Commonwealth act

Agricultural and Veterinary Chemical Products Interim Levy Imposition (Customs) Act 1994

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

73 of 1994

Collection

act

Plain English Summary

2/10 complexity

This Act creates a temporary charge (levy) on agricultural and veterinary chemicals imported into Australia. It exists solely to satisfy a constitutional rule (Section 55 of the Constitution) that requires customs taxes to be imposed by separate legislation.

What it actually does:

It partners with the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994. This Act provides the legal authority to charge the levy as a customs duty (a tax on imports), while the Collection Act handles the administration—who pays, when, and how the money is collected.
It only applies to imported goods, not to chemicals made in Australia.
It protects state governments by exempting their property from the levy (under Section 114 of the Constitution).
It has a self-destruct clause: if the main Collection Act is repealed, this Act disappears automatically too.

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Current sections

Direct links to the current provisions in Agricultural and Veterinary Chemical Products Interim Levy Imposition (Customs) Act 1994.

Agricultural and Veterinary Chemical Products Interim Levy Imposition (Customs) Act 1994

Commonwealth Coat of Arms of Australia

Agricultural and Veterinary Chemical
Products Interim Levy Imposition
(Customs) Act 1994

No. 73 of 1994

An Act to impose the levy payable under the Agricultural
and Veterinary Chemical Products (Collection of Interim
Levy) Act 1994, so far as that levy is a duty of customs

[Assented to 21 June 1994]

The Parliament of Australia enacts:

Short title

This Act may be cited as the Agricultural and Veterinary Chemical Products Interim Levy Imposition (Customs) Act 1994.

Commencement

2.(1) Subject to subsection (2), this Act commences on the same day as the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994.

(2) If the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994 is repealed by subsection 2(2) of that Act, this Act is repealed on the same day as that Act.

Imposition

3.(1) The levy that is payable under the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994 is imposed by this section.

(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.

Act does not impose levy on property of a State

4.(1) This Act does not impose a levy on property of any kind belonging to a State.

(2) In this section, “property of any kind belonging to a State” has the same meaning as in section 114 of the Constitution.

View image in the official source

[Minister’s second reading speech made in—

House of Representatives on 12 May 1994

Senate on 1 June 1994]

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Agricultural and Veterinary Chemical Products Interim Levy Imposition (Customs) Act 1994