act 1999 (the Excise Levies Act) provide that the Governor-General may make regulations necessary or convenient to be prescribed for carrying out or giving effect to the Acts. Subsection 6(5) of the Dairy Produce Act 1986 as amended by the Dairy Industry Service Reform Act 2003 provides that regulations may prescribe the manner in which the Minister is to determine the gross value of whole milk produced in Australia in a financial year (the gross value of production).

The purpose of the regulations is to amalgamate the Dairy Research Levy, Dairy Promotion Levy and the Dairy Corporation Levy into one levy to be known as the Dairy Service Levy, and to prescribe the manner in which the gross value of production is determined for this new levy. As part of its decision to reform the Australian Dairy Corporation and Dairy Research and Development Corporation, the Government decided that these three levies should be amalgamated. The Primary Industries (Excise) Levies Amendment (Dairy) Act 2003 provides for this new levy. The amalgamation simplifies the administration of dairy levies. This change does not result in an increase in the amount of levy paid by dairy producers.

The regulations require individual levy payer details, such as the levy payer's name, address and Australian Business Number (ABN), and levy payment details to be collected by first purchasers, manufacturers, buyers or selling agents and passed onto Levies and Revenue Service (LRS). Under the Collection Act, an authorised person may provide this information to the industry services body (Dairy Australia Limited). Under the Dairy Produce Act, as amended, this information can be used for certain purposes related to determining membership of Dairy Australia and maintaining Dairy Australia's membership register. The recording of individual payment details is also of benefit to the allocation of voting rights for the purposes of levy polls which are required to be undertaken by the industry services body.

The Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) provide for the imposition of the Dairy Service Levy to the extent that the levy is a duty of excise, and set the rate at which the Dairy Service Levy will apply. The Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) provide for the collection of the levy and levy payer information from first purchasers, manufacturers, buyers or selling agents identified in the regulations. The Dairy Produce Amendment Regulations 2003 (No. 1) prescribe the manner in which the Minister must determine the gross value of production.

Details of the Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) are at Attachment A, the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) are at Attachment B, and the Dairy Produce Amendment Regulations 2003 (No. 1) are at Attachment C.

The regulations will commence at the date on which Schedule 1 to the Dairy Industry Service Reform Act 2003 is proclaimed (expected to be 1 July 2003).

ATTACHMENT A

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (No. 3)

Regulation 1 gives the name of the regulations as the Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3).

Regulation 2 provides for the regulations to commence at the same time as Schedule 1 to the Dairy Industry Service Reform Act 2003. That is, on a date to be fixed by Proclamation (expected to be 1 July 2003).

Regulation 3 states that Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.

Schedule 1       Amendments

Item 1 inserts a new definition of "personal details" to Schedule 10, clause 2. These details include a person's name, business or residential address, ABN if any, and contact details.

Item 2 provides that a manufacturer can include a producer who transfers relevant dairy produce to his or her own manufacturing facility.

Item 3 provides that a person who buys or sells relevant dairy produce in a particular month or in a levy year must lodge a return no more than 28 days after then end of the month that follows the transaction month and levy year respectively.

Item 4 provides what information must be included in a return and what records must be kept by first purchasers, manufacturers, buying or selling agents.

ATTACHMENT B

PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2003 (No. 7)

Regulation 1 gives the name of the regulations as the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7).

Regulation 2 provides for the regulations to commence at the same time as Schedule 1 to the Dairy Industry Service Reform Act 2003. That is, on a date to be fixed by Proclamation (expected to be 1 July 2003).

Regulation 3 states that Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.

Schedule 1       Amendments

Item 1 removes the definitions of corporations levy, promotion levy and research levy, and inserts a new definition of "dairy service levy" to Schedule 6, clause 1.

Item 2 prescribes the milk fat rates and protein rates for the dairy service levy and the Australian Animal Health Council levy under Schedule 6, clause 2.

ATTACHMENT C

DAIRY PRODUCE AMENDMENT REGULATIONS 2003 (No. 1)

Regulation 1 gives the name of the regulations as the Dairy Produce Amendment Regulations 2003 (No. 1).

Regulation 2 provides for the regulations to commence at the same time as Schedule 1 to the Dairy Industry Service Reform Act 2003. That is, on a date to be fixed by Proclamation (expected to be 1 July 2003).

Regulation 3 states that Schedule 1 amends the Dairy Produce Regulations.

Schedule 1       Amendments

Item 1 amends the name of the regulations to the Dairy Produce Regulations 1986.

Item 2 prescribes the manner in which the Minister is to determine the amount of the gross value of production of milk for a financial year. Subsection (2) provides that the value of milk produced or the estimated value of milk produced in a financial year is determined by the Australian Bureau of Agricultural and Resource Economics.

 

Overview

The Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) were enacted to address the need for simplifying the administration of dairy levies in Australia. These regulations, issued by the Minister for Agriculture, Fisheries and Forestry, were designed to amalgamate the Dairy Research Levy, Dairy Promotion Levy, and the Dairy Corporation Levy into a single levy known as the Dairy Service Levy. This change was implemented as part of the broader Dairy Industry Service Reform Act 2003, with the aim of streamlining the administration process without increasing the burden on dairy producers. The regulations also establish the rate at which the new Dairy Service Levy will apply and require the collection of specific details from levy payers by first purchasers, manufacturers, buyers, or selling agents, which must then be passed onto the Levies and Revenue Service. This data is crucial for determining membership of Dairy Australia and maintaining its membership register, as well as for the allocation of voting rights in levy polls conducted by the industry services body. These regulations, in conjunction with the Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) and the Dairy Produce Amendment Regulations 2003 (No. 1), ensure the smooth implementation of the new levy structure and the collection of necessary information for its administration. The collective policy objective is to enhance the efficiency and effectiveness of levy collection and administration within the Australian dairy industry.

Scope and Application

The Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) applies to entities and individuals involved in the dairy industry, including first purchasers, manufacturers, buyers, and selling agents of relevant dairy produce. The regulations serve to implement the amalgamation of three levies into a single Dairy Service Levy, as provided for in the Primary Industries (Excise) Levies Amendment (Dairy) Act 2003. This includes setting the rate at which the Dairy Service Levy will apply and ensuring that the collection of levy payer information is carried out by specified industry participants and passed onto the Levies and Revenue Service. The regulations also amend the manner in which the gross value of production is determined, which is essential for levy calculations. The regulations apply nationally and are subordinate to the Primary Industries Levies and Charges Collection Act 1991, Primary Industries (Excise) Levies Act 1999, and Dairy Produce Act 1986. There are no specific exclusions or exemptions noted in the regulations, but they do rely on other regulations, such as the Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) and the Dairy Produce Amendment Regulations 2003 (No. 1), to provide further detail on the collection process and the determination of the gross value of production. The regulations are set to commence on the date of proclamation of Schedule 1 to the Dairy Industry Service Reform Act 2003, expected to be 1 July 2003.

Key Provisions

The main operative sections of the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) are found in Schedule 1, specifically Item 1 and Item 2. Item 1 removes the definitions of the corporations levy, promotion levy, and research levy, and introduces a new definition of the "dairy service levy" (Schedule 6, clause 1). This consolidation simplifies the administration of dairy levies. Item 2 prescribes the milk fat rates and protein rates for the dairy service levy and the Australian Animal Health Council levy (Schedule 6, clause 2). These provisions effectively amalgamate the three existing levies into one and establish the rate at which the new levy will apply. The regulations impose obligations on first purchasers, manufacturers, buyers, and selling agents to collect and provide specific information to the Levies and Revenue Service (LRS). This information includes individual levy payer details such as the payer's name, address, Australian Business Number (ABN), and payment details. These entities must also pass this information onto Dairy Australia Limited, an industry services body, as per the Primary Industries Levies and Charges Collection Act 1991. Additionally, under the amended Dairy Produce Act 1986, the collected information can be used for determining membership of Dairy Australia and maintaining its membership register. This data is also beneficial for the allocation of voting rights for levy polls. There are no explicit offences, penalties, or consequences outlined in the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) itself. However, failure to comply with the Primary Industries Levies and Charges Collection Act 1991 and the Primary Industries (Excise) Levies Act 1999 could result in civil or criminal penalties, including fines. The exact penalties are not specified within these regulations but would be detailed in the relevant Acts. These potential penalties underscore the importance of compliance with the regulations and the need for accurate and timely information reporting.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.