Primary Industries (Excise) Levies Amendment (Seed Cotton) Regulations 2017 (Cth)

Primary Industries (Excise) Levies Amendment (Seed Cotton) Regulations 2017

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 23 March 2017

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Barnaby Joyce

Deputy Prime Minister and Minister for Agriculture and Water Resources

Contents

1Name

This instrument is the Primary Industries (Excise) Levies Amendment (Seed Cotton) Regulations 2017.

2Commencement

1. (1)

   Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. The whole of this instrument	The day after this instrument is registered.	25 March 2017

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

1. (2)

   Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3Authority

This instrument is made under the Primary Industries (Excise) Levies Act 1999.

4Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Primary Industries (Excise) Levies Regulations 1999

1

At the end of Schedule 27

Add:

Part 10—Seed cotton

10.1Definitions

In this Part:

leviable cotton has the same meaning as in clause 1 of Schedule 5 to the Primary Industries (Excise) Levies Act 1999.

seed cotton has the same meaning as in clause 12.2 of Part 12 of Schedule 37 to the Collection Regulations.

10.2Levy

1. (1)

   For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, levy is imposed on seed cotton if:

   1. (a)

      on or after the day mentioned in subclause (3), the seed cotton is harvested; and

   2. (b)

      at the time the seed cotton is harvested, the seed cotton is intended for export.

   Note: The levy is attached to the Cotton Research and Development Corporation—see subsection 5(1) of the Primary Industries Research and Development Act 1989 and subregulation 5(1) of the Cotton Research and Development Corporation Regulations 1990.

2. (2)

   However, levy is not imposed by this Part on seed cotton if:

   1. (a)

      leviable cotton is produced from the seed cotton; and

   2. (b)

      the production of the leviable cotton occurs in Australia.

   Note: For the refund of amounts of levy that are overpaid, see section 18 of the Collection Act.

3. (3)

   For subclause (1), the day is:

   1. (a)

      if this Part commences on or before 1 April 2017—1 April 2017; and

   2. (b)

      if this Part commences after 1 April 2017—the first day of the first month after the commencement of this Part.

4. (4)

   For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is $3.99 per tonne of seed cotton.

   Note: The whole of the levy is the research component of the levy—see subsection 5(3) of the Primary Industries Research and Development Act 1989 and subregulation 5(2) of the Cotton Research and Development Corporation Regulations 1990.

10.3PHA levy

1. (1)

   For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, PHA levy is imposed on seed cotton on which levy is imposed by clause 10.2.

2. (2)

   For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy is $0.07 per tonne of seed cotton.

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

10.4EPPR levy

1. (1)

   For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on seed cotton on which levy is imposed by clause 10.2.

2. (2)

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

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

10.5Who pays the levy

For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part is payable by the producer of the seed cotton.