Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999 (Cth)

Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999

Statutory Rules 1999 No. 267 as amended

made under the

Primary Industries (Excise) Levies Act 1999

This compilation was prepared on 23 February 2000

taking into account amendments up to SR 2000 No. 4

Prepared by the Office of Legislative Drafting

Attorney-General’s Department, Canberra

Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999

Statutory Rules 1999 No. 267 as amended

made under the

Primary Industries (Excise) Levies Act 1999

Contents

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1Name of Regulations[see Note 1]

 These Regulations are the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999.

2Commencement

 These Regulations commence on 1 January 2000.

3Definitions

 In these Regulations:

consigned mass, for macadamia nuts, means:

• (a)

  the mass of the macadamia nuts, at 10% moisture content; or

• (b)

  if the moisture content of the nuts has not been determined when dealing with the nuts — the mass of the macadamia nuts at the moisture content agreed by the parties to the dealing in the nuts.

Excise Levies Act means the Primary Industries (Excise) Levies Act 1999.

levy means levy imposed on macadamia nuts under Schedule 15 to the Excise Levies Act.

macadamia nut means a nut in shell of the species Macadamia integrifolia or Macadamia tetraphylla or a hybrid of those species.

Note   Many of the terms used in these Regulations are defined in the Primary Industries Levies and Charges Collection Act 1991 or the Excise Levies Act.

4Incorporation of the Primary Industries Levies and Charges Collection Regulations

These Regulations are incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection Regulations.

5Macadamia nuts are leviable horticultural products

 For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, macadamia nuts are prescribed.

6Exemption from levy

 For subclause 2 (4) of Schedule 15 to the Excise Levies Act, the following macadamia nuts are exempt from levy in a levy year:

• (a)

  the macadamia nuts produced by a person who produces for retail sale, in the levy year, less than 1.5 tonnes of macadamia nuts; and

• (b)

  for a producer who grows and deals with, in the levy year, an aggregate consigned mass of macadamia nuts that is more than the mass mentioned in the following table for the levy year — the macadamia nuts that are more than the mass mentioned in the table for the levy year.

Item	Levy year	Mass (tonne)
1	1996	805
2	1997	965
3	1998	1158
4	1999	1390
5	2000	1668

Note   Macadamia nuts are prescribed for para (b) of the definition of producer in subs 4 (1) of the Collection Act — see the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992, r 9. That paragraph provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or

• (b)

  if para (a) does not apply — the person who owns the product immediately after it is harvested.

7Rate of levy — Australian Horticultural Corporation

 For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 3.5 cents per kilogram of consigned mass of macadamia nuts.

8Rate of levy — Horticultural Research and Development Corporation

 For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 3.3 cents per kilogram of consigned mass of macadamia nuts.

Note   For the rate of NRS excise levy on macadamia nuts, see r 155 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998. NRS excise levy is imposed under Sch 9 to the National Residue Survey (Excise) Levy Act 1998.

9Eligible industry body

 For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body is the Australian Macadamia Society Ltd.

Notes to the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999

Note 1

The Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999 (in force under the Primary Industries (Excise) Levies Act 1999) as shown in this compilation comprise Statutory Rules 1999 No. 267 amended as indicated in the Tables below.

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1999 No. 267	17 Nov 1999	1 Jan 2000
2000 No. 4	23 Feb 2000	23 Feb 2000	—

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 6..........................................	am. 2000 No. 4