Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 4) (Cth)

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Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 4)

Statutory Rules 1999 No. 269

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 National Residue Survey (Customs) Levy Act 1998 and the National Residue Survey (Excise) Levy Act 1998.

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 (National Residue Survey Levies) Amendment Regulations 1999 (No. 4)1

Statutory Rules 1999 No. 2692

made under the

Primary Industries Levies and Charges Collection Act 1991, the National Residue Survey (Customs) Levy Act 1998 and the National Residue Survey (Excise) Levy Act 1998

   

Contents

Page

  • •
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1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 4).

2Commencement

 These Regulations commence as follows:

  • (a)

    on gazettal — regulations 1 to 3 and Schedule 1;

  • (b)

    on 1 January 2000 — Schedule 2.

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

 Schedules 1 and 2 amend the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Schedule 1Amendments commencing on gazettal

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(regulation 3)

[1]Regulation 3, after definition of Collection Act

insert

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

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

[2]Subregulation 33 (1)

substitute

  • (1)

    In this Part:

Coarse Grains Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992.

[3]Regulation 34

substitute

34Meaning of value

 In Schedule 2 to the NRS Excise Levy Act and this Part:

value of leviable coarse grain means its sale value as defined in regulation 2.02 of Part 2 of the Primary Industries Levies and Charges Regulations 1999.

Note Regulation 2.02 of Pt 2 of the Primary Industries Levies and Charges Regulations 1999 is as follows:

  • 2.02

    Sale value

    • (1)

      In this regulation, grain means leviable coarse grain.

    • (2)

      For the definition of value in clause 1 of Schedule 4 to the Excise Levies Act, the sale value of coarse grain is:

       (a) in the case of seed grain for sowing — the amount that would be the sale price of the grain if it were not seed grain for sowing and had been sold at the market price on the day the grain was delivered as mentioned in paragraph 5 (1) (a) of Schedule 4 to the Excise Levies Act; or

      • (b)

        in the case of grain in a pool — the amount of each payment made for the grain; or

      • (c)

        in any other case — the sale price of the grain:

        • (i)

          according to the sales invoices or other sales documents for the grain; or

        • (ii)

          if there are no sales invoices or documents — the amount that would be the sale price of the grain if that grain had been sold at the market price on the day the grain was delivered or processed as mentioned in paragraph 5 (1) (a) of Schedule 4 to the Excise Levies Act.

    • (3)

      The value of the grain is to be net of handling, storage, transport and f.o.b. costs.

[4]Subregulation 251 (1)

substitute

  • (1)

    In this Part:

Wheat Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Wheat) Regulations 1991.

[5]Regulation 252

substitute

252Meaning of value

 In Schedule 16 to the NRS Excise Levy Act and this Part:

value of wheat means its sale value as defined in regulation 5.01 of Part 5 of the Primary Industries Levies and Charges Regulations 1999.

Note Regulation 5.01 of Pt 5 of thePrimary Industries Levies and Charges Regulations 1999 is as follows:

  • 5.01

    Sale value

    • (1)

      For the definition of value in clause 1 of Schedule 25 to the Excise Levies Act, the sale value of wheat is:

      • (a)

        in the case of seed wheat for sowing — the amount that would be the sale price of the wheat if it were not seed wheat for sowing and had been sold at the market price on the day the wheat was delivered as mentioned in paragraph 4 (1) (a) of Schedule 25 to the Excise Levies Act; or

      • (b)

        in the case of wheat subject to pooling arrangements — the amount of each payment made for the wheat; or

      • (c)

        in any other case — the sale price of the wheat:

        • (i)

          according to the sales invoices or other sales documents for the wheat; or

        • (ii)

          if there are no sales invoices or documents — the amount that would be the sale price of the wheat if that wheat had been sold at the market price on the day the wheat was delivered or processed as mentioned in paragraph 4 (1) (a) of Schedule 25 to the Excise Levies Act.

    • (2)

      The value of the wheat is to be net of handling, storage, transport and f.o.b. costs.

Schedule 2Amendments commencing on 1 January 2000

(regulation 3)

[1]Regulation 150, definition of Macadamia Nut Levy Collection Regulations

substitute

Macadamia Nut Charge Regulations means the Primary Industries (Customs) Charges (Macadamia Nut Regulations 1999.

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

Macadamia Nut Levy Regulations means the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999.

[2]Regulation 153

substitute

153Exemption from levy

  • (1)

    Macadamia nuts are exempted from NRS customs levy if charge under Schedule 10 to the Customs Charges Act is not payable for the nuts.

Note   For when macadamia nuts are not subject to charge under that Act, see subcl 2 (2) of Sch 10 to that Act and r 6 of the Macadamia Nut Charge Regulations.

  • (2)

    Macadamia nuts are exempted from NRS excise levy if levy under Schedule 15 to the Excise Levies Act is not payable for the nuts.

Note   For when macadamia nuts are not subject to levy under that Act, see subcl 2 (3) of Sch 15 to that Act and r 6 of the Macadamia Nut Levy Regulations.

[3]Subregulation 158 (1), note

substitute

Note 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.

(See the Macadamia Nut Collection Regulations, r 4.)

[4]Subregulation 158 (2), note 1

substitute

Note 1 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.

(See the Macadamia Nut Collection Regulations, r 4.)

Notes

1. These Regulations amend Statutory Rules 1998 No. 147, as amended by 1998 Nos. 182, 245 and 316; 1999 Nos. 24, 179 and 214.

2. Made by the Governor-General on 10 November 1999, and notified in the Commonwealth of Australia Gazette on 17 November 1999. 

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