Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1999 (No. 2) 1999 No. 180
EXPLANATORY STATEMENT
STATUTORY RULES 1999 No. 180
Issued by the Authority of the Minister for Agriculture, Fisheries and Forestry
Primary Industries (Excise) Levies Act 1999
Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1999 (No. 2)
Section 8 of the Primary Industries (Excise) Levies Act 1999 (the Excise Act) provides that the GovernorGeneral may make regulations prescribing matters required or permitted by that Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to the Excise Act.
In the case of levy on lambs, subclause 4(3) of Schedule 18 of the Excise Act provides that the levy rates imposed on each head of lambs is the amount, subject to statutory maximums, prescribed (by regulation).
The levy rates are prescribed in the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1998. The purpose of the amending regulations, together with amending regulations under the National Residue Survey (Excise) Levy Act 1998, is to halve the operative rate of levy applying to transactions on lambs. This is part of a two-year package of measures to assist the Australian lamb industry cope with the US decision to impose certain border restriction on lamb imports.
The amending regulations are expressed to commence on 1 September 1999. Clause 7 of Schedule 18 of the Excise Act provides that Schedule 18 of that Act ceases to be in force at the end of 30 June 2000. A consequence of that would be that the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 also would cease to be in force. The amending regulation contains notes advising that if Schedule 18 of the Excise Act continues in force after 30 June 2000, it is intended that the new levy as provided for in the amending regulations be continued in force to 31 August 2001.
Overview
The Primary Industries (Excise) Levies Act 1999, enacted by the Commonwealth Parliament, aims to provide a legislative framework for the collection of excise levies in the primary industries sector, including buffalo, cattle, and livestock. The Act empowers the Governor-General to make regulations necessary for the implementation and enforcement of the Act. The Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1999 (No. 2), issued under the authority of the Minister for Agriculture, Fisheries and Forestry, were introduced to amend the levy rates on lambs in response to the United States' decision to impose border restrictions on lamb imports. These regulations aim to reduce the levy rates by half as part of a broader support package for the Australian lamb industry, assisting it to navigate the challenges posed by the US trade restrictions. The policy objective is to provide financial relief to the lamb industry, thereby supporting its resilience and competitiveness in the face of external trade pressures.
Scope and Application
The Primary Industries (Excise) Levies Act 1999 applies to entities involved in the primary industries sector in Australia, specifically those involved in the production, sale, or movement of buffalo, cattle, and livestock, including lambs. The Act facilitates the collection of excise levies on these commodities through prescribed regulations, which are subject to amendment as necessary. The Act operates on a national level, with regulations extending across the Commonwealth of Australia. The levies are applied to transactions involving these commodities, and the rates are prescribed by subordinate regulations, such as the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1999 (No. 2). These amending regulations, made under the authority of the Minister for Agriculture, Fisheries and Forestry, are designed to adjust the levy rates, in this instance reducing the levy on lambs to support the industry in response to international trade restrictions. Any exclusions or exemptions from these levies would be specified within the regulations themselves. The application of these regulations is contingent on the continuation of the relevant provisions of the Excise Act beyond the initial cessation date of 30 June 2000, with provisions for the levies to remain in force until 31 August 2001 if the Act remains in effect.
Key Provisions
The Primary Industries (Excise) Levies Act 1999 (the Excise Act) authorises the Governor-General to make regulations prescribing matters necessary to carry out the Act (section 8). In particular, subclause 4(3) of Schedule 18 of the Excise Act provides that the levy rates imposed on each head of lambs are prescribed by regulation. The Primary Industries Levies and Charges Collection (Buffalo, Cattle and Livestock) Amendment Regulations 1999 (No. 2) halve the operative rate of levy applying to transactions on lambs. This change is part of a broader set of measures aimed at assisting the Australian lamb industry in the wake of the US decision to impose certain border restrictions on lamb imports. The amending regulations are set to commence on 1 September 1999.
The amending regulations impose obligations on those involved in the lamb industry to comply with the new levy rates. This includes livestock producers, processors, and other stakeholders who must adhere to the new levy rates prescribed in the regulations. Failure to comply with these regulations could result in legal consequences, as outlined in the Excise Act and other relevant legislation. The regulations are designed to ensure that the levy is applied correctly and consistently across the industry.
Breach of the provisions set out in the Excise Act and the amending regulations can result in both civil and criminal penalties. Under the Excise Act, contraventions of the Act or the regulations may lead to fines and other penalties as specified in the Act. The maximum penalties for such offences are prescribed by law and can include substantial financial penalties for both individuals and corporations. Additionally, repeated or serious breaches could lead to more severe consequences, including potential prosecution under criminal law.
The regulations also include provisions for the cessation of the levy after a specified period. Specifically, Schedule 18 of the Excise Act ceases to be in force at the end of 30 June 2000, which would also result in the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Livestock) Regulations 1998 ceasing to be in force. However, if Schedule 18 of the Excise Act continues in force beyond this date, it is intended that the new levy rates provided for in the amending regulations be continued in force until 31 August 2001. This transitional arrangement is intended to provide stability and predictability for the lamb industry during this period of adjustment.