Primary Industries (Excise) Levies Amendment Regulations 2002 (No. 9) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2002 (No. 9)1

Statutory Rules 2002 No. 2902

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

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 2002 (No. 9).

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 1Amendments

(regulation 3)

  

[1]Schedule 15, clause 10.1, at the foot

insert

Note Macadamia nut is defined in clause 10.2 of Schedule 22 to the Collection Regulations.

[2]Schedule 15, clause 10.2, except the notes

substitute

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:

1. (a)

   the macadamia nuts dealt with by a person if the total amount of charge and levy on macadamia nuts that the person would be liable to pay in the levy year is less than $120;

2. (b)

   for a producer who grew and dealt with, in the 2000 levy year, an aggregate consigned mass of macadamia nuts that was more than 1 668 tonnes — the excess of macadamia nuts over 1 668 tonnes.

[3]Schedule 15, clauses 10.3 and 10.4

substitute

10.3Rate of levy

The rate of levy imposed by Schedule 15 to the Excise Levies Act is the sum of the rate prescribed for the marketing component and the rate prescribed for the research and development component and is:

1. (a)

   for macadamia nuts in shell — 7.8 cents per kilogram of consigned mass;

Note Consigned mass and in shell are defined for macadamia nuts in clause 10.2 of Schedule 22 to the Collection Regulations.

1. (b)

   for dried kernels of macadamia nut — 24.58 cents per kilogram.

Note 1 Dried kernel is defined for macadamia nuts in clause 10.2 of Schedule 22 to the Collection Regulations.

Note 2 The rate for dried kernels is determined by the formula:

Rate for dried kernels = 7.8 cents / (MCR x TKRR); where the moisture conversion rate (MCR) = .93264 and the total kernel recovery rate (TKRR) = .3403.

The moisture conversion rate is the fraction:

and the total kernel recovery rate is the average industry recovery rate for three seasons, both rates as determined by the Australian Macadamia Society Limited.

10.4Rate of levy — components

1. (1)

   For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy prescribed (as the marketing component of the levy) is 70.5% of the amount payable under clause 10.3.

2. (2)

   For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy prescribed (as the research and development component of the levy) is 29.5% of the amount payable under clause 10.3.

Note 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.

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 and 287.

2. Notified in the Commonwealth of Australia Gazette