Primary Industries Levies and Charges Regulations 1999 (Cth)

Primary Industries Levies and Charges Regulations 1999

Statutory Rules 1999 No. 119

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 (Excise) Levies Act 1999 and the Primary Industries Levies and Charges Collection Act 1991.

Dated 29 June 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 Regulations 1999

Statutory Rules 1999 No. 1191

made under the

Primary Industries (Excise) Levies Act 1999 and the

Primary Industries Levies and Charges Collection Act 1991

   

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Part 1Preliminary

1.01Name of regulations

 These regulations are the Primary Industries Levies and Charges Regulations 1999.

1.02Commencement

 These regulations commence as follows:

• (a)

  on 1 July 1999 — Parts 1, 3, 4 and 5;

• (b)

  on 1 October 1999 — Part 2.

1.03Definitions for regulations generally

 In these regulations:

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

1.04Incorporation of Primary Industries Levies and Charges Collection Regulations

These regulations are incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection Regulations.

Part 2Coarse grains

2.01Definitions for Part 2

 In this Part:

canary seed means the grain harvested from Phalaris canariensis.

grain sorghum means the grain harvested from Sorghum bicolor (grain sorghum types).

maize means the grain harvested from Zea mays (grain maize types).

millet means the grain harvested from Echinochloa frumantaceae synonym utilis, Panicum miliaceum or Setaria italica (grain millet types).

2.02Sale 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 valueof 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.

2.03Incorporation of Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992

 This Part is incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992.

2.04Prescribed grains

• (1)

  For the definition of leviable coarse grain in clause 1 of Schedule 4 to the Excise Levies Act, the following are prescribed:

  • (a)

    canary seed;

  • (b)

    grain sorghum;

  • (c)

    maize;

  • (d)

    millet.

• (2)

  However, for subclause 5 (5) of that Schedule, popping corn is exempt from levy.

2.05Rates of levy for prescribed grains

 For subclause 6 (2) of Schedule 4 to the Excise Levies Act, the following rates of levy are prescribed:

• (a)

  for canary seed — 1% of the value of the grain;

• (b)

  for grain sorghum — 1% of the value of the grain;

• (c)

  for maize — 0.7% of the value of the grain;

• (d)

  for millet — 1% of the value of the grain.

Part 3Dairy produce

3.01Definitions for Part 3

 In this Part:

Australian Animal Health Council levy means levy imposed under paragraph 6 (1) (g) of Schedule 6 to the Excise Levies Act.

Corporation levy means the levy imposed under paragraph 6 (1) (d) of Schedule 6 to the Excise Levies Act.

manufacturing milk levy means the levy imposed under paragraph 6 (1) (b) of Schedule 6 to the Excise Levies Act.

market milk levy means the levy imposed under paragraph 6 (1) (a) of Schedule 6 to the Excise Levies Act.

promotion levy means the levy imposed under paragraph 6 (1) (e) of Schedule 6 to the Excise Levies Act.

research levymeans the levy imposed under paragraph 6 (1) (f) of Schedule 6 to the Excise Levies Act.

3.02Incorporation of the Primary Industries Levies and Charges Collection (Dairy) Regulations

 This Part is incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection (Dairy) Regulations.

3.03Market milk levy — prescribed milk fat rate and protein rate

• (1)

  For paragraph 7 (a) of Schedule 6 to the Excise Levies Act, the milk fat rate is 15.750 cents per kilogram.

• (2)

  For paragraph 7 (b) of that Schedule, the protein rate is 38.3906 cents per kilogram.

3.04Manufacturing milk levy — prescribed milk fat rate and protein rate

• (1)

  For the definition of milk fat rate in subclause 8 (1) of Schedule 6 to the Excise Levies Act, the rate of 29.717 cents per kilogram is prescribed.

• (2)

  For the definition of protein rate in subclause 8 (1) of that Schedule, the rate of 70.785 cents per kilogram is prescribed.

3.05Other levies — prescribed milk fat rate and protein rate

• (1)

  For paragraph 10 (1) (a) of Schedule 6 to the Excise Levies Act, the following milk fat rates are prescribed:

  • (a)

    for a Corporation levy — 0.1400 cent per kilogram;

  • (b)

    for a promotion levy — 1.4525 cents per kilogram;

  • (c)

    for a research levy — 1.0150 cents per kilogram;

  • (d)

    for an Australian Animal Health Council levy — 0.0373 cent per kilogram.

• (2)

  For paragraph 10 (1) (b) of that Schedule, the following protein rates are prescribed:

  • (a)

    for a Corporation levy — 0.3413 cent per kilogram;

  • (b)

    for a promotion levy — 3.5405 cents per kilogram;

  • (c)

    for a research levy — 2.4740 cents per kilogram;

  • (d)

    for an Australian Animal Health Council levy — 0.0880 cent per kilogram.

Part 4Rice

4.01Incorporation of Primary Industries Levies and Charges Collection (Rice) Regulations 1991

 This Part is incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection (Rice) Regulations 1991.

4.02Additional leviable rice varieties

 For paragraph (b) of the definition of leviable rice in clause 1 of Schedule 23 to the Excise Levies Act, the variety Oryza sativa L. cv. Opus is prescribed.

Part 5Wheat

5.01Sale 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.

5.02Incorporation of Primary Industries Levies and Charges Collection (Wheat) Regulations 1991

 This Part is incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection (Wheat) Regulations 1991.

5.03Minimum amount

 For subclause 4 (3) of Schedule 25 to the Excise Levies Act, the minimum amount for any levy year is $25.

5.04Rate of levy

 For paragraph 5 (b) of Schedule 25 to the Excise Levies Act, 1% is prescribed.

Note

1. Made by the Governor-General on 29 June 1999, and notified in the Commonwealth of Australia Gazette