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Excise Levies Legislation Amendment (Honey) Bill 2016

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2016

 

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

 

 

 

HOUSE OF REPRESENTATIVES

 

 

 

 

EXCISE LEVIES LEGISLATION AMENDMENT (HONEY) BILL 2016

 

 

 

 

 

 

 

EXPLANATORY MEMORANDUM

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Circulated by authority of the Deputy Prime Minister and

Minister for Agriculture and Water Resources

the Hon. Barnaby Joyce MP)



 

EXCISE LEVIES LEGISLATION AMENDMENT (HONEY) BILL 2016

 

 

GENERAL OUTLINE

 

The Excise Levies Legislation Amendment (Honey) Bill 2016 will amend the Primary Industries (Excise) Levies Act 1999  ( PI Excise Act ) and the National Residue Survey (Excise) Levy Act 1998  ( NRS Excise Act ) to remove obsolete regulatory requirements relating to the sale of honey. This is a companion Bill to the Agriculture and Water Resources Legislation Amendment Bill 2016.

 

The PI Excise Act provides that a levy is payable on the sale of honey produced in Australia. The PI Excise Act also provides exemptions to the payment of the levy on the sale of honey produced in Australia, including when honey is to be exported.

 

Relevant to the levy exemption for exported honey, the PI Excise Act provides that the levy is not payable on the sale of honey produced in Australia if the buyer gives the seller a certificate of the buyer’s intention to export the honey. The certificate was designed to avoid the requirement for the levy to be paid by the seller when they were not the exporter and when they were selling to a buyer who intends to export the honey.

 

During a recent review of honey regulations it became clear that participants in the honey industry no longer issue, receive or rely upon these certificates when selling to a buyer who intends to export the honey.

 

The Bill will amend the PI Excise Act to remove the obsolete provision whereby a buyer may give the seller a certificate of the buyer’s intention to export honey. The change will not alter the amounts of levy or customs charges collected in relation to honey produced in Australia. The Australian Honey Bee Industry Council supports these amendments.

 

The Bill will also make mirror amendments to the NRS Excise Act. The NRS Excise Act provides that a levy is payable on the sale of honey. The NRS Excise Act also provides exemptions to the payment of the levy on the sale of honey, including when honey is to be exported.

 

Relevant to the levy exemption for exported honey, the NRS Excise Act provides that the levy is not payable on the sale of honey if the buyer gives the seller a certificate of the buyer’s intention to export the honey. The certificate was designed to avoid the requirement for the levy to be paid by a seller when they were not the first seller of the honey, and when they were selling to a buyer who intends to export the honey.

 

Similarly, participants in the honey industry no longer issue, receive or rely upon these certificates when selling to a buyer who intends to export the honey.

 

The Bill will amend the NRS Excise Act to remove the obsolete provision whereby a buyer may give the seller a certificate of the buyer’s intention to export honey. The change will not alter the amounts of levy or customs charges collected in relation to honey. The Australian Honey Bee Industry Council supports these amendments.

 

 

FINANCIAL IMPACT STATEMENT

 

The proposed amendments have no financial impact on the Australian Government.

 

STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS

 

This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

The full Statement of Compatibility with Human Rights is at the end of this explanatory memorandum.



 

EXCISE LEVIES LEGISLATION AMENDMENT (HONEY) BILL 2016

 

 

NOTES ON CLAUSES

 

Clause 1: Short Title

 

Clause 1 provides for the short title of the Act to be the Excise Levies Legislation Amendment (Honey) Act 2016.

 

Clause 2: Commencement

 

The table in Clause 1 provides that the whole Act will commence the day after the Act receives Royal Assent.

 

Clause 3: Schedules

 

Clause 3 provides that each Act specified in a schedule to the Act is amended or repealed as set out in the applicable items in the schedule concerned, and that any other item in a schedule to the Act has effect according to its terms.

 

 

Schedule 1—Amendments

 

National Residue Survey (Excise) Levy Act 1998

 

Item 1: Paragraph 2(2)(c) of Schedule 7

 

Item 1 will omit the words ‘purchaser; or’ and substitute ‘purchaser.’ This amendment accounts for the repeal of paragraph 2(2)(d) of Schedule 7.

 

Item 2: Paragraph 2(2)(d) of Schedule 7

 

Item 2 will repeal paragraph 2(2)(d) of Schedule 7. This will remove the requirement for a buyer to give a certificate to the seller regarding their intention to export the honey, so as not to have a levy imposed.

 

Primary Industries (Excise) Levies Act 1999

 

Item 3: Paragraph 2(2)(b)(ii) of Schedule 14

 

Item 3 will omit the words ‘Australia; or’ and substitute ‘Australia.’ This amendment accounts for the repeal of paragraph 2(2)(d) of Schedule 14.

 

Item 4: Paragraph 2(2)(c) of Schedule 14

 

Item 4 will repeal paragraph 2(2)(c) of Schedule 14. This will remove the requirement for a buyer to give a certificate to the seller regarding their intention to export the honey, so as not to have a levy imposed.

Statement of Compatibility with Human Rights

 

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

 

 

EXCISE LEVIES LEGISLATION AMENDMENT (HONEY) BILL 2016

 

This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 .

 

Overview of the Bill

 

The Excise Levies Legislation Amendment (Honey) Bill 2016 will amend the Primary Industries (Excise) Levies Act 1999  ( PI Excise Act ) and the National Residue Survey (Excise) Levy Act 1998  ( NRS Excise Act ) to remove obsolete regulatory requirements relating to the sale of honey. This is a companion Bill to the Agriculture and Water Resources Legislation Amendment Bill 2016.

 

The PI Excise Act provides that a levy is payable on the sale of honey produced in Australia. The PI Excise Act also provides exemptions to the payment of the levy on the sale of honey produced in Australia, including when honey is to be exported.

 

Relevant to the levy exemption for exported honey, the PI Excise Act provides that the levy is not payable on the sale of honey produced in Australia if the buyer gives the seller a certificate of the buyer’s intention to export the honey. The certificate was designed to avoid the requirement for the levy to be paid by the seller when they were not the exporter and where they were selling to a buyer who intends to export the honey.

 

The Bill will amend the PI Excise Act to remove the obsolete requirement for a buyer to give the seller a certificate of the buyer’s intention to export honey.

 

The Bill will also make mirror amendments to the NRS Excise Act. The NRS Excise Act provides that a levy is payable on the sale of honey. The NRS Excise Act also provides exemptions to the payment of the levy on the sale of honey, including when honey is to be exported.

 

Relevant to the levy exemption for exported honey, the NRS Excise Act provides that the levy is not payable on the sale of honey if the buyer gives the seller a certificate of the buyer’s intention to export the honey. The certificate was designed to avoid the requirement for the levy to be paid by a seller when they were not the first seller of the honey and where they were selling to a buyer who intends to export the honey.

 

The Bill will amend the NRS Excise Act to remove the obsolete requirement for a buyer to give the seller a certificate of the buyer’s intention to export honey.

 

Human rights implications

 

The proposed amendments will remove obsolete regulatory requirements for a buyer to give the seller a certificate of the buyer’s intention to export honey so as to not incur a levy payable on the sale of the honey. As the certificate is no longer issued, received or relied upon by the honey industry, the amendments do not engage any of the applicable rights or freedoms.

 

Conclusion

The amendments to the Primary Industries (Excise) Levies Act 1999 and National Residue Survey (Excise) Levy Act 1998 , as proposed by the Bill, are compatible with human rights as they do not raise any human rights issues.

 

 

 

 

The Hon. Barnaby Joyce MP, Deputy Prime Minister and

Minister for Agriculture and Water Resources