Commonwealth Consolidated Acts Commonwealth Consolidated Acts
(1) Words and expressions used in this Schedule have the same meanings as in Schedule 6 to the Primary Industries (Excise) Levies Act 1999 .
Note: Clause 6 provides that charge imposed by this Schedule may be referred to either as a charge or a levy.
(2) For the purposes of this Schedule, 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 clause 8 of Schedule 6 to the Primary Industries (Excise) Levies Act 1999 , for a month or months of the year; or
(b) during the year, the person has exported from Australia 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of subclause 8(2) of Schedule 6 to the Primary Industries (Excise) Levies Act 1999 or of subsection 7(2) of the repealed Dairy Produce Levy (No. 1) Act 1986 .
(3) For the purposes of this Schedule, an export from Australia of dairy produce constitutes a relevant export if:
(a) the export of the dairy produce has been taken into account for the purposes of subclause 8(2) of Schedule 6 to the Primary Industries (Excise) Levies Act 1999 or of subsection 7(2) of the repealed Dairy Produce Levy (No. 1) Act 1986 ; or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of subclause 8(2) of Schedule 6 to the Primary Industries (Excise) Levies Act 1999 or of subsection 7(2) of the repealed Dairy Produce Levy (No. 1) Act 1986 .
(4) For the purposes of this Schedule, 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 Act 2001 .
2 Imposition of charge--re - importation of exported dairy produce
If:
(a) dairy produce is exported from Australia (whether before or after the commencement of this Schedule); 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 subclause 8(2) of Schedule 6 to the Primary Industries (Excise) Levies Act 1999 or of subsection 7(2) of the repealed 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 , after the commencement of this Schedule, in the same form, or substantially the same form, as it was exported;
charge is imposed on the dairy produce.
3 Imposition of charge--import offset
(1) Charge is imposed on the total quantity of dairy produce imported into Australia during a financial year commencing on or after 1 July 1999:
(a) by a prescribed exporter; or
(b) if the prescribed exporter is a body corporate, by a body corporate (other than a prescribed exporter) that is related to the prescribed exporter.
(2) Charge is not imposed by this clause on dairy produce in relation to which charge has been paid, or is payable, under clause 2.
Re - importation of exported dairy produce
(1) The amount of the charge imposed on dairy produce by clause 2 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.
Import offset
(2) Subject to subclause ( 3), the amount of the charge imposed by clause 3 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 charge 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 subclause ( 4), the maximum amount of the charge imposed by clause 3 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 charge has been paid, or is payable, by the prescribed exporter under clause 2 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 charge 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) charge has been paid, or is payable, by the prescribed exporter under clause 2 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);
charge is not imposed by clause 3 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 clause, a reference to the milk fat rate for a month or the protein rate for a month has the same meaning as in clause 8 of Schedule 6 to the Primary Industries (Excise) Levies Act 1999 .
(1) Charge imposed on dairy produce by clause 2 is payable by the importer of the dairy produce.
(2) Charge imposed on dairy produce by clause 3 is payable by the prescribed exporter referred to in that clause.
6 Charge may be referred to as a levy
(1) Charge imposed by this Schedule may be referred to either as a charge or a levy.
(2) Subclause ( 1) has effect only for the purposes of the imposition of the charge.