Primary Industries Levies and Charges Collection (Macadamia Nut) Amendment Regulations 1999 (No. 1) (Cth)

Primary Industries Levies and Charges Collection (Macadamia Nut) Amendment Regulations 1999 (No. 1)

Statutory Rules 1999 No. 268

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 Levies and Charges Collection Act 1991, the Primary Industries (Customs) Charges Act 1999 and the Primary Industries (Excise) Levies Act 1999.

Dated 10 November 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

Primary Industries Levies and Charges Collection (Macadamia Nut) Amendment Regulations 1999 (No. 1)1

Statutory Rules 1999 No. 2682

made under the

Primary Industries Levies and Charges Collection Act 1991, the Primary Industries (Customs) Charges Act 1999 and the Primary Industries (Excise) Levies Act 1999

  

Contents

Page

• •
• •

Do not delete: Part placeholder

Do not delete: Division placeholder

1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges Collection (Macadamia Nut) Amendment Regulations 1999 (No. 1).

2Commencement

 These Regulations commence on 1 January 2000.

3Amendment of Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations

Schedule 1 amends the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations.

Schedule 1Amendments

Do not delete: Schedule Part placeholder

(regulation 3)

[1]Regulation 1

substitute

1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992.

[2]Regulation 4, after definition of buy

insert

charge means charge imposed on macadamia nuts under Schedule 10 to the Customs Charges Act.

[3]Regulation 4, definition of chargeable macadamia nuts

substitute

chargeable macadamia nuts means macadamia nuts that are not exempt from charge under subclause 2 (2) of Schedule 10 to the Customs Charges Act or regulation 6 of the Primary Industries (Customs) Charges (Macadamia Nut) Regulations 1999.

[4]Regulation 4, after definition of consigned mass

insert

Customs Charges Act means the Primary Industries (Customs) Charges Act 1999.

[5]Regulation 4, after definition of deal

insert

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

[6]Regulation 4, definitions of export charge and Export Charge Act

omit

[7]Regulation 4, definitions of leviable macadamia nuts and levy

substitute

leviable macadamia nuts means macadamia nuts that are not exempt from levy under subclause 2 (3) of Schedule 15 to the Excise Levies Act or regulation 6 of the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999.

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

[8]Regulation 4, definition of Levy Act

omit

[9]Regulation 4, definition of return period

substitute

return period means:

• (a)

  for macadamia nuts dealt with before 1 January 2000 — the period:

  • (i)

    beginning on 1 January and ending at the end of 30 June in a year; or

  • (ii)

    beginning on 1 July and ending at the end of 31 December in a year; or

• (b)

  for macadamia nuts dealt with on or after 1 January 2000 — a calendar month.

[10]Regulations 5, 6 and 7

omit

[11]Regulation 8

substitute

8Levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a calendar year is prescribed for macadamia nuts.

[12]Regulations 12, 13 and 14

omit

[13]Regulations 15 and 16

substitute

15When is levy or charge due for payment?

 Levy or charge payable on macadamia nuts is due for payment:

• (a)

  if a return for the nuts is lodged within the period mentioned in regulation 16 — on the day that the return is lodged; or

• (b)

  if a return for the nuts is not lodged within the period mentioned in regulation 16 — on the last day of that period.

Note   For penalty, see s 15 of the Collection Act.

16When must a return be lodged?

• (1)

  For macadamia nuts dealt with before 1 January 2000, a return must be lodged:

  • (a)

    for nuts dealt with in a return period ending at the end of 30 June in a levy year — not later than 15 September in that year; and

  • (b)

    for nuts dealt with in a return period ending at the end of 31 December in a levy year — not later than 15 March in the following levy year.

• (2)

  For macadamia nuts dealt with on or after 1 January 2000, a return must be lodged not later than the 28th day of the second month after the return period in which the nuts were dealt with.

Examples for subregulation (2)

1   A return for macadamia nuts dealt with in January 2000 must be lodged not later than 28 March 2000.

2   A return for macadamia nuts dealt with in February 2000 must be lodged not later than 28 April 2000.

Note   For macadamia nuts dealt with on or after 1 January 2000, the return period is a calendar month.

[14]Paragraphs 19 (2) (b) and (c)

omit

export

Notes

1. These Regulations amend Statutory Rules 1992 No. 50, as amended by 1993 No. 335; 1995 No. 340; 1998 Nos. 74 and 152.

2. Made by the Governor-General on 10 November 1999, and notified in the Commonwealth of Australia Gazette