Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2000 (No. 1) (Cth)

No judgment structure available for this case.

Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2000 (No. 1)
Statutory Rules 2000 No. 134

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 21 June 2000
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 2000 (No. 1)1

Statutory Rules 2000 No. 1342

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

•
•

Do not delete: Part placeholder

Do not delete: Division placeholder

1Name of Regulations

These Regulations are the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2000 (No. 1).

2Commencement

These Regulations commence on 1 July 2000.

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 1Amendments

(regulation 3)

Part1Amendments

[1]Readers Guide, paragraph 3

substitute
3. There are 3 Acts that set up the Scheme — the National Residue Survey (Customs) Levy Act 1998 (the NRS Customs Levy Act), the National Residue Survey (Excise) Levy Act 1998 (the NRS Excise Levy Act) and the National Residue Survey Administration Act 1992. The first 2 Acts impose the levies, and the third sets up the Reserve into which the levies are paid and provides for the distribution of money from the Reserve. The Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) is also relevant — see below.

[2]Readers Guide, paragraphs 17 and 18

substitute
17. However, for commodities that are subject to a levy or charge under another Act, there will be other regulations that set out what the levy year is, what the reporting requirements are, and other matters required for the Collection Act. Those regulations are generally called the Primary Industries Levies and Charges Collection (name of commodity) Regulations. However, they are gradually being consolidated into one set of regulations, the Primary Industries Levies and Charges Collection Regulations 1991 (the Collection Regulations). These Regulations do not repeat the matters set out in those regulations.
18. The collection provisions for commodities that appear in these Regulations are contained in:
•
Schedule 2 to the Collection Regulations (Beef production)
•
Schedule 3 to the Collection Regulations (Buffalo)
•
Schedule 4 to the Collection Regulations (Buffalo slaughter)
•
Schedule 5 to the Collection Regulations (Cattle (exporters))
•
Schedule 6 to the Collection Regulations (Cattle (producers))
•
Schedule 7 to the Collection Regulations (Cattle transactions)
•
Schedule 8 to the Collection Regulations (Coarse grains)
•
Primary Industries Levies and Charges Collection (Dairy) Regulations
•
Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations
•
Primary Industries Levies and Charges Collection (Dried Fruits) Regulations
•
Primary Industries Levies and Charges Collection (Dried Vine Fruits) Regulations
•
Schedule 19 to the Collection Regulations (Grain legumes)
•
Primary Industries Levies and Charges Collection (Honey) Regulations
•
Primary Industries Levies and Charges Collection (Laying Chicken) Regulations
•
Schedule 24 to the Collection Regulations (Live-stock (exporters))
•
Schedule 25 to the Collection Regulations (Live-stock (producers))
•
Schedule 26 to the Collection Regulations (Live-stock slaughter)
•
Schedule 27 to the Collection Regulations (Live-stock transactions)
•
Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992
•
Primary Industries Levies and Charges Collection (Meat Chicken) Regulations
•
Schedule 29 to the Collection Regulations (Oilseeds)
•
Primary Industries Levies and Charges Collection (Pig) Regulations
•
Schedule 34 to the Collection Regulations (Wheat).
This list is not a complete list of all regulations dealing with the collection of levies on primary industries products.
It does not include regulations dealing with the collection of levies for commodities that are not subject to an NRS levy.
[3]Regulation 3, after definition of Collection Act
insert
Collection Regulations means the Primary Industries Levies and Charges Collection Regulations 1991.

[4]Regulation 3, notes 1 and 2

substitute
Note 1 Department means the Department administering these Regulations — see Acts Interpretation Act 1901, paragraph 19A (3) (b) and section 46. At present, these Regulations are administered by Agriculture, Fisheries and Forestry – Australia.
Note 2 For these Regulations, the Secretary’s postal address is:
The Secretary
Agriculture, Fisheries and Forestry – Australia
Locked Bag 4488
KINGSTON
ACT 2604
See the Collection Regulations, regulation 8.

[5]After regulation 3

insert
3ANet GST not included in price of product
(1)
Despite section 177-12 of the A New Tax System (Goods and Services Tax) Act 1999, a reference in these Regulations to the price or sale price of a product, or the amount paid for a product, is taken not to include the net GST that would otherwise be included in that price, sale price or amount.
(2)
In this regulation:
net GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

[6]Regulation 4

substitute
4Incorporation with the Collection Regulations
These Regulations are incorporated, and must be read as one, with the Collection Regulations.
Note 1 The Collection Regulations are Statutory Rules 1991 No. 196, as amended by Statutory Rules 1991 No. 439, 1992 No. 228, 1997 No. 208 and 1999 No. 303.
Note 2 The Collection Regulations are made up of general provisions and Schedules. Schedule 1 is the form of a warrant. The other Schedules contain the collection details for primary industry commodities on which levy or charge is imposed.

[7]Regulations 25, 26 and 27

substitute
25Meaning of expressions for Part
(1)
An expression used in both this Part and Schedule 2 to the NRS Customs Levy Act has the same meaning in this Part as in that Schedule.
(2)
An expression used in both this Part and Schedule 1 to the NRS Excise Levy Act has the same meaning in this Part as in that Schedule.
(3)
An expression used in both this Part and Schedule 6 to the Collection Regulations (for NRS customs levy) or Schedule 7 to the Collection Regulations (for NRS excise levy) has the same meaning in this Part as in that Schedule.
26Incorporation with Schedules 6 and 7 to the Collection Regulations
This Part is incorporated, and must be read as one, with Schedule 6 to the Collection Regulations (for NRS customs levy) and Schedule 7 to the Collection Regulations (for NRS excise levy).
Note 1   The operative rates of NRS customs levy on the export of cattle are:
• for cattle other than bobby calves — 32 cents (maximum rate 35 cents) per head (see subclause 3 (1) of Schedule 2 to the NRS Customs Levy Act)
• for bobby calves — 26 cents (maximum rate 35 cents) per head (see subclause 3 (2) of that Schedule).
Note 2   The operative rates of NRS excise levy on cattle are:
• for cattle other than bobby calves or lot-fed cattle — 32 cents (maximum rate 35 cents) per head (see paragraph 3 (1) (c) of Schedule 1 to the NRS Excise Levy Act)
• for lot-fed cattle — 32 cents (maximum rate 35 cents) per head (see paragraph 3 (1) (ca) of Schedule 1 to the NRS Excise Levy Act)
• for bobby calves — 26 cents (maximum rate 35 cents) per head (see paragraph 3 (1) (d) of that Schedule).
27When NRS excise levy is not imposed
For paragraph 2 (2) (h) of Schedule 1 to the NRS Excise Levy Act, NRS excise levy is not imposed on the slaughter of cattle (other than lot-fed cattle) by a producer, or by a person on behalf of a producer, if:
(a)
the cattle are slaughtered for consumption:
(i)
by the producer, members of the producer’s household or the producer’s employees; and
(ii)
on premises owned or occupied by the producer; and
(b)
the cattle are slaughtered on premises owned or occupied by the producer; and
(c)
immediately before the slaughter the cattle were owned by the producer and kept on the premises; and
(d)
there is no sale or other transaction transferring ownership of the cattle, or any part or product of the carcase of the cattle, before, during or after the slaughter.
Note   Regulation number 28 intentionally not used.

[8]Subregulation 29 (1)

omit
the Cattle Levy Collection Regulations.
insert
Schedule 6 to the Collection Regulations.

[9]Subregulation 29 (2)

omit
the Cattle Levy Collection Regulations.
insert
Schedule 7 to the Collection Regulations.

[10]Regulation 30, heading

substitute
30Information in returns under Schedules 6 and 7 to the Collection Regulations

[11]Subregulation 30 (1)

omit
the Cattle Levy Collection Regulations
insert
Schedule 6 to the Collection Regulations

[12]Subregulation 30 (2)

omit
the Cattle Levy Collection Regulations
insert
Schedule 7 to the Collection Regulations

[13]Regulation 31, heading

substitute
31Information in records under Schedules 6 and 7 to the Collection Regulations

[14]Subregulation 31 (1)

omit
the Cattle Levy Collection Regulations
insert
Schedule 6 to the Collection Regulations

[15]Subregulation 31 (2)

omit
the Cattle Levy Collection Regulations
insert
Schedule 7 to the Collection Regulations

[16]Regulation 32, heading

substitute
32Transitional — obligations about returns under the Primary Industries Levies and Charges Collection (Buffalo, Cattle and
Live-stock) Regulations 1998

[17]Regulation 32

omit
Cattle Levy Collection Regulations
insert
Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998

[18]Regulations 33 and 34

substitute
33Meaning of expressions for Part
(1)
An expression used in both this Part and Schedule 2 to the NRS Excise Levy Act has the same meaning in this Part as in that Schedule.
(2)
An expression used in both this Part and Schedule 8 to the Collection Regulations has the same meaning in this Part as in that Schedule.
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 clause 2 of Schedule 4 to the Primary Industries (Excise) Levies Regulations 1999.
Note 1 Clause 1 of Schedule 2 to the NRS Excise Levy Act provides that value means sale value ascertained in accordance with the regulations.
Note 2 Clause 2 of Schedule 4 to the Primary Industries (Excise) Levies Regulations 1999 is as follows:
2What is the sale value of leviable coarse grain
(1) In this clause:
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 grain is:
(a) for grain for sowing — the amount that would be the sale price of the grain if it were not grain for sowing and if it 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) for grain in a pool — the amount of each payment made for the grain; or
(c) in any other case:
(i) the sale price of the grain according to the sales invoices or other sales documents for the grain; or
(ii) if there are no sales invoices or sales documents for the grain — the amount that would be the sale price of the grain if it had been sold at the market price on the day the grain was delivered, or processed, as mentioned in subclause 5 (1) of Schedule 4 to the Excise Levies Act.
(3)
The value of grain is to be net of handling, storage, transport and f.o.b. costs.
Note 3 Sale price is taken not to include net GST — see regulation 3A of these Regulations and regulation 3A of the Primary Industries (Excise) Levies Regulations 1999.

[19]Regulation 35, heading

substitute
35Incorporation with Schedule 8 to the Collection Regulations

[20]Regulations 35 and 37

omit
the Coarse Grains Levy Collection Regulations.
insert
Schedule 8 to the Collection Regulations.

[21]Regulation 38, heading

substitute
38Information in returns under Schedule 8 to the Collection Regulations

[22]Regulation 38

omit
the Coarse Grains Levy Collection Regulations
insert
Schedule 8 to the Collection Regulations

[23]Regulation 39, heading

substitute
39Information in records under Schedule 8 to the Collection Regulations

[24]Regulation 39

omit
the Coarse Grains Levy Collection Regulations,
insert
Schedule 8 to the Collection Regulations,

[25]Regulations 69 and 70

substitute
69Meaning of expressions for Part
(1)
An expression used in both this Part and Schedule 6 to the NRS Excise Levy Act has the same meaning in this Part as in that Schedule.
(2)
An expression used in both this Part and Schedule 19 to the Collection Regulations has the same meaning in this Part as in that Schedule.
70Meaning of value
In Schedule 6 to the NRS Excise Levy Act and this Part:
value of leviable grain legumes has the meaning given in clause 2 of Schedule 12 to the Primary Industries (Excise) Levies Regulations 1999.
Note 1 Clause 1 of Schedule 6 to the NRS Excise Levy Act provides that value means the value as worked out in accordance with the regulations.
Note 2 Clause 2 of Schedule 12 to the Primary Industries (Excise) Levies Regulations 1999 is as follows:
2What is the value of leviable grain legumes
(1) In this clause:
grain legumes means leviable grain legumes.
(2) For the definition ofvalue in clause 1 of Schedule 12 to the Excise Levies Act, the value of grain legumes is:
(a) for grain legumes for sowing — the amount that would be the sale price of the grain legumes if they were not grain legumes for sowing and if they had been sold at the market price on the day the grain legumes were delivered as mentioned in paragraph 5 (1) (a) of Schedule 12 to the Excise Levies Act; or
(b) for grain legumes in a pool — the amount of each payment made for the grain legumes; or
(c) in any other case:
(i) the sale price of the grain legumes according to the sales invoices or other sales documents for the grain legumes; or
(ii) if there are no sales invoices or other sales documents for the grain legumes — the amount that would be the sale price of the grain legumes if they had been sold at the market price on the day the grain legumes were delivered, or processed, as mentioned in subclause 5 (1) of Schedule 12 to the Excise Levies Act.
(3) The value of grain legumes is to be net of handling, storage, transport and f.o.b. costs.
Note 3 Sale price is taken not to include net GST — see regulation 3A of these Regulations and regulation 3A of the Primary Industries (Excise) Levies Regulations 1999.

[26]Regulation 71, heading

substitute
71Incorporation with Schedule 19 to the Collection Regulations

[27]Regulations 71 and 74

omit
the Grain Legumes Levy Collection Regulations.
insert
Schedule 19 to the Collection Regulations.

[28]Regulation 75, heading

substitute
75Information in returns under Schedule 19 to the Collection Regulations

[29]Regulation 75

omit
the Grain Legumes Levy Collection Regulations
insert
Schedule 19 to the Collection Regulations

[30]Regulation 76, heading

substitute
76Information in records under Schedule 19 to the Collection Regulations

[31]Regulation 76

omit
the Grain Legumes Levy Collection Regulations,
insert
Schedule 19 to the Collection Regulations,

[32]Regulation 151

substitute
151Incorporation with the Macadamia Nut Collection Regulations
This Division is incorporated, and must be read as one, with the Macadamia Nut Collection Regulations.
[33]Subregulations 154 (1), 155 (1) and 156 (1) and (2)
omit
Macadamia Nut Levy Collection Regulations.
insert
Macadamia Nut Collection Regulations.

[34]Regulation 157, heading

substitute
157Information in returns under Macadamia Nut Collection Regulations

[35]Regulation 157

omit
Macadamia Nut Levy Collection Regulations
insert
Macadamia Nut Collection Regulations

[36]Regulation 158, heading

substitute
158Information in records under Macadamia Nut Collection Regulations

[37]Subregulations 158 (1) and (2)

omit
Macadamia Nut Levy Collection Regulations,
insert
Macadamia Nut Collection Regulations,

[38]Regulation 190

substitute
190Meaning of expressions for Division
An expression used in both this Division and Schedule 4 to the Collection Regulations has the same meaning in this Division as in that Schedule.

[39]Regulation 191, heading

substitute
191Incorporation with Schedule 4 to the Collection Regulations

[40]Regulations 191 and 193

omit
the Buffalo Levy Collection Regulations.
insert
Schedule 4 to the Collection Regulations.

[41]Regulation 194, heading

substitute
194Information in returns under Schedule 4 to the Collection Regulations

[42]Regulation 194

omit
the Buffalo Levy Collection Regulations
insert
Schedule 4 to the Collection Regulations

[43]Regulation 195, heading

substitute
195Information in records under Schedule 4 to the Collection Regulations

[44]Regulation 195

omit
the Buffalo Levy Collection Regulations,
insert
Schedule 4 to the Collection Regulations,

[45]Regulation 196, heading

substitute
196Transitional — obligations about returns under the Primary Industries Levies and Charges Collection (Buffalo, Cattle and
Live-stock) Regulations 1998

[46]Regulation 196

omit
Buffalo Levy Collection Regulations
insert
Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998

[47]Regulations 216 and 217

substitute
216Meaning of expressions for Part
(1)
An expression used in both this Part and Schedule 13 to the NRS Excise Levy Act has the same meaning in this Part as in that Schedule.
(2)
An expression used in both this Part and Schedule 29 to the Collection Regulations has the same meaning in this Part as in that Schedule.
217Meaning of value
In Schedule 13 to the NRS Excise Levy Act and this Part:
value of leviable oilseeds has the meaning given in clause 2 of Schedule 20 to the Primary Industries (Excise) Levies Regulations 1999.
Note 1 Clause 1 of Schedule 13 to the NRS Excise Levy Act provides that value means the value as worked out in accordance with the regulations.
Note 2 Clause 2 of Schedule 20 to the Primary Industries (Excise) Levies Regulations 1999 is as follows:
2What is the value of leviable oilseeds
(1) In this clause:
oilseeds means leviable oilseeds.
(2) For the definition of value in clause 1 of Schedule 20 to the Excise Levies Act, the value of oilseeds is:
(a) for oilseeds for sowing — the amount that would be the sale price of the oilseeds if they were not oilseeds for sowing and if they had been sold at the market price on the day the oilseeds were delivered as mentioned in paragraph 6 (2) (a) of Schedule 20 to the Excise Levies Act; or
(b) for oilseeds in a pool — the amount of each payment made for the oilseeds; or
(c) in any other case:
(i) the sale price of the oilseeds according to the sales invoices or other sales documents for the oilseeds; or
(ii) if there are no sales invoices or other sales documents for the oilseeds — the amount that would be the sale price of the oilseeds if they had been sold at the market price on the day the oilseeds were delivered, or processed, as mentioned in subclause 6 (2) of Schedule 20 to the Excise Levies Act.
(3) The value of oilseeds is to be net of handling, storage, transport and f.o.b. costs.
Note 3 Sale price is taken not to include net GST — see regulation 3A of these Regulations and regulation 3A of the Primary Industries (Excise) Levies Regulations 1999.

[48]Regulation 218, heading

substitute
218Incorporation with Schedule 29 to the Collection Regulations

[49]Regulations 218 and 220

omit
the Oilseeds Levy Collection Regulations.
insert
Schedule 29 to the Collection Regulations.

[50]Regulation 221, heading

substitute
221Information in returns under Schedule 29 to the Collection Regulations

[51]Regulation 221

omit
the Oilseeds Levy Collection Regulations
insert
Schedule 29 to the Collection Regulations

[52]Regulation 222, heading

substitute
222Information in records under Schedule 29 to the Collection Regulations

[53]Regulation 222

omit
the Oilseeds Levy Collection Regulations,
insert
Schedule 29 to the Collection Regulations,

[54]Regulation 237

substitute
237Meaning of expressions for Part
(1)
An expression used in both this Part and Schedule 5 to the NRS Customs Levy Act has the same meaning in this Part as in that Schedule.
(2)
An expression used in both this Part and Schedule 15 to the NRS Excise Levy Act has the same meaning in this Part as in that Schedule.
(3)
An expression used in both this Part and Schedule 25 to the Collection Regulations (for NRS customs levy) or Schedule 27 to the Collection Regulations (for NRS excise levy) has the same meaning in this Part as in that Schedule.

[55]Regulation 238, heading

substitute
238Incorporation with Schedules 25 and 27 to the Collection Regulations

[56]Regulation 238

omit
the Live-stock Levy Collection Regulations.
insert
Schedule 25 to the Collection Regulations (for NRS customs levy) and Schedule 27 to the Collection Regulations (for NRS excise levy).

[57]Regulations 238A, 239 and 240

substitute
238AValue
(1)
For regulation 239:
value per head of sheep or lambs being exported is taken to be the free-on-board value per head of the sheep or lambs.
(2)
However, if the amount that would, but for this subregulation, be the value of an animal is not an integer multiple of 10 cents:
(a)
the value is rounded to the nearest integer multiple of 10 cents; and
(b)
if the last digit of that amount is the number 5, the value is rounded to the next higher integer multiple of 10 cents.
239Rate of NRS customs levy on export of sheep and lambs (NRS Customs Levy Act, Sch 5, cl 3)
(1)
For the export of sheep or lambs valued at less than $5 per head, the rate of levy on each head of sheep or lambs for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is $0.
(2)
For the export of sheep valued at not less than $5, and not more than $10, per head, the rate of levy on each head of sheep for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is 0.0018 multiplied by the value of the sheep.
(3)
For the export of sheep valued at more than $10 per head, the rate of levy for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is 1.8 cents per head of sheep.
Note These are the operative rates of levy. The maximum rate of levy is 8 cents per head for sheep — see subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act.
(4)
For the export of lambs valued at not less than $5, and not more than $75, per head, the rate of levy on each head of lambs for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is 0.0010666666 multiplied by the value of the lamb.
(5)
For the export of lambs valued at more than $75 per head, the rate of levy for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is 4.7 cents per head of lambs.
Note 1 These are the operative rates of levy. The maximum rate of levy is 8 cents per head for lambs — see subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act.
Note 2 The operative rate of NRS customs levy for the export of goats is 3 cents (maximum rate 8 cents) per head — see subclause 3 (2) of Schedule 5 to the NRS Customs Levy Act.
239ASale price
(1)
For paragraph 239B (a) and regulation 240:
hot carcase weight of a carcase means the weight of the carcase within 2 hours after slaughter.
non-carcase material means the skin, fleece, offal and other by-products of the carcase that are sold or supplied to a buyer or buyers.
sale includes the sale of live-stock together with the sale of real property.
sale price of an animal means:
(a)
the price per head stated for the transaction; or
(b)
if the price stated for the transaction is a live‑weight sale price per kilogram — that price multiplied by the weight of the animal in kilograms; or
(c)
if the price stated for the transaction is a hot carcase weight sale price per kilogram and that price includes the recovery value of the non‑carcase material — that price multiplied by the animal’s hot carcase weight in kilograms; or
(d)
if the price stated for the transaction is a hot carcase weight sale price per kilogram and that price does not include the recovery value of the non-carcase material — the sum of:
(i)
the price multiplied by the animal’s hot carcase weight in kilograms; and
(ii)
the amount identified as the recovery value of the non-carcase material.
Note Sale price is taken not to include net GST — see regulation 3A of these Regulations.
(2)
However, if the amount that would, but for this subregulation, be the sale price of an animal is not an integer multiple of 10 cents:
(a)
the sale price is rounded to the nearest integer multiple of 10 cents; and
(b)
if the last digit of that amount is the number 5, the sale price is rounded to the next higher integer multiple of 10 cents.
239BWhen NRS excise levy is not imposed
For paragraph 2 (2) (f) of Schedule 15 to the NRS Excise Levy Act, NRS excise levy is not imposed:
(a)
on a sale of sheep or lambs if the sale price of the sheep or lambs is less than $5 per head; or
(b)
on the slaughter of live-stock for consumption by:
(i)
the owner of the live-stock; or
(ii)
members of the owner’s family; or
(iii)
the owner’s employees.
240Rate of NRS excise levy on sheep and lamb sales (NRS Excise Levy Act, Sch 15, cl 3)
(1)
For a sale of sheep in which the sale price of the sheep is not less than $5, and not more than $10, per head, the rate of levy on each head of sheep for paragraph 3 (1) (a) of Schedule 15 to the NRS Excise Levy Act is 0.0018 multiplied by the sale price of the sheep.
Note 1 NRS excise levy is not imposed on a sale of sheep if the sale price per head of the sheep is less than $5 per head — see paragraph 239B (a).
Note 2 The rate mentioned in subregulation (1) is the operative rate. The maximum rate is 8 cents per head — see subclause 3 (1) of Schedule 5 to the NRS Excise Levy Act.
(2)
For a sale of lambs in which the sale price of the lambs is not less than $5, and not more than $75, per head, the rate of levy on each head of lambs for paragraph 3 (1) (a) of Schedule 15 to the NRS Excise Levy Act is 0.0010666666 multiplied by the sale price of the lamb.
(3)
However, despite anything in these Regulations, until 31 August 2001, for a sale of lambs mentioned in subregulation (2), the rate of levy on each head of lambs for paragraph 3 (1) (a) of Schedule 15 to the NRS Excise Levy Act is half the rate worked out under subregulation (2).
Note 1 NRS excise levy is not imposed on a sale of lambs if the sale price per head of the lambs is less than $5 per head — see paragraph 239B (a).
Note 2 The rates mentioned in subregulations (2) and (3) are the operative rates. The maximum rate is 8 cents per head — see subclause 3 (1) of Schedule 5 to the NRS Excise Levy Act.
(4)
Subregulation (1), (2) or (3) 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 The operative rate of NRS excise levy on a goat transaction is 3 cents (maximum rate 8 cents) per head — see subclause 3 (2) of Schedule 15 to the NRS Excise Levy Act.

[58]Paragraph 241 (1) (a)

omit
none of subregulations 240 (3), (4) and (5) apply; or
insert
subregulation 240 (1) does not apply; or

[59]Paragraph 241 (2) (a)

omit
none of subregulations 240 (3), (4) and (5) apply; or
insert
subregulations 240 (2) and (3) do not apply; or

[60]Subregulation 247 (1)

omit
the Live-stock Levy Collection Regulations.
insert
Schedule 25 to the Collection Regulations.

[61]Subregulation 247 (2)

omit
those regulations.
insert
Schedule 27 to the Collection Regulations.

[62]Regulation 248, heading

substitute
248Information in returns under Schedules 25 and 27 to the Collection Regulations

[63]Subregulations 248 (1), (2) and (3)

omit
the Live-stock Levy Collection Regulations
insert
Schedule 25 to the Collection Regulations

[64]Subregulation 248 (4)

omit
the Live-stock Levy Collection Regulations
insert
Schedule 27 to the Collection Regulations

[65]Regulation 249, heading

substitute
249Information in records under Schedules 25 and 27 to the Collection Regulations

[66]Subregulation 249 (1)

omit
the Live-stock Levy Collection Regulations,
insert
Schedule 25 to the Collection Regulations,

[67]Subregulation 249 (2)

omit
the Live-stock Levy Collection Regulations,
insert
Schedule 27 to the Collection Regulations,

[68]Regulation 250, heading

substitute
250Transitional — obligations about returns under the Primary Industries Levies and Charges Collection (Buffalo, Cattle and
Live-stock) Regulations 1998

[69]Regulation 250

omit
Live-stock Levy Collection Regulations
insert
Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998

[70]Regulations 251 and 252

substitute
251Meaning of expressions for Part
(1)
An expression used in both this Part and Schedule 16 to the NRS Excise Levy Act has the same meaning in this Part as in that Schedule.
(2)
An expression used in both this Part and Schedule 34 to the Collection Regulations has the same meaning in this Part as in that Schedule.
252Meaning of value
In Schedule 16 to the NRS Excise Levy Act and this Part:
value has the meaning given in clause 2 of Schedule 25 to the Primary Industries (Excise) Levies Regulations 1999.
Note 1 Clause 1 of Schedule 16 to the NRS Excise Levy Act provides that value means sale value as ascertained in accordance with the regulations.
Note 2 Clause 2 of Schedule 25 to the Primary Industries (Excise) Levies Regulations 1999 is as follows:
2What is the sale value of wheat
(1) For the definition of value in clause 1 of Schedule 25 to the Excise Levies Act, the sale value of wheat is:
(a) for wheat for sowing — the amount that would be the sale price of the wheat if it were not wheat for sowing and if it 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) for wheat in a pool — the amount of each payment made for the wheat; or
(c) in any other case:
(i) the sale price of the wheat according to the sales invoices or other sales documents for the wheat; or
(ii) if there are no sales invoices or sales documents for the wheat — 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 subclause 4 (1) of Schedule 25 to the Excise Levies Act.
(2) The value of wheat is to be net of handling, storage, transport and f.o.b. costs.
Note 3 Sale price is taken not to include net GST — see regulation 3A of these Regulations and regulation 3A of the Primary Industries (Excise) Levies Regulations 1999.

[71]Regulation 253, heading

substitute
253Incorporation with Schedule 34 to the Collection Regulations

[72]Regulations 253 and 255

omit
the Wheat Levy Collection Regulations.
insert
Schedule 34 to the Collection Regulations.

[73]Regulation 256, heading

substitute
256Information in returns under Schedule 34 to the Collection Regulations

[74]Regulation 256

omit
the Wheat Levy Collection Regulations
insert
Schedule 34 to the Collection Regulations

[75]Regulation 257, heading

substitute
257Information in records under Schedule 34 to the Collection Regulations

[76]Regulation 257

omit
the Wheat Levy Collection Regulations,
insert
Schedule 34 to the Collection Regulations,

Part2Additional amendments

[77]Additional amendments

(1) The following provisions are amended by omitting ‘office’ and inserting ‘postal’:
•
subregulations 19 (3), 20 (2), 65 (2), 93 (2), 119 (3), 120 (2) and 233 (2)
•
notes to subregulations 19 (3), 20 (2), 65 (2), 93 (2), 119 (3), 120 (2) and 233 (2).
(2) The following provisions are amended by omitting ‘Department of Primary Industries and Energy’ and inserting ‘Agriculture, Fisheries and Forestry – Australia’:
•
notes to subregulations 19 (3), 20 (2), 65 (2), 93 (2), 119 (3), 120 (2) and 233 (2).

Notes

1. These Regulations amend Statutory Rules 1998 No. 147, as amended by 1998 Nos. 182, 245 and 316; 1999 Nos. 24, 179, 214 and 269.
2. Made by the Governor-General on 21 June 2000, and notified in the Commonwealth of Australia Gazette on 28 June 2000.

Actions

Download as PDF Download as Word Document

Citations

Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2000 (No. 1) (Cth)

Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0