Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 9) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 9)1

Statutory Rules 2003 No. 1422

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. 9).

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 27, after Part 4

insert

Part 5Bees

5.1Definitions for Part 5

In this Part:

bee means a bee of the species Apis mellifera, commonly known as the European honeybee.

queen bee means a fertile female bee.

5.2Imposition of levy

For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on queen bees produced in Australia and sold by the producer.

5.3Rate of levy — research and development component

1. (1)

   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is:

   1. (a)

      for queen bees sold for $20 or less — 0.5% of the sale price for each queen bee at the first point of sale; or

   2. (b)

      in any other case — 10 cents for each queen bee sold at the first point of sale.

2. (2)

   For subclause (1), if a queen bee is sold as part of a transaction and the price for the queen bee is not separately determined, the queen bee is taken to have been sold for $9.

Note Sale price is taken not to include net GST — see regulation 3A of these Regulations.

5.4Who pays the levy

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

Note Under paragraph (j) of the definition of producer in subsection 4 (1) of the Collection Act, the producer, in relation to queen bees on which levy is imposed, is the grower or breeder of the bees.

5.5What queen bees are exempt from levy

For clause 12 of Schedule 27 to the Excise Levies Act, queen bees are exempt from levy in a levy year if the total amount of levy and charge on queen bees that the producer of the queen bees would be liable to pay in the levy year is less than $50.

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 and 139.

2. Notified in the Commonwealth of Australia Gazette