Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 18) (Cth)
Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 18) 1
Statutory Rules 2003 No. 333 2
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 18 December 2003
P. M. JEFFERY
Governor-General
By His Excellency’s Command
JUDITH TROETH
Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry
These Regulations are the
Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 18) .
These Regulations commence on 1 February 2004.
3 Amendment of Primary Industries (Excise) Levies Regulations 1999 Schedule 1 amends the
Primary Industries (Excise) Levies Regulations 1999 .
(regulation 3)
insert
fresh lychees mean unprocessed lychees.
Note Cleaning, sorting, grading and packing of lychees are not processes for the definition ofprocess in the Collection Act — see clause 23.4 of Schedule 22 to the Collection Regulations.
For the definition of
leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, lychees are leviable horticultural products.
For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, lychees are exempt from levy if:
(a) the lychees are sold by the producer by retail sale; and
(b) the total amount of levy that the producer would be liable to pay in the levy year on lychees sold by retail sale would be less than $100.
Note 1 Retail sale , for lychees, is defined in clause 23.2 of Schedule 22 to the Collection Regulations.
Note 2 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.
For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 2.5 cents per kilogram of fresh lychees.
23.5 Rate of levy — research and development component For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is:
(a) 5.5 cents per kilogram of fresh lychees; and
(b) 1 cent per kilogram of lychees used or sold by a producer for processing.
23.6 What is the eligible industry body for lychees For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for lychees is the Australian Lychee Growers Association (ABN 45 591 381 594).
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, 225, 288, 304, 326 and 328.
2. Notified in the
Commonwealth of Australia Gazette
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