1
Short title
1 Short title
This Act may be cited as the National Residue Survey (Excise) Levy Act 1998.
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
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.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in National Residue Survey (Excise) Levy Act 1998.
This Act may be cited as the National Residue Survey (Excise) Levy Act 1998.
(1) Subject to subsection (2), this Act commences on a day to be fixed by Proclamation. (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.
The following is a simplified outline of this Act:
• This Act imposes National Residue Survey Levies that are duties of excise.
• Each Schedule imposes a particular levy and makes provision for:
(a) the operative rate of the levy; and
(b) the maximum rate of the levy; and
(c) the person who is liable to pay the levy; and
(d) any exemptions from the levy.
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.
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.
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.
The Schedules have effect.
The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(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. (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. (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.
(1) Different rates may be prescribed by the regulations for different classes of leviable horticultural products. (2) This clause does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901.
The National Residue Survey Levy imposed by this Schedule on leviable horticultural products is payable by the producer of the products.
(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: (a) the use for which the products are sold by the producer; or (b) the use to which the products are put by the producer; or (c) the state, form or condition of the products, whether by reference to a process or otherwise. (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: (a) the area under cultivation for the production of those leviable horticultural products; (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; (c) the maturity of trees, shrubs or plants under cultivation for the production of those leviable horticultural products.
Schedule 10—Laying chickens
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the National Residue Survey (Excise) Levy Act 1998.
(1) Subject to subsection (2), this Act commences on a day to be fixed by Proclamation. (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.
The following is a simplified outline of this Act:
• This Act imposes National Residue Survey Levies that are duties of excise.
• Each Schedule imposes a particular levy and makes provision for:
(a) the operative rate of the levy; and
(b) the maximum rate of the levy; and
(c) the person who is liable to pay the levy; and
(d) any exemptions from the levy.
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.
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.
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.
The Schedules have effect.
The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(1) In this Schedule:
cattle, dairy cattle, licensed dairy farmer and lot‑fed cattle have the same respective meanings as in Schedule 3 to the Primary Industries (Excise) Levies Act 1999.
(2) For the purposes of this Schedule, in determining the weight of a carcase immediately after it has been dressed, no adjustment of that weight is to be made on account of shrinkage. (3) For the purposes of this Schedule, the question whether companies were or are related to each other is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Act 2001.
(1) National Residue Survey Levy is imposed on: (a) each transaction entered into after the commencement of this Schedule by which the ownership of cattle is transferred from one person to another; or (b) the delivery after the commencement of this Schedule of cattle to a processor otherwise than because of a sale to the processor; or (c) the slaughter by a processor after the commencement of this Schedule of cattle purchased by the processor and held for a period of more than 60 days after the day of the purchase and before the day of the slaughter; or (d) the slaughter by a processor after the commencement of this Schedule of cattle in respect of which levy would not be payable under paragraph (a), (b) or (c). (2) National Residue Survey Levy is not imposed by this Schedule: (a) on the sale of dairy cattle for dairying purposes; or (b) on the sale of cattle at auction to the vendor; or (c) on the sale or delivery of cattle between related companies, unless the company buying or taking delivery was or is a processor; or (d) on the delivery of cattle to a processor for slaughter on behalf of the person delivering the cattle if: (i) the delivery occurs within 14 days after the cattle were or are acquired by that person; and (ii) the cattle are afterwards slaughtered; and (iii) the person continues to own the cattle immediately after their hot carcase weight, within the meaning of Schedule 1 to the Primary Industries (Excise) Levies Act 1999, is determined or is taken, for the purposes of that Act, to have been determined, as the case requires; or (e) on the sale or delivery of cattle to a processor, if the cattle are not, at the time of the sale or delivery, fit for human consumption, under any applicable law of the Commonwealth, a State or a Territory; or (f) in circumstances where the ownership of the cattle changed or changes: (i) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975; or (ii) by devolution on the death of the owner of the cattle; or (iii) on the happening of events referred to in subsection 70‑100(1) of the Income Tax Assessment Act 1997; or (g) on a leviable bobby calf on which levy under this Schedule has already been paid; or (h) in such other circumstances (if any) as are prescribed. (3) For the purposes of paragraph (2)(a), dairy cattle are taken to be sold for dairying purposes if: (a) both the vendor and the purchaser are licensed dairy farmers; or (b) either the vendor or the purchaser is a licensed dairy farmer and the cattle are being acquired for inclusion in, or eventual inclusion in, a herd of dairy cattle. (4) If cattle are delivered to a processor, otherwise than because of a sale to the processor, for fattening or agistment for a period before slaughter by the processor, the cattle: (a) are taken not to have been delivered to the processor for the purposes of paragraph (1)(b) unless they are slaughtered at the end of that period; and (b) if they are slaughtered at the end of that period, are taken to have been delivered to the processor immediately before their slaughter.
(1) The rate of National Residue Survey Levy imposed by this Schedule on: (a) a transaction by which the ownership of cattle is transferred; or (b) the delivery or slaughter of cattle; is: (c) 32 cents per each head of cattle (other than a head of lot‑fed cattle or a leviable bobby calf) or, if another rate (not exceeding 35 cents) is prescribed by the regulations, the other rate; and (ca) 32 cents per each head of lot‑fed cattle or, if another rate (not exceeding 35 cents) is prescribed by the regulations, the other rate; and (d) 26 cents per each head of cattle that is a leviable bobby calf or, if another rate (not exceeding 35 cents) is prescribed by the regulations, the other rate. (2) For the purposes of paragraph (1)(c), a cow with a calf at foot are together taken to constitute a single head of cattle. (3) In this clause:
intermediary means the person required, under the Primary Industries Levies and Charges Collection Act 1991, to pay to the Commonwealth, on behalf of the producer, an amount equal to the amount of National Residue Survey Levy imposed by this Schedule.
leviable bobby calf means a bovine animal:
(a) which has been slaughtered and the dressed weight of whose carcase did not or does not exceed 40kg; or
(b) which has not been slaughtered but which, at the time of the leviable transaction or other dealing, had or has a liveweight that did not or does not exceed 80kg; or
(c) which has not been slaughtered or had its liveweight determined at the time of the leviable transaction or other dealing but which, in the opinion of the intermediary, would, if slaughtered at that time, have constituted or constitute a carcase whose dressed weight would not have exceeded or would not exceed 40kg;
but does not include: (d) a buffalo; or (e) a head of lot‑fed cattle; or (f) a calf at foot with a cow.
(1) The National Residue Survey Levy imposed on a transaction by paragraph 2(1)(a) is payable by the person who owned the cattle immediately before the transaction was entered into. (2) The National Residue Survey Levy imposed on the delivery of cattle by paragraph 2(1)(b) is payable by the person who owned the cattle immediately before the delivery. (3) The National Residue Survey Levy imposed on the slaughter of cattle by paragraph 2(1)(c) or (d) is payable by the person who owned the cattle at the time of the slaughter.
Schedule 2—Coarse grain
In this Schedule:
barley means Hordeum spp.
eligible coarse grain means coarse grain of a kind specified in regulations made for the purposes of this definition.
leviable amount, in relation to a levy year, means:
(a) $25; or
(b) if, before the commencement of the levy year, another amount is prescribed in relation to that year, that prescribed amount.
leviable coarse grain means:
(a) the grain harvested from barley, oats or grain sorghum; or
(b) eligible coarse grain.
oats means Avena sativa.
value means sale value ascertained in accordance with the regulations.
(1) For the purposes of this Schedule, if: (a) a producer of leviable coarse grain: (i) causes or permits the grain to be delivered to another person; or (ii) allows another person to take the grain out of the producer’s possession or control; or (b) leviable coarse grain is taken out of the possession or control of the producer by another person in accordance with a marketing law; the producer of the grain is taken to have delivered the grain to the other person. (2) For the purposes of this Schedule, if a producer of leviable coarse grain delivers the grain to a person for carriage (either by that person or by a succession of persons starting with that person) to another person (the receiver) otherwise than for further carriage, the delivery is taken to have been to the receiver.
If the ownership of leviable coarse grain passes from the producer of the grain to: (a) a person in a way that does not involve the delivery of the grain to that person; or (b) a number of persons in succession in ways none of which involves the delivery of the grain to any person; a reference in this Schedule to the producer is, in relation to the grain, taken to be a reference to that person or to the last of those persons, as the case may be.
If grain of a particular kind or kinds becomes leviable coarse grain during a financial year because of a regulation made for the purposes of the definition of eligible coarse grain in clause 1, a reference in this Schedule to: (a) leviable coarse grain delivered in that year; or (b) leviable coarse grain processed in that year; does not include a reference to any grain of the kind or kinds prescribed by that regulation that was delivered or processed, as the case may be, before the date of commencement of that regulation.
(1) National Residue Survey Levy is imposed on leviable coarse grain produced in Australia if the producer of the grain: (a) delivers the grain to another person (otherwise than for storage on behalf of the producer); or (b) processes the grain; after the commencement of this Schedule. (1A) If, in a levy year: (a) leviable coarse grain is delivered to a particular person by producers of leviable coarse grain; and (b) apart from this subclause, the total amount of National Residue Survey Levy imposed by this Schedule on the grain would be less than the leviable amount; National Residue Survey Levy is not imposed by this Schedule on the grain. (2) National Residue Survey Levy is not imposed by this Schedule on leviable coarse grain if: (a) the grain is produced by a producer and is processed by or for the producer; and (b) all the products and by‑products of the processing of that grain are used by the producer for domestic purposes but not for commercial purposes. (2A) If, in a levy year: (a) a producer processes leviable coarse grain that the producer has produced; and (b) paragraph (2)(b) does not apply in respect of the grain; and (c) apart from this subclause, the total amount of National Residue Survey Levy imposed by this Schedule on the grain would be less than the leviable amount; National Residue Survey Levy is not imposed by this Schedule on the grain. (3) The regulations may exempt a specified class of leviable coarse grain from National Residue Survey Levy imposed by this Schedule.
(1) The rate of National Residue Survey Levy imposed by this Schedule on grain harvested from barley, oats or grain sorghum is 0.015% of the value of the grain or, if another rate (not exceeding 0.03% of the value of the grain) is prescribed by the regulations, the other rate. (2) The rate of National Residue Survey Levy imposed by this Schedule on a particular kind of eligible coarse grain is the rate that, under the regulations, is applicable to that grain. However, the rate must not exceed 0.03% of the value of the grain. (3) Different rates may be prescribed by the regulations for different kinds of leviable coarse grain. (4) Subclause (3) does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901.
The National Residue Survey Levy imposed by this Schedule on leviable coarse grain is payable by the producer of the grain.
Schedule 3—Dairy produce
(1) In this Schedule:
manufacturer means a person who carries on a business that consists of, or includes, the manufacture of dairy produce.
milk means the lacteal fluid product of a dairy cow.
milk fat means the fatty substance of milk.
relevant dairy produce means dairy produce that is:
(a) whole milk; or
(b) whole milk products.
whole milk means whole milk produced in Australia.
whole milk product means a product that:
(a) is produced by modifying, or extracting material from, whole milk; and
(b) consists of, or contains, milk fat.
(2) For the purposes of this Schedule, a person who applies any process to relevant dairy produce is taken to use the relevant dairy produce in the manufacture of dairy produce unless: (a) the process consists only of chilling; and (b) the person is the producer of the relevant dairy produce.
(1) National Residue Survey Levy is imposed on relevant dairy produce: (a) supplied by the producer after the commencement of this Schedule; and (b) in relation to which the producer has received, or is entitled to receive, a payment relating to liquid milk for human consumption in Australia. (2) National Residue Survey Levy is imposed on relevant dairy produce: (a) delivered to a manufacturer by the producer after the commencement of this Schedule; or (b) produced by a manufacturer and used by the manufacturer, after the commencement of this Schedule, in the manufacture of dairy produce; other than dairy produce referred to in subclause (1). (3) If National Residue Survey Levy is imposed by subclause (1) or (2) on particular relevant dairy produce (the leviable produce), that subclause does not have the effect of imposing any further National Residue Survey Levy on: (a) the leviable produce; or (b) relevant dairy produce produced by modifying, or extracting material from, the leviable produce.
The rate of National Residue Survey Levy imposed by this Schedule on relevant dairy produce is $0.00 per kilogram of the total of the milk fat content of the relevant dairy produce or, if another rate (not exceeding 0.5 cents per kilogram) is prescribed by the regulations, the other rate.
(1) The Nation
This is an opening excerpt, not the complete document.