Primary Industries (Excise) Levies Amendment (Sweet Potatoes, Chestnuts and Olives) Regulation 2015 (Cth)
Primary Industries (Excise) Levies Amendment (Sweet Potatoes, Chestnuts and Olives) Regulation 2015
Select Legislative Instrument No. 222, 2015
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 regulation.
Dated 10 December 2015
Peter Cosgrove
Governor‑General
By His Excellency’s Command
Anne Ruston
Parliamentary Secretary to the Minister for Agriculture and Water Resources
Contents
1............ Name.................................................................................................. 1
2............ Commencement.................................................................................. 1
3............ Authority............................................................................................ 1
4............ Schedules............................................................................................ 1
Schedule 1—Amendments relating to sweet potatoes 2
Primary Industries (Excise) Levies Regulations 1999 2
Schedule 2—Amendments relating to chestnuts and olives 6
Primary Industries (Excise) Levies Regulations 1999 6
1Name
This is the Primary Industries (Excise) Levies Amendment (Sweet Potatoes, Chestnuts and Olives) Regulation 2015.
2Commencement
(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 | 1 January 2016. | 1 January 2016 |
Note:This table relates only to the provisions of this instrument as originally made.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.
(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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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 relating to sweet potatoes
Primary Industries (Excise) Levies Regulations 1999
1 Clause 1.1 of Schedule 15
Insert:
sweet potato means the starchy, tuberous roots of the genus and species known as Ipomoea batatas.
2 Paragraph 17.1(g) of Schedule 15
Omit “(other than sweet potatoes)”.
3 After paragraph 17.1(h) of Schedule 15
Insert:
(ha) sweet potatoes; or
4 Subclause 17.5(4) of Schedule 15
Omit all the words after “in accordance”, substitute “with generally accepted accounting principles”.
5 At the end of Schedule 15
Add:
Part 30—Sweet potatoes
Division 30.1—Product levy
30.1 Sweet potatoes are leviable horticultural products
For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, sweet potatoes are leviable horticultural products.
30.2 Rates of levy—marketing component
(1) For subclause 4(1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1% of the amount paid for sweet potatoes at the first point of sale.
(2) However, if sweet potatoes are first sold after being processed, the rate of levy is 1% of the amount that would have been paid for the sweet potatoes if the sweet potatoes had first been sold before processing.
(3) For subclause (2), the amount that would have been paid for the sweet potatoes is:
(a) if unprocessed sweet potatoes of the same kind are sold on the same day—the market price for those sweet potatoes on that day; or
(b) in any other case—the value of the sweet potatoes immediately before processing.
(4) For paragraph (3)(b), the value of the sweet potatoes before processing must be substantiated by the producer’s financial records in accordance with generally accepted accounting principles.
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.
30.3 Rates of levy—research and development component
(1)For subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.485% of the amount paid for the sweet potatoes at the first point of sale.
(2) However, if the sweet potatoes are first sold after being processed, the rate of levy is 0.485% of the amount that would have been paid for the sweet potatoes if the sweet potatoes had first been sold before processing.
(3) For subclause (2), the amount that would have been paid for the sweet potatoes is the amount that would have been paid for the sweet potatoes calculated in accordance with subclauses 30.2(3) and (4) of this Schedule.
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.
30.4 What is the eligible industry body for sweet potatoes
(1) For subclause 6(7) of Schedule 15 to the Excise Levies Act, in relation to a recommendation relating to the marketing component of a levy under this Part, the eligible industry body for sweet potatoes is the Australian Sweetpotato Growers Inc. (ABN 82 577 850 667).
(2) For subclauses 6(7), (8) and (10) of Schedule 15 to the Excise Levies Act, other than in relation to a recommendation relating to the marketing component of a levy under this Part, the eligible industry body for sweet potatoes is Ausveg Limited (ABN 25 107 507 559).
Division 30.2—Special purpose levies
30.5 PHA levy
(1) For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on sweet potatoes on which levy is imposed by Schedule 15 to the Excise Levies Act.
(2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on sweet potatoes is 0.0150% of the amount paid for the sweet potatoes at the first point of sale.
(3) However, if the sweet potatoes are first sold after being processed, the rate of PHA levy is 0.0150% of the expected price of the sweet potatoes.
(4) For subclause (3), the expected price of the sweet potatoes is the amount that would have been paid for the sweet potatoes calculated in accordance with subclauses 30.2(3) and (4) of this Schedule.
(5) For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on sweet potatoes is payable by the producer of the sweet potatoes.
Note: In relation to PHA levy, see the Plant Health Australia (Plant Industries) Funding Act 2002.
30.6 EPPR levy
(1) For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on sweet potatoes on which levy is imposed by Schedule 15 to the Excise Levies Act.
(2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on sweet potatoes is nil.
(3) For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on sweet potatoes is payable by the producer of the sweet potatoes.
Note: In relation to EPPR levy, see the Plant Health Australia (Plant Industries) Funding Act 2002.
6 Subclause 2.2(3) of Schedule 27
Omit all the words after “in accordance”, substitute “with generally accepted accounting principles”.
Schedule 2—Amendments relating to chestnuts and olives
Primary Industries (Excise) Levies Regulations 1999
1 Subclause 6.7(2) of Schedule 15
Omit “nil”, substitute “$10 per tonne of chestnuts”.
2 At the end of Division 29.1 of Schedule 15
Add:
29.5A What is the eligible industry body for olives
For subclauses 6(7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for olives is the Australian Olive Association Ltd. (ABN 57 072 977 489).
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