Primary Industries (Excise) Levies Amendment Regulations 2011 (No. 1) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2011 (No. 1)¹

Select Legislative Instrument 2011 No. 8

I, PROFESSOR MARIE BASHIR, AC, CVO, Administrator of the Government 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 24 February 2011

MARIE BASHIR

Administrator

By Her Excellency’s Command

MIKE KELLY

Parliamentary Secretary for Agriculture, Fisheries and Forestry

Name of Regulations

These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2011 (No. 1).

Commencement

These Regulations commence on 1 April 2011.

Amendment of Primary Industries (Excise) Levies Regulations 1999

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

Schedule 1 Amendment

(regulation 3)

[1] Schedule 27, after Part 8

insert

Part 9 Ginger

9.1 Definition

In this Part:

ginger means a rhizome of a plant of a variety of the species Zingiber officinale.

9.2 Imposition of levy

For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on ginger that:

(a) is produced in Australia; and

(b) is sold by the producer to a first purchaser, buying agent, selling agent, processor or wholesale produce market.

Note For the meaning of processor in this clause, see clause 10.5 of Part 10 of Schedule 37 to the Collection Regulations.

9.3 Rate of levy — research and development component

For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy on ginger is 0.5% of the sale price at the first point of sale.

Note Sale price is taken to exclude net GST — see regulation 3A.

9.4 Who pays the levy

For clause 11 of Schedule 27 to the Excise Levies Act, the levy on ginger is payable by the producer of the ginger.

Note

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