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Agricultural and Veterinary Chemical Products Interim Levy Imposition (Customs) Bill 1994
House: House of Representatives
Portfolio: Primary Industries and Energy
Commencement: On the same day as the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Bill 1994, unless that Bill is repealed by subclause 2(2) of that Bill 1, in which case this Bill is taken to have been repealed on the same day. Each bill in this package of measures must come into effect, if it is to commence at all, within six months of receiving Royal Assent.
To impose an interim levy on imported agricultural and veterinary chemical products sold wholesale.
The reader is referred to the background contained in the Digest of the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Bill 1994.
This Bill and the Agricultural and Veterinary Chemical Products Interim Levy Imposition (Excise) Bill 1994 and Agricultural and Veterinary Chemical Products Interim Levy Imposition (General) Bill 1994 are bills which impose taxation. Three separate bills are required to satisfy section 55 of the Constitution, which in part 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 customs imposed on imported agricultural and veterinary chemical products sold wholesale, whereas other bills in this package respectively impose excise duties and taxes.
Imposition of Levy: A levy will be imposed on imported agricultural and veterinary chemical products sold wholesale 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 kind belonging to a State. 2
1. Subclause 2(2) of the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Bill 1994 provides that where a commencement date is not fixed within six months of the Bill receiving the Royal Assent, it will be taken to be repealed on the day after that period.
2. 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 10 May 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.
Except to the extent of the uses permitted under the Copyright Act 1968, no part of this publication may be reproduced or transmitted in any form or by any means, including information storage and retrieval systems, without the prior written consent of the Parliamentary Library, other than by Members of the Australian Parliament in the course of their official duties.
Published by the Department of the Parliamentary Library, 1994.