Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 1) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 1)

Statutory Rules 2000 No. 132

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under thePrimary Industries (Excise) Levies Act 1999.

Dated 21 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

WARREN TRUSS

Minister for Agriculture, Fisheries and Forestry

Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 1)1

Statutory Rules 2000 No. 1322

made under the

Primary Industries (Excise) Levies Act 1999

   

Contents

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1Name of Regulations

 These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 1).

2Commencement

 These Regulations commence on 1 July 2000.

3Amendment of Primary Industries (Excise) Levies Regulations 1999

Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.

Schedule 1Amendments

Do not delete: Schedule Part placeholder

(regulation 3)

[1]Reader’s guide, paragraph 6

substitute

6. Some Schedules await the insertion of substantive content. Notes under the respective headings indicate the commodities with which those Schedules will deal, and the current arrangements in respect of those commodities.

[2]Reader’s guide, paragraph 9

substitute

9. The Primary Industries (Customs) Charges Regulations 2000 (the Customs Charges Regulations) set out the rates of charge and other details that are necessary for the administration of the charges. The Customs Charges Regulations are arranged in a similar way to these Regulations: they have preliminary provisions followed by 13 Schedules. The Schedules each prescribe details for a commodity or class of commodities. The Schedule number for a commodity or class of commodities in the Customs Charges Regulations is the same as the Schedule number for that commodity or class of commodities in the Customs Charges Act.

[3]Reader’s guide, paragraph 11

omit

a preliminary Part

insert

preliminary provisions

[4]Regulation 3, definition of Customs Charges Regulations

omit

1999.

insert

2000.

[5]After regulation 3

insert

3ANet GST not included in price of product

• (1)

  Despite section 177-12 of the A New Tax System (Goods and Services Tax) Act 1999, a reference in these Regulations to the price or sale price of a product, or the amount paid for a product, is taken not to include the net GST that would otherwise be included in that price, sale price or amount.

• (2)

  In this regulation:

net GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

[6]Note following regulation 5

omit

[7]Before Schedule 4

insert

Schedule 1Beef production

1Levy is not payable

 For subclause 2 (3) of Schedule 1 to the Excise Levies Act, no amount of levy is payable by owners of cattle under that Schedule.

Note   Subclause 2 (4) of Schedule 1 to the Excise Levies Act provides that no amount of levy is payable by owners of cattle under that Schedule while a provision of this kind is in force.

2Amounts of levy

• (1)

  For paragraph 3 (1) (a) of Schedule 1 to the Excise Levies Act, the amount of levy is 0.740 cents per kilogram.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the marketing body.

• (2)

  For paragraph 3 (1) (b) of Schedule 1 to the Excise Levies Act, the amount of levy is 0.247 cents per kilogram.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the research body.

Schedule 2Buffalo slaughter

Note Schedule 2 will deal withbuffalo slaughter. For the current levy arrangements for buffalo slaughter, see Schedule 2 to the Excise Levies Act. For the rate of NRS excise levy on buffalo slaughter, see Schedule 11 to the National Residue Survey (Excise) Levies Act 1998.

Schedule 3Cattle transactions

1When levy is not imposed

 For paragraph 5 (2) (h) of Schedule 3 to the Excise Levies Act, levy is not imposed on the slaughter of cattle (other than lot-fed cattle) by a producer, or by a person on behalf of a producer, if:

• (a)

  the cattle are slaughtered for consumption:

  • (i)

    by the producer, members of the producer’s household or the producer’s employees; and

  • (ii)

    on premises owned or occupied by the producer; and

• (b)

  the cattle are slaughtered on premises owned or occupied by the producer; and

• (c)

  immediately before the slaughter the cattle were owned by the producer and kept on the premises; and

• (d)

  there is no sale or other transaction transferring ownership of the cattle, or any part or product of the carcase of the cattle, before, during or after the slaughter.

2Amounts of levy for lot-fed cattle

• (1)

  For paragraph 6 (3) (a) of Schedule 3 to the Excise Levies Act, the amount of levy is $1.95 per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the marketing body.

• (2)

  For paragraph 6 (3) (b) of Schedule 3 to the Excise Levies Act, the amount of levy is $0.93 per head.

Note 1   Subclause (2) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the research body.

Note 2   Other amounts that make up the levy for lot-fed cattle are set out in paragraphs 6 (3) (c) and (d) of Schedule 3 to the Excise Levies Act.

Note 3   Rates of levy for cattle other than lot-fed cattle are set out in subclauses 6 (1) and (2) of Schedule 3 to the Excise Levies Act.

Note 4   For the rates of NRS excise levy on transactions for cattle, see Schedule 1 to the National Residue Survey (Excise) Levies Act 1998.

[8]Schedule 4, subclause 2 (1)

omit

section:

insert

clause:

[9]Schedule 4, after subclause 2 (2)

insert

Note Sale price is taken not to include net GST — see regulation 3A.

[10]Schedule 4, clause 4, note 1

omit

Levy

insert

Levies

[11]Schedule 4, clause 4, note 3

omit

[12]Before Schedule 6

insert

Schedule 5Cotton

Note Schedule 5 will deal withcotton. For the current levy details for cotton, see the Cotton Research Levy Regulations.

[13]Note following Schedule 6

omit

[14]Before Schedule 12

insert

Schedule 7Deer slaughter

Note Schedule 7 will deal withdeer slaughter. For the current levy details for deerslaughter, see the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.

Schedule 8Deer velvet

Note Schedule 8 will deal withdeer velvet. For the current levy details for deervelvet, see the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.

Schedule 9Dried fruits

Note Schedule 9 will deal withdried fruits. For the current levy details for driedfruits, see the Dried Fruits Levy Regulations.

Schedule 10Forest industries products

Note   Schedule 10 will deal with forest industries products. For the current levy details for forest industries products, see the Primary Industries Levies and Charges Collection (Forest and Wood Products) Regulations.

Schedule 11Goat fibre

Note Schedule 11 will deal withgoat fibre. For the current levy details for goatfibre, see the Primary Industries Levies and Charges Collection (Goat Fibre) Regulations.

[15]Schedule 12, subclause 2 (1)

omit

section:

insert

clause:

[16]Schedule 12, after subclause 2 (2)

insert

Note Sale price is taken not to include net GST — see regulation 3A.

[17]Schedule 12, clause 3, notes 3, 4 and 5

omit

[18]Before Schedule 20

insert

Schedule 13Grapes

Note Schedule 13 will deal withgrapes. For the current levy details for grapes, see the Grape Research Levy Regulations 1999.

Schedule 14Honey

Note Schedule 14 will deal withhoney. For the current levy details for honey, see the Honey Levies and Charges Regulations 1998.

Schedule 15Horticultural products

Part 1Definitions

1.1Definitions for Schedule 15

 In this Schedule:

buying agent has the meaning given in subsection 4 (1) of the Collection Act.

exporting agent has the meaning given in subsection 4 (1) of the Collection Act.

first purchaser has the meaning given in subsection 4 (1) of the Collection Act.

levy means levy imposed by Schedule 15 to the Excise Levies Act.

selling agent has the meaning given in subsection 4 (1) of the Collection Act.

Note   Part numbers 2 to 11 intentionally not used.

• •

  Part 2 will deal with almonds. For the current levy details for almonds, see the Primary Industries Levies and Charges Collection (Almonds) Regulations.

• •

  Part 3 will deal with apples and pears. For the current levy details for apples and pears see the Primary Industries Levies and Charges Collection (Apple and Pear) Regulations.

• •

  Part 4 will deal with avocados. For the current levy details for avocados, see the Primary Industries Levies and Charges Collection (Avocado) Regulations.

• •

  Part 5 will deal with cherries. For the current levy details for cherries, see the Primary Industries Levies and Charges Collection (Cherry) Regulations.

• •

  Part 6 will deal with chestnuts. For the current levy details for chestnuts, see the Primary Industries Levies and Charges Collection (Chestnut) Regulations.

• •

  Part 7 will deal with citrus. For the current levy details for citrus, see the Primary Industries Levies and Charges Collection (Citrus) Regulations.

• •

  Part 8 will deal with custard apples. For the current levy details for custard apples, see the Primary Industries Levies and Charges Collection (Custard Apples) Regulations.

• •

  Part 9 will deal with dried vine fruits. For the current levy details for dried vine fruits, see the Primary Industries Levies and Charges Collection (Dried Vine Fruits) Regulations.

• •

  Part 10 will deal with macadamia nuts. For the current levy details for macadamia nuts, see the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999.

• •

  Part 11 will deal with nashi. For the current levy details for nashi, see the Primary Industries Levies and Charges Collection (Nashi) Regulations.

  Part 12Nursery products

12.1Definitions for Part 12

 In this Part:

container means any container that is designed:

• (a)

  for use in the production or preparation of a nursery product for sale or for use in the production of other goods; and

• (b)

  to be the immediate container of a nursery product.

potted plant means a nursery product in a growing medium in a container.

12.2Potted plants are leviable horticultural products

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

12.3Rate of levy — Australian Horticultural Corporation

 For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy on potted plants is 3.4% of the amount for which the containers that subsequently contain the nursery products are sold in the last sale before the nursery products are placed in the containers.

Note 1   An amount for which containers are sold is taken not to include net GST — see regulation 3A.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 3   Subsection 9 (2) of the Collection Act applies to a sale of prescribed goods or services in relation to a collection product to a person who must, within a prescribed period after the purchase of those goods or services, pay the seller of those goods or services:

 (a) an amount on account of the levy that would be payable by the buyer on products of that kind on their sale or use in the production of other goods after being subjected to the process facilitated by those goods or services; and

• (b)

  an amount equal to the amount of any penalty payable by the buyer under section 15 of the Collection Act in relation to levy because of a previous purchase of the prescribed goods or services.

Note 4   Containers are prescribed goods or services for potted plants — see Part 12 of Schedule 22 to the Collection Regulations.

12.4Rate of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy on potted plants is 1.6% of the amount for which the containers that subsequently contain the nursery products are sold in the last sale before the nursery products are placed in the containers.

Note 1   An amount for which containers are sold is taken not to include net GST — see regulation 3A.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 3   Subsection 9 (2) of the Collection Act applies to a sale of prescribed goods or services in relation to a collection product to a person who must, within a prescribed period after the purchase of those goods or services, pay the seller of those goods or services:

 (a) an amount on account of the levy that would be payable by the buyer on products of that kind on their sale or use in the production of other goods after being subjected to the process facilitated by those goods or services; and

• (b)

  an amount equal to the amount of any penalty payable by the buyer under section 15 of the Collection Act in relation to levy because of a previous purchase of the prescribed goods or services.

Note 4   Containers are prescribed goods or services for potted plants — see Part 12 of Schedule 22 to the Collection Regulations.

12.5Eligible industry body

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for nursery products is the Nursery Industry Association of Australia.

Note   Parts 13 to 17 intentionally not used.

• •

  Part 13 will deal with passionfruit. For the current levy details for passionfruit, see the Primary Industries Levies and Charges Collection (Passionfruit) Regulations 1999.

• •

  Part 14 will deal with potatoes. For the current levy details for potatoes, see the Primary Industries Levies and Charges Collection (Potato) Regulations.

• •

  Part 15 will deal with stone fruit. For the current levy details for stone fruit, see the Primary Industries Levies and Charges Collection (Stone Fruit) Regulations.

• •

  Part 16 will deal with strawberries. For the current levy details for strawberries, see the Primary Industries Levies and Charges Collection (Strawberries) Regulations 1997.

• •

  Part 17 will deal with vegetables. For the current levy details for vegetables, see the Primary Industries (Excise) Levies (Vegetable) Regulations 1999.

  Schedule 16Laying chickens

Note Schedule 16 will deal withlaying chickens. For the current levy details for laying chickens, see the Laying Chicken Levy Regulations.

Schedule 17Live-stock slaughter

1Levy is not payable

 For subclause 2 (3) of Schedule 17 to the Excise Levies Act, no amount of levy is payable by processors of live-stock under that Schedule.

Note   Subclause 2 (4) of Schedule 17 to the Excise Levies Act provides that no amount of levy is payable by processors of live‑stock on the slaughter of live-stock under that Schedule while a provision of this kind is in force.

2Amounts of levy — sheep

• (1)

  For paragraph 3 (1) (a) of Schedule 17 to the Excise Levies Act, the amount of levy is 7.75 cents per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the marketing body.

• (2)

  For paragraph 3 (1) (b) of Schedule 17 to the Excise Levies Act, the amount of levy is 3.125 cents per head.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the research body.

3Amounts of levy — lambs

• (1)

  For paragraph 3 (2) (a) of Schedule 17 to the Excise Levies Act, the amount of levy is 18.25 cents per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the marketing body.

• (2)

  For paragraph 3 (2) (b) of Schedule 17 to the Excise Levies Act, the amount of levy is 3.125 cents per head.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the research body.

4Amounts of levy — goats

• (1)

  For paragraph 3 (3) (a) of Schedule 17 to the Excise Levies Act, the amount of levy is 5.425 cents per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the marketing body.

• (2)

  For paragraph 3 (3) (b) of Schedule 17 to the Excise Levies Act, the amount of levy is 3.125 cents per head.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live-stock Act 1997, is destined for the research body.

Schedule 18Live-stock transactions

1Definitions for Schedule 18

 In this Schedule:

sale means a transaction mentioned in paragraph 3 (1) (a) of Schedule 18 to the Excise Levies Act.

transaction means a transaction mentioned in subclause 3 (1) of Schedule 18 to the Excise Levies Act.

2Sale price

• (1)

  In this Schedule:

hot carcase weight means the weight of the carcase within 2 hours after slaughter.

non-carcase material means the skin, fleece, offal and other by-products of the carcase that are sold or supplied to a buyer or buyers.

sale price of an animal means:

• (a)

  the price per head stated for the transaction; or

• (b)

  if the price stated for the transaction is a live‑weight sale price per kilogram — that price multiplied by the weight of the animal in kilograms; or

• (c)

  if the price stated for the transaction is a hot carcase weight sale price per kilogram and that price includes the recovery value of the non‑carcase material — that price multiplied by the animal’s hot carcase weight in kilograms; or

• (d)

  if the price stated for the transaction is a hot carcase weight sale price per kilogram and that price does not include the recovery value of the non-carcase material — the sum of:

  • (i)

    the price multiplied by the animal’s hot carcase weight in kilograms; and

  • (ii)

    the amount identified as the recovery value of the non-carcase material.

Note Sale price is taken not to include net GST — see regulation 3A of these Regulations.

• (2)

  However, if the amount that would, but for this subclause, be the sale price of an animal is not an integer multiple of 10 cents:

  • (a)

    the sale price is rounded to the nearest integer multiple of 10 cents; and

  • (b)

    if the last digit of that amount is the number 5, the sale price is rounded to the next higher integer multiple of 10 cents.

3When levy is not imposed

 For paragraph 3 (2) (f) of Schedule 18 to the Excise Levies Act, levy is not imposed:

• (a)

  on a sale of sheep or lambs if the sale price per head of the sheep or lambs is less than $5; or

• (b)

  on the slaughter of live-stock for consumption by:

  • (i)

    the owner of the live-stock; or

  • (ii)

    members of the owner’s family; or

  • (iii)

    the owner’s employees.

4Amounts of levy — sheep

• (1)

  For a sale of sheep where the sale price per head is not less than $5, and not more than $10, the amount of levy on each head of sheep for paragraph 4 (1) (a), (b) or (c) of Schedule 18 to the Excise Levies Act is the sale price multiplied by the relevant factor.

• (2)

  The relevant factor is:

  • (a)

    for paragraph 4 (1) (a) — 0.0087;

  • (b)

    for paragraph 4 (1) (b) — 0.0077;

  • (c)

    for paragraph 4 (1) (c) — 0.0018.

• (3)

  Subclause (1) does not apply to a sale of sheep if no sale price is stated for the transaction.

• (4)

  For a sale of sheep to which subclause (1) does not apply, or a delivery or slaughter of sheep mentioned in paragraph 3 (1) (b), (c) or (d) of Schedule 18 to the Excise Levies Act:

  • (a)

    for paragraph 4 (1) (a) of that Schedule, the amount of levy is 8.7 cents per head;

  • (b)

    for paragraph 4 (1) (b) of that Schedule, the amount of levy is 7.7 cents per head;

  • (c)

    for paragraph 4 (1) (c) of that Schedule, the amount of levy is 1.8 cents per head.

Note 1   Levy is not imposed on a sale of sheep if the sale price is less than $5 per head – see paragraph 3 (a) of this Schedule.

Note 2   For the rate of NRS excise levy on sheep transactions, see Part 17 of the Primary Industries Levies and Charges (National Residue Survey) Regulations 1998.

5Amounts of levy — lambs

• (1)

  For a sale of lambs where the sale price per head is not less than $5, and not more than $75, the amount of levy on each head of lambs for paragraph 4 (3) (a), (b) or (c) of Schedule 18 to the Excise Levies Act is the sale price multiplied by the relevant factor.

• (2)

  The relevant factor is:

  • (a)

    for paragraph 4 (3) (a) — 0.012;

  • (b)

    for paragraph 4 (3) (b) — 0.0049333333;

  • (c)

    for paragraph 4 (3) (c) — 0.002.

• (3)

  However, despite anything in this Schedule, until 31 August 2001, for a sale of lambs mentioned in subclause (1), amounts of levy for paragraphs 4 (3) (a), (b) and (c) of Schedule 18 to the Excise Levies Act are half of the amounts worked out for those paragraphs in accordance with subclause (1).

• (4)

  For a sale of lambs where the sale price per head of the lambs is more than $75:

  • (a)

    for paragraph 4 (3) (a) of Schedule 18 to the Excise Levies Act, the amount of levy is 90 cents per head;

  • (b)

    for paragraph 4 (3) (b) of that Schedule, the amount of levy is 37 cents per head;

  • (c)

    for paragraph 4 (3) (c) of that Schedule, the amount of levy is 15 cents per head.

• (5)

  However, despite anything in this Schedule, until 31 August 2001, for a sale of lambs mentioned in subclause (4), amounts of levy for paragraphs 4 (3) (a), (b) and (c) of Schedule 18 to the Excise Levies Act are half of the amounts worked out under paragraphs (4) (a), (b) and (c) respectively.

• (6)

  Subclauses (1) and (4) do not apply to a sale of lambs if no sale price is stated for the transaction.

• (7)

  For a sale of lambs to which subclause (1) or (4) does not apply, or a delivery or slaughter of lambs referred to in paragraph 3 (1) (b), (c) or (d) of Schedule 18 to the Excise Levies Act:

  • (a)

    for paragraph 4 (3) (a) of that Schedule, the amount of levy is 62.6 cents per head;

  • (b)

    for paragraph 4 (3) (b) of that Schedule, the amount of levy is 11.3 cents per head;

  • (c)

    for paragraph 4 (3) (c) of that Schedule, the amount of levy is 1.4 cents per head.

• (8)

  However, despite anything in this Schedule, until 31 August 2001, for a lamb transaction mentioned in subclause (7), amounts of levy for paragraphs 4 (3) (a), (b) and (c) of Schedule 18 to the Excise Levies Act are half of the amounts worked out under paragraphs (7) (a), (b) and (c) respectively.

Note 1   Levy is not imposed on a sale of lambs if the sale price is less than $5 per head — see paragraph 3 (a) of this Schedule.

Note 2   For the rate of NRS excise levy on lamb transactions, see Part 17 of the Primary Industries Levies and Charges (National Residue Survey) Regulations 1998.

6Amounts of levy — goats

 For a transaction involving goats:

• (a)

  for paragraph 4 (4) (a) of Schedule 18 to the Excise Levies Act, the amount of levy is 19.7 cents per head;

• (b)

  for paragraph 4 (4) (b) of that Schedule, the amount of levy is 10.5 cents per head;

• (c)

  for paragraph 4 (4) (c) of that Schedule, the amount of levy is 4.5 cents per head.

Note   For the rate of NRS excise levy on goat transactions, see Schedule 15 to the National Residue Survey (Excise) Levy Act 1998.

Schedule 19Meat chickens

Note Schedule 19 will deal withmeat chickens. For the current levy details for meat chickens, see the Meat Chicken Levy Regulations.

[19]Schedule 20, subclause 2 (1)

omit

section:

insert

clause:

[20]Schedule 20, after subclause 2 (2)

insert

Note Sale price is taken not to include net GST — see regulation 3A.

[21]Note following Schedule 20

omit

[22]Before Schedule 23

insert

Schedule 21Pasture seeds

Note   Schedule 21 may not be used. If it is used, Schedule 21 will deal with pasture seeds. Leviable pasture seed varieties and rates of levy for leviable pasture seed varieties are set out in Schedule 21 to the Excise Levies Act and may be varied by the Minister by instrument published in the Gazette.

Schedule 22Pig slaughter

Note Schedule 22 will deal withpig slaughter. For the current levy details for pigslaughter, see the Pig Slaughter Levy Regulations.

[23]Schedule 23, clause 1, notes 1 and 2

substitute

Note   Rates of levy on leviable rice varieties are specified by the Minister by instrument published in the Gazette, under the Excise Levies Act, Schedule 23, subclause 3 (1).

[24]Before Schedule 25

insert

Schedule 24Sugar cane

Note Schedule 24 will deal withsugar cane. For the current levy details for sugar cane, see the Sugar Cane Levy Regulations.

[25]Schedule 25, after subclause 2 (1)

insert

Note Sale price is taken not to include net GST — see regulation 3A.

[26]Schedule 25, clause 4, notes 1 and 2

substitute

Note For the rate of NRS levy on wheat, see section 5 of Schedule 16 to the National Residue Survey (Excise) Levy Act 1998, and Part 18 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

[27]After Schedule 25

insert

Schedule 26Wine grapes

Note Schedule 26 will deal withwine grapes. For the current levy details for wine grapes, see the Wine Grapes Levy Regulations 1986.

Notes

1. These Regulations amend Statutory Rules 1999 No. 302.

2. Made by the Governor-General on 21 June 2000, and notified in the Commonwealth of Australia Gazette on 28 June 2000.