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House: House of Representatives

Portfolio: Primary Industries and Energy

Purpose

To provide the machinery for the collection of the levy and charge imposed by the Cattle Transaction Levy Bill 1990, the Beef Production Levy Bill 1990 and the Cattle Export Charge Bill 1990.

Background

Refer to the Digest for the Cattle Transaction Levy Bill 1990.

Main Provisions

The Bill will have effect from 1 January 1991 (clause 2).

Clause 5 provides that the due date for payment of the levy or charge will be as prescribed by the regulations.

Selling agents, processors, feedlot operators and export agents will be liable to pay the

levy or charge on behalf of the owner of the cattle and may recover an equal amount from owners (clause 6).

Where the levy or charge has not been paid on time, an additional levy or charge, calculated at the rate of 2% per month of the original levy or charge, or the amount unpaid, will be imposed (clause 8).

Where there has been an overpayment of the levy or charge, the Commonwealth is to refund the amount overpaid (clause 11).

An authorised person will have power to enter premises with the consent of the occupier or with a warrant issued under proposed section 13, to search and take stock of any cattle or beef and examine or copy any relevant documents. A person obstructing or hindering an authorised person will be liable to a maximum penalty of 6 months imprisonment (clause 12).

Clause 17 provides that it will be an offence to fail to furnish a return or provide information, without reasonable excuse, required under this Bill or the regulations. The maximum penalty for a breach of this provision will be a fine of $6000. It will also be an offence to knowingly present a document, make a statement or give a return or information that is false or misleading. The maximum penalty for a breach of this provision will be 12 months imprisonment.

The Governor-General may make regulations, including regulations prescribing penalties not exceeding $3000 for offences against the regulations (clause 22).

Bills Digest Service

Parliamentary Research Service

For further information, if required, contact the Economics and Commerce Group on 06 2772460.

This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.

Commonwealth of Australia 1990

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Published by the Department of the Parliamentary Library, 1990.