Commonwealth act

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

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

74 of 1994

Collection

act

Plain English Summary

2/10 complexity

This short Act creates a temporary "interim levy" — a general tax on agricultural and veterinary chemicals (pesticides, herbicides, animal medicines) to fund their regulation. It exists to satisfy constitutional requirements by separating this general tax from customs or excise.

It bars charging property owned by State governments and automatically expires if the companion Collection Act is repealed. It chiefly affects manufacturers, importers and sellers of these chemicals.

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Current sections

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

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

Commonwealth Coat of Arms of Australia

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

No. 74 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 neither a duty of
customs nor a duty of excise

[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 (General) 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(2) If the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994 is repealed by subsection 2(2) of that Act, this Act is repealed on the same day as that Act.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 neither a duty of customs nor a duty of excise 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 (General) Act 1994