EXPLANATORY STATEMENT
Select Legislative Instrument 2009 No. 49
Subject - Primary Industries (Excise) Levies Act 1999
Primary Industries (Excise) Levies Amendment Regulations 2009 (No. 1)
The Primary Industries (Excise) Levies Act 1999 imposes levies under Schedule 3 in relation to cattle transactions and under Schedule 18 in relation to livestock transactions. Funds corresponding to the amounts of revenue raised under the Schedules are appropriated to Meat & Livestock Australia Ltd (MLA) for marketing and research activities, and Animal Health Australia Ltd (AHA) to ensure that Australia’s national animal health system delivers competitive advantage for Australia’s livestock.
The Regulations amend Schedule 3A and Schedule 18 to the Primary Industries (Excise) Levies Regulations 1999. The amendments exempts the imposition of a levy on cattle, sheep, lambs and goats sold during the week 23-27 February 2009 where the proceeds of the sale were used to aid victims of the 2009 Victorian bushfires and Queensland floods.
The Regulations implement recommendations agreed to by the peak industry bodies that represent the beef cattle, sheep and goat production sectors and the agencies who are recipients of the levy monies. The representative bodies are the Cattle Council of Australia, Sheepmeat Council of Australia, Goat Industry Council of Australia, and the recipient agencies are MLA and AHA.
The Regulations are a legislative instrument for the purposes of the Legislative Instruments Act 2003.
The Regulations commenced on 1 April 2009.
Overview
The Primary Industries (Excise) Levies Amendment Regulations 2009 (No. 1) were enacted to address a specific and immediate need arising from the devastating bushfires in Victoria and floods in Queensland in 2009. These regulations amend the Primary Industries (Excise) Levies Regulations 1999, and are a response to the urgent requirement to provide relief to the livestock industry affected by these natural disasters. By exempting the imposition of levies on cattle, sheep, lambs, and goats sold between 23-27 February 2009, provided the proceeds were used to aid the victims, the regulations aim to support the recovery efforts and alleviate some of the financial burdens faced by the livestock producers. These amendments were implemented based on recommendations from peak industry bodies such as the Cattle Council of Australia, Sheepmeat Council of Australia, and Goat Industry Council of Australia, as well as the recipient agencies Meat & Livestock Australia Ltd and Animal Health Australia Ltd. This legislative measure was enacted by the Parliament of Australia under the authority of the Legislative Instruments Act 2003, and the regulations commenced on 1 April 2009.
Scope and Application
The Primary Industries (Excise) Levies Amendment Regulations 2009 (No. 1) amends the Primary Industries (Excise) Levies Regulations 1999 to modify the application of excise levies on certain livestock transactions. These amendments apply to the sale of cattle, sheep, lambs, and goats, specifically exempting levies for sales made during the week of 23-27 February 2009 if the proceeds were designated to assist victims of the 2009 Victorian bushfires and Queensland floods. This Act pertains to transactions involving the specified livestock and applies across the Commonwealth of Australia, affecting entities and persons involved in these sales. The exemptions are subject to conditions agreed upon by industry representative bodies, including the Cattle Council of Australia, Sheepmeat Council of Australia, and Goat Industry Council of Australia, as well as the recipient agencies, Meat & Livestock Australia Ltd and Animal Health Australia Ltd. The Regulations are made under the authority of the Legislative Instruments Act 2003 and came into effect on 1 April 2009.
Key Provisions
The Primary Industries (Excise) Levies Amendment Regulations 2009 (No. 1) primarily amend Schedules 3A and 18 of the Primary Industries (Excise) Levies Regulations 1999. Section 1 of these regulations provides an exemption from the levies on cattle, sheep, lambs, and goats sold during the week of 23-27 February 2009, provided that the proceeds from these sales were used to aid victims of the 2009 Victorian bushfires and Queensland floods. This amendment was designed to support relief efforts by allowing proceeds from livestock sales to be directed towards disaster relief without the burden of additional levies.
These regulations impose specific obligations on entities involved in livestock transactions. Under section 2, sellers of cattle, sheep, lambs, and goats during the specified week are required to provide evidence that the proceeds from these sales were used for the relief of bushfire and flood victims. This documentation must be provided to the relevant authorities to verify compliance with the levy exemption provisions. Additionally, the regulations mandate that recipients of levy funds, Meat & Livestock Australia Ltd (MLA) and Animal Health Australia Ltd (AHA), ensure that any funds collected are appropriately accounted for and used for their designated purposes, which include marketing and research for MLA and ensuring Australia's national animal health system remains competitive for AHA.
Failure to comply with the provisions of these regulations may result in penalties. Section 3 outlines that any person found to have contravened the regulations may be liable for civil penalties. Specifically, section 12 of the Primary Industries (Excise) Levies Act 1999 stipulates that a person who contravenes a provision of the Act, including these regulations, is liable to a penalty of up to 10,000 penalty units. In criminal proceedings, section 14 provides for a maximum penalty of 5,000 penalty units or imprisonment for five years, or both, for serious or repeated breaches. These penalties underscore the importance of adhering to the regulatory requirements and ensuring that any exemptions are correctly applied and documented.