Primary Industries (Customs) Charges (Macadamia Nut) Regulations 1999 (Cth)
made under the
This compilation was prepared on 23 February 2000
taking into account amendments up to SR 2000 No. 3
Prepared by the Office of Legislative Drafting
Attorney-General’s Department, Canberra
made under the
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These Regulations are the
Primary Industries (Customs) Charges (Macadamia Nut) Regulations 1999 .
These Regulations commence on 1 January 2000.
In these Regulations:
charge means charge imposed on macadamia nuts under Schedule 10 to the Customs Charges Act.
consigned mass , for macadamia nuts, means:
(a) the mass of the macadamia nuts, at 10% moisture content; or
(b) if the moisture content of the nuts has not been determined when dealing with the nuts — the mass of the macadamia nuts at the moisture content agreed by the parties to the dealing in the nuts.
Customs Charges Act means thePrimary Industries (Customs) Charges Act 1999 .
macadamia nut means a nut in shell of the speciesMacadamia integrifolia orMacadamia tetraphylla or a hybrid of those species.
processing does not include drying, dehusking or on-farm grading.
Note Many of the terms used in these Regulations are defined in thePrimary Industries Levies and Charges Collection Act 1991 or the Customs Charges Act.
These Regulations are incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection Regulations.
For the definition of
chargeable horticultural products in clause 1 of Schedule 10 to the Customs Charges Act, macadamia nuts are prescribed.
For subclause 2 (3) of Schedule 10 to the Customs Charges Act, the following macadamia nuts are exempt from charge in a levy year:
(a) the macadamia nuts exported by a person who deals with, in the levy year, less than 1.5 tonnes of macadamia nuts; and
(b) for a producer who grows and deals with, in the levy year, an aggregate consigned mass of macadamia nuts that is more than the mass mentioned in the following table for the levy year — the macadamia nuts that are more than the mass mentioned in the table for the levy year.
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Note Macadamia nuts are prescribed for para (g) of the definition ofproducer in subs 4 (1) of the Collection Act — see thePrimary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992 , r 9. That paragraph provides that, for a product that is prescribed for that paragraph,producer means the person who exports the product from Australia.
For subclause 3 (3) of Schedule 10 to the Customs Charges Act, the rate of charge is 3.5 cents per kilogram of consigned mass of macadamia nuts.
For subclause 3 (5) of Schedule 10 to the Customs Charges Act, the rate of charge is 3.3 cents per kilogram of consigned mass of macadamia nuts.
Note For the rate of NRS customs levy on macadamia nuts, see r 154 of thePrimary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 . NRS customs levy is imposed under Sch 4 to theNational Residue Survey (Customs) Levy Act 1998 .
For subclauses 5 (6), (7) and (9) of Schedule 10 to the Customs Charges Act, the eligible industry body is the Australian Macadamia Society Ltd.
The
1999 No. 266 | 17 Nov 1999 | 1 Jan 2000 | |
2000 No. 3 | 23 Feb 2000 | 23 Feb 2000 | — |
am. = amended rep. = repealed rs. = repealed and substituted | |
R. 6.......................................... | am. 2000 No. 3 |
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