Commonwealth Numbered Acts

DAIRY PRODUCE LEVY (No. 2) AMENDMENT ACT 1995 No. 47 of 1995 - SCHEDULE 1

                              SCHEDULE                 Section 3
1. Section 4: Add at the end:

"(2) For the purposes of this Act, a person is a prescribed exporter in
relation to a financial year if:

   (a)  the person has an export milk fat component or an export protein
        component, or both, within the meaning of section 7 of the Dairy
        Produce Levy (No. 1) Act 1986, for a month or months of the year; or

   (b)  during the year, the person has exported dairy produce and:

        (i)    relevant dairy produce used, whether by that person or by
               another person, in the manufacture of the exported dairy
               produce has been taken into account in the calculation of
               manufacturing milk levy; and

        (ii)   the export of the dairy produce has not been taken into account
               for the purposes of subsection 7(2) of the Dairy Produce Levy
               (No. 1) Act 1986.

"(3) For the purposes of this Act, an export of dairy produce constitutes a
relevant export if:

   (a)  the export of the dairy produce has been taken into account for the
        purposes of subsection 7(2) of the Dairy Produce Levy (No. 1) Act
        1986; or

   (b)  both of the following conditions are satisfied:

        (i)    manufacturing milk levy was imposed on relevant dairy produce
               used, whether by the person who exported the dairy produce or
               by another person, in the manufacture of the exported dairy
               produce;

        (ii)   the export of the dairy produce has not been taken into account
               for the purposes of subsection 7(2) of the Dairy Produce Levy
               (No. 1) Act 1986.

"(4) For the purposes of this Act, the question whether a body corporate is
related to another body corporate is to be determined in the same way as the
question whether bodies corporate are related to each other is determined for
the purposes of the Corporations Law.". 2. Part II: Repeal the Part. 3. Part
III: Repeal the Part, substitute:

"PART III-LEVIES ON CERTAIN IMPORTED DAIRY PRODUCE Levy on re-importation of
exported dairy produce

"8. If:

   (a)  dairy produce is exported from Australia; and

   (b)  one of the following conditions is satisfied:

        (i)    an amount has been paid, or is payable, to a person by way of a
               market support payment under the Dairy Produce Act 1986 in
               respect of the dairy produce;

        (ii)   the export of the dairy produce has been taken into account for
               the purposes of subsection 7(2) of the Dairy Produce Levy (No.
               1) Act 1986;

        (iii)  a person has been paid, or is entitled to be paid, a
               manufacturing milk levy rebate under section 108E of the
               Dairy Produce  Act 1986 in relation to the export of the dairy
               produce; and

   (c)  the dairy produce is subsequently imported into Australia in the same
        form, or substantially the same form, as it was exported; levy is
        imposed on the dairy produce. Import offset levy

"9. Levy is imposed on the total quantity of dairy produce imported into
Australia by a prescribed exporter during a financial year commencing on or
after 1 July 1995 or, if the prescribed exporter is a body corporate, by a
body corporate (other than a prescribed exporter) that is related to the
prescribed exporter, not being dairy produce in relation to which levy has
been paid, or is payable, under section 8. Amount of levy

"10.(1) The amount of the levy imposed on dairy produce by section 8 is an
amount equal to the total of:

   (a)  an amount calculated at the milk fat rate for the month in which the
        dairy produce is imported on the milk fat content of the dairy
produce when imported; and    (b) an amount calculated at the protein
rate for the month in which the dairy produce is imported on the protein
content of the dairy produce when imported.

"(2) Subject to subsection (3), the amount of the levy imposed by section 9 on
dairy produce imported during a financial year is calculated as follows:

   (a)  in respect of each quantity of dairy produce imported:

        (i)    an amount is calculated at the milk fat rate for the month in
               which the dairy produce was imported on the milk fat content of
               the dairy produce when imported; and

        (ii)   an amount is calculated at the protein rate for the month in
               which the dairy produce was imported on the protein content of
               the dairy produce when imported;

   (b)  the amount of the levy is an amount equal to the total of the amounts
        calculated under paragraph (a) in respect of the dairy produce
        imported during the year.

"(3) Subject to subsection (4), the maximum amount of the levy imposed by
section 9 on dairy produce imported by a prescribed exporter or, if the
prescribed exporter is a body corporate, by a body corporate that is related
to the prescribed exporter, during a financial year is an amount calculated as
follows:

   (a)  in respect of each quantity of dairy produce the subject of a relevant
        export by the prescribed exporter during the financial year:

        (i)    an amount is calculated at the milk fat rate for the month in
               which the dairy produce was exported on the milk fat content of
               the dairy produce; and

        (ii)   an amount is calculated at the protein rate for the month in
               which the dairy produce was exported on the protein content of
               the dairy produce;

   (b)  the amounts calculated under paragraph (a) are added together;

   (c)  if levy has been paid, or is payable, by the prescribed exporter under
        section 8 in respect of the importation, during the financial year, of
        any dairy produce and the amount so paid or payable is less than the
        amount arrived at under paragraph (b), the maximum amount is the
        amount equal to the difference between the amount arrived at under
        paragraph (b) and the amount of levy so paid or payable;

   (d)  if no deduction is made under paragraph (c), the total arrived at
        under paragraph (b) is the maximum amount.

"(4) If:

   (a)  levy has been paid, or is payable, by the prescribed exporter under
        section 8 in respect of the importation, during the financial year, of
        any dairy produce; and

   (b)  the amount so paid or payable equals or exceeds the amount arrived at
        under paragraph (3)(b); import offset levy is not imposed on the
        importation of dairy produce by the prescribed exporter or, if the
        prescribed exporter is a body corporate, by a body corporate that is
        related to the prescribed exporter, during the financial year.

"(5) In this section, a reference to the milk fat rate for a month or the
protein rate for a month has the same meaning as in section 7 of the Dairy
Produce Levy (No. 1) Act 1986. By whom levy payable

"11.(1) Levy imposed on dairy produce by section 8 is payable by the importer
of the dairy produce.

"(2) Levy imposed on dairy produce by section 9 is payable by the prescribed
exporter referred to in that subsection.".