2002
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
NATIONAL RESIDUE SURVEY (EXCISE) LEVY AMENDMENT BILL 2002
EXPLANATORY MEMORANDUM
(Circulated by authority of the Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry, Senator the Hon Judith Troeth)
NATIONAL RESIDUE SURVEY (EXCISE) LEVY AMENDMENT BILL 2002
GENERAL OUTLINE
National Residue Survey (Excise) Levy Act 1998
The proposed amendments to the National Residue Survey (Excise) Levy Act 1998 restate the operative and maximum rates of National Residue Survey excise levy on apples and pears from a per box rate to a per kilogram rate.
FINANCIAL IMPACT STATEMENT
The proposed amendments to the National Residue Survey (Excise) Levy Act 1998 have no financial impact.
NOTES ON CLAUSES
Section 1 provides for the name of the Act to be the National Residue Survey (Excise) Levy Amendment Act 2002.
Section 2 provides for the commencement date to be the day on which the Act receives Royal Assent.
Section 3 provides that each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned and any other item in a Schedule to this Act has effect according to its terms.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 National Residue Survey (Excise) Levy Act 1998
Clause 1 repeals the definition of box in clause 1 of Schedule 9.
Clause 2 omits the reference to 1 cent per box and substitutes it with 0.06 cents per kilogram in Subclause 5(1) of Schedule 9.
Clause 3 omits the reference to 1.1 cents per box and substitutes it with 0.06 cents per kilogram in Subclause 5(1) of Schedule 9.
Clause 4 omits the reference to 1 cent per box and substitutes it with 0.06 cents per kilogram in Subclause 5(2) of Schedule 9.
Clause 5 omits the reference to 1.1 cents per box and substitutes it with 0.06 cents per kilogram in Subclause 5(2) of Schedule 9.
Clause 6 provides that:
(1) the Amendments made by this Schedule apple to apples and pears sold or used on or after the first day of the month immediately following the month in which this Schedule commences; and
(2) month means one of the 12 months of a calendar year.