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Dairy Produce Levy (No. 2) Amendment Act 1995

  • - C2004A04900
  • No longer in force
Act No. 47 of 1995 as made
An Act to amend the Dairy Produce Levy (No. 2) Act 1986
Date of Assent 21 Jun 1995
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

DAIRY PRODUCE LEVY (No. 2) AMENDMENT ACT 1995 No. 47, 1995

Making Information
- Assented to 21 June 1995

DAIRY PRODUCE LEVY (No. 2) AMENDMENT ACT 1995 No. 47 of 1995 - LONG TITLE

An Act to amend the Dairy Produce Levy (No. 2) Act 1986

DAIRY PRODUCE LEVY (No. 2) AMENDMENT ACT 1995 No. 47 of 1995 - SECT 1
Short title

1. This Act may be cited as the Dairy Produce Levy (No. 2) Amendment Act 1995.


(Minister's second reading speech made in-
House of Representatives on 9 May 1995
Senate on 30 May 1995)

DAIRY PRODUCE LEVY (No. 2) AMENDMENT ACT 1995 No. 47 of 1995 - SECT 2
Commencement

2. This Act commences on 1 July 1995.

DAIRY PRODUCE LEVY (No. 2) AMENDMENT ACT 1995 No. 47 of 1995 - SECT 3
Amendments

3. The Dairy Produce Levy (No. 2) Act 1986 is amended as indicated in the Schedule.

DAIRY PRODUCE LEVY (No. 2) AMENDMENT ACT 1995 No. 47 of 1995 - SCHEDULE 1

SCHEDULE Section 3
1. Section 4:
Add at the end:
"(2) For the purposes of this Act, a person is a prescribed exporter
in relation to a financial year if:
(a) the person has an export milk fat component or an export protein
component, or both, within the meaning of section 7 of the Dairy
Produce Levy (No. 1) Act 1986, for a month or months of the year; or
(b) during the year, the person has exported dairy produce and:
(i) relevant dairy produce used, whether by that person or by
another person, in the manufacture of the exported dairy produce has
been taken into account in the calculation of manufacturing milk levy;
and
(ii) the export of the dairy produce has not been taken into
account for the purposes of subsection 7(2) of the Dairy Produce Levy
(No. 1) Act 1986.
"(3) For the purposes of this Act, an export of dairy produce
constitutes a relevant export if:
(a) the export of the dairy produce has been taken into account for
the purposes of subsection 7(2) of the Dairy Produce Levy (No. 1) Act
1986; or
(b) both of the following conditions are satisfied:
(i) manufacturing milk levy was imposed on relevant dairy produce
used, whether by the person who exported the dairy produce or by
another person, in the manufacture of the exported dairy produce;
(ii) the export of the dairy produce has not been taken into
account for the purposes of subsection 7(2) of the Dairy Produce Levy
(No. 1) Act 1986.
"(4) For the purposes of this Act, the question whether a body
corporate is related to another body corporate is to be determined in
the same way as the question whether bodies corporate are related to
each other is determined for the purposes of the Corporations Law.".
2. Part II:
Repeal the Part.
3. Part III:
Repeal the Part, substitute:
"PART III-LEVIES ON CERTAIN IMPORTED DAIRY PRODUCE
Levy on re-importation of exported dairy produce
"8. If:
(a) dairy produce is exported from Australia; and
(b) one of the following conditions is satisfied:
(i) an amount has been paid, or is payable, to a person by way of a
market support payment under the Dairy Produce Act 1986 in respect of
the dairy produce;
(ii) the export of the dairy produce has been taken into account
for the purposes of subsection 7(2) of the Dairy Produce Levy (No. 1)
Act 1986;
(iii) a person has been paid, or is entitled to be paid, a
manufacturing milk levy rebate under section 108E of the Dairy Produce
Act 1986 in relation to the export of the dairy produce; and
(c) the dairy produce is subsequently imported into Australia in the
same form, or substantially the same form, as it was exported;
levy is imposed on the dairy produce.
Import offset levy
"9. Levy is imposed on the total quantity of dairy produce imported
into Australia by a prescribed exporter during a financial year
commencing on or after 1 July 1995 or, if the prescribed exporter is a
body corporate, by a body corporate (other than a prescribed exporter)
that is related to the prescribed exporter, not being dairy produce in
relation to which levy has been paid, or is payable, under section 8.
Amount of levy
"10.(1) The amount of the levy imposed on dairy produce by section 8
is an amount equal to the total of:
(a) an amount calculated at the milk fat rate for the month in which
the dairy produce is imported on the milk fat content of the dairy
produce when imported; and (b) an amount calculated at the protein
rate for the month in which the dairy produce is imported on the
protein content of the dairy produce when imported.
"(2) Subject to subsection (3), the amount of the levy imposed by
section 9 on dairy produce imported during a financial year is
calculated as follows:
(a) in respect of each quantity of dairy produce imported:
(i) an amount is calculated at the milk fat rate for the month in
which the dairy produce was imported on the milk fat content of the
dairy produce when imported; and
(ii) an amount is calculated at the protein rate for the month in
which the dairy produce was imported on the protein content of the
dairy produce when imported;
(b) the amount of the levy is an amount equal to the total of the
amounts calculated under paragraph (a) in respect of the dairy produce
imported during the year.
"(3) Subject to subsection (4), the maximum amount of the levy
imposed by section 9 on dairy produce imported by a prescribed exporter
or, if the prescribed exporter is a body corporate, by a body corporate
that is related to the prescribed exporter, during a financial year is
an amount calculated as follows:
(a) in respect of each quantity of dairy produce the subject of a
relevant export by the prescribed exporter during the financial year:
(i) an amount is calculated at the milk fat rate for the month in
which the dairy produce was exported on the milk fat content of the
dairy produce; and
(ii) an amount is calculated at the protein rate for the month in
which the dairy produce was exported on the protein content of the
dairy produce;
(b) the amounts calculated under paragraph (a) are added together;
(c) if levy has been paid, or is payable, by the prescribed exporter
under section 8 in respect of the importation, during the financial
year, of any dairy produce and the amount so paid or payable is less
than the amount arrived at under paragraph (b), the maximum amount is
the amount equal to the difference between the amount arrived at under
paragraph (b) and the amount of levy so paid or payable;
(d) if no deduction is made under paragraph (c), the total arrived at
under paragraph (b) is the maximum amount.
"(4) If:
(a) levy has been paid, or is payable, by the prescribed exporter
under section 8 in respect of the importation, during the financial
year, of any dairy produce; and
(b) the amount so paid or payable equals or exceeds the amount
arrived at under paragraph (3)(b);
import offset levy is not imposed on the importation of dairy produce
by the prescribed exporter or, if the prescribed exporter is a body
corporate, by a body corporate that is related to the prescribed
exporter, during the financial year.
"(5) In this section, a reference to the milk fat rate for a month or
the protein rate for a month has the same meaning as in section 7 of
the Dairy Produce Levy (No. 1) Act 1986.
By whom levy payable
"11.(1) Levy imposed on dairy produce by section 8 is payable by the
importer of the dairy produce.
"(2) Levy imposed on dairy produce by section 9 is payable by the
prescribed exporter referred to in that subsection.".