Commonwealth act

National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

4 of 2004

Collection

act

Plain English Summary

2/10 complexity

The Act is a narrow, retrospective fix that corrects an error in the National Residue Survey excise levy rate applied to lamb sales over $75 per head between 1 July 2000 and 30 May 2003. It affects lamb sellers and levy administrators by clarifying the legally correct historical levy amount, with potential refund or recovery implications.

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Current sections

Direct links to the current provisions in National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004.

National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004

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View image in the official source

National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004

No. 4, 2004

An Act to correct the rate of National Residue Survey Excise Levy on certain sales of lambs

Contents

1 Short title

2 Commencement

3 Definitions

4 Sale price exceeding $75 per head—correction of rate of levy from 1 July 2000 to 30 May 2003

View image in the official source

National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004

No. 4, 2004

An Act to correct the rate of National Residue Survey Excise Levy on certain sales of lambs

[Assented to 27 February 2004]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004.

2 Commencement

This Act commences on the day on which it receives the Royal Assent.

3 Definitions

In this Act:

lamb has the same meaning as it had in Schedule 15 to the Levy Act as in force immediately before 30 May 2003.

Levy Act means the National Residue Survey (Excise) Levy Act 1998.

Levy Regulations means the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

sale has the same meaning as it had for regulation 240 of the Levy Regulations as in force immediately before 30 May 2003.

sale price has the same meaning as it had for regulation 240 of the Levy Regulations as in force immediately before 30 May 2003.

4 Sale price exceeding $75 per head—correction of rate of levy from 1 July 2000 to 30 May 2003

(1) This section applies in relation to a sale of lambs during the period starting on 1 July 2000 and ending immediately before 30 May 2003 if the sale price of the lambs was more than $75 per head.

(2) For the purposes of paragraph 3(1)(a) of Schedule 15 to the Levy Act, the rate of levy on the sale is taken to be, and always to have been:

(a) for a sale on or after 1 July 2000 and before 16 November 2001—4 cents per head; or

(b) for a sale on or after 16 November 2001 and before 30 May 2003—8 cents per head.

(3) Subsection (2) has effect despite the provisions of the Levy Act and the Levy Regulations as in force before 30 May 2003.

[Minister’s second reading speech made in—

House of Representatives on 26 November 2003

Senate on 10 February 2004]

(161/03)

Source text

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

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National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004

No. 4, 2004

An Act to correct the rate of National Residue Survey Excise Levy on certain sales of lambs

Contents

1 Short title

2 Commencement

3 Definitions

4 Sale price exceeding $75 per head—correction of rate of levy from 1 July 2000 to 30 May 2003

National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004

No. 4, 2004

An Act to correct the rate of National Residue Survey Excise Levy on certain sales of lambs

[Assented to 27 February 2004]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the National Residue Survey Excise Levy Rate Correction (Lamb Transactions) Act 2004.

2 Commencement

This Act commences on the day on which it receives the Royal Assent.

3 Definitions

In this Act:

lamb has the same meaning as it had in Schedule 15 to the Levy Act as in force immediately before 30 May 2003.

Levy Act means the National Residue Survey (Excise) Levy Act 1998.

Levy Regulations means the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

sale has the same meaning as it had for regulation 240 of the Levy Regulations as in force immediately before 30 May 2003.

sale price has the same meaning as it had for regulation 240 of the Levy Regulations as in force immediately before 30 May 2003.

4 Sale price exceeding $75 per head—correction of rate of levy from 1 July 2000 to 30 May 2003

(1) This section applies in relation to a sale of lambs during the period starting on 1 July 2000 and ending immediately before 30 May 2003 if the sale price of the lambs was more than $75 per head.