Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 3) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 3)

Statutory Rules 2000 No. 237

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 29 August 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

judith troeth

Parliamentary Secretary to the Minister for Agriculture,

Fisheries and Forestry

Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 3)1

Statutory Rules 2000 No. 2372

made under the

Primary Industries (Excise) Levies Act 1999

Contents

Page

• •
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1Name of Regulations

 These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 3).

2Commencement

 These Regulations commence, or are taken to have commenced, as follows:

• (a)

  on 1 January 2000 — regulations 1 to 3, and Schedule 1;

• (b)

  on 1 October 2000 — Schedule 2;

• (c)

  on 1 January 2001 — Schedule 3.

3Amendment of Primary Industries (Excise) Levies Regulations 1999

 Schedules 1, 2 and 3 amend the Primary Industries (Excise) Levies Regulations 1999.

Schedule 1Amendments taken to have commenced on 1 January 2000

Do not delete: Schedule Part placeholder

(regulation 3)

[1]Schedule 15, note following Part 1

substitute

Note  Parts 2 to 8 intentionally not used.

[2]Schedule 15, before Part 12

insert

Part 9Dried vine fruits

9.1Dried vine fruits are leviable horticultural products

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

9.2Rate of levy — product board

 For subclause 4 (2) of Schedule 15 to the Excise Levies Act, the rate of levy is $7 per tonne of processed dried vine fruits.

Note 1   The product board for dried vine fruits is the Australian Dried Fruits Board — see section 25 of the Australian Horticultural Corporation Amendment Act 1991.

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.

Schedule 2Amendments commencing on 1 October 2000

(regulation 3)

[1]Schedule 9

substitute

Schedule 9Dried fruits

1Rates of levy

 For subclause 4 (1) of Schedule 9 to the Excise Levies Act, the following rates of levy are fixed:

• (a)

  for dried vine fruits — $10 per tonne;

• (b)

  for dried plums — $13 per tonne;

• (c)

  for dried tree fruits other than dried plums — $29 per tonne.

Note  For the operative rate of NRS levy on dried fruits, see clause 4 of Schedule 4 to the National Residue Survey (Excise) Levy Act 1998.

[2]Schedules 13 and 14

substitute

Schedule 13Grapes

1Standard amount

 For subclause 5 (2) of Schedule 13 to the Excise Levies Act, the standard amount is $2.

Schedule 14Honey

Note 1 Schedule 14 will deal withhoney. For the current levy arrangements for honey, see Schedule 14 to the Excise Levies Act.

Note 2 For the operative rate of NRS excise levy on honey, see clause 4 of Schedule 7 to the National Residue Survey (Excise) Levy Act 1998.

[3]Schedule 15, note following Part 1

omit

[4]Schedule 15, before Part 9

insert

Part 2Almonds

2.1Almonds are leviable horticultural products

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

Note   Clauses 2.2 and 2.3 intentionally not used.

2.4Rates of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for almonds, other than almonds of the Nonpareil variety, in their shells — 1 cent per kilogram of the almonds and shells;

• (b)

  for almonds of the Nonpareil variety in their shells — 1.5 cents per kilogram of the almonds and shells;

• (c)

  for shelled almonds — 2 cents per kilogram of the almonds.

Note   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.

2.5What is the eligible industry body for almonds

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for almonds is the Australian Almond Growers’ Association Incorporated.

Part 3Apples and pears

3.1Apples and pears are leviable horticultural products

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

3.2What apples and pears are exempt from levy

 For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of apples and pears are exempt from levy for a levy year:

• (a)

  apples or pears sold or used in the following ways, if the total of the quantities of apples or pears or both so sold or used by the producer in that levy year is not more than 500 boxes:

  • (i)

    sold by the producer by retail sale;

  • (ii)

    used by the producer in the production of fruit juice or any other processed product;

• (b)

  apples, or pears, sold for stockfeed;

• (c)

  processing pears on which levy is payable under Schedule 9 to the Excise Levies Act or on which levy was payable under the Dried Fruits Levy Act 1971;

• (d)

  processing pears, or juicing pears, used in the production of canned fruit.

Note 1   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 2   Box is defined for apples and pears in clause 3.2 of Part 3 of Schedule 22 to the Collection Regulations.

3.3Rates of levy — Australian Horticultural Corporation

 For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for apples (other than juicing apples or processing apples) — 20 cents per box;

• (b)

  for pears (other than juicing pears or processing pears) — 22.5 cents per box;

• (c)

  for juicing apples — $2 per tonne of apples;

• (d)

  for juicing pears — $2.25 per tonne of pears;

• (e)

  for processing apples — $4 per tonne of apples;

• (f)

  for processing pears — $4.50 per tonne of pears.

Note   Box is defined for apples and pears in clause 3.2 of Part 3 of Schedule 22 to the Collection Regulations.

3.4Rates of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for apples (other than juicing apples or processing apples) — 6.5 cents per box;

• (b)

  for pears (other than juicing pears or processing pears) — 6 cents per box;

• (c)

  for juicing apples — 65 cents per tonne of apples;

• (d)

  for juicing pears — 60 cents per tonne of apples;

• (e)

  for processing apples — $1.30 per tonne of apples;

• (f)

  for processing pears — $1.20 per tonne of pears.

Note 1   Box is defined for apples and pears in clause 3.2 of Part 3 of Schedule 22 to the Collection Regulations.

Note 2 For the operative rate of NRS excise levy on apples and pears, see clause 5 of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998.

3.5What is the eligible industry body for apples and pears

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for apples and pears is the Australian Apple and Pear Growers’ Association.

Part 4Avocados

4.1Avocados are leviable horticultural products

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

Note  Clause 4.2 intentionally not used.

4.3Rates of levy — Australian Horticultural Corporation

 For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for avocados in bulk — $25 per tonne of avocados;

• (b)

  for other avocados — 15 cents per standard tray.

Note 1   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 2 Avocados in bulk and standard tray are defined for avocados in clause 4.2 of Part 4 of Schedule 22 to the Collection Regulations.

4.4Rates of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for avocados in bulk — $13.33 per tonne of avocados;

• (b)

  for other avocados — 8 cents per standard tray.

Note 1   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 2 Avocados in bulk and standard tray are defined for avocados in clause 4.2 of Part 4 of Schedule 22 to the Collection Regulations.

4.5What is the eligible industry body for avocados

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for avocados is the Australian Avocado Growers’ Federation Inc.

Part 5Cherries

5.1Cherries are leviable horticultural products

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

5.2What cherries are exempt from levy

 For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, cherries sold or used in a levy year by a producer for processing are exempt from levy.

Note 1   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 2   Clause 5.3 intentionally not used.

5.4Rate of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is $10 per tonne of cherries.

5.5What is the eligible industry body for cherries

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for cherries is Cherry Growers of Australia Inc.

Part 6Chestnuts

6.1Chestnuts are leviable horticultural products

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

Note  Clause 6.2 intentionally not used.

6.3Rate of levy — Australian Horticultural Corporation

 For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is $50 per tonne of chestnuts.

Note   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.

6.4Rate of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is $50 per tonne of chestnuts.

Note   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.

6.5What is the eligible industry body for chestnuts

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for chestnuts is Chestnut Growers of Australia Limited.

Part 7Citrus

7.1Citrus are leviable horticultural products

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

7.2What citrus are exempt from levy

 For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of citrus are exempt from levy for a levy year:

• (a)

  citrus sold or used in the following ways, if the total quantity of citrus so sold or used by the producer in the levy year is not more than 500 boxes:

  • (i)

    sold in a levy year by the producer by retail sale;

  • (ii)

    used in a levy year by the producer in the production of fruit juice or any other processed product;

• (b)

  citrus sold for stockfeed.

Note 1   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 2 Box is defined for citrus in clause 7.2 of Part 7 of Schedule 22 to the Collection Regulations.

7.3Rates of levy — Australian Horticultural Corporation

 For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for oranges in bulk — 75 cents per tonne of oranges;

• (b)

  for oranges not in bulk — 1.5 cents per box.

Note  Box and citrus in bulk are defined for citrus in clause 7.2 of Part 7 of Schedule 22 to the Collection Regulations.

7.4Rates of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for oranges in bulk — $2 per tonne of oranges;

• (b)

  for oranges not in bulk — 4 cents per box;

• (c)

  for other citrus in bulk — $2 per tonne of citrus;

• (d)

  for other citrus not in bulk — 4 cents per box.

Note  Box and citrus in bulk are defined for citrus in clause 7.2 of Part 7 of Schedule 22 to the Collection Regulations.

7.5What is the eligible industry body for citrus

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for citrus is Australian Citrus Growers Incorporated.

Part 8Custard apples

8.1Custard apples are leviable horticultural products

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

8.2What custard apples are exempt from levy

 For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of custard apples are exempt from levy:

• (a)

  custard apples that a producer uses for processing;

• (b)

  custard apples that a producer sells directly to a processor for processing;

• (c)

  custard apples that a producer sells by retail sale.

Note 1   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 2   Clause 8.3 intentionally not used.

8.4Rates of levy — Horticultural Research and Development Corporation

For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for custard apples packed in standard trays — 20 cents per standard tray;

• (b)

  for custard apples packed in standard boxes — 20 cents per standard box;

• (c)

  for bulk custard apples — $25 per tonne of custard apples.

Note   Bulk custard apples, standard box and standard tray are defined for custard apples in clause 8.2 of Part 8 of Schedule 22 to the Collection Regulations.

8.5What is the eligible industry body for custard apples

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for custard apples is the Australian Custard Apple Growers Association Inc.

[5]Schedule 15, before Part 12

insert

Part 10Macadamia nuts

10.1Macadamia nuts are leviable horticultural products

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

10.2What macadamia nuts are exempt from levy

 For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, the following macadamia nuts are exempt from levy in a levy year:

• (a)

  macadamia nuts produced by a person who produces for retail sale, in the levy year, less than 1.5 tonnes of macadamia nuts;

• (b)

  for a producer who grows and deals with, in the 2000 levy year, an aggregate consigned mass of macadamia nuts that is more than 1 668 tonnes — the macadamia nuts that are more than 1 668 tonnes.

Note 1   Macadamia nuts are prescribed for paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act — see the Collection Regulations, Schedule 22, Part 10, clause 10.6. Paragraph (b) of the definition of producer provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or

• (b)

  if paragraph (a) does not apply — the person who owns the product immediately after it is harvested.

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 Consigned mass is defined for macadamia nuts in clause 10.2 of Part 10 of Schedule 22 to the Collection Regulations.

10.3Rate of levy — Australian Horticultural Corporation

 For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is $45 per tonne of consigned mass of macadamia nuts.

Note  Consigned mass is defined for macadamia nuts in clause 10.2 of Part 10 of Schedule 22 to the Collection Regulations.

10.4Rate of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is $23 per tonne of consigned mass of macadamia nuts.

Note 1 Consigned mass is defined for macadamia nuts in clause 10.2 of Part 10 of Schedule 22 to the Collection Regulations.

Note 2   For the rate of NRS excise levy on macadamia nuts, see regulation 155 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998. NRS excise levy is imposed under Schedule 9 to the National Residue Survey (Excise) Levy Act 1998.

10.5What is the eligible industry body for macadamia nuts

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body is the Australian Macadamia Society Limited.

Part 11Nashi

11.1Nashi are leviable horticultural products

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

11.2What nashi are exempt from levy

 For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of nashi are exempt from levy for a levy year:

• (a)

  nashi sold or used by a producer in any of the following ways, if the total quantity of nashi sold or used by the producer in that levy year is not more than 500 boxes:

  • (i)

    sold by the producer by retail sale;

  • (ii)

    used by the producer in the production of fruit juice or any other processed product;

• (b)

  nashi sold for stockfeed;

• (c)

  processing nashi on which levy is payable under Schedule 9 to the Excise Levies Act;

• (d)

  processing nashi, or juicing nashi, used in the production of canned fruit.

Note 1   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 2 Box is defined for nashi in clause 11.2 of Part 11 of Schedule 22 to the Collection Regulations.

Note 3   Clause 11.3 intentionally not used.

11.4Rates of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for nashi (other than juicing nashi or processing nashi) — 10 cents per tray;

• (b)

  for juicing nashi — $1.80 per tonne of nashi;

• (c)

  for processing nashi — $3.60 per tonne of nashi.

Note  Tray is defined for nashi in clause 11.2 of Part 11 of Schedule 22 to the Collection Regulations.

11.5What is the eligible industry body for nashi

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body is the Australian Nashi Growers Association Limited.

[6]Schedule 15, note following Part 12

omit

[7]Schedule 15, after Part 12

insert

Part 13Passionfruit

13.1Passionfruit are leviable horticultural products

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

Note   Clauses 13.2 and 13.3 intentionally not used.

13.4Rates of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for fresh passionfruit that is packed in cartons — 15 cents per carton;

• (b)

  for fresh passionfruit that is not packed in cartons — 15 cents per 8 kilograms of passionfruit;

• (c)

  for processing passionfruit — $10 per tonne of passionfruit.

Note 1   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 2 Carton is defined for passionfruit in clause 13.2 of Part 13 of Schedule 22 to the Collection Regulations.

13.5What is the eligible industry body for passionfruit

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for passionfruit is the Australian Passionfruit Industry Association Incorporated.

Part 14Potatoes

14.1Potatoes are leviable horticultural products

 For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, unprocessed potatoes and processing potatoes are leviable horticultural products.

14.2What potatoes are exempt from levy

(1)For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of unprocessed potatoes are exempt from levy in a levy year:

• (a)

  unprocessed potatoes sold by a primary producer by retail sale, if the total quantity bought or sold in the levy year does not exceed 100 tonnes;

• (b)

  unprocessed potatoes sold for stockfeed.

• (2)

  For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, processing potatoes are exempt from levy in a levy year if the total quantity used by the owner in the levy year does not exceed 100 tonnes.

Note 1   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 2   Clause 14.3 intentionally not used.

14.4Rates of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for unprocessed potatoes — 50 cents per tonne of unprocessed potatoes;

• (b)

  for processing potatoes — 50 cents per tonne of processing potatoes.

14.5What are the eligible industry bodies for potatoes

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act:

• (a)

  the eligible industry body for unprocessed potatoes is the Australian Vegetable and Potato Growers’ Federation Inc. — Potato Group; and

• (b)

  the eligible industry body for processing potatoes is the Potato Processors Association of Australia.

  Part 15Stone fruit

15.1Stone fruit are leviable horticultural products

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

15.2What stone fruit are exempt from levy

 For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, stone fruit sold by a producer directly to a processor for processing is exempt from levy.

Note   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.

15.3Rates of levy — Australian Horticultural Corporation

 For subclause  4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for stone fruit packed in standard trays — 3 cents per standard tray;

• (b)

  for stone fruit packed in standard boxes — 6 cents per standard box;

• (c)

  for bulk stone fruit of more than 10 kilograms — $6 per tonne of stone fruit.

Note  Bulk stone fruit, standard box and standard tray are defined for stone fruit in clause 15.2 of Part 15 of Schedule 22 to the Collection Regulations.

15.4Rates of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for stone fruit packed in standard trays — 2 cents per standard tray;

• (b)

  for stone fruit packed in standard boxes — 4 cents per standard box;

• (c)

  for bulk stone fruit of more than 10 kilograms — $4 per tonne of stone fruit.

Note 1 Bulk stone fruit, standard box and standard tray are defined for stone fruit in clause 15.2 of Part 15 of Schedule 22 to the Collection Regulations.

Note 2 For the rate of NRS excise levy on stone fruit, see clause 8 of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998.

15.5What is the eligible industry body for stone fruit

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for stone fruit is the Australian Fresh Stone Fruit Growers Association Inc.

Part 16Strawberries

16.1Strawberries are leviable horticultural products

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

16.2Imposition of levy

 For subclause 2 (2) of Schedule 15 to the Excise Levies Act, levy is imposed on strawberries that:

• (a)

  are produced in Australia; and

• (b)

  are sold by the producer or used by the producer in the production of other goods.

16.3Presumed production in Australia

 For subclause 2 (2) of Schedule 15 to the Excise Levies Act, the amount of strawberries presumed to be produced in Australia is to be determined by reference to the number of strawberry runners purchased for use in the production of the strawberries.

16.4Rate of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is $8 for every 1 000 strawberry runners, or part of every 1 000 strawberry runners, sold for use in the production of the strawberries.

Note   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.

16.5What is the eligible industry body for strawberries

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for strawberries is Strawberries Australia Inc.

Part 17Vegetables

17.1Application

 This Part applies to vegetables, except:

• (a)

  asparagus; or

• (b)

  garlic; or

• (c)

  hard onions; or

• (d)

  herbs (other than fresh culinary shallots and parsley); or

• (e)

  melons; or

• (f)

  mushrooms; or

• (g)

  potatoes (other than sweet potatoes); or

• (h)

  seed sprouts; or

• (i)

  tomatoes; or

• (j)

  vegetables of a kind for which a rate of levy for subclause 4 (3) of Schedule 15 to the Excise Levies Act is applicable, other than the rates of levy fixed by this Part.

Note 1   For potatoes, see Part 14 of this Schedule and Division 2 of Part 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Note 2   For NRS levy on hard onions, see Schedule 4 to the National Residue Survey (Customs) Levy Act 1998, Schedule 9 to the National Residue Survey (Excise) Levy Act 1998 and

Division 2 of Part 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

17.2Vegetables are leviable horticultural products

 For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, vegetables to which this Part applies are leviable horticultural products.

Note   Clauses 17.3 and 17.4 intentionally not used.

17.5Rate of levy — Horticultural Research and Development Corporation

• (1)

  For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.5% of the amount paid for the vegetables to which this Part applies at the first point of sale.

• (2)

  However, if the vegetables are first sold after being processed, the rate of levy is 0.5% of the amount that would have been paid for the vegetables if the vegetables had first been sold before processing.

• (3)

  For subclause (2), the amount that would have been paid for the vegetables is:

  • (a)

    if unprocessed vegetables of the same kind are sold on the same day — the market price for those vegetables on that day; or

  • (b)

    in any other case — the value of the vegetables immediately before processing.

• (4)

  For paragraph (3) (b), the value of the vegetables before processing must be substantiated by the producer’s financial records in accordance with:

  • (a)

    Australian Accounting Standard 2 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Research Foundation, as in force at the commencement of this Part; and

  • (b)

    Accounting Standard AASB 1019 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Standards Board, as in force at the commencement of this Part.

Note   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.

17.6What is the eligible industry body for vegetables

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for vegetables to which this Part applies is the Australian Vegetable and Potato Growers’ Federation Inc. — Vegetable Group.

17.7Transitional

• (1)

  This clause applies if:

  • (a)

    the first sale of vegetables to which subclauses 17.5 (2) and (3) apply happened before 1 July 1999; and

  • (b)

    the sale price of the vegetables was less than the price worked out under subclause 17.5 (3).

• (2)

  The amount of levy payable for vegetables to which this clause applies is calculated as if subclauses 17.5 (2), (3) and (4) were not in force.

Schedule 3Amendments commencing on 1 January 2001

(regulation 3)

Do not delete: Schedule Part placeholder

[1]Schedule 9, paragraph 1 (a)

omit

$10

insert

$11

[2]Schedule 9, paragraph 1 (c)

omit

$29

insert

$32

[3]Schedule 15, Part 8, clause 8.2, note 2

omit

[4]Schedule 15, Part 8, after clause 8.2

insert

8.3Rates of levy — Australian Horticultural Corporation

For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for custard apples packed in standard trays — 20 cents per standard tray;

• (b)

  for custard apples packed in standard boxes — 20 cents per standard box;

• (c)

  for bulk custard apples — $25 per tonne.

Note   Bulk custard apples, standard box and standard tray are defined for custard apples in clause 8.2 of Part 8 of Schedule 22 to the Collection Regulations.

[5]Schedule 26

substitute

Schedule 26Wine grapes

1Definition for Schedule 26

 In this Schedule:

grape industry means the industry concerned with the production of grapes for processing.

2Rate of levy on prescribed goods

 For paragraph 7 (1) (a) of Schedule 26 to the Excise Levies Act, an amount calculated in accordance with the following table is the amount referred to in that paragraph in respect of the year referred to in that paragraph.

Quantity of prescribed goods used in a year (tonnes)	Amount of levy
Not more than 10	$200
More than 10 but not more than 3 000	$180 + $4.20 for each tonne
More than 3 000 but not more than 6 000	$12 780 + $3.80 for each tonne over 3 000 tonnes
More than 6 000 but not more than 9 000	$24 180 + $2.00 for each tonne over 6 000 tonnes
More than 9 000 but not more than 12 000	$30 180 + $1.30 for each tonne over 9 000 tonnes
More than 12 000 but not more than 20 000	$34 080 + $0.60 for each tonne over 12 000 tonnes
More than 20 000 but not more than 40 000	$38 880 + $0.50 for each tonne over 20 000 tonnes
More than 40 001	$48 880 + $0.40 for each tonne over 40 000 tonnes

3Research amount

 For the definition of research amount in subclause 7 (2) of Schedule 26 to the Excise Levies Act, the amount is $3.

4Gross value of production for prescribed goods

 For the purposes of subclause 7 (4) of Schedule 26 to the Excise Levies Act, the manner in which the Minister is to determine the gross value of production of prescribed goods for a year is in accordance with the following formula:

 where:

A is the estimated gross value of grapes to be produced by the grape industry in that year, as shown in figures supplied by the Australian Bureau of Agricultural and Resource Economics.

B is the gross value of grapes produced by the grape industry in the 2 years immediately before that year, as shown in figures supplied by the Australian Bureau of Agricultural and Resource Economics.

Notes

1. These Regulations amend Statutory Rules 1999 No. 302, as amended by 2000 Nos. 132 and 176.

2. Made by the Governor-General on 29 August 2000, and notified in the Commonwealth of Australia Gazette on 30 August 2000.