{"id":"C2004A04715","name":"Agricultural and Veterinary Chemical Products Levy Imposition (Customs) Act 1994","slug":"agricultural-and-veterinary-chemical-products-levy-imposition-customs-act-1994","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"39 of 1994","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436181,"registerId":"C2004A04715-fast-fetch-1775953434808","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Agricultural and Veterinary Chemical Products Levy Imposition (Customs) Act 1994","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\n \n\nAgricultural and Veterinary Chemical Products Levy Imposition (Customs) Act 1994\n\n \n\nNo. 39, 1994\n\n \n\n \n\n \n\n \n\n \n\nAn Act to impose the levy payable under the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994, so far as that levy is a duty of customs\n\n \n\n \n\n \n\nContents\n\n[1 Short title](#_Toc424900274)\n\n[2 Commencement](#_Toc424900275)\n\n[3 Imposition](#_Toc424900276)\n\n[4 Act does not impose levy on property of a State](#_Toc424900277)\n\n \n\n![](image.002.png)\n\n \n\n \n\nAgricultural and Veterinary Chemical Products Levy Imposition (Customs) Act 1994\n\nNo. 39, 1994\n\n \n\n \n\n \n\nAn Act to impose the levy payable under the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994, so far as that levy is a duty of customs\n\n[Assented to 15 March 1994]\n\nThe Parliament of Australia enacts:\n\n##### 1  Short title\n\n  This Act may be cited as the Agricultural and Veterinary Chemical Products Levy Imposition (Customs) Act 1994.\n\n##### 2  Commencement\n\n  This Act commences on the same day as the Agricultural and Veterinary Chemicals Act 1994.\n\n##### 3  Imposition\n\n (1) The levy that is payable under the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 is imposed by this section.\n\n (2) This section imposes the levy only so far as the levy is a duty of customs within the meaning of section 55 of the Constitution.\n\n##### 4  Act does not impose levy on property of a State\n\n (1) This Act does not impose a levy on property of any kind belonging to a State.\n\n (2) In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original constitutional purpose. It was always intended as a technical 'imposition' statute to satisfy section 55 of the Constitution, and it continues to serve only that function without expansion into substantive regulatory matters."},"complexity_factors":["Extremely short statute — only 4 sections","No defined terms in the Act itself (relies entirely on external definitions from the Collection of Levy Act and the Constitution)","No conditional logic or exceptions beyond the single constitutional carve-out in section 4","Single operational provision (section 3) with straightforward purpose","Heavy reliance on external statutory references (Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994, Agricultural and Veterinary Chemicals Act 1994, Constitution sections 55 and 114)"],"plain_english_summary":"This is a short, technical law that does one specific job: it officially creates a tax (called a 'levy') on agricultural and veterinary chemical products that are imported into Australia.\n\n**What it does:**\n- It imposes a levy that is calculated and collected under a separate law (the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994)\n- It only applies to the portion of that levy that counts as a **duty of customs** — meaning taxes on goods coming into Australia from overseas\n\n**Why this matters:**\nUnder Australia's Constitution, the federal government can only impose certain types of taxes in specific ways. Section 55 of the Constitution says that laws imposing **duties of customs** must be separate from laws imposing **duties of excise** (taxes on goods produced or sold domestically). This Act is the 'customs' piece of that puzzle — it ensures the levy on imported chemicals is legally valid as a customs duty.\n\n**Who it affects:**\n- Importers of agricultural and veterinary chemicals into Australia\n- The government agencies that collect customs duties\n\n**Key protection:**\nThe Act explicitly says it cannot tax property belonging to a State government (Section 4). This protects state governments from federal customs duties on their own property, as required by section 114 of the Constitution."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Act does not broaden the levy beyond the Collection of Levy Act; it narrowly imposes that levy only insofar as it is a customs duty and expressly exempts State property under the constitutional definition. It therefore confines application rather than changing the underlying levy’s substance."},"complexity_factors":["Short, focused text with a single substantive imposition clause and one exemption","Cross-reference to the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 creates dependency on another instrument for rates and collection mechanics","Constitutional boundary: levy applies only insofar as it is a duty of customs under section 55 of the Constitution, requiring legal characterisation of the levy in some cases","Reference to State property exemption using the meaning in section 114 of the Constitution introduces a constitutional definition to be applied","Commencement tied to the Agricultural and Veterinary Chemicals Act 1994, creating a temporal dependency"],"plain_english_summary":"This Act imposes the levy created in the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994, but only to the extent the levy qualifies as a customs duty under section 55 of the Constitution. It commences with the Agricultural and Veterinary Chemicals Act 1994. The Act also expressly excludes property owned by a State (using the meaning in section 114 of the Constitution). Importers of agricultural and veterinary chemical products are the practical payers where the levy operates as a customs duty; collection rules remain governed by the Collection of Levy Act."}},"importantCases":[],"_links":{"self":"/api/acts/agricultural-and-veterinary-chemical-products-levy-imposition-customs-act-1994","history":"/api/acts/agricultural-and-veterinary-chemical-products-levy-imposition-customs-act-1994/history","analysis":"/api/acts/agricultural-and-veterinary-chemical-products-levy-imposition-customs-act-1994/analysis","conflicts":"/api/acts/agricultural-and-veterinary-chemical-products-levy-imposition-customs-act-1994/conflicts","importantCases":"/api/acts/agricultural-and-veterinary-chemical-products-levy-imposition-customs-act-1994/important-cases","documents":"/api/acts/agricultural-and-veterinary-chemical-products-levy-imposition-customs-act-1994/documents"}}