Primary Industries (Excise) Levies Amendment (Forest Growers Levies) Regulations 2022 (Cth)

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Primary Industries (Excise) Levies Amendment (Forest Growers Levies) Regulations 2022

I, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 31 March 2022

David Hurley

Governor‑General

By His Excellency’s Command

David Littleproud

Minister for Agriculture and Northern Australia

Contents

1Name

This instrument is the Primary Industries (Excise) Levies Amendment (Forest Growers Levies) Regulations 2022.

2Commencement
  1. (1)

    Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.

The whole of this instrument

1 July 2022.

1 July 2022

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

  1. (2)

    Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3Authority

This instrument is made under the Primary Industries (Excise) Levies Act 1999.

4Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1Amendments

Primary Industries (Excise) Levies Regulations 1999

1

Clause 8.3 of Schedule 27

Repeal the clause, substitute:

8.3Rate of levy

  1. (1)

    The rate of levy imposed by this Division on a log is the sum of:

    1. (a)

      the general component specified in subclause (2); and

    2. (b)

      the research and development component specified in subclause (3).

  2. (2)

    For the purposes of paragraph (1)(a), the general component is 5 cents per cubic metre of the log.

  3. (3)

    For the purposes of paragraph (1)(b), the research and development component is:

    1. (a)

      for the levy year starting on 1 July 2022—3.5 cents per cubic metre of the log; and

    2. (b)

      for the levy year starting on 1 July 2023—6 cents per cubic metre of the log; and

    3. (c)

      for the levy year starting on 1 July 2024 and later levy years—8.5 cents per cubic metre of the log.

2

Subclause 8.5(2) of Schedule 27

Omit “0.5 cents”, substitute “5 cents”.

3

At the end of Part 8 of Schedule 27

Add:

Division 8.3Exemption from levy

8.7Exemption from levy

For the purposes of clause 12 of Schedule 27 to the Excise Levies Act, the producer of logs is exempt from liability to pay levy imposed by this Part, in relation to a levy year starting on 1 July 2022 or later, if the producer produces less than 20,000 cubic metres of leviable logs in the levy year.

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