Commonwealth Consolidated Acts

NATIONAL RESIDUE SURVEY (CUSTOMS) LEVY ACT 1998 - SCHEDULE 2

1   Definitions

    In this Schedule:

"cattle" and dairy cattle have the same respective meanings as in Schedule   3 to the Primary Industries (Customs) Charges Act 1999 .

2   Imposition of levy

  (1)   National Residue Survey Levy is imposed on the export of cattle (other than dairy cattle) from Australia after the commencement of this Schedule if levy under Schedule   1 to the National Residue Survey (Excise) Levy Act 1998 has not been paid, and is not payable, in respect of an act or transaction relating to the cattle.

  (2)   National Residue Survey Levy is imposed on the export of cattle (other than dairy cattle) from Australia after the commencement of this Schedule if:

  (a)   the cattle were purchased by the exporter, whether before or after the commencement of this Schedule; and

  (b)   the period starting on the date of the purchase and ending on the date of the export is longer than the longer of the following periods:

  (i)   60 days;

  (iii)   the period for which the cattle are required under the law of the country to which they are being exported to be held in quarantine before being exported.

3   Rate of levy

  (1)   The rate of National Residue Survey Levy imposed by this Schedule on the export of each head of cattle (other than a chargeable bobby calf) is 32 cents or, if another rate (not exceeding 35 cents) is prescribed by the regulations, the other rate.

  (2)   The rate of National Residue Survey Levy imposed by this Schedule on the export of each head of cattle that is a chargeable bobby calf is 26 cents or, if another rate (not exceeding 35 cents) is prescribed by the regulations, the other rate.

  (3)   For the purposes of subclause   ( 1), a cow with a calf at foot are together taken to constitute a single head of cattle.

  (4)   In this clause:

"chargeable bobby calf" means a bovine animal:

  (a)   which, at the time when it is exported, had or has a liveweight that did not or does not exceed 80kg; or

  (b)   which has not had its liveweight determined at the time when it is exported but which, in the opinion of the intermediary, would, if slaughtered at that time, have constituted or constitute a carcase whose dressed weight would not have exceeded or would not exceed 40kg;

but does not include:

  (c)   a buffalo; or

  (d)   a calf at foot with a cow.

"intermediary" means the person required, under the Primary Industries Levies and Charges Collection Act 1991 , to pay to the Commonwealth, on behalf of the producer, an amount equal to the amount of National Residue Survey Levy imposed by this Schedule.

4   Who pays the levy

    The National Residue Survey Levy imposed by this Schedule on the export of cattle is payable by the producer of the cattle.