Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 10) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 10)1

Statutory Rules 2001 No. 2602

I, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries (Excise) Levies Act 1999.

Dated 27 September 2001

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

JUDITH TROETH

Parliamentary Secretary to the Minister for Agriculture,

Fisheries and Forestry

1Name of Regulations

 These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 10).

2Commencement

 These Regulations commence on 1 January 2002.

3Amendment of Primary Industries (Excise) Levies Regulations 1999

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

Schedule 1Amendments

(regulation 3)

  

[1]Schedule 15, clause 17.1, after note 2

insert

Note 3   For Agaricus mushrooms, see Part 18 of this Schedule.

[2]Schedule 15, after Part 17

insert

Part 18Agaricus mushrooms

18.1Agaricus mushrooms are leviable horticultural products

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

Note Agaricus mushroom is defined in clause 18.2 of Schedule 22 to the Collection Regulations

18.2Imposition of levy

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

• (a)

  are produced in Australia; and

• (b)

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

18.3Presumed production in Australia

 For subclause 2 (2) of Schedule 15 to the Excise Levies Act, the amount of Agaricus mushrooms presumed to be produced in Australia is to be determined by reference to the number of kilograms of mushroom spawn produced or purchased for use in the production of the Agaricus mushrooms.

18.4What Agaricus mushrooms are exempt from levy

 For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, if a producer produces or purchases more than 250 000 kilograms of mushroom spawn in a levy year for the production of Agaricus mushrooms, every kilogram of mushroom spawn over 250 000 kilograms is exempt from levy in that levy year.

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.

18.5Rate of levy — marketing component

 For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is $2 for every kilogram of mushroom spawn produced or purchased for use in the production of the Agaricus mushrooms.

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.

18.6Rate of levy — research and development component

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 16 cents for every kilogram of mushroom spawn produced or purchased for use in the production of the Agaricus mushrooms.

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   Subclause 18.7 intentionally not used.

18.8What is the eligible industry body for Agaricus mushrooms

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for Agaricus mushrooms is Australian Mushroom Growers Association Limited (ACN 001 491 461).

Notes

1. These Regulations amend Statutory Rules 1999 No. 302, as amended by 2000 Nos. 132, 176, 237 (as amended by 2000 No. 265), 265, 320 and 345; 2001 Nos. 6, 61, 95, 109, 113, 152, 217, 234 and 258.

2. Notified in the Commonwealth of Australia Gazette