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Agricultural and Veterinary Chemicals Legislation Amendment (Levy and Fees) Bill 2005

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2004-2005

 

 

 

 

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

 

 

 

 

 

HOUSE OF REPRESENTATIVES

 

 

 

 

 

 

AGRICULTURAL AND VETERINARY CHEMICALS LEGISLATION AMENDMENT (LEVY AND FEES) BILL 2005

 

 

 

 

EXPLANATORY MEMORANDUM

 

 

 

 

 

 

 

 

 

 

 

 

(Circulated by authority of the Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry, Senator the Hon Richard Colbeck)

 



 

Table Of Contents

 

 

OUTLINE .................................................................................................................................. 2

FINANCIAL IMPACT STATEMENT ..................................................................................... 3

NOTES ON CLAUSES .............................................................................................................. 4

 

 



 

AGRICULTURAL AND VETERINARY CHEMICALS LEGISLATION AMENDMENT (LEVY AND FEES) BILL 2005

 

OUTLINE

 

The Agricultural and Veterinary Chemicals Legislation Amendment (Levy and Fees) Bill 2005 amends the following Acts:

 

Agricultural and Veterinary Chemicals Code Act 1994

Agricultural and Veterinary Chemicals (Administration) Act 1992

Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994

Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004

Financial Framework Legislation Amendment Act 2005

 

The Bill repeals the following Acts:

 

Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994

Agricultural and Veterinary Chemical Products Interim Levy Imposition (Customs) Act 1994

Agricultural and Veterinary Chemical Products Interim Levy Imposition (Excise) Act 1994

Agricultural and Veterinary Chemical Products Interim Levy Imposition (General) Act 1994

 

The objectives of the Bill are to:

 

·          provide for payment of levy on leviable disposals of chemical products on a financial year basis rather than the current calendar year basis.  This will create consistency between the period of registration and liability for payment of levy;

·          remove the current threshold on leviable disposals below which, no levy is payable on leviable disposals of a particular chemical product.  Currently no levy is payable in respect of a particular chemical product if leviable disposals of that product are less than $100,000.  This threshold is to be removed consistent with the government’s policy on cost recovery;

·          remove the current cap of $25,000 on the maximum amount of levy that can be paid in respect of a particular chemical product;

·          enable a tiered rate of levy to be set according to volume of leviable disposals;

·          create a new penalty in circumstances where a person provides information to the APVMA that results in that person being liable to pay less levy than if the correct information had been provided;

·          remove self-incrimination as a reasonable excuse from non-compliance with particular provisions of the Levy Act;

·          give the APVMA the power to refund overpayments made to it under the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 (the Levy Act);

·          give the APVMA the power to waive payments payable to it under the Levy Act to it of up to $100;

·          give the APVMA power to round down amounts due under the Levy Act to the nearest $2;

·          amend the Administration Act to provide that amounts of understatement penalty paid are amounts to be paid to the APVMA;

·          amend the Agricultural and Veterinary Chemicals Code Act 1994 to remove the existing cap on the level of fees that can be imposed by the regulations;

·          amend the Agricultural and Veterinary Chemicals Code Act 1994 to give the APVMA the power to make a legislative instrument to determine which level of fees are required to be paid, and the power to make a legislative instrument to determine the assessment periods, under the modular assessment scheme;

The Agricultural and Veterinary Chemicals Legislation Amendment (Levy and Fees) Bill 2005 also:

·          amends the Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004 to correct technical errors in the commencement provisions of that Act; and

·          amends the Financial Framework Legislation Amendment Act 2005 to ensure consistency between the commencement provisions of that Act and the commencement provisions in the Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004 .

FINANCIAL IMPACT STATEMENT

 

The purpose of this Bill is to make provision for full recovery of the costs of the Australian Pesticides and Veterinary Medicines Authority.  As such, the Bill will not have any financial impact on Commonwealth revenue or expenditure.

 

A draft Cost Recovery Impact Statement has been prepared and will be finalised in accordance with the Department of Finance’s guidelines.



 

NOTES ON CLAUSES

 

Clause 1: Short Title

 

1.                   The short title of this Act is the Agricultural and Veterinary Chemicals Legislation Amendment (Levy and Fees) Act 2005 .

 

Clause 2: Commencement

 

2.                   This clause provides for the commencement of the Act.  Subclause 2(1) provides that each provision of the Act specified in column 1 of the table incorporated in that subclause commences or is taken to have commenced on the day or at the time specified in column 2 of the table.

 

3.                   Item 1 of the table provides that sections 1 to 3 and anything not covered elsewhere in the table commence on the day the Act receives the Royal Assent.

 

4.                   Item 2 of the table provides that items 1 to 27 of Schedule 1 commence on the day on which the Act receives the Royal Assent.

 

5.                   Item 3 of the table provides that item 28 of Schedule 1 commences immediately after the commencement of item 75 of Schedule 1 to the Financial Framework Legislation Amendment Act 2005 .  However, if that provision commences on or before the day on which this Act receives the Royal Assent then the item does not commence at all.

 

6.                   Item 4 of the table provides that item 29 of Schedule 1 commences on the day on which the Act receives the Royal Assent.

 

7.                   Item 5 of the table provides that item 30 of Schedule 1 commences immediately after the commencement of item 75 of Schedule 1 to the Financial Framework Legislation Amendment Act 2005 .  However, if that provision commences on or before the day on which this Act receives the Royal Assent then the item does not commence at all.

 

8.                   Item 6 of the table provides that items 31 to 47 commence on the day which the Act receives the Royal Assent.

 

9.                   Item 7 of the table provides that items 48 and 49 of Schedule 1 commence immediately after the commencement of section 2 of the Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004



 

10.               Item 8 of the table provides that item 50 of Schedule 1 commences at the same time as the commencement of item 483 of Schedule 1 to the Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004

 

11.               Item 9 of the table provides that item 51 of Schedule1 commences at the same time as item 484 of Schedule 1 to the Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004 .  However, the provisions do not commence at all if that item does not commence.

 

12.               Item 10 of the table provides that item 52 of Schedule 1 commences at the same time as item 485 of Schedule 1 to the Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004

 

13.               Item 11 of the table provides that item 53 of Schedule 1 commences at the same time as item 486 of Schedule 1 to the Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004 .  However, the provisions do not commence at all if that item does not commence.

 

14.               Item 12 of the table provides that item 54 of Schedule 1 commences at the on the day which this Act receives the Royal Assent.  However, the provisions do not commence at tall if the Financial Framework Legislation Amendment Act 2005 receives Royal Assent before that date.

 

15.               Item 13 of the table provides that Schedule 2 commences on the day on which the Act receives the Royal Assent.

 

Clause 3: Schedule (s)

 

16.               This clause provides that each Act specified in a Schedule is amended or repealed as set out in the Schedule, and any other item in a Schedule has effect according to its terms.

 

Schedule 1 - Amendment of Acts

 

NOTES ON ITEMS

 

Amendment of the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994

 

Item 1

 

17.               This item amends the definition of prescribed date for payment in subsection 3(1) of the Act.  Paragraph (a) of the amended definition provides that if levy is payable because an assessment has been made, then the prescribed date for payment is the date specified in the notice.

 

18.               Item 2 amends subparagraph (b)(ii) to provide that if levy is payable under susbsection 9(1) of the Act, that is levy that is payable in respect of leviable disposals of a chemical product that is only registered for the first 6 months of a calendar year, the levy is payable on 1 September in the relevant calendar year.  The requirement that the date be prescribed by regulations has been removed.

 

19.               Subparagraph (b)(iii) has been added to provide that for levy payable under new subsection 9(1A) of the Act, that is levy payable in respect of leviable disposals of chemical product during the first 6 months of 2004 the prescribed date for payment is 31 July 2005.

 

20.               Subparagraph (b)(iv) has been added to provide that for levy payable under new section 10 or new section 12B, that is for levy payable in respect of leviable disposals of chemical product during financial year 2004-05 or later financial years respectively, the prescribed date for payment is the next 31 December following the end of the relevant financial year.

 

Item 2

 

21.               Item 3 amends the definition of rate of levy by adding reference to the new section 12C which will provide the rate of levy for the purposes of levy payable for a financial year from 2005-06.

 

Item 3

 

22.               Item 4 inserts a new definition to define the term relevant financial year .  This definition is required to support the change from liability for levy from a calendar year basis to a financial year basis.  The term is defined to mean the financial year in which the leviable disposals in respect of which the levy is payable took place.

 

Item 4

 

23.               Item 4 defines understatement penalty to mean the penalty that is payable under new section 14A.  Understatement penalty is a new penalty that will be payable in circumstances where the amount of levy that is paid by a levy payer to the APVMA is less than the amount which is actually payable due to the levy payer providing information to the APVMA that results in the leviable value being understated.

 

Item 5

 

24.               This item repeals paragraphs 6(1)(b) and (c) and substitutes new paragraphs.  New paragraph 6(1)(b) enables the APVMA by notice published in the Gazette , in circumstances where levy is payable because an assessment has been issued to direct that a date other than the date specified in the assessment is the prescribed date for payment.  Paragraph 6(1)(c) provides that for the purposes of paragraph (b) of the definition of prescribed date for payment in subsection 3(1) of the Act, the APVMA may, by notice published in the Gazette direct that a date specified in the notice is the prescribed date for payment.  This means that, in circumstances where a levy payer self assesses the amount of levy that is payable and the dates set out in paragraph (b) of the definition of prescribed date for payment in subsection 3(1) of the Act, the APVMA may direct that a date specified in a notice in the Gazette is the prescribed date for payment rather than the date specified in paragraph (b) of the definition.

 

25.               This item also adds a new paragraph 6(1)(d), which in effect replaces existing paragraph 6(1)(c).  This new paragraph enables the APVMA to direct, by notice published in the Gazette , that amounts payable to it under the Act may be paid by instalments.  The notice can specify the amounts to which the notice applies and the method for working out the instalments.

 

Item 6

 

26.               Item 6 amends section 6 by adding two new subsections.  New subsection 6(3) provides that a notice made under paragraph 6(1)(a) is not a legislative instrument.  This means that a notice determining the notional wholesale value is not a legislative instrument.

 

27.               New subsection 6(4) provides that a notice that is made under paragraph 6(1)(b),(c) or (d) is a legislative instrument.  This means that:

 

(a)        a notice issued under paragraph 6(1)(b) that directs that a date specified in the notice is the prescribed date for payment rather than the date specified in an assessment is a legislative instrument;

 

(b)        a notice issued under paragraph 6(1)(c) that directs that a date other than that specified in paragraph (b) of the definition of prescribed date for payment to be the prescribed date for payment for the purposes of levy payable under subsection 8(1), 9(1), 9(1A) or section 10 or 12B as the case may be, is a legislative instrument; and

 

(c)        a notice issued under paragraph 6(1)(d) that directs that an amount of levy can be paid by instalments by specifying the amount of levy to which the notice applies and the manner in which the instalments are to be paid is a legislative instrument.

 

Item 7

 

28.               Item 7 repeals the existing heading to Part 2 and substitutes a new heading “Part 2 - Liability for levy and penalties” to more accurately describe the operation of Part 2 of the Act.



 

Item 8

 

29.               This item inserts a new heading and creates a new Division 1 of Part 2.  This is consistent with the change from liability for levy from a calendar year basis to a financial year basis.  Division 1 of Part 2 deals with levy that is payable from 1 January 1994 to 30 June 2005.  A new Division 2 of Part 2 is being added (see item 18 below) dealing with levy that is payable from 1 July 2005.

 

Item 9

 

30.               Item 9 amends subsection 8(1) so that the subsection only applies in respect of levy that is payable in respect of a chemical product that is registered during the whole or a part of the last 6 months of a calendar year from 1 January 1994 to 31 December 2003.

 

Item 10

 

31.               This item amends paragraph 9(1)(a) so that the paragraph only applies in respect of levy that is payable in respect of a chemical product that is registered during the first 6 months of a calendar year from 1 January 1995 to 31 December 2003.

 

Item 11

 

32.               Item 11 inserts a new subsection, 9(1A) to provide for liability for payment of levy on leviable disposals of chemical products that are registered during the first 6 months of the calendar year beginning on 1 January 2004.

 

Item 12

 

33.               This item amends subsections 9(2) and (4) so that those provisions also apply in respect of levy that is payable under new subsection 9(1A).  This means that levy is not payable during the first 6 months of 2004 in respect of a particular chemical product if the total leviable value in respect of those 6 months is less than $50,000.  The application of subsection (4) means that if the product is registered in more than one jurisdiction and different persons are the interested person in relation to the product in different jurisdictions then those persons are jointly and severally liable to pay the levy.

 

Item 13

 

34.               Item 13 inserts a new section 10 which creates liability for levy for leviable disposals of chemical product during the 2004-2005 financial year.  Levy is not payable in respect of a particular chemical product if the total leviable value in respect of a particular chemical product for that financial year is less than $100,000.



 

Item 14

 

35.               This item amends subsection 12(1) by omitting the reference to section 9 and replacing it with a reference to subsection 9(1).  This amendment is required so that the levy rate set in subsection 12(1) applies only to levy payable under subsection 9(1) and not to levy that is payable under subsection 9(1A).

 

36.               This item also amends the headings to sections 11 and 12 of the Act.  This means, for section 11 of the Act the amended heading indicates that the section only applies to levy that is payable under section 8 of the Act up until 2003.  For section 12 of the Act, the amended heading indicated that the section only applies to levy that is payable under section 9 of the Act up until 2004.

 

Item 15

 

37.               This item amends the definition of rate of levy for the purposes of subsection 12(1), by providing that the definition applies for the purposes of subsection 12(1) and not for the purposes of section 12 generally.  This is because a new subsection, subsection 12(3) is being added (see item 17 below), setting the rate of levy for the purposes of the new subsection 9(1A).

 

Item 16

 

38.               This item amends subsection 12(2) by replacing the reference to section 9 with a reference to subsection 9(1).  This change is consequential to the insertion of the new subsection 9(1A).  The provisions dealing with the maximum amount of levy payable under new subsection 9(1A) are contained in new subsection 12(4) (see item 17 below).

 

Item 17

 

39.               This item adds new subsections 12(3) and (4) which sets out the method of calculating the amount of levy that is payable for the purposes of new subsection 9(1A) in relation to chemical products that are registered during the whole or any part of the first 6 months of the calendar year beginning on 1 January 2004.  The levy rate set by new subsection 12(3) is 0.65%, which is the rate currently prescribed by regulations under the Act.  Subsection (4) provides that the amount of levy that is payable under new subsection 9(1A) in relation to a particular chemical product is not to exceed $12,500, which is also the amount currently prescribed by regulations under the Act.

 

Item 18

 

40.               This item inserts new provisions into Part 2 of the Act dealing with payment of levy on a financial year basis from the 2004-2005 financial year.



 

41.               The item adds new section 12A which sets the method for calculating the amount of levy that is payable under new section 10 in relation to chemical products that are registered during the whole or a part of the financial year beginning on 1 July 2004.  The rate of levy is set by new subsection 12A(1) at 0.65%.  New subsection 12A(2) provides that the amount of levy that can be payable under new section 10 in relation to a particular chemical product is not to exceed $25,000.

 

42.               This item also inserts a new Division 2 of Part 2 of the Act dealing with liability for levy for financial years from 1 July 2005.

 

43.               New section 12B creates liability for levy for leviable disposals of chemical products that took place during a financial year beginning on 1 July 2005 or a later financial year.  Section 12C sets out the method for determining the amount of levy that is payable under new section 12B.  Subsection 12C(1) provides that the amount of levy is calculated using the rate of levy that is prescribed by regulations for the purposes of section 12C in respect of the financial year.

 

44.               Subsection 12C(2) sets out the matters that may be prescribed by regulations for the purposes of section 12C(1).  Matters that may be prescribed by regulations are:

 

(a)        a rate of levy for chemical products having a listed registration that is lower than the rate of levy prescribed for registered chemical products not having a listed registration;

 

(b)        different rates of levy that depend upon the volume of leviable disposals of chemical products that take place during a financial year; and

 

(c)        in relation to chemical products having a listed registration, rates of levy for different volumes of disposals of those products that are lower than the rates prescribed for disposals of chemical products that do not have listed registration.

 

Item 19

 

45.               This item repeals subsection 14(1) and replaces it with new subsections 14(1) and 14(1A).  Existing subsection 14(1) imposes late payment penalty on a person if an amount of levy is not paid on or before the prescribed date for payment.  New subsection 14(1) sets out the circumstances whereby a late payment penalty applies if an amount of levy or an amount of understatement penalty is not paid on or before the prescribed date for payment or the date in a notice issued under new subsection 16(8A) as the case may be.

 

46.               The imposition of the late payment penalty and the rates of penalty that apply are set out in new subsection 14(1A).  The amount of late payment penalty is consistent with the amounts that are currently payable under subsection 14(1), that is for amounts of not more than $10,000 - $200 and for amounts of more than $10,000 - $400.

 

Item 20

 

47.               This item omits subsection 14(2) and inserts a new subsection 14(2) giving the APVMA the power to remit the whole or part of an amount of late payment penalty. 

 

Item 21

 

48.               This item inserts new provisions into the Act creating liability to pay understatement penalty.  Understatement penalty is to be paid by a person whom is liable to pay levy if that person gives information to the APVMA and, on the basis of that information, the total leviable value of the product is calculated to be less than the actual total leviable value resulting in a lower levy being payable under Part 2 of the Act.  If this occurs, then the person is liable to pay the higher of $100 and 25% of the difference between the amount that was calculated to be payable and the amount that would have been payable if the correct information had been provided to the APVMA.

 

49.               This item also inserts a new subsection 14A(3) which gives the APVMA the power to remit all or part of an amount of understatement penalty.

 

Item 22

 

50.               This item provides that the amendments in items 21 and 22 apply to late payment penalty and understatement penalty, as the case may be, that are imposed after the respective items commence.

 

Item 23

 

51.               This item amends subsection 16(6) by omitting the incorrect reference to paragraph 6(a) and substituting a reference to 6(1)(a).  Paragraph 6(a) was renumbered 6(1)(a) in 1995 and the reference to it in this subsection was not corrected at that time.

 

Item 24

 

52.               This item inserts a new subsection, 16(8) to require the APVMA to include, in any notice of assessment issued under section 16 of the Act details of the amount of any understatement penalty that is payable and the date by which the penalty is to be paid (which is to be the same date as any revised levy that is payable).



 

Item 25

 

53.               This item amends repeals section 17 and substitutes a new section 17 to provide for the APVMA to issue, under section 16 of the Act, fresh assessments of the amount of levy that is payable in circumstances when the APVMA is satisfied that an assessment that has already been issued is correct.  New subsection 17(1) provides that the APVMA may issue a fresh assessment in substitution for the incorrect assessment even if an amount of levy or understatement penalty has already been paid in respect of the incorrect assessment.

 

54.               New subsection 17(2) operates in the same way as the previous 17(2) operated, except that the subsection now refers to the “incorrect” assessment rather than the “original” assessment.

 

Item 26

 

55.               This item amends subsection 18(8) by omitting the incorrect reference to paragraph 6(a) and substituting a reference to 6(1)(a).  Paragraph 6(a) has been renumbered 6(1)(a) in 1995 and the reference to it in this subsection was not corrected at that time.

 

Item 27

 

56.               This item amends subsection 19(1) to provide that, in addition to amounts of levy and late payment penalty, amounts of understatement penalty that are not paid on time are debts due to the Commonwealth and payable to the APVMA and can be sued for and recovered by the APVMA.

 

Item 28

 

57.               This item will only operate if item 75 of Schedule 1 to the Financial Framework Legislation Amendment Act 2005 repeals and replaces section 19 of the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 after the commencement of this amending Act.  This item will then give effect to the amendments that are otherwise contained in item 28

 

Item 29

 

58.               This item amends subsection 19(2) to provide that, in addition to amounts of levy and late payment penalty, the APVMA must pay amounts of understatement penalty into the Consolidated Revenue Fund.



 

Item 30

 

59.               This item will only operate if item 75 of Schedule 1 to the Financial Framework Legislation Amendment Act 2005 repeals and replaces section 19 of the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 after the commencement of this amending Act.  This item will then give effect to the amendments contained item 29, except that the APVMA must then pay the amounts of understatement penalty to the Commonwealth.

 

Item 31

 

60.               This item will amend subsection 20(1) by omitting the reference to “section 8” and replacing it with a reference to “Part 2 (other than section 9)”.  This will mean that the provisions in subsection 20(1) relating to the APVMA’s requiring information about disposals of chemical products will apply to leviable disposals of chemical products that take place during the calendar years 1994 until 2003, and during the financial years from 2004-05 onwards.  The corresponding requirements for leviable disposals made for the purposes of section 9 for the first 6 months of a calendar year from 1995 until 2003 or the first 6 months of 2004 are set out in subsection 20(2).

 

Items 32 and 33

 

61.               These items amend subsection 20(1) to enable the provision to not only apply to disposals of chemical products made during a calendar year (as is the case for the purposes of section 8), but also to disposals made during a financial year (as per section 10 and 12B).

 

Item 34

 

62.               This item adds a note at the end of subsections 20(1) and (2) to highlight that a person may be liable for understatement penalty if the amount of levy calculated by the APVMA to be payable by that person on the basis of information provided under subsections 20(1) or (2) is less than the actual total leviable value.

 

Item 35

 

63.               This item repeals paragraph 33(a).  Paragraph 33(a) provided that an application could be made to the Administrative Appeals Tribunal for a review of a decision of the APVMA made under subparagraph (a)(i) of the definition of “prescribed date for payment” in subsection 3(1).  Subparagraph (a)(i) of the definition of “prescribed date for payment” in subsection 3(1) was repealed by the Agricultural and Veterinary Products (Collection of Levy) Amendment Act 1994 and the repeal of paragraph 33(a) is consequential to the earlier repeal of that part of the definition.



 

Item 36

 

64.               This item amends paragraph 33(b) by omitting the incorrect reference to paragraph 6(a) and substituting a reference to 6(1)(a).  Paragraph 6(a) was renumbered 6(1)(a) in 1995 and the reference to it in this subsection was not corrected at that time.

 

Item 37

 

65.               This item repeals paragraph 33(c) of the Act and substituting it with a new paragraph 33(c) which provides that an application may be made to the Administrative Appeals Tribunal in respect of a decision of the APVMA to remit or to refuse to remit the whole or part of an amount of late payment penalty or understatement penalty.  The amendment is, in part, a consequential amendment to the new subsection 14(2) (see item 20 above) and to the new power of the APVMA to remit the whole or a part of understatement penalty (see item 21 above).

 

Item 38

 

66.               This item repeals section 34 of the Act and substitutes a new section.  Section 34 of the Act provided that self-incrimination was a reasonable excuse for giving information or producing a document under the Act.  New section 34 reverses this provision and now provides that self-incrimination is not a reasonable excuse for non-compliance with provisions in the Act requiring the provision of information or the production of a document.  However, subsection 34(2) provides that if the person is a natural person then the giving of the information or the production of the document or any information given or document produces is not admissible in criminal proceedings against that person except for proceedings under section 137.1 or 137.2 (about false or misleading information or documents) of the Criminal Code .

 

Item 39

 

67.               This item inserts a new provision, section 38A into the Act giving the APVMA the power to credit an overpayment of levy, late payment penalty or understatement penalty against another amount that the person owes under the Act.  If the amount is not credited then the amount must be refunded to the person.

 

68.               This item also inserts a new provision, section 38B into the Act which gives the APVMA the power to waive up to a maximum of $100 the whole or part of any liability to pay levy, late payment penalty or understatement penalty that arises under the Act.

 

69.               This item also inserts a new provision, 38C into the Act giving the APVMA the power to round downwards any amount payable under the Act to nearest $2.  Considering the capacity of the APVMA to direct by notice that levy payments can be made in instalments (see item 5, paragraph 25 above), this will mean that the APVMA can ensure that payments to it can be made in whole dollar amounts.

 

Item 40

 

70.               This item amends subsection 39(2) of the Act so that the cap on the levy rate that can be prescribed by regulations applies also to the rate of levy that can be prescribed for the purposes of section 12C of the Act.

 

 

Amendment of the Agricultural and Veterinary Chemicals (Administration) Act 1994

 

Item 41

 

71.               This item amends paragraph 58(2)(aa) of the Act to provide that in addition to amounts of late payment penalty, amounts of understatement penalty are amounts payable to the APVMA from the Consolidated Revenue Fund.

 

Item 42

 

72.               This item repeals paragraph 58(2)(ab).  This is a consequential amendment to the repeal of the Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994 .

 

Amendment of the Agricultural and Veterinary Chemicals Code Act 1994

 

Item 43

 

73.               This item repeals paragraph 11(1)(d) of the Agvet Code which is set out in the Schedule to the Act and substitutes it with a new provision to provide if only part of the prescribed fee is required to be paid at the time an application is made under the Agvet Code then the application must be accompanied by that part otherwise the application must be accompanied by the whole of the prescribed fee.

 

Item 44

 

74.               This item inserts a new subsection 164(1A) into the Agvet Code giving the APVMA the power to make a legislative instrument setting out criteria for working out which fee applies under the regulations in a particular case.  The fees prescribed in the regulations will consist of 24 categories and the provision will allow the APVMA to make a legislative instrument setting criteria that will enable a person to determine which is the appropriate category for their particular application.  The fees prescribed in the regulations will, in part, be prescribed by reference to a modular system.  This provision will enable the APVMA to make a legislative instrument setting criteria that will enable a person to determine which fee within the modular assessment applies to their particular application.



 

Item 45

 

75.               This item repeals subsection 164(3) of the Agvet Code removing the cap on the level of fees that may be prescribed by the regulations.

 

Item 46

 

76.               This item provides that a fee that was made under the regulations before the commencement of item 45 above is taken to be valid as if the amendment made by that item was in force at the time the fee was paid.  Since 2 October 1996, the regulations have included one item of application fees that exceeds the limit in subsection 164(3).

 

Item 47

 

77.               This item inserts a new provision, subsection 165(1A) which provides that the APVMA can make a legislative instrument setting out criteria for working out which period that is stated in the regulations applies in a particular case.  This provision is required to enable an instrument to be made setting criteria that will enable a person to determine within the modular system of fees and assessment periods which assessment period applies in relation to their particular application.

 

Amendment of the Agricultural and Veterinary Chemicals Legislation Amendment (Name Change) Act 2004

 

Item 48

 

78.               This item amends subsection 2(1) of the table to the Act to correct the reference to the item in Schedule 1 of the Financial Framework Legislation Amendment Act 2005 .  The subsection incorrectly referred to item 94, this item corrects this reference and replaces it with a references to item 74.  The item also corrects the reference to the Act from the “ Financial Framework Legislation Amendment Act 2004” to the “ Financial Framework Legislation Amendment Act 2005 ”.

 

Item 49

 

79.               This item amends subsection 2(1) of the table to the Act to correct the reference to the item in Schedule 1 of the Financial Framework Legislation Amendment Act 2005 .  The subsection incorrectly referred to item 95, this item corrects this reference and replaces it with a references to item 75.  The item also corrects the reference to the Act from the “ Financial Framework Legislation Amendment Act 2004 ” to the “ Financial Framework Legislation Amendment Act 2005 ”.



 

Item 50

 

80.               This item amends the note this Act inserted after subsection 19(1) of the Agricultural and Veterinary Products (Collection of Levy) Act 1994 to correct the reference to the item in Schedule 1 of the Financial Framework Legislation Amendment Act 2005 .  The subsection incorrectly referred to item 95, this item corrects this reference and replaces it with a references to item 75.  The item also corrects the reference to the Act from the “ Financial Framework Legislation Amendment Act 2004 ” to the “ Financial Framework Legislation Amendment Act 2005 ”.

 

Item 51

 

81.               This item amends the note this Act inserted after subsection 19(1) of the Agricultural and Veterinary Products (Collection of Levy) Act 1994 to correct the reference to the item in Schedule 1 of the Financial Framework Legislation Amendment Act 2005 .  The subsection incorrectly referred to item 95, this item corrects this reference and replaces it with a references to item 75.  The item also corrects the reference to the Act from the “ Financial Framework Legislation Amendment Act 2004 ” to the “ Financial Framework Legislation Amendment Act 2005 ”.  This item also adds a note providing that the item does not commence at all if item 484 of Schedule 1 to the Agricultural and Veterinary Chemicals Legislation Amendment( Name Change) Act 2004 does not commence.

 

Item 52

 

82.               This item amends the note this Act inserted after subsection 19(2) of the Agricultural and Veterinary Products (Collection of Levy) Act 1994 to correct the reference to the item in Schedule 1 of the Financial Framework Legislation Amendment Act 2005 .  The subsection incorrectly referred to item 95, this item corrects this reference and replaces it with a references to item 75.  The item also corrects the reference to the Act from the “ Financial Framework Legislation Amendment Act 2004 ” to the “ Financial Framework Legislation Amendment Act 2005 ”.

 

Item 53

 

83.               This item amends the note this Act inserted after subsection 19(2) of the Agricultural and Veterinary Products (Collection of Levy) Act 1994 to correct the reference to the item in Schedule 1 of the Financial Framework Legislation Amendment Act 2005 .  The subsection incorrectly referred to item 95, this item corrects this reference and replaces it with a references to item 75.  The item also corrects the reference to the Act from the “ Financial Framework Legislation Amendment Act 2004 ” to the “ Financial Framework Legislation Amendment Act 2005 ”.  This item also adds a note providing that the item does not commence at all if item 486 of Schedule 1 to the Agricultural and Veterinary Chemicals Legislation Amendment( Name Change) Act 2004 does not commence.



 

Amendment of the Financial Framework Legislation Amendment Act 2005

 

Item 54

 

84.               This item repeals item 2 of the table in subsection 2(1) of the Act and substitutes four new items.  These new items have the effect of providing that items 73 and 74 of Schedule 1 will not commence if certain provisions in the Agricultural and Veterinary Chemicals Legislation Amendment (Levy and Fees) Act 2005 commence on or before the day the Financial Framework Legislation Amendment Act 2005 receives the Royal Assent.

 

Schedule 2 - Repeal of Acts

 

Repeal of the Agricultural and Veterinary Chemicals Products (Collection of Interim Levy) Act 1994

 

Item 1

 

85.               This item repeals the whole of this Act.

 

Repeal of the Agricultural and Veterinary Chemical Products Interim Levy Imposition (Customs) Act 1994

 

Item 2

 

86.               This item repeals the whole of this Act.

 

Repeal of the Agricultural and Veterinary Chemical Products Interim Levy Imposition (Excise) Act 1994

 

Item 3

 

87.               This item repeals the whole of this Act.

 

Repeal of the Agricultural and Veterinary Chemical Products Interim Levy Imposition (General) Act 1994

 

Item 4

 

88.               This item repeals the whole of this Act.