Primary Industries (Excise) Levies Amendment (Thoroughbred Horses) Regulations 2017 (Cth)

Primary Industries (Excise) Levies Amendment (Thoroughbred Horses) 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 10 August 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 (Thoroughbred Horses) 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 September 2017.	1 September 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Note: This table relates only to the provisions of this instrument as originally made.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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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 12—Thoroughbred horses

12.1Imposition of levy

1. (1)

   For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, levy is imposed on thoroughbred horses.

2. (2)

   Levy is not imposed by this Part on a thoroughbred horse that is a mare unless the mare is recorded in a mare return lodged by the producer of the mare with Racing Australia for registration in the Australian Stud Book.

3. (3)

   Levy is not imposed by this Part on a thoroughbred horse that is a stallion unless:

   1. (a)

      the stallion covers a mare; and

   2. (b)

      the covering is recorded in a declaration of service lodged by the producer of the stallion with Racing Australia for registration in the Australian Stud Book.

   Note 1: 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 50(1) of the Rural Industries Research and Development Corporation Regulations 2000.

   Note 2: 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 50(2) of the Rural Industries Research and Development Corporation Regulations 2000.

12.2Rate of levy

The rate of levy imposed by this Part on a thoroughbred horse is as follows:

1. (a)

   for a mare—$10 for each mare included in a mare return in a levy year;

2. (b)

   for a stallion—$10 for each mare covered by the stallion in a levy year, if the covering is recorded in a declaration of service.

12.3Who pays the levy

Levy imposed by this Part on a thoroughbred horse is payable:

1. (a)

   for a mare—by the producer of the mare; and

2. (b)

   for a stallion—by the producer of the stallion.