Primary Industries (Excise) Levies (Vegetable) Regulations 1999 (Cth)
Primary Industries (Excise) Levies (Vegetable) Regulations 1999
Statutory Rules 1999 No. 306
I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the
Primary Industries (Excise) Levies Act 1999 .Dated 8 December 1999.
WILLIAM DEANE
Governor-General
By His Excellency’s Command,
JUDITH TROETH
Parliamentary Secretary to the Minister for Agriculture,
Fisheries and Forestry
for the Minister for Agriculture, Fisheries and Forestry
made under the
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These Regulations are the
Primary Industries (Excise) Levies (Vegetable) Regulations 1999 .
These Regulations are taken to have commenced on 1 July 1999.
In these Regulations:
Excise Levies Act means thePrimary Industries (Excise) Levies Act 1999 .
These Regulations apply to vegetables, but do not apply to:
(a) asparagus; or
(b) garlic; or
(c) hard onions; or
(d) herbs (other than fresh culinary shallots and parsley); or
(e) melons; or
(f) potatoes (other than sweet potatoes); or
(g) seed sprouts; or
(h) tomatoes; or
(i) vegetables of a kind for which a rate of levy for subclause 4 (3) of Schedule 15 to the Excise Levies Act is applicable, other than the rates of levy fixed by these Regulations.
Note For potatoes, see the Primary Industries Levies and Charges Collection (Potato) Regulations and Div 2 of Pt 11 of thePrimary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.
For the definition of
leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, vegetables are prescribed.
(1) For subclause 4 (3) of Schedule 15 to the Levy Act, the rate of levy for vegetables is 0.5% of the amount paid for the vegetables at the first point of sale.
(2) However, if the vegetables are first sold after being processed, the rate of levy is 0.5% of the amount that would have been paid for the vegetables if the vegetables had first been sold before processing.
(3) For subregulation (2), the amount that would have been paid for the vegetables is:
(a) if unprocessed vegetables of the same kind are sold on the same day — the market price for those vegetables on that day; or
(b) in any other case — the value of the vegetables immediately before processing.
(4) For paragraph (3) (b), the value of the vegetables before processing must be substantiated by the producer’s financial records in accordance with:
(a) Australian Accounting Standard 2 (
Management and Presentation of Inventories in the Context of the Historical Cost System ), issued by the Australian Accounting Research Foundation, as in force at the commencement of these Regulations; and(b) Accounting Standard AASB 1019 (
Management and Presentation of Inventories in the Context of the Historical Cost System ), issued by the Australian Accounting Standards Board, as in force at the commencement of these Regulations.
For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for vegetables is the Australian Vegetable and Potato Growers’ Federation Inc — Vegetable Group.
(1) This regulation applies if:
(a) the first sale of vegetables to which subregulations 6 (2) and (3) apply happened before the commencement of this regulation; and
(b) the sale price of the vegetables was less than the price worked out under subregulation 6 (3).
(2) The amount of levy payable for the vegetables is calculated as if subregulations 6 (2), (3) and (4) were not in force.
1. Made by the Governor-General on 8 December 1999, and notified in the
Commonwealth of Australia Gazette
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