Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 14) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 14)1

Statutory Rules 2003 No. 2882

I, PHILIP MICHAEL JEFFERY, 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 20 November 2003

P. M. JEFFERY

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 2003 (No. 14).

2Commencement

These Regulations commence on 1 January 2004.

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, Part 1

substitute

Part 1Macropods

1.1Definitions

In this Part:

macropod means a macropod that has been killed in its habitat by a shot from a firearm.

1.2Imposition of levy

1. (1)

   Subject to subclause (2), levy is imposed on the processing at a processing establishment of:

   1. (a)

      macropods intended for human consumption; or

   2. (b)

      macropods intended for animal consumption;

if the processing occurs after the commencement of this Part.

1. (2)

   Levy is not imposed on the processing of macropods by a producer, or by a person on behalf of a producer, if:

   1. (a)

      the macropods are harvested for consumption:

      1. (i)

         by the producer, members of the producer’s household, the producer’s employees or animals owned by the producer; and

      2. (ii)

         on premises owned or occupied by the producer; and

   2. (b)

      the macropods are harvested on premises owned or occupied by the producer.

Note 1 The levy mentioned in subclause 1.2 (1) is attached to the Rural Industries Research and Development Corporation — see section 6 of the Primary Industries and Energy Research and Development Act 1989 and regulation 17 of the Rural Industries Research and Development Corporation Regulations 2000.

Note 2 For the operative rate of NRS excise levy on kangaroos (there is no NRS levy on other macropods), see regulation 61 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

1.3Rate of levy

The rate of levy imposed by this Part on the processing of macropods is:

1. (a)

   for paragraph 1.2 (1) (a) — 6.5 cents per carcase; or

2. (b)

   for paragraph 1.2 (1) (b) — 3 cents per carcase.

1.4Who pays the levy

Levy imposed by this Part on the processing of macropods is payable by the producer of the macropods.

Note Producer is defined for macropods in clause 1.4 of Part 1 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, 290, 294, 307 and 324; 2003 Nos. 3, 11, 14, 28, 80, 113, 136, 139, 142, 145, 216, 221 and 225.

2. Notified in the Commonwealth of Australia Gazette