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Dairy Produce Levy (No. 1) Act 1986

Authoritative Version
Act No. 55 of 1986 as made
An Act to impose levies upon the milk fat content of certain dairy produce produced in Australia and a levy upon certain dairy products produced in Australia
Date of Assent 24 Jun 1986
Date of repeal 01 Jul 1999
Repealed by Primary Industries Levies and Charges (Consequential Amendments) Act 1999

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Dairy Produce Levy (No. 1) Act 1986

 

No. 55 of 1986

 

 

TABLE OF PROVISIONS

PART I—PRELIMINARY

Section

1.    Short title

2.    Commencement

3.    Dairy Produce Act to be read as one with this Act

4.    Interpretation

PART II—LEVIES ON THE MILK FAT CONTENT OF RELEVANT DAIRY PRODUCE

5.      Imposition of levies

6.      Suspension of market support levy

7.      Rates of levies

8.      By whom milk fat levies payable

PART III—LEVY ON DAIRY PRODUCTS

9.    Imposition of levy

10.    Rate of levy on dairy products

11.    By whom levy payable

PART IV—MISCELLANEOUS

12.    Appointment of authorised persons

13.    Application for review

14.    Regulations

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Dairy Produce Levy (No. 1) Act 1986

No. 55 of 1986

 

 

 

 

 

 

An Act to impose levies upon the milk fat content of certain dairy produce produced in Australia and a levy upon certain dairy products produced in Australia

[Assented to 24 June 1986]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Dairy Produce Levy (No. 1) Act 1986. Commencement

2. The provisions of this Act shall come into operation on the day on which the provisions of Part VI of the Dairy Produce Act 1986 come into operation.

 


Dairy Produce Act to be read as one with this Act

3. The Dairy Produce Act 1986 is incorporated, and shall be read as one, with this Act.

Interpretation

4. (1) In this Act, unless the contrary intention appears—

“authorised person” means a person who is an authorised person for the purposes of this Act by virtue of an appointment made by the Minister under section 12;

“butter” means butter produced from milk or from cream derived from milk;

“butteroil” includes ghee produced from cream derived from milk, but does not include butteroil made, directly or indirectly, from butter;

“cheese” means cheese produced from milk, but does not include cheese produced from other cheese;

“cream” means that one of the 2 products obtained from milk by a process of skimming or mechanical separation, being the product that contains the higher fat content;

“Dairy Produce Act” means the Dairy Produce Act 1986;

“dairy product” means—

(a) butter;

(b) butteroil;

(c) cheese, other than cheese of a variety that is prescribed by the regulations for the purposes of this paragraph; or

(d) any other product that is declared by the regulations to be a dairy product for the purpose of this Act, being a product that is produced from milk or from a constituent part of milk;

“milk” means the lacteal fluid product of the dairy cow;

“milk fat” means the fatty substance of milk;

“milk fat levy” means the market support levy, the corporation levy, the promotion levy or the research levy imposed by section 5;

“producer”, in relation to relevant dairy produce, means the person who, at the time when the relevant dairy produce is produced, is the relevant owner of the relevant dairy produce;

“relevant dairy produce” means dairy produce that is—

(a) whole milk; or

(b) whole milk products;

“relevant owner”, in relation to whole milk, means the person who owns the whole milk, whether or not that person is the owner of the cow from which the whole milk was obtained;

“whole milk” means whole milk produced in Australia;

“whole milk product” means a product that is produced by modifying, or extracting material from, whole milk, and that consists of, or contains, milk fat.

(2) For the purposes of this Act and of the Dairy Produce Act, where relevant dairy produce is not sold by the producer but vests in another person by operation of law, the relevant dairy produce shall be deemed to have been sold by the producer to that other person at the time when it so vests and that other person shall be deemed to have purchased the relevant dairy produce from that producer at that time.

(3) For the purposes of this Act and of the Dairy Produce Act, where relevant dairy produce is supplied by the producer to another person for disposal or processing by that other person, but the relevant dairy produce is not sold by the producer to that other person or any other person at or before the time when it is so supplied—

(a) the relevant dairy produce shall be deemed to have been sold by the producer to that other person at the time when it is so supplied and that other person shall be deemed to have purchased the relevant dairy produce from the producer at that time; and

(b) any sale of the relevant dairy produce by or on behalf of the producer (including a sale to that other person) after it is so supplied shall be disregarded.

(4) For the purposes of this Act and of the Dairy Produce Act, the time when dairy products are produced is the time when the processes of production of the products (excluding, in the case of cheese, any maturation process in respect of the cheese) are completed.

(5) For the purposes of this Act and of the Dairy Produce Act, where dairy products are produced at a factory by the proprietor of the factory on behalf of the proprietor of another factory from milk or a constituent part of milk supplied for the purpose by the proprietor of the other factory, the products shall be deemed to have been produced at that other factory.

(6) For the purposes of sub-section (5), the operation of sub-section (3) shall be disregarded.

(7) For the purposes of this Act and of the Dairy Produce Act, where the ownership of a factory, the principal business of which is the production of dairy products, changes and, by reason of the change of ownership of the factory, the new proprietor of the factory becomes the owner of dairy products produced at the factory before the change of ownership—

(a) the change of ownership of those dairy products shall not be taken to be a sale of those dairy products; and

(b) the new proprietor of the factory shall be deemed to have been the proprietor of the factory at the time when those dairy products were produced.

PART II—LEVIES ON THE MILK FAT CONTENT OF RELEVANT DAIRY PRODUCE

Imposition of levies

5. (1) Subject to this Act, there are imposed on the milk fat content of relevant dairy produce produced on or after 1 July 1986, 4 levies to be respectively known as the market support levy, the Corporation levy, the promotion levy and the research levy.

(2) The market support levy is imposed only on the milk fat content of relevant dairy produce that is sold before—

(a) 1 July 1992; or

(b) if the Minister, by notice published in the Gazette before that day, specifies a later day—that later day.

(3) The Minister shall not so specify a later day unless the Minister is of the opinion that the amount of money that is likely to be standing to the credit of the Market Support Fund on 1 July 1992 will not be sufficient to meet all of the payments that, under the Dairy Produce Act, are to be paid from that Fund.

(4) Where milk fat levies are imposed on the milk fat content of particular relevant dairy produce, sub-section (1) does not have effect to impose any further milk fat levies upon the milk fat content of that relevant dairy produce or of any relevant dairy produce that is produced by modifying, or extracting material from, that relevant dairy produce.

Suspension of market support levy

6. (1) Where the Minister receives a notice in writing from a member of the Australian Agricultural Council asking the Minister to take action under this sub-section, the Minister shall, as soon as practicable after the end of a period of 60 days from the day on which the notice was received, cause a notice to be published in the Gazette suspending, with effect from a day specified in the notice, not being a day earlier than the day on which the notice is published, the operation of sub-section 5 (1) so far as that sub-section provides for the imposition of the market support levy on the milk fat content of dairy produce that is produced on or after the specified day.

(2) The Minister shall not publish a notice under sub-section (1) on a request if, within the period of 60 days referred to in that sub-section, a majority of the members of the Australian Agricultural Council present at a meeting of that Council determine that the request should not be complied with.

(3) The Minister may, by notice published in the Gazette, revoke a notice under sub-section (1) and, if the Minister does so, sub-section 5 (1) applies, with effect from a day specified in the notice, not being a day earlier than the day on which the notice is published, in relation to the milk fat content of relevant dairy produce that is produced on or after the specified day.


 

(4) Sub-section 5 (1) does not have effect to impose the market support levy on the milk fat content of relevant dairy produce that is produced on or after the day specified in a notice under sub-section (1) and before the day specified in a notice under sub-section (3) revoking that other notice.

(5) In this section, “Australian Agricultural Council” means the Council of Ministers of the States, the Northern Territory and the Commonwealth who have responsibilities in relation to the dairy industry.

Rates of levies

7. (1) The rate of the market support levy imposed by section 5 on the milk fat content of relevant dairy produce is such amount (if any) per kilogram of milk fat contained in, or comprising, the relevant dairy produce as is, for the time being, prescribed for the purposes of this sub-section, being an amount that does not exceed 45 cents.

(2) The rate of the corporation levy imposed by section 5 on the milk fat content of relevant dairy produce is such amount per kilogram of milk fat contained in, or comprising, the relevant dairy produce as is, for the time being, prescribed for the purposes of this sub-section, being an amount that does not exceed 2.5 cents.

(3) The rate of the promotion levy imposed by section 5 on the milk fat content of relevant dairy produce is such amount per kilogram of milk fat contained in, or comprising, the relevant dairy produce as is, for the time being, prescribed for the purposes of this sub-section, being an amount that does not exceed 5.5 cents.

(4) The rate of the research levy imposed by section 5 on the milk fat content of relevant dairy produce is such amount per kilogram of milk fat contained in, or comprising, the relevant dairy produce as is, for the time being, prescribed for the purposes of this sub-section, being an amount that does not exceed 2.5 cents.

(5) Where, for any reason, it has not been possible to ascertain the amount of milk fat contained in relevant dairy produce, then, for the purposes of this section—

(a) if that relevant dairy produce is whole milk—each litre of whole milk shall be deemed to contain 45 grams of milk fat; and

(b) if that relevant dairy produce is a whole milk product—each kilogram or each litre of that whole milk product shall be deemed to contain such weight of milk fat as is prescribed for the purposes of this section.

By whom milk fat levies payable

8. The producer of relevant dairy produce is liable to pay the milk fat levies imposed on the milk fat content of the relevant dairy produce.


 

PART III—LEVY ON DAIRY PRODUCTS

Imposition of levy

9. (1) Subject to this Act, levy is imposed on dairy products produced at a factory on or after 1 July 1986.

(2) Where a person by whom the levy imposed on any dairy products is payable or has been paid satisfies an authorised person that the dairy products—

(a) have been destroyed while owned by the first-mentioned person;

(b) while owned by the first-mentioned person, have been damaged, or have deteriorated, to such an extent that they have become unsaleable, whether as dairy products or otherwise;

(c) have been exported from Australia, whether by the first-mentioned person or by another person; or

(d) have been used, whether by the first-mentioned person or by another person, in the production of other products that have been exported from Australia, whether by the first-mentioned person or by another person,

the authorised person shall give a certificate accordingly and, thereupon, sub-section (1) shall be deemed not to have applied in respect of those dairy products and, if that levy or part of that levy has been paid, the amount so paid shall be refunded.

(3) An authorised person shall not give a certificate under sub-section (2) in relation to dairy products that have been used in the production of other products (in this sub-section referred to as the “mixed products”) that have been exported from Australia unless the person by whom the levy imposed on those dairy products is payable or has been paid satisfies the authorised person that—

(a) those dairy products, and any other dairy products used in the production of the mixed products, constituted not less than the minimum percentage by volume of the ingredients used in the production of the mixed products; and

(b) the mixed products, when so exported—

(i) comprised a consignment the weight of which was not less than the minimum weight; or

(ii) were part of a consignment—

(a) the weight of which was not less than the minimum weight; and

(b) the other products in which were either dairy products or products the ingredients used in the production of each of which were constituted by not less than the minimum percentage by volume of dairy products.


 

(4) In sub-section (3)—

“minimum percentage” means such percentage (not exceeding 75%) as is prescribed from time to time for the purposes of this definition;

“minimum weight” means 15 tonnes or, if a lesser weight is prescribed for the purposes of this definition, that lesser weight.

(5) Where a person by whom the levy imposed on any dairy products is payable or has been paid sells those dairy products to the Corporation, sub-section (1) shall be deemed not to have applied in respect of those dairy products and, if that levy or a part of that levy has been paid, the amount so paid shall be refunded.

(6) Where the Corporation sells dairy products referred to in sub-section (5), levy is imposed on those dairy products.

(7) Sub-section (6) does not apply in relation to dairy products that—

(a) have been sold in Australia by or on behalf of the Corporation for delivery to a place outside Australia or for delivery to a ship or aircraft for export from Australia; or

(b) having been exported from Australia for the purpose of sale outside Australia, have been sold by or on behalf of the Corporation at a place outside Australia.

Rate of levy on dairy products

10. The rate at which levy is imposed on dairy products of a particular kind is such rate (if any) as is, for the time being, prescribed for the purposes of this section by the regulations in respect of dairy products of that kind.

By whom levy payable

11. (1) Subject to this section, levy in respect of any dairy products is payable by the person who is, at the time of their production, the proprietor of the factory at which they are produced.

(2) Where, by virtue of sub-section 9 (6), levy is imposed in respect of any dairy products sold by the Corporation, that levy is payable by the Corporation.

PART IV—MISCELLANEOUS

Appointment of authorised persons

12. The Minister may, by writing signed by the Minister, appoint a person, or a person included in a class of persons, to be an authorised person for the purposes of this Act.

Application for review

13. (1) Application may be made to the Administrative Appeals Tribunal for review of a decision of an authorised person to refuse to give a certificate under sub-section 9 (2).


 

(2) In sub-section (1), “decision” has the same meaning as in the Administrative Appeals Tribunal Act 1975.

Regulations

14. (1) The Governor-General may make regulations, not inconsistent with this Act, prescribing matters—

(a) required or permitted by this Act to be prescribed; or

(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

(2) Before making regulations prescribing a rate for the purposes of sub-section 7 (1), the Governor-General shall take into consideration any recommendation with respect to the rate made to the Minister by the Corporation.

(3) Before making regulations prescribing a rate for the purposes of sub-section 7 (2), (3) or (4), the Governor-General shall take into consideration any recommendation with respect to the rate made to the Minister by the executive council.

 

 

[Minister’s second reading speech made in—

House of Representatives on 7 May 1986

Senate on 28 May 1986]