Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2000 (No. 4) (Cth)

Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2000 (No. 4)1

Statutory Rules 2000 No. 3232

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 1 December 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

JUDITH TROETH

Parliamentary Secretary to the Minister for Agriculture,

Fisheries and Forestry

1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2000 (No. 4).

2Commencement

 These Regulations commence on 1 January 2001.

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)

[1]Regulation 60, notes 1 and 2

omit

[2]After regulation 60

insert

61Rate of NRS excise levy on game animals

 For subclause 3 (1) of Schedule 5 to the NRS Excise Levy Act, the rate of NRS excise levy on the processing of kangaroos is 0.5 cents per carcase.

Note   The rates of NRS excise levy on other game animals are as follows (see subclause 3 (1) of Schedule 5 to the NRS Excise Levy Act):

Class of game animal	Operative rate of levy	Maximum rate of levy
Pigs	12 cents per carcase	40 cents per carcase
Goats	3 cents per carcase	40 cents per carcase
Other game animals	0 cents per carcase	40 cents per carcase

[3]Part 12

substitute

Part 12Levy on laying chickens

183Meaning of expressions for Part

• (1)

  An expression used in both this Part and Schedule 10 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 23 to the Collection Regulations has the same meaning in this Part as in that Schedule.

184Incorporation with Schedule 23 to the Collection Regulations

 This Part is incorporated, and must be read as one, with Schedule 23 to the Collection Regulations.

Note 1   The operative rate of NRS excise levy on laying chickens is 0.4 cents (maximum rate 2 cents) per head — see clause 3 of Schedule 10 to the NRS Excise Levy Act.

Note 2   Regulation number 185 intentionally not used.

186When levy is due for payment (Collection Act s 6)

 NRS excise levy on laying chickens is due for payment on the last day for lodging a return for the chickens under Schedule 23 to the Collection Regulations.

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

187Information in returns under Schedule 23 to the Collection Regulations

 A producer who lodges a return under Schedule 23 to the Collection Regulations must include in the return details of:

• (a)

  how much NRS excise levy was payable on the chickens that the return is about; and

• (b)

  how much NRS excise levy was paid on the chickens.

Note   For penalty, see section 24 of the Collection Act.

188Information in records under Schedule 23 to the Collection Regulations

 A person who is liable to pay NRS excise levy on laying chickens for a month, and must keep records under Schedule 23 to the Collection Regulations, must include in those records details of:

• (a)

  how much NRS excise levy was payable on the chickens; and

• (b)

  how much NRS excise levy was paid on the chickens.

[4]Part 14

substitute

Part 14Levy on meat chickens

210Meaning of expressions for Part

• (1)

  An expression used in both this Part and Schedule 12 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 28 to the Collection Regulations has the same meaning in this Part as in that Schedule.

211Incorporation with Schedule 28 to the Collection Regulations

 This Part is incorporated, and must be read as one, with Schedule 28 to the Collection Regulations.

Note 1   The operative rate of NRS excise levy on meat chickens is 0.02 cents (maximum rate 0.06 cents) per head — see clause 3 of Schedule 12 to the NRS Excise Levy Act.

Note 2   Regulation number 212 intentionally not used.

213When levy is due for payment (Collection Act s 6)

 NRS excise levy payable on meat chickens is due for payment on the last day for lodging a return for the chickens under Schedule 28 to the Collection Regulations.

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

214Information in returns under Schedule 28 to the Collection Regulations

 A producer who lodges a return under Schedule 28 to the Collection Regulations must include in the return details of:

• (a)

  how much NRS excise levy was payable on the meat chickens that the return is about; and

• (b)

  how much NRS excise levy was paid on the chickens.

Note   For penalty, see section 24 of the Collection Act.

215Information in records under Schedule 28 to the Collection Regulations

 A person who is liable to pay NRS excise levy on meat chickens for a month, and must keep records under Schedule 28 to the Collection Regulations, must include in those records details of:

• (a)

  how much NRS excise levy was payable on the chickens; and

• (b)

  how much NRS excise levy was paid on the chickens.

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; 2000 Nos. 134, 240 and 285.

2. Notified in the Commonwealth of Australia Gazette