{"id":"C2004A05344","name":"National Residue Survey (Excise) Levy Act 1998","slug":"national-residue-survey-excise-levy-act-1998","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"33 of 1998","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7826,"registerId":"commonwealth-C2004A05344-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the National Residue Survey (Excise) Levy Act 1998.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  (1) Subject to subsection (2), this Act commences on a day to be fixed by Proclamation.\n  (2) If this Act does not commence under subsection (1) within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Simplified outline","content":"#### 3 Simplified outline\n\n  The following is a simplified outline of this Act:\n\n• This Act imposes National Residue Survey Levies that are duties of excise.\n\n• Each Schedule imposes a particular levy and makes provision for:\n\n(a) the operative rate of the levy; and\n\n(b) the maximum rate of the levy; and\n\n(c) the person who is liable to pay the levy; and\n\n(d) any exemptions from the levy.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n  Unless the contrary intention appears, a word or expression has the same meaning in a Schedule to this Act as it has in the Primary Industries Levies and Charges Collection Act 1991.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Act to bind Crown","content":"#### 5 Act to bind Crown\n\n  This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not bind the Crown in right of the Commonwealth.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Duties of excise","content":"#### 6 Duties of excise\n\n  This Act authorises the imposition of a levy only so far as the levy is a duty of excise within the meaning of section 55 of the Constitution.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Imposition of levy","content":"#### 7 Imposition of levy\n\n  The Schedules have effect.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Regulations","content":"#### 8 Regulations\n\n  The Governor‑General may make regulations prescribing matters:\n    (a) required or permitted by this Act to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.","sortOrder":7},{"sectionNumber":"Part 1","sectionType":"part","heading":"Introduction","content":"## Part 1—Introduction","sortOrder":47},{"sectionNumber":"Part 2","sectionType":"part","heading":"Imposition of levy","content":"## Part 2—Imposition of levy","sortOrder":49},{"sectionNumber":"Part 3","sectionType":"part","heading":"Rate of levy","content":"## Part 3—Rate of levy","sortOrder":51},{"sectionNumber":"9","sectionType":"section","heading":"Eligible horticultural products","content":"#### 9 Eligible horticultural products\n\n  (1) The rate of National Residue Survey Levy imposed by this Schedule on a particular class of eligible horticultural products is the rate that, under the regulations, is applicable to that class.\n  (2) If the Australian Statistician has published an average annual unit gross value in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not exceed 2% of the average of those values.\n  (3) If the Australian Statistician has published an annual gross value of production in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not be such that the total levy collected is likely to exceed 2% of the average of the gross values of production in those 3 years.","sortOrder":58},{"sectionNumber":"10","sectionType":"section","heading":"Different rates of levy for different classes of products","content":"#### 10 Different rates of levy for different classes of products\n\n  (1) Different rates may be prescribed by the regulations for different classes of leviable horticultural products.\n  (2) This clause does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901.","sortOrder":59},{"sectionNumber":"Part 4","sectionType":"part","heading":"Miscellaneous","content":"## Part 4—Miscellaneous","sortOrder":60},{"sectionNumber":"11","sectionType":"section","heading":"Who pays the levy","content":"#### 11 Who pays the levy\n\n  The National Residue Survey Levy imposed by this Schedule on leviable horticultural products is payable by the producer of the products.","sortOrder":61},{"sectionNumber":"12","sectionType":"section","heading":"Regulations","content":"#### 12 Regulations\n\n  (1) Without limiting the manner in which classes of leviable horticultural products may be described in the regulations, the regulations may describe such classes by reference to:\n    (a) the use for which the products are sold by the producer; or\n    (b) the use to which the products are put by the producer; or\n    (c) the state, form or condition of the products, whether by reference to a process or otherwise.\n  (2) Without limiting the manner of determining the amount of leviable horticultural products of a class prescribed for the purposes of subclause 2(2) that is presumed to be produced in Australia, the regulations may prescribe a manner of determining that amount by reference to one or more of the following:\n    (a) the area under cultivation for the production of those leviable horticultural products;\n    (b) the number or quantity of trees, shrubs, plants, bulbs, corms or tubers used or to be used for the production of those leviable horticultural products;\n    (c) the maturity of trees, shrubs or plants under cultivation for the production of those leviable horticultural products.\n\nSchedule 10—Laying chickens","sortOrder":62}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":3108},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope as a framework for imposing excise duties across multiple agricultural sectors to fund residue testing. While it covers 16 diverse product categories, this breadth appears to be the intended original design rather than scope creep, with each Schedule added to extend coverage to specific industries as part of the comprehensive National Residue Survey funding model."},"complexity_factors":["16 separate product-specific Schedules with distinct definitions, rates, and liability rules","Multiple calculation methodologies (per head, per kilogram, per tonne, percentage of value) across different commodities","Extensive cross-referencing to the Primary Industries Levies and Charges Collection Act 1991 for definitions and collection mechanisms","Nested exemption provisions including small producer thresholds (e.g., $25 leviable amount), domestic use exemptions, and related party transaction rules","Deeming provisions for delivery and ownership (e.g., grain taken under marketing laws deemed delivered, ownership changes without physical delivery)","Dual rate structures with operative rates and maximum caps allowing regulatory variation (e.g., '32 cents or if another rate not exceeding 35 cents')","Conditional imposition triggers varying by schedule (sale vs delivery vs processing vs slaughter)","Specific definitions requiring external knowledge (e.g., 'leviable bobby calf' with weight thresholds, 'hot dressed carcase weight', 'licensed dairy farmer')"],"plain_english_summary":"This Act establishes National Residue Survey Levies—excise-style taxes on Australian agricultural producers—to fund ongoing testing of food for chemical residues. Levies vary by product and trigger point, with rules allowing rates up to prescribed caps and targeted exemptions for small or non‑commercial producers.\n\nBy financing residue testing, the law helps protect public health and preserves domestic and export market access for Australia’s farm sectors."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The text itself defines a broad but fixed set of levy bases, rates (operative and maximum) and payers across listed agricultural products. It grants regulation‑making power to vary rates and classes, but contains no express textual change that expands or contracts the Act's listed product scope beyond the Schedules; potential scope shifts would occur only via regulations under the Act."},"complexity_factors":["Many product-specific Schedules (Schedules 1–16) each with distinct triggers, rates and payers (see s 3; Schedules generally)","Numerous calculation bases: per head, per carcase, per tonne, per kilogram of fat, or percentage of value (e.g. Schedule 1 cl 3; Schedule 3 cl 3; Schedule 4 cl 4; Schedule 6 cl 6; Schedule 9 cls 3–9)","Separate operative and maximum rates with frequent delegation to regulations to set or alter rates up to statutory caps (see multiple schedule rate clauses, e.g. Schedule 1 cl 3(1), Schedule 7 cl 4(1)–(2))","Multiple exemptions, de‑minimis thresholds and conditional non‑liability tests (e.g. Schedule 2 cl 1A, Schedule 7 cls 2–4, Schedule 13 cl 5(3)) increasing administrative edge cases","Different payer rules across Schedules (producer, processor, hatchery proprietor, intermediary, owner or purchaser) requiring different collection points (e.g. Schedule 1 cl 4; Schedule 7 cl 5; Schedule 11 cl 5)","Cross‑references to other statutes for definitions and collection mechanisms (s 4; references to Primary Industries Levies and Charges Collection Act 1991; Primary Industries (Excise) Levies Act 1999; Corporations Act 2001)","Regulatory discretion centralised: Governor‑General regulations (s 8) plus many schedule provisions expressly allowing regulations to add classes, change rates, and prescribe methods (e.g. Schedule 9 cl 12)","Interaction with Acts Interpretation Act 1901 and other interpretive rules (explicitly invoked in several schedules, e.g. multiple 'does not affect subsection 33(3A)')","Constitutional constraint: levies authorised only \"so far as\" they are duties of excise (s 6), creating legal risk/complexity about scope and enforceability","Practical compliance burden: differing record, timing and ownership rules (deliveries, processing, carriage, hot/cold carcase weight determinations) across sectors (see numerous delivery and producer clauses in Schedules)"],"plain_english_summary":"Mechanically, this Act creates excise-style \"National Residue Survey Levies\" for many agricultural products by listing product-specific Schedules that fix operative and maximum rates, specify who must pay, and set exemptions. It affects producers, processors, hatchery proprietors, intermediaries and purchasers who must collect or remit small per-unit or value‑based charges. The levies are labelled for the National Residue Survey (implying they fund that program) and give regulators scope to vary rates and classes by regulation, creating ongoing compliance, collection and reporting duties."}},"importantCases":[],"_links":{"self":"/api/acts/national-residue-survey-excise-levy-act-1998","history":"/api/acts/national-residue-survey-excise-levy-act-1998/history","analysis":"/api/acts/national-residue-survey-excise-levy-act-1998/analysis","conflicts":"/api/acts/national-residue-survey-excise-levy-act-1998/conflicts","importantCases":"/api/acts/national-residue-survey-excise-levy-act-1998/important-cases","documents":"/api/acts/national-residue-survey-excise-levy-act-1998/documents"}}