Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999

Statutory Rules 1999 No. 267

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.

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 (Excise) Levies (Macadamia Nut) Regulations 1999

Statutory Rules 1999 No. 2671

made under the

Primary Industries (Excise) Levies Act 1999

Contents

 Page

 1 Name of Regulations 2

 2 Commencement 2

 3 Definitions 2

 4 Incorporation of the Primary Industries Levies and Charges Collection Regulations              2

 5 Macadamia nuts are leviable horticultural products 3

 6 Exemption from levy 3

 7 Rate of levy — Australian Horticultural Corporation 4

 8 Rate of levy — Horticultural Research and Development Corporation              4

 9 Eligible industry body 4

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1 Name of Regulations

  These Regulations are the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999.

2 Commencement

  These Regulations commence on 1 January 2000.

3 Definitions

  In these Regulations:

consigned mass, for macadamia nuts, means:

 (a) the mass of the macadamia nuts, at 10% moisture content; or

 (b) if the moisture content of the nuts has not been determined when dealing with the nuts — the mass of the macadamia nuts at the moisture content agreed by the parties to the dealing in the nuts.

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

levy means levy imposed on macadamia nuts under Schedule 15 to the Excise Levies Act.

macadamia nut means a nut in shell of the species Macadamia integrifolia or Macadamia tetraphylla or a hybrid of those species.

Note   Many of the terms used in these Regulations are defined in the Primary Industries Levies and Charges Collection Act 1991 or the Excise Levies Act.

4 Incorporation of the 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.

5 Macadamia nuts are leviable horticultural products

  For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, macadamia nuts are prescribed.

6 Exemption from levy

  For subclause 2 (4) of Schedule 15 to the Excise Levies Act, the following macadamia nuts are exempt from levy in a levy year:

 (a) the macadamia nuts produced by a person who produces for retail sale, in the levy year, less than 1.5 tonnes of macadamia nuts; and

 (b) for a producer who grows and deals with, in the levy year, an aggregate consigned mass of macadamia nuts that is more than the mass mentioned in the following table for the levy year — the macadamia nuts that are more than the mass mentioned in the table for the levy year.

Note   Macadamia nuts are prescribed for para (b) of the definition of producer in subs 4 (1) of the Collection Act — see the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992, r 9.  That paragraph provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or

 (b) if para (a) does not apply — the person who owns the product immediately after it is harvested.

7 Rate of levy — Australian Horticultural Corporation

  For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 3.5 cents per kilogram of consigned mass of macadamia nuts.

8 Rate of levy — Horticultural Research and Development Corporation

  For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 3.3 cents per kilogram of consigned mass of macadamia nuts.

Note   For the rate of NRS excise levy on macadamia nuts, see r 155 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.  NRS excise levy is imposed under Sch 9 to the National Residue Survey (Excise) Levy Act 1998.

9 Eligible industry body

  For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body is the Australian Macadamia Society Ltd.

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