Primary Industries (Excise) Levies Amendment Regulations 2008 (No. 2) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2008 (No. 2)¹

Select Legislative Instrument 2008 No. 85

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 30 May 2008

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

TONY BURKE

Minister for Agriculture, Fisheries and Forestry

Name of Regulations

These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2008 (No. 2).

Commencement

These Regulations commence on 1 July 2008.

Amendment of Primary Industries (Excise) Levies Regulations 1999

Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.

Schedule 1 Amendment

(regulation 3)

Schedule 15, after Part 26

insert

Part 27 Bananas

Division 27.1 Product levy

27.1Bananas are leviable horticultural products

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

27.2What bananas are exempt from levy

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

(a)the bananas 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 bananas sold by retail sale would be less than $100.

Note Retail sale, for bananas, is defined in clause 27.2 of Schedule 22 to the Collection Regulations.

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

Note Fruit conditioning, cleaning, sorting, grading and packing of bananas are not processes for the definition of process in the Collection Act — see clause 27.4 of Schedule 22 to the Collection Regulations.

27.3Rate of levy — marketing component

For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1.16 cents per kilogram of bananas.

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.

27.4Rate of levy — research and development component

For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.54 of a cent per kilogram of bananas.

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.

27.5What is the eligible industry body for bananas

For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for bananas is the Australian Banana Growers’ Council Inc (ABN 60 381 740 734).

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See