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Portfolio: Primary Industries and Energy
Commencement: On the same day as the Agricultural and Veterinary Chemicals Bill 1993. (The Agricultural and Veterinary Chemicals Bill 1993 will commence on a day to be fixed by Proclamation, or if it does not commence within 12 months of receiving the Royal Assent, it will commence on the first day after that period.)
Purpose
To impose a levy on agricultural and veterinary chemical products manufactured in Australia.
Background
This Bill forms part of a package of seven Bills. The other Bills in this package include the Agricultural and Veterinary Chemicals Bill 1993, Agricultural and Veterinary Chemicals (Consequential Amendments) Bill 1993, Agricultural and Veterinary Chemical Products (Collection of Levy) Bill 1993, Agricultural and Veterinary Chemicals Code Bill 1993, Agricultural and Veterinary Chemical Products Levy Imposition (Customs) Bill 1993 and Agricultural and Veterinary Chemical Products Levy Imposition (General) Bill 1993. An outline of the background to this package of Bills is contained in the Digest (No. 3 of 1994) for the Agricultural and Veterinary Chemicals Bill 1993.
Collectively, this package provides a scheme for the evaluation, registration and control of agricultural and veterinary chemicals in the Australian Capital Territory and prescribed Territories. This Bill applies only to the Australian Capital Territory and prescribed Territories by virtue of clause 7 of the Agricultural and Veterinary Chemicals Bill 1993. It is the Government's intention that the Agricultural and Veterinary Chemicals Code, set out in the Schedule to the Agricultural and Veterinary Chemicals Code Bill 1993 (See Digest No. 8 of 1994), will be adopted by the enactment of complementary legislation by each State and the Northern Territory. Were this to occur, the evaluation, approval, registration and control and supply of agricultural and veterinary chemicals would be administered uniformly across Australia by the National Registration Authority for Agricultural and Veterinary Chemicals.
This package of Bill contains three Bills which impose taxation. The reason why three Bills are required is to satisfy section 55 of the Constitution, part of which provides:
Laws imposing taxation, except laws imposing duties of customs or of excise, shall deal with one subject of taxation only; but laws imposing duties of customs shall deal with duties of customs only, and laws imposing duties of excise shall deal with duties of excise only.
Depending on the circumstances in which a tax is imposed, the tax may be defined to be a customs duty, an excise duty or a tax. Customs duties are applied to imports. Excise duties are applied to domestic production. The tax imposed by this Bill, is a duty of excise imposed on agricultural and veterinary chemical products manufactured in Australia.
Main Provisions
Commencement: On the same day as the Agricultural and Veterinary Chemicals Bill 1993. The Agricultural and Veterinary Chemicals Bill 1993 will commence on a day to be fixed by Proclamation, or if it does not commence within 12 months of receiving the Royal Assent, it will commence on the first day after that period.
Imposition of Levy: A levy will be imposed on agricultural and veterinary chemical manufactured in Australia by clause 3.
Levy not Imposed on State Property: This Bill will not impose a levy on property of any kind belonging to a State (subclause 4(1)). The terms `property of any kind belonging to a State' is defined by subclause 4(2) to have the same meaning as in section 114 of the Constitution. Section 114 of the Constitution provides:
A State shall not, without the consent of the Parliament of the Commonwealth, raise or maintain any naval or military force, or impose any tax on property of any kind belonging to the Commonwealth, nor shall the Commonwealth impose any tax on property of any king belonging to a State. 1
Endnotes
1. For a recent High Court interpretation of section 114 of the Constitution see: South Australia v. The Commonwealth (1992) 174 C.L.R. 235.
Ian Ireland (Ph. 06 2772438)
Bills Digest Service 3 February 1994
Parliamentary Research Service
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 1994.
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Published by the Department of the Parliamentary Library, 1994.