Primary Industries (Excise) Levies Amendment (Tea Tree Oil) Regulations 2017 (Cth)

Primary Industries (Excise) Levies Amendment (Tea Tree Oil) 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 18 May 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 (Tea Tree Oil) 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	1 July 2017.	1 July 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Note: This table relates only to the provisions of this instrument as originally made.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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

In the appropriate position in Schedule 27

Insert:

Part 11—Tea tree oil

Division 11.1—Product levy

11.1Definitions

In this Part:

tea tree oil has the same meaning as in clause 13.2 of Part 13 of Schedule 37 to the Collection Regulations.

11.2Imposition of levy

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

1. (a)

   produced in Australia (whether before or after the commencement of this Part); and

2. (b)

   sold in Australia by the producer after the commencement of this Part.

Note: The levy is attached to the Rural Industries Research and Development Corporation—see section 5 of the Primary Industries Research and Development Act 1989 and subregulation 47(1) of the Rural Industries Research and Development Corporation Regulations 2000.

11.3Rate of levy

For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy imposed by clause 11.2 of this Division is 25 cents per kilogram of tea tree oil.

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 47(2) of the Rural Industries Research and Development Corporation Regulations 2000.

11.4Who pays the levy

For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by clause 11.2 of this Division is payable by the producer of the tea tree oil.

Division 11.2—EPPR levy

11.5Imposition and rate of EPPR levy

1. (1)

   For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on tea tree oil on which levy is imposed by clause 11.2 of Division 11.1 of this Part.

2. (2)

   For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy imposed by subclause (1) of this clause is nil.

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

11.6Who pays the EPPR levy

For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by subclause 11.5(1) of this Division is payable by the producer of the tea tree oil.

Division 11.3—Exemption from levy

11.7Exemption from levy

For the purposes of clause 12 of Schedule 27 to the Excise Levies Act, the producer of tea tree oil is exempt from liability to pay levy imposed by this Part in relation to a levy year if the total amount of levy that the producer would be liable to pay in relation to tea tree oil sold by retail sale by the producer in the levy year is less than $25.