Primary Industries (Excise) Levies Amendment Regulations 2002 (No. 10) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2002 (No. 10)1

Statutory Rules 2002 No. 2942

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 November 2002

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

WARREN TRUSS

Minister for Agriculture, Fisheries and Forestry

1Name of Regulations

These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2002 (No. 10).

2Commencement

These Regulations commence on 1 January 2003.

3Amendment of Primary Industries (Excise) Levies Regulations 1999

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

Schedule 1Amendment

(regulation 3)

  

[1]Schedule 27

insert at the end

Part 6Sugar

6.1Definition for Part 6

In this Part:

retail-packaged sugar means sugar that has been prepared and packaged so as to be able to be sold by retail sale without any further preparation or packaging.

6.2Imposition of levy

For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on:

1. (a)

   retail-packaged sugar produced in Australia after the commencement of this Part; and

2. (b)

   sugar that is an ingredient in goods for human consumption that are produced in Australia after the commencement of this Part.

Note The purpose of this levy is to fund the Commonwealth Government’s Sugar Industry Reform Program. A charge is also being imposed under the Customs Charges Act (see Part 4 of Schedule 14 to the Customs Charges Regulations). It is intended to collect the levy and charge until the financial requirements of the Program (including administrative costs) are met.

6.3Rate of levy

For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 3 cents per kilogram of leviable sugar.

6.4Who pays the levy

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

6.5What sugar is exempt from levy

For clause 12 of Schedule 27 to the Excise Levies Act:

1. (a)

   retail-packaged sugar is exempt from levy if it is exported from Australia; and

2. (b)

   sugar that is an ingredient in goods for human consumption that are produced in Australia is exempt from levy if the goods are exported from Australia.

Note A refund may be payable if levy is paid on sugar that is exempt from levy under this clause. See section 18 of the Collection Act and clause 6.17 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, 217, 234, 258 and 260; 2002 Nos. 3, 55, 68, 107, 155, 192, 274, 287 and 290.

2. Notified in the Commonwealth of Australia Gazette