Primary Industries (Excise) Levies Amendment Regulation 2013 (No. 1) (Cth)

Primary Industries (Excise) Levies Amendment Regulation 2013 (No. 1)

Select Legislative Instrument No. 38, 2013

I, Quentin Bryce, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Primary Industries (Excise) Levies Act 1999.

Dated             28 March 2013

Quentin Bryce

Governor‑General

By Her Excellency’s Command

Peter Douglas Sidebottom

Parliamentary Secretary for Agriculture, Fisheries and Forestry

Contents

1............ Name of regulation............................................................................. 1

2............ Commencement.................................................................................. 1

3............ Authority............................................................................................ 1

4............ Schedule(s)......................................................................................... 1

Schedule 1—Amendments                                                                       2

Primary Industries (Excise) Levies Regulations 1999                               2

1Name of regulation

This regulation is the Primary Industries (Excise) Levies Amendment Regulation 2013 (No. 1).

2Commencement

This regulation commences on 1 May 2013.

3Authority

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

4Schedule(s)

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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 1—Amendments

Primary Industries (Excise) Levies Regulations 1999

1  At the end of Schedule 15

Add:

Part 29—Olives

Division 29.1—Product Levy

29.1  Definition for Part 29

                 In this Part:

olives means any fruit from the genus and species known as Olea europaea.

retail sale means the sale of olives by the producer of the olives, other than a sale:

                   (a)  to a first purchaser, processor or exporter; or

                   (b)  through a selling agent, buying agent or exporting agent.

29.2  Olives are leviable horticultural products

                 For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, olives are leviable horticultural products.

29.3  Olives that are exempt from levy

                 For paragraph 2(4)(b) of Schedule 15 to the Excise Levies Act, if the total amount of levy that the producer would, but for this clause, be liable to pay in a levy year is less than $100, the following are exempt from levy in the levy year:

                   (a)  olives sold by the producer by retail sale;

                   (b)  olives processed by the producer into olive oil or table olives.

29.5  Rate of levy—research and development component

                 For subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy is $3 per tonne of olives.

Division 29.2—Special purpose levies

29.6  EPPR levy

           (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on olives on which levy is imposed by Schedule 15 to the Excise Levies Act.

           (2)  For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on olives is nil.

Note:       In relation to EPPR levy, see the Plant Health Australia (Plant Industries) Funding Act 2002.

29.7  PHA levy

           (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on olives on which levy is imposed by Schedule 15 to the Excise Levies Act.

           (2)  For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on olives is 10 cents per tonne of olives.

Note:       In relation to PHA levy, see the Plant Health Australia (Plant Industries) Funding Act 2002.

29.8  Who pays the levy

           (1)  For clause 5 of Schedule 15 to the Excise Levies Act, levy imposed in this Part by clause 29.4 or 29.5 is payable by the producer of the olives.

           (2)  For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed in this Part by clause 29.6 or 29.7 is payable by the producer of the olives.

Note:       Under paragraph 4(1)(j) of the definition of producer in the Collection Act, the producer in relation to olives on which levy is imposed, is the grower of the olives.