Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 2) (Cth)

Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 2)

Statutory Rules 1999 No. 179

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 theNational Residue Survey (Excise) Levy Act 1998.

Dated 25 August 1999.

WILLIAM DEANE

Governor-General

By His Excellency’s Command,

warren truss

Minister for Agriculture, Fisheries and Forestry

Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 2)1

Statutory Rules 1999 No. 1792

made under the

National Residue Survey (Excise) Levy Act 1998

   

Contents

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1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 2).

2Commencement

 These Regulations commence on 1 September 1999.

3Amendment of Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998

Schedule 1 amends the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Schedule 1Amendment

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(regulation 3)

[1]Regulations 240 to 247

substitute

240Rate of NRS excise levy on sheep and lamb transactions etc (NRS Excise Levy Act, Sch 15, cl 3)

• (1)

  In this regulation:

  • (a)

    sale includes the sale of live-stock together with the sale of real property; and

  • (b)

    hot carcase weight of a carcase means the weight of the carcase within 2 hours after slaughter.

• (2)

  For this regulation, the sale price per head of sheep or lambs is taken to be the price of the sheep or lambs stated for the transaction (whether the sale price is expressed as a live-weight sale price or a hot carcase weight sale price, and, if the sale price per head is not an integer multiple of 10 cents, rounded up to the next higher multiple of 10 cents).

• (3)

  For a sheep transaction that is a sale in which the sale price of the sheep is $5.00 or more per head, the rate for paragraph 3 (1) (a) of Schedule 15 to the NRS Excise Levy Act is the amount in column 2 of the item in Schedule 1 that refers to the sale price per head of the sheep.

Note   This is the operative rate. The maximum rate is 8 cents per head. See subcl 3 (1) of Sch 15 to the NRS Excise Levy Act.

• (4)

  For a lamb transaction that is a sale in which the sale price of the lambs is $5.00 or more per head, the rate for that paragraph is the amount in column 2 of the item in Schedule 2 that refers to the sale price per head of the lambs.

• (5)

  However, despite anything in these Regulations, for the period 1 September 1999 to 31 August 2001, the rate of levy imposed by subregulation (4) is halved.

• (6)

  For a sale of sheep or lambs in which the sale price is less than $5.00 per head, the amount for that paragraph is $0.00.

• (7)

  Subregulation (3), (4) or (5) does not apply to a sale of sheep or lambs if no sale price is stated in the transaction for the sheep or lambs concerned.

Note 1   These are the operative rates. The maximum rate is 8 cents per head for both sheep and lambs. See subcl 3 (1) of Sch 15 to the NRS Excise Levy Act.

Note 2   The operative rate of NRS excise levy on a goat transaction is 3 cents (maximum rate 8 cents) per head. See subcl 3 (2) of Sch 15 to the NRS Excise Levy Act.

241Rate of NRS excise levy on other sheep and lamb transactions etc (NRS Excise Levy Act, Sch 15, cl 3)

• (1)

  The rate for subclause 3 (1) of Schedule 15 to the NRS Excise Levy Act is 1.8 cents per head for:

  • (a)

    a sheep transaction to which none of subregulations 240 (3), (4) and (5) apply; or

  • (b)

    a delivery or slaughter of sheep mentioned in paragraph 2 (1) (b), (c) or (d) of that Schedule.

• (2)

  The rate for subclause 3 (1) of Schedule 15 to the NRS Excise Levy Act is 4.7 cents per head for:

  • (a)

    a lamb transaction to which none of subregulations 240 (3), (4) and (5) apply; or

  • (b)

    a delivery or slaughter of lambs mentioned in paragraph 2 (1) (b), (c) or (d) of that Schedule.

• (3)

  However, despite anything in these Regulations, for the period 1 September 1999 to 31 August 2001, the rate of levy imposed by subregulation (2) is halved.

Note   Regulation numbers 242–246 intentionally not used.

247When levy is due for payment (Collection Act s 6)

• (1)

  NRS customs levy payable on the export of sheep, lambs or goats is due for payment on the last day for lodging a return about the export under the Live-stock Levy Collection Regulations.

• (2)

  NRS excise levy on a transaction about sheep, lambs or goats, is due for payment on the last day for lodging a return about the transaction under those Regulations.

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

Notes

1. These Regulations amend Statutory Rules 1998 No. 147, as amended by 1998 Nos. 182, 245 and 316; 1999 No. 24.

2. Made by the Governor-General on 25 August 1999, and notified in the Commonwealth of Australia Gazette on 1 September 1999.