Primary Industries (Excise) Levies Amendment Regulations 2011 (No. 5) (Cth)

Primary Industries (Excise) Levies Amendment Regulations 2011 (No. 5)¹

Select Legislative Instrument 2011 No. 207

I, QUENTIN BRYCE, 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 23 November 2011

QUENTIN BRYCE

Governor-General

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. 5).

Commencement

These Regulations commence on 1 January 2012.

Amendment of Primary Industries (Excise) Levies Regulations 1999

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

Schedule 1 Amendments

(regulation 3)

[1] Schedule 15, before clause 14.1

insert

Division 14.1 Product levy

[2] Schedule 15, paragraph 14.4 (a)

omit

49

insert

48

[3] Schedule 15, clause 14.4A

omit

[4] Schedule 15, after clause 14.5

insert

Division 14.2 Special purpose levies

[5] Schedule 15, before Part 15

insert

14.6PHA levy

For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on potatoes on which levy is imposed by Schedule 15 to the Excise Levies Act.

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

(a)2 cents per tonne of unprocessed potatoes; and

(b)1 cent per tonne of processing potatoes.

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

14.7EPPR levy

For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on unprocessed potatoes on which levy is imposed by Schedule 15 to the Excise Levies Act.

For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on unprocessed potatoes is nil.

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

Note In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

[6] Schedule 15, before clause 17.1

insert

Division 17.1 Product levy

[7] Schedule 15, subclause 17.5 (1) and subclause 17.5 (2)

omit

0.4925%

insert

0.485%

[8] Schedule 15, clause 17.5A

omit

[9] Schedule 15, after clause 17.7

insert

Division 17.2 Special purpose levies

[10] Schedule 15, before Part 18

insert

17.8PHA levy

For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on vegetables to which this Part applies.

For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on vegetables is 0.0150% of the amount paid for the vegetables at the first point of sale.

However, if the vegetables are first sold after being processed, the rate of PHA levy is 0.0150% of the expected price of the vegetables.

For subclause (3), the expected price of the vegetables is the amount that would have been paid for the vegetables calculated in accordance with subclauses 17.5 (3) and (4) of this Schedule.

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

17.9EPPR levy

For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on vegetables on which levy is imposed by Schedule 15 to the Excise Levies Act.

For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on vegetables is nil.

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

Note In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Note

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