Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2001 (No. 1) (Cth)

Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 2001 (No. 1)1

Statutory Rules 2001 No. 1152

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

Dated 30 May 2001

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 2001 (No. 1).

2Commencement

 These Regulations commence on 1 July 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]Reader’s guide, paragraphs 17 and 18

substitute

17. However, for commodities that are subject to a levy or charge under another Act, as well as being subject to NRS levy, 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 contained in the Primary Industries Levies and Charges Collection Regulations 1991 (the Collection Regulations). These Regulations do not repeat the matters set out in those Regulations. 

[2]Reader’s guide, paragraph 22

omit

[3]Part 5

substitute

Part 5Levy on dairy produce

40Meaning of expressions for Part

• (1)

  An expression used in both this Part and Schedule 3 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

• (2)

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

41Incorporation with Schedule 10 to the Collection Regulations

 This Part is incorporated, and must be read as one, with Schedule 10 to the Collection Regulations.

Note 1 The operative rate of levy onrelevant dairy produce (that is, whole milk or a whole milk product — see clause 2 of Schedule 3 to the NRS Excise Levy Act) is $0 (maximum rate 0.5 cents) per kilogram of the total of the milk fat content and the protein content — see clause 3 of that Schedule.

Note 2   Regulation number 42 intentionally not used.

43When levy is due for payment (Collection Act s 6)

 NRS excise levy on dairy produce for a month is due for payment on the last day for lodging a return for the month under Schedule 10 to the Collection Regulations.

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

44Information in returns under Schedule 10 to the Collection Regulations

 A person who lodges a return for a month under Schedule 10 to the Collection Regulations must include in the return details of:

• (a)

  how much NRS excise levy was payable on the dairy produce the return is about; and

• (b)

  how much NRS excise levy was paid on the dairy produce.

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

45Information in records under Schedule 10 to the Collection Regulations

 A person who is liable to pay NRS excise levy on dairy produce for a month, and must keep records under Schedule 10 to the Collection Regulations in respect of the month, must include in the records details of:

• (a)

  how much NRS excise levy was payable on the dairy produce; and

• (b)

  how much NRS excise levy was paid on the dairy produce.

[4]Part 13, Divisions 3 and 4

substitute

Division 3Deer

197Meaning of expressions for Division

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

198Definitions for Schedule 11 to NRS Excise Levy Act

• (1)

  For clause 3 of Schedule 11 to the NRS Excise Levy Act:

dressed carcase of a slaughtered deer has the meaning given by clause 2 of Schedule 7 to the Excise Levies Regulations.

Note Under that clause,dressed carcase of a slaughtered deer means the body of the deer after:

(a) bleeding; and

(b) skinning; and

(c) the removal of the internal digestive, respiratory, excretory, reproductive and circulatory organs; and

(d) minimum trimming (as required by the appropriate inspecting authority under any law of the Commonwealth, or of a State or Territory) for the carcase to be passed as being fit for human consumption; and

(e) the removal of:

(i) the head (severed between the occipital bone and the first cervical vertebra); and

(ii) the feet (severed between the knee joint (carpus and metacarpus) and the hock joint (tarsus and metatarsus)); and

(iii) so much of the tail as is longer than 5 coccygeal vertebrae; and

(iv) the thick skirt (by separating the connective tissue as close to the bodies of the lumbar vertebrae as possible); and

(v) the kidney, the kidney knob and the pelvic channel fat; and

(vi) in the case of a doe — the udder, or the udder and the cod fat; and

(vii) in the case of a stag — the penis and testes.

• (2)

  For the definition of cold dressed carcase weight in clause 3 of Schedule 11 to the NRS Levy Act, the cold dressed carcase weight of a slaughtered deer is determined in the way specified in clause 1 of Schedule 7 to the Excise Levies Regulations.

Note   That is, by weighing the dressed carcase 2 hours or more after slaughter.

• (3)

  For the definition of hot dressed carcase weight in that clause, the hot dressed carcase weight of a slaughtered deer is determined in the way specified in clause 3 of Schedule 7 to the Excise Levies Regulations.

Note   That is, by weighing the dressed carcase within 2 hours after slaughter.

199Incorporation with Schedule 12 to the Collection Regulations

 This Division is incorporated, and must be read as one, with Schedule 12 to the Collection Regulations.

Note 1   The rates of NRS excise levy on the slaughter of deer are as follows (see subclause 3 (1) of Schedule 11 to the NRS Excise Levy Act):

• if the cold dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (a) of the subclause) — operative rate 3 cents, maximum rate 4 cents, per kilogram

• if the hot dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (b) of the subclause) — operative rate 3 cents, maximum rate 4 cents, per kilogram

• if neither the cold dressed carcase weight nor the hot dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (c) of the subclause) — operative rate $1.80, maximum rate $2.40, per deer.

Note 2   Regulation number 200 intentionally not used.

201When levy is due for payment (Collection Act s 6)

 NRS excise levy on deer slaughter for a month is due for payment on the last day for lodging a return for the month under Schedule 12 to the Collection Regulations.

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

202Information in returns under Schedule 12 to the Collection Regulations

 A person who lodges a return under Schedule 12 to the Collection Regulations for a month must include in the return details of:

• (a)

  how much NRS excise levy was payable on the slaughter of deer that the return is about; and

• (b)

  how much NRS excise levy was paid on the slaughter.

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

203Information in records under Schedule 12 to the Collection Regulations

 A person who is liable to pay NRS excise levy on the slaughter of deer for a month, and must keep records under Schedule 12 to the Collection Regulations in respect of the month, must include in the records details of:

• (a)

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

• (b)

  how much NRS excise levy was paid on the slaughter.

Division 4Pigs

204Meaning of expressions for Division

 An expression used in both this Division and Schedule 31 to the Collection Regulations has the same meaning in this Division as in the Schedule.

205Incorporation with Schedule 31 to the Collection Regulations

 This Division is incorporated, and must be read as one, with Schedule 31 to the Collection Regulations.

Note 1   The operative rate of NRS excise levy on pig slaughter is 8.5 cents (maximum rate 40 cents) per head — see clause 4 of Schedule 11 to the NRS Excise Levy Act.

Note 2   Regulation number 206 intentionally not used.

207When levy is due for payment (Collection Act s 6)

 NRS excise levy on pig slaughter for a month is due for payment on the last day for lodging a return for the month under Schedule 31 to the Collection Regulations.

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

208Information in returns under Schedule 31 to the Collection Regulations

 A person who lodges a return for a month under Schedule 31 to the Collection Regulations must include in the return details of:

• (a)

  how much NRS excise levy was payable on the slaughter of pigs that the return is about; and

• (b)

  how much NRS excise levy was paid on the slaughter.

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

209Information in records under Schedule 31 to the Collection Regulations

 A person who is liable to pay NRS excise levy on the slaughter of pigs for a month, and must keep records under Schedule 31 to the Collection Regulations in respect of the month, must include in the records details of:

• (a)

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

• (b)

  how much NRS excise levy was paid on the slaughter.

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, 285 and 323.

2. Notified in the Commonwealth of Australia Gazette