Primary Industries (Excise) Levies Amendment (Rice) Act 2005
No. 84, 2005
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 (Rice) Act 2005
No. 84, 2005
An Act to amend the Primary Industries (Excise) Levies Act 1999, and for related purposes
[Assented to 6 July 2005]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Primary Industries (Excise) Levies Amendment (Rice) Act 2005.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
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. | 6 July 2005 |
2. Schedule 1 | A single day to be fixed by Proclamation. However, if any of the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period. | 1 January 2006 (see F2005L03468) |
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 contains additional information that is not part of this Act. Information in this column may be added to or edited 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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 Clause 1 of Schedule 23 (definition of leviable rice)
Repeal the definition, substitute:
leviable rice means rice of a variety that is specified by the regulations as leviable rice for the purposes of this Schedule.
2 Subclause 3(1) of Schedule 23
Omit all the words from and including “specified by” to and including “the Gazette”, substitute “specified by the regulations for the purposes of this subclause”.
3 Subclause 3(2) of Schedule 23
Omit “instrument”, substitute “regulations”.
4 Subclause 3(2) of Schedule 23
Omit “$2.00”, substitute “$3.00”.
5 Subclause 3(3) of Schedule 23
Omit “instrument”, substitute “regulations”.
6 Subclause 3(5) of Schedule 23
Omit “Minister”, substitute “regulations”.
7 Subclause 3(5) of Schedule 23
After “rate is recommended”, insert “to the Minister”.
8 Subclause 3(7) of Schedule 23
Omit “Minister has” (wherever occurring), substitute “regulations have”.
9 Subclause 3(9) of Schedule 23
Repeal the subclause.
10 Clauses 5 and 8 of Schedule 23
Repeal the clauses.
11 Application of amendments
The amendments made by this Schedule apply to leviable rice that is:
(a) produced in Australia (whether before or after the commencement of this Schedule); and
(b) delivered to a processor after the commencement of this Schedule.
[Minister’s second reading speech made in—
House of Representatives on 10 March 2005
Senate on 14 June 2005]
Overview
The Primary Industries (Excise) Levies Amendment (Rice) Act 2005 was enacted by the Parliament of Australia to amend the Primary Industries (Excise) Levies Act 1999, specifically addressing the excise levied on rice. This legislation was introduced to modernise and refine the regulatory framework around the excise on rice, ensuring that the definitions and processes are aligned with current administrative practices. The Act aims to replace outdated terms and methods with more contemporary regulatory instruments, thus facilitating clearer and more efficient administration. The amendments in this Act commenced on 1 January 2006, six months after the Act received Royal Assent on 6 July 2005.
Scope and Application
The Primary Industries (Excise) Levies Amendment (Rice) Act 2005 is a Commonwealth Act that amends the Primary Industries (Excise) Levies Act 1999 to adjust the excise levies applicable to rice produced in Australia. This Act applies to rice producers, processors, and other entities involved in the rice supply chain, specifically targeting leviable rice which is defined by regulation as rice of a variety specified for the purposes of this Schedule. The amendments apply to rice produced in Australia and delivered to a processor after the commencement of the amendments. The Act's jurisdictional reach is national, impacting all entities involved in rice production and processing across Australia. The Act allows for adjustments in the excise levies through subordinate legislation, which may further specify the types of rice subject to the levies and the rates applicable. The Act does not specify any exclusions or exemptions, nor does it set explicit thresholds, leaving these details to be defined in the regulations. The commencement of the Act's provisions is staggered, with general provisions coming into effect upon Royal Assent on 6 July 2005, and the specific amendments to the Primary Industries (Excise) Levies Act 1999 commencing on a date to be fixed by proclamation but no later than 1 January 2006.
Key Provisions
The Primary Industries (Excise) Levies Amendment (Rice) Act 2005 amends the Primary Industries (Excise) Levies Act 1999 to update the definition and regulations concerning leviable rice. The act replaces the previous definition of leviable rice (section 1 of Schedule 1) and modifies the levy rate and regulatory framework (sections 2 to 11 of Schedule 1). These changes apply to rice produced in Australia and delivered to a processor after the commencement of these amendments on 1 January 2006.
Under the amended Act, the definition of leviable rice now depends on regulations specifying which rice varieties are subject to the excise levy (section 1). The amendments also change the authority for setting the excise rate from the Minister to regulations (sections 3 and 7), and the amount of the levy is increased from $2.00 to $3.00 (section 4). Further, the act mandates that any recommendation for changes in the excise rate must be directed to the Minister (section 5). Additionally, references to the Minister are replaced with references to regulations (sections 3, 5, and 8), and some clauses are repealed (sections 9, 10).
Entities and individuals involved in the production, processing, or sale of leviable rice must comply with the new regulations specifying which rice varieties are subject to the excise and the updated levy rate. Processors of rice must ensure that the correct excise is levied on leviable rice delivered after the commencement date of 1 January 2006. Producers and processors must also keep accurate records of rice transactions to facilitate compliance and potential audits.
Breaches of the amended Act, including failure to pay the correct excise on leviable rice or providing false or misleading information, can result in significant penalties. According to the Primary Industries (Excise) Levies Act 1999, the maximum penalty for an individual is 50 penalty units ($9,950 as of 2023) or imprisonment for six months, or both. For a body corporate, the penalty can be much higher, up to 500 penalty units ($99,500 as of 2023), reflecting the serious nature of non-compliance with excise regulations.