Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 8) (Cth)

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Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 8)1

Statutory Rules 2001 No. 2342

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 29 August 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. 8).

2Commencement

 These Regulations commence on 1 October 2001.

3Amendment of Primary Industries (Excise) Levies Regulations 1999

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

Schedule 1Amendments

(regulation 3)

  

[1]Reader’s guide, clause 5A

omit

on kangaroos and on wool,

insert

on kangaroos, wool and farmed prawns,

[2]Reader’s guide, clause 9A

omit

on wool,

insert

on wool and farmed prawns,

[3]Schedule 27, after Part 2

insert

Part 3Farmed prawns

3.1Meaning of farmed prawns

 In these Regulations:

farmed prawns means prawns that are:

  • (a)

    produced in Australia by aquaculture; and

  • (b)

    described in an item in table 3.1.

Table 3.1   Farmed prawns

Item

Common name

Scientific name

1

Banana Prawn

Penaeus merguiensis

2

Black Tiger Prawn

Penaeus monodon

3

Brown Tiger Prawn

Penaeus esculentis

4

Kuruma Prawn

Penaeus japonicus

5

School Prawn

Metapenaeus macleayi

3.2Imposition of levy

 For clause 2 of Schedule 27 to the Excise Levies Act, levy is imposed on farmed prawns that, after the commencement of this Part, are:

  • (a)

    delivered, other than for storage, by the producer to another person; or

  • (b)

    sold by the producer; or

  • (c)

    used by the producer in the production of other goods.

3.3Rate of levy

 For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 3.64 cents per kilogram of farmed prawns, weighed before any part of the prawns is removed.

3.4Who pays the levy

 For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on farmed prawns is payable by the producer of the prawns.

Note As to who is theproducer in relation to excise levy on farmed prawns, see paragraph 3.4 (a) of Schedule 37 to the Collection Regulations.

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 and 217.

2. Notified in the Commonwealth of Australia Gazette

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