Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 8) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 8)1

Statutory Rules 2003 No. 1392

I, GUY STEPHEN MONTAGUE GREEN, Administrator 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 25 June 2003

G. S. M. GREEN

Administrator

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. 8).

2Commencement

These Regulations commence on 1 July 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 15, after Part 20

insert

Part 21Mangoes

21.1Mangoes are leviable horticultural products

For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, mangoes are leviable horticultural products.

21.2What mangoes are exempt from levy

1. (1)

   For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, mangoes are exempt from levy if:

   1. (a)

      the mangoes are sold by the producer by retail sale; and

   2. (b)

      the total amount of levy that the producer would be liable to pay in the levy year on mangoes sold by retail sale would be less than $100.

Note Retail sale, for mangoes, is defined in clause 21.2 of Schedule 22 to the Collection Regulations.

1. (2)

   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, mangoes sold or used in a levy year by a producer for processing are exempt from levy.

Note 1 Fruit conditioning, cleaning, sorting, grading and packing of mangoes are not processes for the definition of process in the Collection Act — see clause 21.4 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.

21.3Rate of levy — marketing component

For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1 cent per kilogram of mangoes.

Note 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.

21.4Rate of levy — research and development component

For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.75 of a cent per kilogram of mangoes.

Note 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.

21.5What is the eligible industry body for mangoes

For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for mangoes is the Australian Mango Industry Association (ABN 50 713 775 301).

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 and 136.

2. Notified in the Commonwealth of Australia Gazette