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Primary Industries (Excise) Levies Regulations 1999

Authoritative Version
  • - F2011C00175
  • In force - Superseded Version
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SR 1999 No. 302 Regulations as amended, taking into account amendments up to Primary Industries (Excise) Levies Amendment Regulations 2011 (No. 1)
Principal Regulations
Administered by: Agriculture, Fisheries and Forestry
Registered 01 Apr 2011
Start Date 01 Apr 2011
End Date 30 Jun 2011
Table of contents.

Primary Industries (Excise) Levies Regulations 1999

Statutory Rules 1999 No. 302 as amended

made under the

This compilation was prepared on 1 April 2011
taking into account amendments up to SLI 2011 No. 8

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra


Contents

Reader’s Guide                                                                                             6

                        1      Name of Regulations [see Note 1]                                    9

                        2      Commencement                                                              9

                        3      Definitions for these Regulations generally                       9

                      3A      Net GST not included in price of product                        10

                        4      Incorporation of the Collection Regulations                     10

                        5      Rates of levy and other matters                                     10

Schedule 1                  Beef production                                                           11

Schedule 2                  Buffalo slaughter                                                          12

Schedule 3                  Cattle transactions                                                       13

Schedule 4                  Coarse grains                                                               16

Part 1                             Product levy                                                                 16

Part 2                             Special purpose levies                                                  18

Schedule 5                  Cotton                                                                          20

Part 1                             Product levy                                                                 20

Part 2                             Special purpose levies                                                  20

Schedule 6                  Dairy produce                                                              22

Schedule 7                  Deer slaughter                                                              24

Schedule 8                  Deer velvet                                                                   26

Schedule 9                  Dried fruits                                                                   27

Schedule 10                Forest industries products                                           28

Schedule 11                Goat fibre                                                                     31

Schedule 12                Grain legumes                                                             32

Part 1                             Product levy                                                                 32

Part 2                             Special purpose levies                                                  33

Schedule 13                Grapes                                                                         35

Schedule 14                Honey                                                                          37

Schedule 15                Horticultural products                                                  38

Part 1                             Definitions                                                                    38

Part 2                             Almonds                                                                       38

Division 2.1                  Product levy                                                                 38

Division 2.2                  Special purpose levies                                                  39

Part 3                             Apples and pears                                                          39

Division 3.1                  Product levy                                                                 39

Division 3.2                  Special purpose levies                                                  41

Part 4                             Avocados                                                                     42

Division 4.1                  Product levy                                                                 42

Division 4.2                  Special purpose levies                                                  43

Part 5                             Cherries                                                                        44

Division 5.1                  Product levy                                                                 44

Division 5.2                  Special purpose levies                                                  45

Part 6                             Chestnuts                                                                     45

Part 7                             Citrus                                                                            46

Division 7.1                  Product levy                                                                 46

Division 7.2                  Special purpose levies                                                  48

Part 8                             Custard apples                                                              49

Part 9                             Dried fruits                                                                    50

Division 9.1                  Product levy                                                                 50

Division 9.2                  Special purpose levies                                                  51

Part 10                           Macadamia nuts                                                            52

Division 10.1               Product levy                                                                 52

Division 10.2               Special purpose levies                                                  54

Part 11                           Nashi                                                                            54

Part 12                           Nursery products                                                           55

Part 13                           Passionfruit                                                                  57

Part 14                           Potatoes                                                                       59

Part 15                           Stone fruit                                                                     60

Division 15.1               Product levy                                                                 60

Division 15.2               Special purpose levies                                                  61

Part 16                           Strawberries                                                                  62

Division 16.1               Product levy                                                                 62

Division 16.2               Special purpose levies                                                  63

Part 17                           Vegetables                                                                   63

Part 18                           Agaricus mushrooms                                                     66

Part 19                           Hard onions                                                                  68

Part 20                           Table grapes                                                                 69

Division 20.1               Product levy                                                                 69

Division 20.2               Special purpose levies                                                  70

Part 21                           Mangoes                                                                      70

Division 21.1               Product levy                                                                 70

Division 21.2               Special purpose levies                                                  72

Part 22                           Papaya                                                                         72

Part 23                           Lychees                                                                        73

Part 24                           Persimmons                                                                  75

Part 25                           Rubus (raspberry, blackberry etc)                                   76

Part 26                           Turf                                                                              77

Part 27                           Bananas                                                                       78

Division 27.1               Product levy                                                                 78

Part 28                           Pineapples                                                                    79

Division 28.1               Product levy                                                                 79

Division 28.2               Special purpose levies                                                  80

Schedule 16                Laying chickens                                                           82

Schedule 17                Live‑stock slaughter                                                     83

Schedule 18                Live‑stock transactions                                                85

Schedule 19                Meat chickens                                                              91

Schedule 20                Oilseeds                                                                       92

Part 1                             Product levy                                                                 92

Part 2                             Special purpose levies                                                  93

Schedule 21                Pasture seeds                                                              94

Schedule 22                Pig slaughter                                                               95

Schedule 23                Rice                                                                             96

Part 1                             Product levy                                                                 96

Part 2                             Special purpose levies                                                  97

Schedule 24                Sugar cane                                                                   98

Part 1                             Product levy                                                                 98

Part 2                             Special purpose levies                                                  98

Schedule 25                Wheat                                                                           99

Part 1                             Product levy                                                                 99

Part 2                             Special purpose levies                                                 100

Schedule 26                Wine grapes                                                               102

Part 1                             Product levy                                                                102

Part 2                             Special purpose levies                                                 104

Schedule 27                Other levies                                                                105

Part 1                             Macropods                                                                 105

Part 2                             Wool                                                                           106

Part 3                             Farmed prawns                                                            108

Part 4                             Eggs                                                                          109

Part 5                             Bees                                                                           110

Part 6                             Sugar                                                                          112

Part 7                             Ratites (ostriches)                                                        113

Part 8                             Forest growers                                                            114

Part 9                             Ginger                                                                         116

Notes                                                                                                        117

 


Reader’s Guide

How to use these Regulations

1.         This Note is not part of these Regulations and does not have any legal force.  It is intended only to be helpful in reading these Regulations. It is not intended to take the place of these Regulations or the Acts.

What these Regulations do

2.         These Regulations are made under the Primary Industries (Excise) Levies Act 1999 (the Excise Levies Act). The Excise Levies Act authorises the imposition of primary industries levies that are duties of excise. The funds raised by the imposition of the levies are distributed to research, marketing and industry bodies for each primary industry commodity or class of commodities.

2A.      Levies are also imposed on some plant products to fund national emergency plant pest responses and the activities of Plant Health Australia Limited.

2B.      Levy is also imposed on a number of animal products to fund national emergency animal disease response (EADR) activities.

3.         The Excise Levies Act is made up of preliminary provisions
and 27 Schedules. Each of Schedules 1 to 26 imposes particular kinds
of levies on a primary industry commodity or class of commodities. Schedule 27 allows the regulations to impose levies on primary industry products.

4.         These Regulations set out the rates of levy and other details that are necessary for the administration of the levies imposed by the Excise Levies Act.

How these Regulations are arranged

5.         These Regulations are made up of preliminary provisions and a number of Schedules. The preliminary provisions contain general matters and definitions. Schedules 1 to 26 each prescribe details for a commodity or class of commodities.

5A.      Schedule 27 to these Regulations imposes levy on other primary industry products, sets the rates of levy and provides for who is liable to pay the levy.

6.         Some Schedules await the insertion of substantive content.  Notes under the respective headings indicate the commodities with which those Schedules will deal, and the current arrangements in respect of those commodities.

What are the levy rates?

7.         The maximum levy rates for each commodity are set out in the relevant Schedule to the Excise Levies Act. Each Schedule to the Act allows the regulations to set a different rate (not exceeding the specified maximum rate). Each of the Schedules to these Regulations may contain clauses setting operative levy rates.

What other legislation needs to be read?

The Customs Charges Act

8.         The Primary Industries (Customs) Charges Act 1999 (the Customs Charges Act) imposes customs charges on primary industries commodities. The Customs Charges Act is made up of preliminary provisions and 14 Schedules. Each of Schedules 1 to 13 imposes particular kinds of charges on a primary industry commodity or class of commodities. Schedule 14 allows the regulations to impose charges on primary industry products.

9.         The Primary Industries (Customs) Charges Regulations 2000 (the Customs Charges Regulations) set out the rates of charges and other details that are necessary for the administration of the charges. The Customs Charges Regulations are arranged in a similar way to these Regulations in that they have preliminary provisions followed by a number of Schedules. Each of Schedules 1 to 13 prescribe details for a commodity or class of commodities.

9A.      Schedule 14 to the Customs Charges Regulations imposes charge on other primary industry products, sets the rate of charge and provides for who is liable to pay the charge.

10.       The Act that sets out the basic reporting and levy and charge collection arrangements for primary products is the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act). The collection and reporting details for each of the commodities contained in the Excise Levies Act and Customs Charges Act, and in Schedule 27 to the Excise Levies Regulations and Schedule 14 to the Customs Charges Regulations, are set out in the Primary Industries Levies and Charges Collection Regulations 1991 (the Collection Regulations).

11.       The Collection Regulations are divided into preliminary provisions and 37 Schedules. Schedule 1 is the form of a warrant. Schedules 2 to 37 contain the reporting and collection details for commodities contained in the Customs Charges Regulations and Excise Levies Regulations, listed in alphabetical order.

The National Residue Survey Levies legislation

12.       The National Residue Survey is a program to monitor, and report on, the level of contaminants in food products produced in Australia,
or exported from Australia. The program is funded by levies on the products.

13.       The National Residue Survey Levies legislation is made up of
the National Residue Survey (Customs) Levy Act 1998, the National Residue Survey (Excise) Levy Act 1998, the National Residue Survey Administration Act 1992, the Collection Act and the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 (the NRS Levies Regulations). 

14.       The first 2 Acts impose the levies, and the third Act sets up the Account to which the amounts of levies are credited and provides for the debiting of amounts from the Account. The NRS Levies Regulations set out certain matters that are necessary for the administration of the levies that fund the National Residue Survey scheme.


  

  

1              Name of Regulations [see Note 1]

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

2              Commencement

                These Regulations commence on 1 January 2000.

3              Definitions for these Regulations generally

         (1)   In these Regulations:

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

Collection Regulations means the Primary Industries Levies and Charges Collection Regulations 1991.

Customs Charges Act means the Primary Industries (Customs) Charges Act 1999.

Customs Charges Regulations means the Primary Industries (Customs) Charges Regulations 2000.

EADR levy means the levy imposed, under Schedule 27 to the Excise Levies Act, to fund national EADR activities.

EPPR levy has the meaning given by the Plant Health Australia (Plant Industries) Funding Act 2002.

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

PHA has the meaning given by the Plant Health Australia (Plant Industries) Funding Act 2002.

PHA levy means the levy imposed, under Schedule 27 to the Excise Levies Act, to fund PHA.

         (2)   Unless the contrary intention appears, a term that is used in these Regulations in relation to a particular product, and in the Collection Regulations in relation to that product, has the same meaning in these Regulations as it has in the Collection Regulations.

Note 1   Many of the terms used in these Regulations are defined in the Excise Levies Act.

Note 2   Other terms may be defined in a Schedule or a Part for that Schedule or Part only.

3A           Net 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.

4              Incorporation of the Collection Regulations

                These Regulations are incorporated, and must be read as one, with the Collection Regulations.

5              Rates of levy and other matters

                The Schedules have effect.


Schedule 1        Beef production

  

2              Amounts of levy

         (1)   For paragraph 3 (1) (a) of Schedule 1 to the Excise Levies Act, the amount of levy is 0.2 of a cent per kilogram.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the meat processor marketing body.

         (2)   For paragraph 3 (1) (b) of Schedule 1 to the Excise Levies Act, the amount of levy is 0.4 of a cent per kilogram.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the meat processor research body.

Schedule 2        Buffalo slaughter

  

1              Amount of levy

                For paragraph 2 (b) of Schedule 2 to the Excise Levies Act,
the levy payable to the National Cattle Disease Eradication Account under the National Cattle Disease Eradication Account Act 1991, on the slaughter of buffalo, is nil.

Note   For the rate of excise levy on buffalo slaughter, see clause 2 of Schedule 11 to the National Residue Survey (Excise) Levy Act 1998.

Schedule 3        Cattle transactions

(regulation 5)

  

2              When levy is not imposed

         (1)   In this clause:

export licence holder means the holder of a licence granted under section 10 of the Australian Meat and Live‑stock Industry Act 1997.

         (2)   For paragraph 5 (2) (h) of Schedule 3 to the Excise Levies Act, 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.

         (3)   Also, if levy is imposed under paragraph 5 (1) (a) of Schedule 3 to the Excise Levies Act on the sale of cattle to an export licence holder (the first licence holder), levy is not imposed on a further sale of the cattle if:

                (a)    the sale is to an export licence holder; and

               (b)    the cattle are exported 30 days or less after being acquired by the first licence holder.

         (4)   For paragraph 5 (2) (h) of Schedule 3 to the Excise Levies
Act, levy is not imposed on a transaction in the following circumstances:

                (a)    the transaction was entered into during the period starting on 23 February 2009 and ending at the end of 27 February 2009;

               (b)    the proceeds from the transaction have been donated to a fund or organisation endorsed by the Australian Taxation Office to receive tax deductible gifts;

                (c)    an amount equivalent to the amount of levy that would have been imposed on the transaction if this subclause
did not apply has also been donated to the fund or organisation;

               (d)    the donation is to be used to assist the 2009 Victorian bushfire victims or the 2009 North Queensland flood victims.

3              Amounts of levy for cattle other than bobby calves or lot‑fed cattle

         (1)   For paragraph 6 (1) (a) of Schedule 3 to the Excise Levies Act, the amount of levy is $3.66 per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the industry marketing body.

         (2)   For paragraph 6 (1) (b) of Schedule 3 to the Excise Levies Act, the amount of levy is 92 cents per head.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the industry research body.

         (3)   For paragraph 6 (1) (c) of Schedule 3 to the Excise Levies Act, the amount of levy per head is nil.

Note   Subclause (3) identifies an amount that, under the National Cattle Disease Eradication Account Act 1991, is destined for the National Cattle Disease Eradication Account.

Note 2   Paragraph 6 (1) (d) of Schedule 3 to the Excise Levies Act identifies an amount that, under the Australian Animal Health Council (Live‑stock Industries) Funding Act 1996, is destined for the Australian Animal Health Council. The amount identified is 13 cents per head.

Note 3   Amounts of levy for bobby calves are set out in subclause 6 (2) of Schedule 3 to the Excise Levies Act.

4              Amounts of levy for lot‑fed cattle

         (1)   For paragraph 6 (3) (a) of Schedule 3 to the Excise Levies Act, the amount of levy is $3.08 per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the industry marketing body.

         (2)   For paragraph 6 (3) (b) of Schedule 3 to the Excise Levies Act, the amount of levy is $1.50 per head.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the industry research body.

         (3)   For paragraph 6 (3) (c) of Schedule 3 to the Excise Levies Act, the amount of levy per head is nil.

Note   Subclause (3) identifies an amount that, under the National Cattle Disease Eradication Account Act 1991, is destined for the National Cattle Disease Eradication Account.

Note 2   Paragraph 6 (1) (d) of Schedule 3 to the Excise Levies Act identifies an amount that, under the Australian Animal Health Council (Live‑stock Industries) Funding Act 1996, is destined for the Australian Animal Health Council. The amount identified is 13 cents per head.

Note 3   For the rates of NRS excise levy on cattle transactions, see Schedule 1 to the National Residue Survey (Excise) Levy Act 1998.

5              EADR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EADR levy is imposed on cattle transactions on which levy is imposed by clause 5 of Schedule 3 to that Act.

         (2)   For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is nil.

         (3)   For clause 11 of Schedule 27 to that Act, EADR levy imposed on a cattle transaction by this clause is payable by the person who is liable to pay the levy imposed on the cattle transaction by clause 5 of Schedule 3 to that Act.

Schedule 4        Coarse grains

Part 1          Product levy

1              Definitions for Schedule 4

                In this Schedule:

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).

Note   Leviable coarse grain is defined in the Excise Levies Act, Sch 4, cl 1.

2              What 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.

Note   Sale price is taken not to include net GST — see regulation 3A.

         (3)   The value of grain is to be net of handling, storage, transport and f.o.b. costs.

3              Leviable coarse grain — prescribed grains

         (1)   For the definition of leviable coarse grain in clause 1 of Schedule 4 to the Excise Levies Act, the following kinds of coarse grains 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.

4              Rates of levy

         (1)   For paragraph 6 (1) (b) of Schedule 4 to the Excise Levies Act, the rate of levy on grain harvested from oats, cereal rye, barley and triticale is 0.99% of the value of the grain.

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

                (a)    for canary seed, grain sorghum and millet — 0.99% of the value of the grain;

               (b)    for maize — 0.693% of the value of the grain.

Note 1   Barley, cereal rye, oats and triticale are leviable coarse grains: see clause 1 of Schedule 4 to the Excise Levies Act.

Note 2   For the rate of NRS excise levy on coarse grain, see clause 6 of Schedule 2 to the National Residue Survey (Excise) Levy Act 1998.  For other matters for NRS levy on coarse grain, see Part 4 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Part 2          Special purpose levies

5              PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on leviable coarse grain on which levy is imposed by Schedule 4 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rates of PHA levy are:

                (a)    on oats, cereal rye, barley, triticale, canary seed, grain sorghum and millet — 0.01% of the sale value of the grain; and

               (b)    on maize — 0.007% of the sale value of the maize.

         (3)   For subclause (2), the sale value of the grain is to be calculated in accordance with clause 2 of this Schedule.

         (4)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on leviable coarse grain is payable by the producer of the grain, within the meaning of Schedule 4 to the Excise Levies Act.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

6              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on coarse grain that is leviable coarse grain under Schedule 4 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy is 0.005% of the sale value (within the meaning of clause 2) of the grain.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on coarse grain is payable by the producer of the coarse grain.

         (4)   However, for clause 12 of Schedule 27 to the Excise Levies Act, popping corn is exempt from EPPR levy.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.


Schedule 5        Cotton

Part 1          Product levy

1              Rate of levy

                For clause 3 of Schedule 5 to the Excise Levies Act, the rate of levy in respect of leviable cotton is $2.21 per 227 kilograms of leviable cotton.

Part 2          Special purpose levies

2              PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on leviable cotton on which levy is imposed by Schedule 5 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on leviable cotton is 4 cents per 227 kilograms of leviable cotton.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on leviable cotton is payable by the producer of the cotton.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

3              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on cotton that is leviable cotton under Schedule 5 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on cotton is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on cotton is payable by the producer of the cotton.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Schedule 6        Dairy produce

  

1              Definitions for Schedule 6

                In this Schedule:

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

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

2              Dairy producer 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 dairy service levy — 2.6075 cents per kilogram;

               (b)    for an Australian Animal Health Council levy — 0.0373 of a cent per kilogram.

Note   For the prescribed rates of milk fat content for relevant dairy produce when it is not practicable to determine the actual milk fat content, see Schedule 3 to the Dairy Produce Regulations 1986.

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

                (a)    for a dairy service levy — 6.3558 cents per kilogram;

               (b)    for an Australian Animal Health Council levy — 0.0880 of a cent per kilogram.

Note 1   For the prescribed rates of protein content for relevant dairy produce when it is not practicable to determine the actual protein content, see Schedule 3 to the Dairy Produce Regulations 1986.

Note 2   For the operative rate of NRS excise levy on relevant dairy produce, see clause 2 of Schedule 3 to the National Residue Survey (Excise) Levy Act 1998.

3              EADR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EADR levy is imposed on dairy produce on which levy is imposed by a paragraph of clause 6 of Schedule 6 to that Act.

         (2)   For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is nil.

         (3)   For clause 11 of Schedule 27 to that Act, EADR levy imposed on dairy produce by this clause is payable by the person who is liable to pay the levy imposed on the dairy produce by clause 6 of Schedule 6 to that Act.

Schedule 7        Deer slaughter

(regulation 5)

  

1              Cold dressed carcase weight

                For the definition of cold dressed carcase weight in clause 1 of Schedule 7 to the Excise Levies Act, the weight of the dressed carcase of a slaughtered deer is determined by weighing the carcase 2 hours or more after its slaughter.

2              Dressed carcase

                For the definition of dressed carcase in clause 1 of Schedule 7 to the Excise Levies Act, the 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.

3              Hot dressed carcase weight

                For the definition of hot dressed carcase weight in clause 1 of Schedule 7 to the Excise Levies Act, the weight of the dressed carcase of a slaughtered deer is determined by weighing the carcase within 2 hours after its slaughter.

4              Prescribed amount

                For paragraph (a) of the definition of prescribed amount in subclause 3 (4) of Schedule 7 to the Excise Levies Act, the following amounts are specified:

                (a)    from 1 June 2007 to 30 June 2007 (inclusive) — 6.5 cents;

               (b)    from 1 July 2007 to 30 June 2010 (inclusive) — 4 cents;

                (c)    from 1 July 2010 — 6.5 cents.

Note   For the operative rate of NRS excise levy on deer slaughter, see regulation 200 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Schedule 8        Deer velvet

(regulation 5)

1              Rate of levy — sale of deer velvet

                The rate of levy imposed on deer velvet by clause 2 of Schedule 8 to the Excise Levies Act is:

                (a)    from 1 June 2007 to 30 June 2007 (inclusive) — 3.5% of the sale value of the deer velvet; and

               (b)    from 1 July 2007 to 30 June 2010 (inclusive) — 2% of the sale value of the deer velvet; and

                (c)    from 1 July 2010 — 3.5% of the sale value of the deer velvet.

2              Rate of levy — deer velvet used in producing other goods

                The rate of levy imposed on deer velvet by clause 3 of Schedule 8 to the Excise Levies Act is:

                (a)    from 1 June 2007 to 30 June 2007 (inclusive) — 3.5% of the declared value of the deer velvet; and

               (b)    from 1 July 2007 to 30 June 2010 (inclusive) — 2% of the declared value of the deer velvet; and

                (c)    from 1 July 2010 — 3.5% of the declared value of the deer velvet.

Schedule 9        Dried fruits

  

1              Rates of levy

                For subclause 4 (1) of Schedule 9 to the Excise Levies Act, the following rates of levy are fixed:

                (a)    for dried vine fruits — $0.00 per tonne;

               (b)    for dried plums — $0.00 per tonne;

                (c)    for dried tree fruits other than dried plums — $0.00 per tonne.

Note   For the operative rate of NRS levy on dried fruits, see clause 4 of Schedule 4 to the National Residue Survey (Excise) Levy Act 1998.

Schedule 10      Forest industries products

(regulation 5)

  

1              Rates of levy

                For subclause 3 (1) of Schedule 10 to the Excise Levies Act, the rate of levy for a class of logs is the rate mentioned in the first item in the following table that applies to the class of logs.

 

Item

Class of logs

Description of logs

Rate of levy (cents/m3)

1

Softwood sawlog

Softwood logs, other than cypress sawlogs, that are intended and suitable for timber products other than products mentioned in item 6 or 7

    29

2

Cypress sawlog

Cypress logs that are intended and suitable for making timber products

    22

3

Hardwood sawlog

Hardwood logs that are intended and suitable for making timber products

    29

4

Plywood and veneer log

Logs that are intended and suitable for making plywood or veneer products

    15

5

Wood panels pulplog

Logs that are intended and suitable for the manufacture of panel board products

    10

6

Low‑grade softwood sawlog

Softwood sawlogs that are intended and suitable for making:

   (a)  packaging products including timber packing, pallets and crates; or

  (b)  horticultural products including trellises, stakes, sleepers, fence posts and palings; or

   (c)  tile battens

      8

7

Softwood roundwood log

Softwood logs that are intended and suitable for treating with preservative and using as poles or posts

      8

8

Export woodchip hardwood pulplog

Hardwood logs that are intended and suitable for the production of woodchips for export

      3.5

9

Export woodchip softwood pulplog

Softwood logs that are intended and suitable for the production of woodchips for export

      0

10

Paper pulplog

Logs that are intended and suitable for making paper or pulp products

      0

2              Average value of a class of logs

         (1)   For subclause 3 (6) of Schedule 10 to the Excise Levies Act, the average value of a class of logs for a financial year (the relevant financial year) is:

where:

A is the estimated average value per cubic metre of the class of logs produced, or to be produced, in the relevant financial year by the forest and wood products industry.

B is the average value per cubic metre of the class of logs produced by the forest and wood products industry in the financial year immediately before the relevant financial year (the previous financial year).

C is the average value per cubic metre of the class of logs produced by the forest and wood products industry in the year before the previous financial year.

         (2)   For this clause, the average values mentioned are the average value and the estimated average value shown in the official statistics supplied by the Australian Bureau of Agricultural and Resource Economics.

3              Exemption from levy

                For subclause 3 (7) of Schedule 10 to the Excise Levies Act, levy is not payable by a person for a levy year if the total amount of:

                (a)    levy; and

               (b)    charge imposed under Schedule 7 to the Customs Charges Act; and

                (c)    charge imposed under Schedule 8 to the Customs Charges Act;

that the person is liable to pay for the year is less than $330.

4              Prescribed industry bodies

                For paragraph (b) of the definition of industry body in clause 1 of Schedule 10 to the Excise Levies Act, the following industry bodies are prescribed:

                (a)    Australian Forest Growers (ABN 39 000 694 904);

               (b)    Australian Plantation Products & Paper Industry Council Ltd (ABN 40 005 904 898);

                (c)    National Association of Forest Industries Limited (ABN 40 008 621 510).

Schedule 11      Goat fibre

(regulation 5)

  

Note   Schedule 11 will deal with goat fibre. For the current levy details for goat fibre, see Schedule 11 to the Excise Levies Act.

Schedule 12      Grain legumes

Part 1          Product levy

2              What is the value of leviable grain legumes

         (1)   In this clause:

grain legumes means leviable grain legumes.

Note   Leviable grain legumes is defined in clause 1 of Schedule 12 to the Excise Levies Act.

         (2)   For the definition of value 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.

Note   Sale price is taken not to include net GST — see regulation 3A.

         (3)   The value of grain legumes is to be net of handling, storage, transport and f.o.b. costs.

3              Leviable grain legumes — prescribed grains

                For the definition of leviable grain legumes in clause 1 of Schedule 12 of the Excise Levies Act, seeds of the following plant species, being seeds of leguminous plants, are prescribed:

                (a)    Cajanus cajan;

               (b)    Cicer arietinum;

                (c)    Lens culinaris;

               (d)    Phaseolus vulgaris;

                (e)    Vicia faba;

                (f)    Vigna mungo;

               (g)    Vigna radiata;

               (h)    Vicia sativa;

                (i)    Vigna unguiculata;

                (j)    Vigna vexillata.

Note   The seeds of lupins, the seeds of field peas and peanuts are leviable grain legumes: see clause 1 of Schedule 12 to the Excise Levies Act.

4              Rate of levy

                For paragraph 6 (1) (b) of Schedule 12 to the Excise Levies Act, the rate of levy is 0.99% of the value of the leviable grain legumes.

Note   For the operative rate of NRS excise levy on grain legumes, see clause 6 of Schedule 6 to the National Residue Survey (Excise) Levy Act 1998. For other details for NRS excise levy on grain legumes, see Part 8 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Part 2          Special purpose levies

5              PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on leviable grain legumes on which levy is imposed by Schedule 12 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on leviable grain legumes is 0.01% of the sale value of the legumes calculated in accordance with clause 2 of this Schedule.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on leviable grain legumes is payable by the producer of the legumes, within the meaning of Schedule 12 to the Excise Levies Act.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

6              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on grain legumes that are leviable grain legumes under Schedule 12 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy is 0.005% of the value (within the meaning of subclauses 2 (2) and (3)) of the grain legumes.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on grain legumes is payable by the producer of the grain legumes.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

 

Schedule 13      Grapes

  

1A           Definition for Schedule 13

                In this Schedule:

prescribed goods has the meaning given by clause 1 of Schedule 13 to the Excise Levies Act.

Note   Prescribed goods includes:

(a)      fresh grapes; and

(b)      dried grapes; and

(c)      grape juice, whether single strength or concentrated;

being grapes or grape juice produced in Australia.

1              Standard amount

                For subclause 5 (2) of Schedule 13 to the Excise Levies Act, the standard amount is 198.4 cents.

2              PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on prescribed goods on which levy is imposed by Schedule 13 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on prescribed goods is:

                (a)    in the case of fresh grapes — 1.6 cents per tonne of the grapes; and

               (b)    in any other case — 1.6 cents per tonne of the fresh grape equivalent of the prescribed goods.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on prescribed goods is payable by the producer of the prescribed goods.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

3              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on prescribed goods on which levy is imposed under Schedule 13 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on prescribed goods is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on prescribed goods is payable by the producer of the goods.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Schedule 14      Honey

(regulation 5)

  

1              Rate of levy — research and development component on sale of honey

                For paragraph 4 (1) (b) of Schedule 14 to the Excise Levies Act, the rate of levy is:

                (a)    from 1 July 2006 to 30 June 2009 — 1.2 cents per kilogram of honey; and

               (b)    from 1 July 2009 — 1.5 cents per kilogram of honey.

2              Rate of levy — research and development component on honey used in the production of other goods

                For paragraph 4 (2) (b) of Schedule 14 to the Excise Levies Act, the rate of levy is:

                (a)    from 1 July 2006 to 30 June 2009 — 1.2 cents per kilogram of honey; and

               (b)    from 1 July 2009 — 1.5 cents per kilogram of honey.

Note   For the rate of NRS excise levy on honey, see clause 4 of Schedule 7 to the National Residue Survey (Excise) Levy Act 1998 and regulation 80 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

3              EADR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EADR levy is imposed on honey on which levy is imposed by clause 2 or 3 of Schedule 14 to that Act.

         (2)   For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is 0.7 of a cent per kilogram.

         (3)   For clause 11 of Schedule 27 to that Act, EADR levy imposed on honey by this clause is payable by the person who is liable to pay the levy imposed on the honey by clause 2 or 3 of Schedule 14 to that Act.

Schedule 15      Horticultural products

Part 1          Definitions

1.1           Definitions for Schedule 15

                In this Schedule:

buying agent has the meaning given in subsection 4 (1) of the Collection Act.

exporting agent has the meaning given in subsection 4 (1) of the Collection Act.

first purchaser has the meaning given in subsection 4 (1) of the Collection Act.

selling agent has the meaning given in subsection 4 (1) of the Collection Act.

Part 2          Almonds

Division 2.1    Product levy

2.1           Almonds are leviable horticultural products

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

Note   Clauses 2.2 and 2.3 intentionally not used.

2.4           Rates of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for almonds, other than almonds of the Nonpareil variety, in their shells — 1 cent per kilogram of the almonds and shells;

               (b)    for almonds of the Nonpareil variety in their shells — 1.5 cents per kilogram of the almonds and shells;

                (c)    for shelled almonds — 2 cents per kilogram of the almonds.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

2.5           What is the eligible industry body for almonds

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for almonds is the Almond Board of Australia Inc (ABN 31 709 079 099).

Division 2.2    Special purpose levies

2.6           EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on almonds on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on almonds is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on almonds is payable by the producer of the almonds.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 3          Apples and pears

Division 3.1    Product levy

3.1           Apples and pears are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, apples and pears are leviable horticultural products.

3.2           Apples and pears that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of apples and pears are exempt from levy for a levy year:

                (a)    apples or pears sold or used in the following ways, if the total of the quantities of apples or pears or both so sold or used by the producer in that levy year is not more than
9 000 kilograms:

                          (i)    sold by the producer by retail sale;

                         (ii)    used by the producer in the production of fruit juice or any other processed product;

               (b)    apples, or pears, sold for stockfeed;

                (c)    processing pears on which levy is payable under Schedule 9 to the Excise Levies Act or on which levy was payable under the Dried Fruits Levy Act 1971;

               (d)    processing pears, or juicing pears, used in the production of canned fruit.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

3.3           Rates of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for apples (other than juicing apples or processing apples) — 1.03 cents per kilogram of apples;

               (b)    for pears (other than juicing pears or processing pears) — 1.249 cents per kilogram of pears;

                (c)    for juicing apples — $2 per tonne of apples;

               (d)    for juicing pears — $2.25 per tonne of pears;

                (e)    for processing apples — $4 per tonne of apples;

                (f)    for processing pears — $4.50 per tonne of pears.

3.4           Rates of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for apples (other than juicing apples or processing apples) — 0.72 of a cent per kilogram of apples;

               (b)    for pears (other than juicing pears or processing pears) — 0.775 of a cent per kilogram of pears;

                (c)    for juicing apples — 65 cents per tonne of apples;

               (d)    for juicing pears — 60 cents per tonne of apples;

                (e)    for processing apples —$1.30 per tonne of apples;

                (f)    for processing pears — $1.20 per tonne of pears.

Note   For the operative rate of NRS excise levy on apples and pears, see clause 5 of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998.

3.5           What is the eligible industry body for apples and pears

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for apples and pears is the Apple & Pear Australia Limited (ABN 55 490 626 489).

Division 3.2    Special purpose levies

3.6           PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on apples (other than juicing apples or processing apples) on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on apples is 0.02 of a cent per kilogram of apples.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on apples is payable by the producer of the apples.

3.7           EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on apples and pears on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act:

                (a)    the rate of EPPR levy on apples is nil; and

               (b)    the rate of EPPR levy on pears is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on apples is payable by the producer of the apples.

         (4)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on pears is payable by the producer of the pears.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 4          Avocados

Division 4.1    Product levy

4.1           Avocados are leviable horticultural products

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

4.2           Avocados that are exempt from levy

                For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, avocados are exempt from levy if:

                (a)    the avocados are sold by the producer by retail sale; and

               (b)    the total amount of levy that the producer would be liable to pay in the levy year on avocados sold by retail sale would be less than $100.

Note 1   Retail sale, for avocados, is defined in clause 4.2 of Schedule 22 of the Collection Regulations.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

4.3           Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 4.5 cents per kilogram of fresh avocados.

4.4           Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is:

                (a)    3 cents per kilogram of fresh avocados; and

               (b)    1 cent per kilogram of processing avocados.

Note   Fresh avocados and processing avocados are defined in clause 4.2 of Schedule 22 of the Collection Regulations.

4.5           What is the eligible industry body for avocados

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for avocados is Avocados Australia Limited (ABN 95 810 689 086).

Division 4.2    Special purpose levies

4.6           EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on avocados on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on avocados is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on avocados is payable by the producer of the avocados.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 5          Cherries

Division 5.1    Product levy

5.1           Cherries are leviable horticultural products

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

5.2           Cherries that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, cherries sold or used in a levy year by a producer for processing are exempt from levy.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

5.3           Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 3 cents per kilogram of cherries.

5.4           Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 4 cents per kilogram of cherries.

5.5           What is the eligible industry body for cherries

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for cherries is Cherry Growers of Australia Inc.

Division 5.2    Special purpose levies

5.6           EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on cherries on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on cherries is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on cherries is payable by the producer of the cherries.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 6          Chestnuts

6.1           Chestnuts are leviable horticultural products

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

6.2           Chestnuts that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, chestnuts sold by a producer by retail sale are exempt from levy if the total weight of chestnuts sold by the producer by retail sale in the levy year is not more than 500 kg.

Note    For chestnuts:

(a)   levy year is defined in clause 6.3 of Schedule 22 to the Collection Regulations; and

(b)   retail sale is defined in clause 6.2 of Schedule 22 to the Collection Regulations.

6.3           Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is $50 per tonne of chestnuts.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

6.4           Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is $50 per tonne of chestnuts.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

6.5           What is the eligible industry body for chestnuts

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for chestnuts is Chestnuts Australia Incorporated (ABN 11 727 740 190).

Part 7          Citrus

Division 7.1    Product levy

7.1           Citrus are leviable horticultural products

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

7.2           Citrus that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of citrus are exempt from levy for a levy year:

                (a)    citrus sold or used in the following ways, if the total quantity of citrus so sold or used by the producer in the levy year is not more than 500 boxes:

                          (i)    sold in a levy year by the producer by retail sale;

                         (ii)    used in a levy year by the producer in the production of fruit juice or any other processed product;

               (b)    citrus sold for stockfeed.

Note 1   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 2   Box is defined for citrus in clause 7.2 of Part 7 of Schedule 22 to the Collection Regulations.

7.3           Rates of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for oranges in bulk — 75 cents per tonne of oranges;

               (b)    for oranges not in bulk — 1.5 cents per box.

Note   Box and citrus in bulk are defined for citrus in clause 7.2 of Part 7 of Schedule 22 to the Collection Regulations.

7.4           Rates of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for oranges in bulk — $1.97 per tonne of oranges;

               (b)    for oranges not in bulk — 3.94 cents per box;

                (c)    for other citrus in bulk — $1.97 per tonne of citrus;

               (d)    for other citrus not in bulk — 3.94 cents per box.

Note   Box and citrus in bulk are defined for citrus in clause 7.2 of Part 7 of Schedule 22 to the Collection Regulations.

7.5           What is the eligible industry body for citrus

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for citrus is Citrus Australia Limited (ABN 75 130 238 792).

Division 7.2    Special purpose levies

7.6           PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on citrus on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rates of PHA levy are as follows:

                (a)    for oranges in bulk — 3 cents per tonne of oranges;

               (b)    for oranges not in bulk — 0.06 of a cent per box;

                (c)    for other citrus in bulk — 3 cents per tonne of citrus;

               (d)    for other citrus not in bulk — 0.06 of a cent per box.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on citrus is payable by the producer of the citrus.

Note 1   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Note 2   Citrus and other expressions used in this clause are defined in clause 7.2 of Part 7 of Schedule 22 to the Collection Regulations.

7.7           EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on citrus on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rates of EPPR levy on citrus is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on citrus is payable by the producer of the citrus.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 8          Custard apples

8.1           Custard apples are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, custard apples are leviable horticultural products.

8.2           Custard apples that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of custard apples are exempt from levy:

                (a)    custard apples that a producer uses for processing;

               (b)    custard apples that a producer sells directly to a processor for processing;

                (c)    custard apples that a producer sells by retail sale.

Note 1   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

8.3           Rates of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for custard apples packed in standard trays — 13 cents per standard tray;

               (b)    for custard apples packed in standard boxes — 13 cents per standard box;

                (c)    for bulk custard apples — $16 per tonne.

Note   Bulk custard apples, standard box and standard tray are defined for custard apples in clause 8.2 of Part 8 of Schedule 22 to the Collection Regulations.

8.4           Rates of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for custard apples packed in standard trays — 27 cents per standard tray;

               (b)    for custard apples packed in standard boxes — 27 cents per standard box;

                (c)    for bulk custard apples — $34 per tonne of custard apples.

Note   Bulk custard apples, standard box and standard tray are defined for custard apples in clause 8.2 of Part 8 of Schedule 22 to the Collection Regulations.

8.5           What is the eligible industry body for custard apples

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for custard apples is the Australian Custard Apple Growers Association Inc.

Part 9          Dried fruits

Division 9.1    Product levy

9.1           Definitions for Part 9

                In this Part:

dried fruits means dried tree fruits or dried vine fruits.

dried tree fruits means dried apricots, dried pears, dried peaches, dried nectarines or dried plums.

dried vine fruits means dried grapes.

9.2           Dried fruits are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, dried fruits are leviable horticultural products.

9.3           Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is $7 per tonne of processed dried vine fruits.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

9.4           Rates of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levy Act, the following rates of levy are fixed:

                (a)    for dried vine fruits — $11 per tonne;

               (b)    for dried plums — $13 per tonne;

                (c)    for dried tree fruits other than dried plums — $32 per tonne.

Note   For the operative rate of NRS levy on dried fruits, see clause 4 of Schedule 4 to the National Residue Survey (Excise) Levy Act 1998.

9.4A        What is the eligible industry body for dried fruits

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for dried fruits is the Australian Dried Fruits Association Incorporated (ABN 88 658 293 079).

Division 9.2    Special purpose levies

9.5           EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on dried vine fruits on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on dried vine fruits is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on dried vine fruits is payable by the producer of the dried vine fruits.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 10        Macadamia nuts

Division 10.1  Product levy

10.1        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 leviable horticultural products.

Note   Macadamia nut is defined in clause 10.2 of Schedule 22 to the Collection Regulations.

10.2        Macadamia nuts that are exempt from levy

Macadamia nuts that are exempt from levy — general

         (1)   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of macadamia nuts are exempt from levy:

                (a)    macadamia nuts used by the producer to manufacture oil;

               (b)    macadamia nuts used by the producer to manufacture goods that are not for human consumption;

                (c)    macadamia nuts sold by the producer for the manufacture of oil;

               (d)    macadamia nuts sold by the producer for the manufacture of goods that are not for human consumption.

Macadamia nuts that are exempt from levy in a levy year

         (2)   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, macadamia nuts dealt with by a person are exempt from levy in a levy year if the total amount of charge and levy on macadamia nuts that the person would be liable to pay in the levy year is less than $120.

Note 1   Macadamia nuts are prescribed for paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act — see the Collection Regulations, Schedule 22, clause 10.6.

Note 2   The following terms are defined in subsection 4 (1) of the Collection Act:

·      charge

·      levy

·      producer — see paragraph (b) of the definition.

Note 3   For macadamia nuts, the terms deal and levy year are defined in the following clauses of the Collection Regulations, Schedule 22:

·      deal — clause 10.2;

·      levy year — clause 10.3.

Note 4   Levy is not imposed on some leviable horticultural products — see the Excise Levies Act, Schedule 15, subclause 2 (3).

10.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 16.01 cents per kilogram of dried kernels of macadamia nut.

Note   Dried kernel is defined for macadamia nuts in clause 10.2 of Schedule 22 to the Collection Regulations.

10.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 8.57 cents per kilogram of dried kernels of macadamia nut.

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

10.5        What is the eligible industry body for macadamia nuts

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

Division 10.2  Special purpose levies

10.6        EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on macadamia nuts on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on macadamia nuts is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on macadamia nuts is payable by the producer of the macadamia nuts.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 11        Nashi

11.1        Nashi are leviable horticultural products

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

11.2        Nashi that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of nashi are exempt from levy for a levy year:

                (a)    nashi sold or used by a producer in any of the following ways, if the total quantity of nashi sold or used by the producer in that levy year is not more than 500 boxes:

                          (i)    sold by the producer by retail sale;

                         (ii)    used by the producer in the production of fruit juice or any other processed product;

               (b)    nashi sold for stockfeed;

                (c)    processing nashi on which levy is payable under Schedule 9 to the Excise Levies Act;

               (d)    processing nashi, or juicing nashi, used in the production of canned fruit.

Note 1   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 2   Box is defined for nashi in clause 11.2 of Part 11 of Schedule 22 to the Collection Regulations.

Note 3   Clause 11.3 intentionally not used.

11.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is nil.

11.5        What is the eligible industry body for nashi

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body is the Australian Nashi Growers Association Limited.

Part 12        Nursery products

12.1        Definitions for Part 12

                In this Part:

container means any container that is designed:

                (a)    for use in the production or preparation of a nursery product for sale or for use in the production of other goods; and

               (b)    to be the immediate container of a nursery product.

potted plant means a nursery product in a growing medium in a container.

12.2        Potted plants are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, potted plants are leviable horticultural products.

12.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy on potted plants is 2% of the amount for which the containers that subsequently contain the nursery products are sold in the last sale before the nursery products are placed in the containers.

Note 1   An amount for which containers are sold is taken not to include net GST — see regulation 3A.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 3   Subsection 9 (2) of the Collection Act applies to a sale of prescribed goods or services in relation to a collection product to a person who must, within a prescribed period after the purchase of those goods or services, pay the seller of those goods or services:

                     (a)     an amount on account of the levy that would be payable by the buyer on products of that kind on their sale or use in the production of other goods after being subjected to the process facilitated by those goods or services; and

                     (b)     an amount equal to the amount of any penalty payable by the buyer under section 15 of the Collection Act in relation to levy because of a previous purchase of the prescribed goods or services.

Note 4   Containers are prescribed goods or services for potted plants — see Part 12 of Schedule 22 to the Collection Regulations.

12.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy on potted plants is 3% of the amount for which the containers that subsequently contain the nursery products are sold in the last sale before the nursery products are placed in the containers.

Note 1   An amount for which containers are sold is taken not to include net GST — see regulation 3A.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 3   Subsection 9 (2) of the Collection Act applies to a sale of prescribed goods or services in relation to a collection product to a person who must, within a prescribed period after the purchase of those goods or services, pay the seller of those goods or services:

                     (a)     an amount on account of the levy that would be payable by the buyer on products of that kind on their sale or use in the production of other goods after being subjected to the process facilitated by those goods or services; and

                     (b)     an amount equal to the amount of any penalty payable by the buyer under section 15 of the Collection Act in relation to levy because of a previous purchase of the prescribed goods or services.

Note 4   Containers are prescribed goods or services for potted plants — see Part 12 of Schedule 22 to the Collection Regulations.

12.5        Eligible industry body

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for nursery products is the Nursery & Garden Industry Australia Ltd (ABN 37 001 318 136).

Part 13        Passionfruit

13.1        Passionfruit are leviable horticultural products

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

13.2        Passionfruit that are exempt from levy

                For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, passionfruit are exempt from levy if:

                (a)    the passionfruit are sold by a producer by retail sale; and

               (b)    the total amount of levy that the producer would be liable to pay in the levy year on passionfruit sold by retail sale would be less than $100.

Note   For passionfruit:

(a)   levy year is defined in clause 13.3 of Schedule 22 to the Collection Regulations; and

(b)   retail sale is defined in clause 13.2 of Schedule 22 to the Collection Regulations.

13.3        Rates of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for fresh passionfruit that is packed in cartons — 20 cents per carton;

               (b)    for fresh passionfruit that is not packed in cartons — 20 cents per 8 kilograms of passionfruit;

                (c)    for processing passionfruit — 1.5 cents per kilogram of passionfruit.

Note   For passionfruit, carton is defined in clause 13.2 of Schedule 22 to the Collection Regulations.

13.4        Rates of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for fresh passionfruit that is packed in cartons — 20 cents per carton;

               (b)    for fresh passionfruit that is not packed in cartons —
20 cents per 8 kilograms of passionfruit;

                (c)    for processing passionfruit — 1.5 cents per kilogram of passionfruit.

Note 1   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 2   Carton is defined for passionfruit in clause 13.2 of Part 13 of Schedule 22 to the Collection Regulations.

13.5        What is the eligible industry body for passionfruit

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for passionfruit is the Australian Passionfruit Industry Association Incorporated.

Part 14        Potatoes

14.1        Potatoes are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, unprocessed potatoes and processing potatoes are leviable horticultural products.

14.2        Potatoes that are exempt from levy

         (1)   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of unprocessed potatoes are exempt from levy in a levy year:

                (a)    unprocessed potatoes sold by a primary producer by retail sale, if the total quantity bought or sold in the levy year does not exceed 100 tonnes;

               (b)    unprocessed potatoes sold for stockfeed.

         (2)   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, processing potatoes are exempt from levy in a levy year if the total quantity used by the owner in the levy year does not exceed 100 tonnes.

Note 1   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 2   Clause 14.3 intentionally not used.

14.4        Rates of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the following rates of levy are prescribed:

                (a)    for unprocessed potatoes — 49 cents per tonne of unprocessed potatoes;

               (b)    for processing potatoes — 49 cents per tonne of processing potatoes.

14.4A      PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on potatoes on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on potatoes is 1 cent per tonne of potatoes.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy imposed on potatoes is payable by the producer of the potatoes.

Note   Some potatoes are exempt from levy: see clause 14.2 of this Schedule.

14.5        What are the eligible industry bodies for potatoes

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act:

                (a)    the eligible industry body for unprocessed potatoes is Ausveg Limited (ABN 25 107 507 559); and

               (b)    the eligible industry body for processing potatoes is the Potato Processors Association of Australia.

Part 15        Stone fruit

Division 15.1  Product levy

15.1        Stone fruit are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, stone fruit are leviable horticultural products.

15.2        Stone fruit that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, stone fruit sold by a producer directly to a processor for processing are exempt from levy.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

15.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.45 of a cent per kilogram of stone fruit.

15.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.55 of a cent per kilogram of stone fruit.

Note   For the rate of NRS excise levy on stone fruit, see clause 8 of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998.

15.5        What is the eligible industry body for stone fruit

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for stone fruit is Summerfruit Australia Limited (ABN 51 105 962 196).

Division 15.2  Special purpose levies

15.6        EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on stone fruit on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on stone fruit is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on stone fruit is payable by the producer of the stone fruit.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 16        Strawberries

Division 16.1  Product levy

16.1        Strawberries are leviable horticultural products

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

16.2        Imposition of levy

                For subclause 2 (2) of Schedule 15 to the Excise Levies Act, levy is imposed on strawberries that:

                (a)    are produced in Australia; and

               (b)    are sold by the producer or used by the producer in the production of other goods.

16.3        Presumed production in Australia

                For subclause 2 (2) of Schedule 15 to the Excise Levies Act, the amount of strawberries presumed to be produced in Australia is to be determined by reference to the number of strawberry runners purchased for use in the production of the strawberries.

16.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is $7.87 for every 1 000 strawberry runners, or part of every 1 000 strawberry runners, sold for use in the production of the strawberries.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

16.5        What is the eligible industry body for strawberries

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for strawberries is Strawberries Australia Inc.

Division 16.2  Special purpose levies

16.6        PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on strawberries on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on strawberries is 13 cents for every 1 000 strawberry runners, or part of every 1 000 strawberry runners, sold for use in the production of the strawberries.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on strawberries is payable by the producer of the strawberries.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

16.7        EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on strawberries on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on strawberries is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on strawberries is payable by the producer of the strawberries.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 17        Vegetables

17.1        Application

                This Part applies to vegetables, except:

                (a)    asparagus; or

               (b)    garlic; or

                (c)    hard onions (being bulbs of the species Allium cepa); or

               (d)    herbs (other than fresh culinary shallots and parsley); or

                (e)    melons; or

                (f)    mushrooms; or

               (g)    potatoes (other than sweet potatoes); or

               (h)    seed sprouts; or

                (i)    tomatoes; or

                (j)    vegetables of a kind for which a rate of levy for subclause 4 (3) of Schedule 15 to the Excise Levies Act is applicable, other than the rates of levy fixed by this Part.

Note 1   For potatoes, see Part 14 of this Schedule and Division 2 of Part 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Note 2   For NRS levy on hard onions, see Schedule 4 to the National Residue Survey (Customs) Levy Act 1998, Schedule 9 to the National Residue Survey (Excise) Levy Act 1998 and Division 3 of Part 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Note 3   For levy on Agaricus mushrooms and hard onions, see Parts 18 and 19 of this Schedule.

17.2        Vegetables are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, vegetables to which this Part applies are leviable horticultural products.

Note   Clauses 17.3 and 17.4 intentionally not used.

17.5        Rate of levy — research and development component

         (1)   For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.4925% of the amount paid for the vegetables to which this Part applies at the first point of sale.

         (2)   However, if the vegetables are first sold after being processed, the rate of levy is 0.4925% of the amount that would have been paid for the vegetables if the vegetables had first been sold before processing.

         (3)   For subclause (2), the amount that would have been paid for the vegetables is:

                (a)    if unprocessed vegetables of the same kind are sold on the same day — the market price for those vegetables on that day; or

               (b)    in any other case — the value of the vegetables immediately before processing.

         (4)   For paragraph (3) (b), the value of the vegetables before processing must be substantiated by the producer’s financial records in accordance with:

                (a)    Australian Accounting Standard 2 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Research Foundation, as in force at the commencement of this Part; and

               (b)    Accounting Standard AASB 1019 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Standards Board, as in force at the commencement of this Part.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

17.5A      PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on vegetables to which this Part applies.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on vegetables is 0.0075% of the amount paid for the vegetables at the first point of sale.

         (3)   However, if the vegetables are first sold after being processed, the rate of PHA levy is 0.0075% of the expected price of the vegetables.

         (4)   For subclause (3), the expected price of the vegetables is
the amount that would have been paid for the vegetables calculated in accordance with subclauses 17.5 (3) and (4) of this Schedule.

         (5)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on vegetables is payable by the producer of the vegetables.

17.6        What is the eligible industry body for vegetables

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for vegetables to which this Part applies is Ausveg Limited (ABN 25 107 507 559).

17.7        Transitional

         (1)   This clause applies if:

                (a)    the first sale of vegetables to which subclauses 17.5 (2) and (3) apply happened before 1 July 1999; and

               (b)    the sale price of the vegetables was less than the price worked out under subclause 17.5 (3).

         (2)   The amount of levy payable for vegetables to which this clause applies is calculated as if subclauses 17.5 (2), (3) and (4) were not in force.

Part 18        Agaricus mushrooms

18.1        Agaricus mushrooms are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, Agaricus mushrooms are leviable horticultural products.

Note   Agaricus mushroom is defined in clause 18.2 of Schedule 22 to the Collection Regulations

18.2        Imposition of levy

                For subclause 2 (2) of Schedule 15 to the Excise Levies Act, levy is imposed on Agaricus mushrooms that:

                (a)    are produced in Australia; and

               (b)    are sold by the producer or used by the producer in the production of other goods.

18.3        Presumed production in Australia

                For subclause 2 (2) of Schedule 15 to the Excise Levies Act, the amount of Agaricus mushrooms presumed to be produced in Australia is to be determined by reference to the number of kilograms of mushroom spawn produced or purchased for use in the production of the Agaricus mushrooms.

18.4        Agaricus mushrooms that are exempt from levy

                For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, if a producer produces or purchases more than 250 000 kilograms of mushroom spawn in a levy year for the production of Agaricus mushrooms, every kilogram of mushroom spawn over 250 000 kilograms is exempt from levy in that levy year.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

18.5        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is $1.62 for every kilogram of mushroom spawn produced or purchased for use in the production of the Agaricus mushrooms.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

18.6        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 54 cents for every kilogram of mushroom spawn produced or purchased for use in the production of the Agaricus mushrooms.

Note 1   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 2   Subclause 18.7 intentionally not used.

18.8        What is the eligible industry body for Agaricus mushrooms

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for Agaricus mushrooms is Australian Mushroom Growers Association Limited (ACN 001 491 461).

Part 19        Hard onions

19.1        Hard onions are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, hard onions are leviable horticultural products.

Note 1   Hard onion is defined in clause 19.2 of Schedule 22 to the Collection Regulations.

Note 2   Clauses 19.2 and 19.3 intentionally not used.

19.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is $1.60 per tonne of hard onions.

Note 1   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 2   For the rate of NRS levy on hard onions, see Schedule 9 to the National Residue Survey (Excise) Levy Act 1998, Schedule 4 to the National Residue Survey (Customs) Levy Act 1998 and Division 3 of Part 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

19.5        What is the eligible industry body for hard onions

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for hard onions is the Australian Onion Industry Association Inc (ABN 26 558 335 296).

Part 20        Table grapes

Division 20.1  Product levy

20.1        Table grapes are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, table grapes are leviable horticultural products.

Note 1   Table grapes is defined in clause 20.2 of Schedule 22 to the Collection Regulations.

20.2        Table grapes that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, table grapes sold by a producer by retail sale in a levy year are exempt from levy if the total quantity of table grapes sold by the producer by retail sale in the levy year is not more than 5 000 kilograms.

20.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.5 cents per kilogram of table grapes.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

20.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.5 cents per kilogram of table grapes.

Note 1   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

Note 2   For the rate of NRS levy on table grapes, see clause 7 of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998 and Division 6 of Part 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

20.5        What is the eligible industry body for table grapes

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the
Excise Levies Act, the eligible industry body for table
grapes is the Australian Table Grape Association Inc. (ABN 69 953 034 946).

Division 20.2  Special purpose levies

20.6        EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on table grapes on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on table grapes is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on table grapes is payable by the producer of the table grapes.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 21        Mangoes

Division 21.1  Product levy

21.1        Mangoes are leviable horticultural products

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

21.2        Mangoes that are exempt from levy

         (1)   For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, mangoes are exempt from levy if:

                (a)    the mangoes are sold by the producer by retail sale; and

               (b)    the total amount of levy that the producer would be liable to pay in the levy year on mangoes sold by retail sale would be less than $100.

Note   Retail sale, for mangoes, is defined in clause 21.2 of Schedule 22 to the Collection Regulations.

         (2)   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, mangoes sold or used in a levy year by a producer for processing are exempt from levy.

Note 1   Fruit conditioning, cleaning, sorting, grading and packing of mangoes are not processes for the definition of process in the Collection Act — see clause 21.4 of Schedule 22 to the Collection Regulations.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

21.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1 cent per kilogram of mangoes.

Note   Subclause  2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

21.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.75 of a cent per kilogram of mangoes.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

21.5        What is the eligible industry body for mangoes

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for mangoes is the Australian Mango Industry Association (ABN 50 713 775 301).

Division 21.2  Special purpose levies

21.6        EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on mangoes on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on mangoes is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on mangoes is payable by the producer of the mangoes.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Part 22        Papaya

22.1        Definition for Part 22

fresh papaya means unprocessed papaya.

Note   Fruit conditioning, cleaning, sorting, grading and packing of papaya are not processes for the definition of process in the Collection Act — see clause 22.4 of Schedule 22 to the Collection Regulations.

22.2        Papayas are leviable horticultural products

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

22.3        Papayas that are exempt from levy

                For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, papayas are exempt from levy if:

                (a)    the papayas are sold by the producer by retail sale; and

               (b)    the total amount of levy that the producer would be liable to pay in the levy year on papayas sold by retail sale would be less than $50.

Note 1   Retail sale, for papaya, is defined in clause 22.2 of Schedule 22 to the Collection Regulations.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

22.4        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1 cent per kilogram of fresh papaya.

22.5        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is:

                (a)    1 cent per kilogram of fresh papaya; and

               (b)    0.25 of a cent per kilogram of papaya used or sold by a producer for processing.

22.6        What is the eligible industry body for papaya

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for papaya is the Australian Papaya Industry Association Ltd (ACN 104 031 807).

Part 23        Lychees

23.1        Definition for Part 23

fresh lychees mean unprocessed lychees.

Note   Cleaning, sorting, grading and packing of lychees are not processes for the definition of process in the Collection Act — see clause 23.4 of Schedule 22 to the Collection Regulations.

23.2        Lychees are leviable horticultural products

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

23.3        Lychees that are exempt from levy

                For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, lychees are exempt from levy if:

                (a)    the lychees are sold by the producer by retail sale; and

               (b)    the total amount of levy that the producer would be liable to pay in the levy year on lychees sold by retail sale would be less than $100.

Note 1   Retail sale, for lychees, is defined in clause 23.2 of Schedule 22 to the Collection Regulations.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

23.4        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 2.5 cents per kilogram of fresh lychees.

23.5        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is:

                (a)    5.5 cents per kilogram of fresh lychees; and

               (b)    1 cent per kilogram of lychees used or sold by a producer for processing.

23.6        What is the eligible industry body for lychees

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for lychees is the Australian Lychee Growers Association (ABN 45 591 381 594).

Part 24        Persimmons

24.1        Persimmons are leviable horticultural products

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

24.2        Persimmons that are exempt from levy

                For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, persimmons are exempt from levy if:

                (a)    the persimmons are sold by the producer by retail sale; and

               (b)    the total amount of levy that the producer would be liable to pay in the levy year on persimmons sold by retail sale would be less than $100.

Note 1   Retail sale, for persimmons, is defined in clause 24.2 of Schedule 24 to the Collection Regulations.

Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

24.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 2.5 cents per kilogram of persimmon.

24.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 3.75 cents per kilogram of persimmon.

24.5        What is the eligible industry body for persimmons

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for persimmons is the Persimmon Industry Association Incorporated (ABN 68 001 472 008).

Part 25        Rubus (raspberry, blackberry etc)

25.1        Definition for Part 25

                In this Part:

retail sale, for a sale of rubus by a producer, means a sale other than a sale:

                (a)    to a first purchaser; or

               (b)    through a selling agent, buying agent or exporting agent; or

                (c)    at a wholesale produce market.

25.2        Rubus are leviable horticultural products

                For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, fruit of plants of the genus Rubus (rubus) are leviable horticultural products.

25.3        Rubus that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of rubus are exempt from levy:

                (a)    rubus sold by the producer by retail sale;

               (b)    rubus sold by the producer for processing;

                (c)    rubus processed by the producer.

25.4        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy for rubus is the following:

                (a)    for the levy years 2006‑2007 and 2007‑2008 — nil;

               (b)    for the levy years 2008‑2009 and 2009‑2010 — 1 cent per kilogram of the fruit;

                (c)    for any levy year thereafter — 2 cents per kilogram of the fruit.

25.5        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy for rubus is 10 cents per kilogram of the fruit.

25.6        What is the eligible industry body for rubus

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the
Excise Levies Act, the eligible industry body for rubus is
the Australian Rubus Growers Association Incorporated (ABN 42 861 675 811).

Part 26        Turf

26.1        Turf is a leviable horticultural product

                Turf is prescribed for:

                (a)    paragraph (f) of the definition of horticultural products in clause 1 of Schedule 15 to the Excise Levies Act; and

               (b)    the definition of leviable horticultural products in that clause.

26.2        Turf that is exempt from levy

     (1)       For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, turf produced by a producer who deals with no more than 20 000 square metres of turf in a levy year is exempt from levy.

     (2)       In subregulation (1) deal with means:

                (a)    to sell within Australia; or

               (b)    to export; or

                (c)    both the activities mentioned in paragraphs (a) and (b).

26.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.3 of a cent per square metre of turf.

26.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 1.2 cents per square metre of turf.

26.5        What is the eligible industry body for turf

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for turf is Turf Producers Australia Limited (ABN 94 100 682 782).

Part 27        Bananas

Division 27.1  Product levy

27.1        Bananas are leviable horticultural products

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

27.2        Bananas that are exempt from levy

         (1)   For paragraph 2 (4) (a) of Schedule 15 to the Excise Levies Act, bananas are exempt from levy if:

                (a)    the bananas are sold by the producer by retail sale; and

               (b)    the total amount of levy that the producer would be liable to pay in the levy year on bananas sold by retail sale would be less than $100.

Note   Retail sale, for bananas, is defined in clause 27.2 of Schedule 22 to the Collection Regulations.

         (2)   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, bananas sold or used in a levy year by a producer for processing are exempt from levy.

Note   Fruit conditioning, cleaning, sorting, grading and packing of bananas are not processes for the definition of process in the Collection Act — see clause 27.4 of Schedule 22 to the Collection Regulations.

27.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1.16 cents per kilogram of bananas.

Note   Subclause  2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

27.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.54 of a cent per kilogram of bananas.

Note   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

27.5        What is the eligible industry body for bananas

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the
Excise Levies Act, the eligible industry body for bananas is
the Australian Banana Growers’ Council Inc (ABN 60 381 740 734).

Part 28        Pineapples

Division 28.1  Product levy

28.1        Pineapples are leviable horticultural products

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

28.2        Pineapples that are exempt from levy

                For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, pineapples sold by a producer by retail sale in a levy year are exempt from levy if the total quantity of fresh pineapples sold by the producer by retail sale in the levy year is not more than 30 tonnes.

Note   Retail sale, for pineapples, is defined in clause 28.2 of Part 28 of Schedule 22 to the Collection Regulations.

28.3        Rate of levy — marketing component

                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is $2 per tonne of fresh pineapples.

28.4        Rate of levy — research and development component

                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is:

                (a)    $2.90 per tonne of fresh pineapples; and

               (b)    $1.90 per tonne of processing pineapples.

Note   Fresh pineapples and processing pineapples are defined in clause 28.2 of Part 28 of Schedule 22 to the Collection Regulations.

28.5        What is the eligible industry body for pineapples

                For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for pineapples is Growcom Australia (ABN 51 090 816 827).

Division 28.2  Special purpose levies

28.6        PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on pineapples on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy is:

                (a)    10 cents per tonne of fresh pineapples; and

               (b)    10 cents per tonne of processing pineapples.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on pineapples is payable by the producer of the pineapples.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

28.7        EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on pineapples on which levy is imposed by Schedule 15 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on pineapples is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on pineapples is payable by the producer of the pineapples.

Note 1   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Note 2   Fresh pineapples, pineapples, processing pineapples and other expressions used in this clause are defined in clause 28.2 of Part 28 of Schedule 22 to the Collection Regulations.

Schedule 16      Laying chickens

(regulation 5)

  

1              Rate of levy

         (1)   For paragraph 4 (a) of Schedule 16 to the Excise Levies Act, the amount is 13.5 cents per laying chicken.

Note   The laying chickens levy for research activities is to be paid to the body declared as the industry services body under subsection 6 (1) of the Egg Industry Service Provision Act 2002.

         (2)   For paragraph 4 (b) of Schedule 16 to the Excise Levies Act, the amount is 0.27 cents per laying chicken.

Note 1   The levy mentioned in subclause (2) is to fund the Australian Animal Health Council Limited.

Note 2   For the rate of NRS excise levy on laying chickens, see Schedule 10 to the National Residue Survey (Excise) Levy Act 1998.

2              EADR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EADR levy is imposed on laying chickens hatched after the commencement of this clause on which levy is imposed by clause 3 of Schedule 16 to that Act.

         (2)   For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is nil.

         (3)   For clause 11 of Schedule 27 to that Act, EADR levy imposed on laying chickens by this clause is payable by the proprietor of the hatchery where the chickens were hatched.

Schedule 17      Live‑stock slaughter

  

2              Amounts of levy — sheep

         (1)   For paragraph 3 (1) (a) of Schedule 17 to the Excise Levies Act, the amount of levy is 6 cents per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the meat processor marketing body.

         (2)   For paragraph 3 (1) (b) of Schedule 17 to the Excise Levies Act, the amount of levy is 9 cents per head.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the meat processor research body.

3              Amounts of levy — lambs

         (1)   For paragraph 3 (2) (a) of Schedule 17 to the Excise Levies Act, the amount of levy is 7 cents per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the meat processor marketing body.

         (2)   For paragraph 3 (2) (b) of Schedule 17 to the Excise Levies Act, the amount of levy is 9 cents per head.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the meat processor research body.

4              Amounts of levy — goats

         (1)   For paragraph 3 (3) (a) of Schedule 17 to the Excise Levies Act, the amount of levy is 3 cents per head.

Note   Subclause (1) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the meat processor marketing body.

         (2)   For paragraph 3 (3) (b) of Schedule 17 to the Excise Levies Act, the amount of levy is 7 cents per head.

Note   Subclause (2) identifies an amount that, under the Australian Meat and Live‑stock Industry Act 1997, is destined for the meat processor research body.

Schedule 18      Live‑stock transactions

  

1              Definitions for Schedule 18

                In this Schedule:

export licence holder means the holder of a licence granted under section 10 of the Australian Meat and Live‑stock Industry Act 1997.

Sale means a transaction mentioned in paragraph 3 (1) (a) of Schedule 18 to the Excise Levies Act.

transaction means a transaction mentioned in subclause 3 (1) of Schedule 18 to the Excise Levies Act.

2              Sale price

         (1)   In this Schedule:

hot carcase weight 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 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 subclause, 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.

3              When levy is not imposed

         (1)   For paragraph 3 (2) (f) of Schedule 18 to the Excise Levies Act, levy is not imposed:

                (a)    on a sale of sheep or lambs if the sale price per head of the sheep or lambs is less than $5; 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.

         (2)   Also, if levy is imposed under paragraph 3 (1) (a) of Schedule 18 to the Excise Levies Act on the sale of live‑stock to an export licence holder (the first licence holder), levy is not imposed on a further sale of the live‑stock if:

                (a)    the sale is to an export licence holder; and

               (b)    the live‑stock are exported 30 days or less after being acquired by the first holder.

         (3)   For paragraph 3 (2) (f) of Schedule 18 to the Excise Levies Act, levy is not imposed on a transaction in the following circumstances:

                (a)    the transaction was entered into during the period starting on 23 February 2009 and ending at the end of 27 February 2009;

               (b)    the proceeds from the transaction have been donated to a fund or organisation endorsed by the Australian Taxation Office to receive tax deductible gifts;

                (c)    an amount equivalent to the amount of levy that would have been imposed on the transaction if this subclause did not apply has also been donated to the fund or organisation;

               (d)    the donation is to be used to assist the 2009 Victorian bushfire victims or the 2009 North Queensland flood victims.

4              Amounts of levy — sheep

         (1)   For a sale of sheep where the sale price per head is not less than $5, and not more than $10, the amount of levy on each head of sheep for paragraph 4 (1) (a), (b) or (c) of Schedule 18 to the Excise Levies Act is the sale price multiplied by the relevant factor.

         (2)   The relevant factor is:

                (a)    for paragraph 4 (1) (a) — 0.0087;

               (b)    for paragraph 4 (1) (b) — 0.0077;

                (c)    for paragraph 4 (1) (c) — 0.0018.

         (3)   Subclause (1) does not apply to a sale of sheep if no sale price is stated for the transaction.

         (4)   For a sale of sheep to which subclause (1) does not apply, or a delivery or slaughter of sheep mentioned in paragraph 3 (1) (b), (c) or (d) of Schedule 18 to the Excise Levies Act:

                (a)    for paragraph 4 (1) (a) of that Schedule, the amount of levy is 8.7 cents per head;

               (b)    for paragraph 4 (1) (b) of that Schedule, the amount of levy is 7.7 cents per head;

                (c)    for paragraph 4 (1) (c) of that Schedule, the amount of levy is 1.8 cents per head.

Note 1   Levy is not imposed on a sale of sheep if the sale price is less than $5 per head – see paragraph 3 (a) of this Schedule.

Note 2   For the rate of NRS excise levy on sheep transactions, see Part 17 of the Primary Industries Levies and Charges (National Residue Survey) Regulations 1998.

5              Amounts of levy — lambs

         (1)   For a sale of lambs where the sale price per head is not less than $5, and not more than $75, the amount of levy on each head of lambs for paragraph 4 (3) (a), (b) or (c) of Schedule 18 to the Excise Levies Act is the sale price multiplied by the relevant factor.

         (2)   The relevant factor is:

                (a)    for paragraph 4 (3) (a) — 0.012;

               (b)    for paragraph 4 (3) (b) — 0.0049333333;

                (c)    for paragraph 4 (3) (c) — 0.002.

         (3)   However, despite anything in this Schedule, until the end of 15 November 2001, for a sale of lambs mentioned in subclause (1), amounts of levy for paragraphs 4 (3) (a), (b) and (c) of Schedule 18 to the Excise Levies Act are half of the amounts worked out for those paragraphs in accordance with subclause (1).

         (4)   For a sale of lambs where the sale price per head of the lambs is more than $75:

                (a)    for paragraph 4 (3) (a) of Schedule 18 to the Excise Levies Act, the amount of levy is 90 cents per head;

               (b)    for paragraph 4 (3) (b) of that Schedule, the amount of levy is 37 cents per head;

                (c)    for paragraph 4 (3) (c) of that Schedule, the amount of levy is 15 cents per head.

         (5)   However, despite anything in this Schedule, until the end of 15 November 2001, for a sale of lambs mentioned in subclause (4), amounts of levy for paragraphs 4 (3) (a), (b) and (c) of Schedule 18 to the Excise Levies Act are half of the amounts worked out under paragraphs (4) (a), (b) and (c) respectively.

         (6)   Subclauses (1) and (4) do not apply to a sale of lambs if no sale price is stated for the transaction.

         (7)   For a sale of lambs to which subclause (1) or (4) does not apply, or a delivery or slaughter of lambs referred to in paragraph 3 (1) (b), (c) or (d) of Schedule 18 to the Excise Levies Act:

                (a)    for paragraph 4 (3) (a) of that Schedule, the amount of levy is 62.6 cents per head;

               (b)    for paragraph 4 (3) (b) of that Schedule, the amount of levy is 11.3 cents per head;

                (c)    for paragraph 4 (3) (c) of that Schedule, the amount of levy is 1.4 cents per head.

         (8)   However, despite anything in this Schedule, until the end of 15 November 2001, for a lamb transaction mentioned in subclause (7), amounts of levy for paragraphs 4 (3) (a), (b) and (c) of Schedule 18 to the Excise Levies Act are half of the amounts worked out under paragraphs (7) (a), (b) and (c) respectively.

Note 1   Levy is not imposed on a sale of lambs if the sale price is less than $5 per head — see paragraph 3 (a) of this Schedule.

Note 2   For the rate of NRS excise levy on lamb transactions, see Part 17 of the Primary Industries Levies and Charges (National Residue Survey) Regulations 1998.

6              Amounts of levy — goats

                For a transaction involving goats:

                (a)    for paragraph 4 (4) (a) of Schedule 18 to the Excise Levies Act, the amount of levy is 10.5 cents per head;

               (b)    for paragraph 4 (4) (b) of that Schedule, the amount of levy is 16.7 cents per head;

                (c)    for paragraph 4 (4) (c) of that Schedule, the amount of levy is 4.5 cents per head.

Note   For the rate of NRS excise levy on goat transactions, see Schedule 15 to the National Residue Survey (Excise) Levy Act 1998.

7              EADR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EADR levy is imposed on sheep transactions, lamb transactions and goat transactions on which levy is imposed by clause 3 of Schedule 18 to that Act.

         (2)   For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is nil.

         (3)   For clause 11 of Schedule 27 to that Act, EADR levy imposed on a sheep transaction, a lamb transaction or a goat transaction by this clause is payable by the person who is liable to pay the levy imposed on the transaction by clause 3 of Schedule 18 to that Act.

Schedule 19      Meat chickens

(regulation 5)

  

1              Rate of levy

         (1)   For paragraph 3 (a) of Schedule 19 to the Excise Levies Act, the amount is 0.195 cents per meat chicken.

Note   The levy mentioned in subclause (1) is attached to the Rural Industries Research and Development Corporation — see section 6 of the Primary Industries and Energy Research and Development Act 1989 and regulation 23 of the Rural Industries Research and Development Corporation Regulations 2000.

         (2)   For paragraph 3 (b) of Schedule 19 to the Excise Levies Act, the amount is 0.0194 cents per meat chicken.

Note 1   The levy mentioned in subclause (2) is to fund the Australian Animal Health Council.

Note 2   For the rate of NRS excise levy on meat chickens, see Schedule 12 to the National Residue Survey (Excise) Levy Act 1998.

2              EADR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EADR levy is imposed on meat chickens on which levy is imposed by clause 2 of Schedule 19 to that Act.

         (2)   For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is nil.

         (3)   For clause 11 of Schedule 27 to that Act, EADR levy imposed on meat chickens by this clause is payable by the proprietor of the hatchery where the chickens were hatched.

Schedule 20      Oilseeds

Part 1          Product levy

2              What is the value of leviable oilseeds

         (1)   In this clause:

oilseeds means leviable oilseeds.

Note   Leviable oilseeds is defined in clause 1 of Schedule 20 to the Excise Levies Act.

         (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.

Note   Sale price is taken not to include net GST — see regulation 3A.

         (3)   The value of oilseeds is to be net of handling, storage, transport and f.o.b. costs.

3              Rate of levy

                For paragraph 7 (b) of Schedule 20 to the Excise Levies Act, the rate of levy is 0.99% of the value of the leviable oilseeds.

Part 2          Special purpose levies

4              PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on leviable oilseeds on which levy is imposed by Schedule 20 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on leviable oilseeds is 0.01% of the value of the leviable oilseeds, calculated in accordance with clause 2 of this Schedule.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on leviable oilseeds is payable by the producer of the oilseeds, within the meaning of Schedule 20 to the Act.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

5              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on oilseeds that are leviable oilseeds under Schedule 20 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy is 0.005% of the value (within the meaning of subclauses 2 (2) and (3)) of the oilseeds.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on oilseeds is payable by the producer of the oilseeds.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Schedule 21      Pasture seeds

  

Note   Schedule 21 may not be used. If it is used, Schedule 21 will deal with pasture seeds. Leviable pasture seed varieties and rates of levy for leviable pasture seed varieties are set out in Schedule 21 to the Excise Levies Act and may be varied by the Minister by instrument published in the Gazette.

Schedule 22      Pig slaughter

(regulation 5)

  

1              Amounts of levy

         (1)   For paragraph 3 (a) of Schedule 22 to the Excise Levies Act, the amount is $1.00 per pig slaughtered.

         (2)   For paragraph 3 (b) of Schedule 22 to the Excise Levies Act, the amount is $1.35 per pig slaughtered.

Note 1   Paragraph (3) (a) of Schedule 22 to the Excise Levies Act identifies amounts that, under the Pig Industry Act 2001, are destined for the industry services body for research purposes.

Note 2   Paragraph (3) (b) identifies amounts that, under the Pig Industry Act 2001, are destined for the industry services body for marketing purposes.

Note 3   Paragraph 3 (c) provides that an amount per pig slaughtered may be prescribed by the regulations. Under the Australian Animal Health Council (Live‑stock Industries) Funding Act 1996 any such amounts are destined for the Australian Animal Health Council. However, no amount is currently set for the paragraph.

2              EADR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EADR levy is imposed on pig slaughter on which levy is imposed by clause 2 of Schedule 22 to that Act.

         (2)   For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is nil.

         (3)   For clause 11 of Schedule 27 to that Act, EADR levy imposed on pig slaughter by this clause is payable by the producer of the pigs.

Schedule 23      Rice

Part 1          Product levy

1              Leviable rice varieties

                For the purposes of Schedule 23 to the Excise Levies Act, the following varieties of rice are specified:

                (a)    Oryza sativa L. cv. Amaroo;

               (b)    Oryza sativa L. cv. Doongara;

                (c)    Oryza sativa L. cv. Experimental;

               (d)    Oryza sativa L. cv. Illabong;

                (e)    Oryza sativa L. cv. Jarrah;

                (f)    Oryza sativa L. cv. Koshihikari;

               (g)    Oryza sativa L. cv. Kyeema;

               (h)    Oryza sativa L. cv. Langi;

                (i)    Oryza sativa L. cv. Mixed Varieties;

                (j)    Oryza sativa L. cv. Opus;

               (k)    Oryza sativa L. cv. Quest;

                (l)    Oryza sativa L. cv. Reiziq.

2              Rate of levy

                For subclause 3 (1) of Schedule 23 to the Excise Levies Act, the amount specified as the rate of levy is:

                (a)    before 1 January 2009 — $2.97 per tonne of rice; and

               (b)    on or after 1 January 2009 and before 1 January 2012 — $2.94 per tonne of rice; and

                (c)    on or after 1 January 2012 — $1.97 per tonne of rice.

Part 2          Special purpose levies

3              PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on rice on which levy is imposed by Schedule 23 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on leviable rice is:

                (a)    on or after 1 January 2009 and before 1 January 2012 — 6 cents per tonne of rice; and

               (b)    on or after 1 January 2012 — 3 cents per tonne of rice.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on leviable rice is payable by the producer of the rice.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

4              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on rice on which levy is imposed by Schedule 23 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on rice is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on rice is payable by the producer of the rice.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Schedule 24      Sugar cane

Part 1          Product levy

1              What are the sugar industry organisations

                For the definition of sugar industry organisations in clause 1 of Schedule 24 to the Excise Levies Act, the organisations are:

                (a)    the Australian Cane Farmers Association Limited; and

               (b)    the Australian Cane Growers Council Limited; and

                (c)    the Australian Sugar Milling Council Proprietary Limited.

2              Rate of levy

                For clause 4 of Schedule 24 to the Excise Levies Act, the rate of levy on sugar cane is 14 cents per tonne.

Part 2          Special purpose levies

3              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on sugar cane on which levy is imposed by Schedule 24 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on sugar cane is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on sugar cane is payable by the producer of the sugar cane.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Schedule 25      Wheat

Part 1          Product levy

1              Definition for Schedule 25

                In this Schedule:

levy year has the meaning given in clause 1.3 of Schedule 34 to the Collection Regulations.

2              What 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.

Note   Sale price is taken not to include net GST — see regulation 3A.

         (2)   The value of wheat is to be net of handling, storage, transport and f.o.b. costs.

3              What is the minimum amount

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

4              What is the rate of levy

                For paragraph 5 (b) of Schedule 25 to the Excise Levies Act, 0.99% is prescribed.

Note   For the rate of NRS levy on wheat, see section 5 of Schedule 16 to the National Residue Survey (Excise) Levy Act 1998, and Part 18 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Part 2          Special purpose levies

5              PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on wheat on which levy is imposed by Schedule 25 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on wheat is 0.01% of the sale value of the wheat, calculated in accordance with clause 2 of this Schedule.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on wheat is payable by the producer of the wheat, within the meaning of Schedule 25 to the Excise Levies Act.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

6              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on wheat on which levy is imposed by Schedule 25 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy is 0.005% of the sale value of the wheat, calculated in accordance with clause 2 of this Schedule.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on wheat is payable by the producer of the wheat.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Schedule 26      Wine grapes

Part 1          Product levy

1              Definitions for Schedule 26

                In this Schedule:

grape industry means the industry concerned with the production of grapes for processing.

prescribed goods has the meaning given by clause 1 of Schedule 26 to the Excise Levies Act.

Note   Prescribed goods includes:

(a)      fresh grapes; and

(b)      dried grapes; and

(c)      grape juice, whether single‑strength or concentrated;

being grapes or grape juice produced in Australia.

2              Rate of levy on prescribed goods

                For paragraph 7 (1) (a) of Schedule 26 to the Excise Levies Act, an amount calculated in accordance with the following table is the amount referred to in that paragraph in respect of the year referred to in that paragraph.

Quantity of prescribed goods used in a year (tonnes)

Amount of levy

Not more than 10

$200

More than 10 but not more than 3 000

$180 + $4.20 for each tonne

More than 3 000 but not more than 6 000

$12 780 + $3.80 for each tonne over 3 000 tonnes

More than 6 000 but not more than 9 000

$24 180 + $2.00 for each tonne over 6 000 tonnes

More than 9 000 but not more than 12 000

$30 180 + $1.30 for each tonne over 9 000 tonnes

More than 12 000 but not more than 20 000

$34 080 + $0.60 for each tonne over 12 000 tonnes

More than 20 000 but not more than 40 000

$38 880 + $0.50 for each tonne over 20 000 tonnes

More than 40 001

$48 880 + $0.40 for each tonne over 40 000 tonnes

3              Research amount

                For the definition of research amount in subclause 7 (2) of Schedule 26 to the Excise Levies Act, the amount is 497.6 cents.

4              Gross value of production for prescribed goods

                For the purposes of subclause 7 (4) of Schedule 26 to the Excise Levies Act, the manner in which the Minister is to determine the gross value of production of prescribed goods for a year is in accordance with the following formula:

where:

A is the estimated gross value of grapes to be produced by the grape industry in that year, as shown in figures supplied by the Australian Bureau of Agricultural and Resource Economics.

B is the gross value of grapes produced by the grape industry in the 2 years immediately before that year, as shown in figures supplied by the Australian Bureau of Agricultural and Resource Economics.

Part 2          Special purpose levies

5              PHA levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on prescribed goods on which levy is imposed by Schedule 26 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on prescribed goods is:

                (a)    in the case of fresh grapes — 2.4 cents per tonne of the grapes; and

               (b)    in any other case — 2.4 cents per tonne of the fresh grape equivalent of the prescribed goods.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy on prescribed goods used at a winery during a year in the manufacture of wine is payable by the producer.

Note   In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

6              EPPR levy

         (1)   For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on prescribed goods on which levy is imposed by Schedule 26 to the Excise Levies Act.

         (2)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on prescribed goods is nil.

         (3)   For clause 11 of Schedule 27 to the Excise Levies Act, EPPR levy on prescribed goods is payable by the producer of the goods.

Note   In relation to EPPR levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Schedule 27      Other levies

(regulation 5)

Part 1          Macropods

1.1           Definitions

                In this Part:

macropod means a macropod that has been killed in its habitat by a shot from a firearm.

1.2           Imposition of levy

         (1)   Subject to subclauses (2) and (3), levy is imposed on the processing at a processing establishment of:

                (a)    macropods intended for human consumption; or

               (b)    macropods intended for animal consumption;

if the processing occurs after the commencement of this Part.

         (2)   Levy is not imposed on the processing of macropods by a producer, or by a person on behalf of a producer, if:

                (a)    the macropods are harvested for consumption:

                          (i)    by the producer, members of the producer’s household, the producer’s employees or animals owned by the producer; and

                         (ii)    on premises owned or occupied by the producer; and

               (b)    the macropods are harvested on premises owned or occupied by the producer.

         (3)   Levy is not imposed on the processing, at a processing establishment, of the following species of macropod:

                (a)    Thylogale billardierii, commonly known as the Tasmanian rufus wallaby;

               (b)    Macropus rufogrieus, commonly known as the Tasmanian bennetts wallaby.

Note 1   The levy mentioned in subclause 1.2 (1) is attached to the Rural Industries Research and Development Corporation — see section 6 of the Primary Industries and Energy Research and Development Act 1989 and regulation 17 of the Rural Industries Research and Development Corporation Regulations 2000.

Note 2   For the operative rate of NRS excise levy on kangaroos (there is no NRS levy on other macropods), see regulation 61 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

1.3           Rate of levy

                The rate of levy imposed by this Part on the processing of macropods is:

                (a)    for paragraph 1.2 (1) (a) — 4.0 cents per carcase; or

               (b)    for paragraph 1.2 (1) (b) — 3 cents per carcase.

1.4           Who pays the levy

                Levy imposed by this Part on the processing of macropods is payable by the producer of the macropods.

Note   Producer is defined for macropods in clause 1.4 of Part 1 of Schedule 37 to the Collection Regulations.

Part 2          Wool

2.1           Imposition of levy

         (1)   Levy is imposed on wool produced in Australia if, on or after the commencement of this Part, the producer:

                (a)    sells the wool; or

               (b)    uses the wool in the production of other goods.

         (2)   Levy is not imposed by this Part on:

                (a)    wool on which a tax imposed by a Wool Tax Act has previously been imposed or paid; or

               (b)    wool on which levy under this Part has previously been imposed or paid; or

                (c)    wool on which charge under Part 1 of Schedule 14 to
the Customs Charges Regulations has previously been imposed or paid.

2.2           Sale value

         (1)   For this Part, the sale value of wool is:

                (a)    for unprocessed wool — the price paid for the wool; or

               (b)    for processed wool — the amount that would have been paid for the wool if the wool had first been sold before processing.

         (2)   For paragraph (1) (b), the amount that would have been paid for the wool is:

                (a)    if unprocessed wool of the same quality is sold on the same day at 1 market — the market price for that wool on that day at that market; or

               (b)    if unprocessed wool of the same quality is sold on the same day at more than 1 market — the market price for that wool on that day at the market that is closest to the processing establishment at which the wool was processed; or

                (c)    in any other case — the value of the wool immediately before processing.

         (3)   For paragraph (2) (c), the value of the wool before processing must be substantiated by the producer’s financial records in accordance with:

                (a)    Australian Accounting Standard 2 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Research Foundation, as in force at the commencement of this Part; and

               (b)    Accounting Standard AASB 1019 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Standards Board, as in force at the commencement of this Part.

         (4)   The sale value of wool is to be net of handling, storage and transport costs.

Note   The price or amount paid for a product is taken not to include net GST — see regulation 3A.

2.3           Rate of levy

                The rate of levy imposed by this Part on wool is 2% of the sale value of the wool.

2.4           Who pays the levy

                Levy imposed by this Part on wool is payable by the producer of the wool.

Note   Producer is defined for wool in clause 2.6 of Part 2 of Schedule 37 to the Collection Regulations.

Part 3          Farmed prawns

3.1           Meaning of farmed prawns

                In these Regulations:

farmed prawns means prawns that are:

                (a)    produced in Australia by aquaculture; and

               (b)    described in an item in table 3.1.

                 Table 3.1   Farmed prawns

Item

Common name

Scientific name

1

Banana Prawn

Penaeus merguiensis

2

Black Tiger Prawn

Penaeus monodon

3

Brown Tiger Prawn

Penaeus esculentis

4

Kuruma Prawn

Penaeus japonicus

5

School Prawn

Metapenaeus macleayi

3.2           Imposition of levy

                For clause 2 of Schedule 27 to the Excise Levies Act, levy is imposed on farmed prawns that, after the commencement of this Part, are:

                (a)    delivered, other than for storage, by the producer to another person; or

               (b)    sold by the producer; or

                (c)    used by the producer in the production of other goods.

3.3           Rate of levy

                For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 3.64 cents per kilogram of farmed prawns, weighed before any part of the prawns is removed.

3.4           Who pays the levy

                For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on farmed prawns is payable by the producer of the prawns.

Note   As to who is the producer in relation to excise levy on farmed prawns, see paragraph 3.4 (a) of Schedule 37 to the Collection Regulations.

Part 4          Eggs

4.1           Definitions for Part 4

                In this Part:

chicken has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

egg means an egg of a laying chicken.

hatchery has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

laying chicken has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

4.2           Imposition of levy

                For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on eggs that:

                (a)    are produced in Australia; and

               (b)    are sold by the producer or used by the producer in the production of other goods.

4.3           Presumed production in Australia

                For subclause 2 (1) of Schedule 27 to the Excise Levies Act, the number of eggs presumed to be produced in Australia is to be determined by reference to the number of laying chickens bred, or purchased, for use in the commercial production of eggs.

4.4           Rate of levy — promotional component

                For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 32.5 cents for each laying chicken bred by a producer, or purchased by a producer, for use in the commercial production of eggs.

4.5           Who pays the levy

                For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on eggs is payable by the producer of the eggs.

Part 5          Bees

5.1           Definitions for Part 5

                In this Part:

bee means a bee of the species Apis mellifera, commonly known as the European honeybee.

queen bee means a fertile female bee.

5.2           Imposition of levy

                For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on queen bees produced in Australia and sold by the producer.

5.3           Rate of levy — research and development component

         (1)   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is:

                (a)    for queen bees sold for $20 or less — 0.5% of the sale price for each queen bee at the first point of sale; or

               (b)    in any other case — 10 cents for each queen bee sold at the first point of sale.

         (2)   For subclause (1), if a queen bee is sold as part of a transaction and the price for the queen bee is not separately determined, the queen bee is taken to have been sold for $9.

Note   Sale price is taken not to include net GST  — see regulation 3A of these Regulations.

5.4           Who pays the levy

                For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on queen bees is payable by the producer of the queen bees.

Note   Under paragraph (j) of the definition of producer in subsection 4 (1) of the Collection Act, the producer, in relation to queen bees on which levy is imposed, is the grower or breeder of the bees.

5.5           Queen bees that are exempt from levy

                For clause 12 of Schedule 27 to the Excise Levies Act, queen bees are exempt from levy in a levy year if the total amount of levy and charge on queen bees that the producer of the queen bees would be liable to pay in the levy year is less than $50.

Part 6          Sugar

6.1           Definition for Part 6

                In this Part:

retail‑packaged sugar means sugar that has been prepared and packaged so as to be able to be sold by retail sale without any further preparation or packaging.

6.2           Imposition of levy

                For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on:

                (a)    retail‑packaged sugar produced in Australia after the commencement of this Part; and

               (b)    sugar that is an ingredient in goods for human consumption that are produced in Australia after the commencement of this Part.

Note   The purpose of this levy is to fund the Commonwealth Government’s Sugar Industry Reform Program. A charge is also being imposed under the Customs Charges Act (see Part 4 of Schedule 14 to the Customs Charges Regulations). It is intended to collect the levy and charge until the financial requirements of the Program (including administrative costs) are met.

6.3           Rate of levy

                For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 3 cents per kilogram of leviable sugar.

6.4           Who pays the levy

                For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on leviable sugar is payable by the producer of the leviable sugar.

6.5           What sugar is exempt from levy

                For clause 12 of Schedule 27 to the Excise Levies Act:

                (a)    retail‑packaged sugar is exempt from levy if it is exported from Australia; and

               (b)    sugar that is an ingredient in goods for human consumption that are produced in Australia is exempt from levy if the goods are exported from Australia.

Note   A refund may be payable if levy is paid on sugar that is exempt from levy under this clause. See section 18 of the Collection Act and clause 6.17 of Schedule 37 to the Collection Regulations.

6.6           Cessation of effect of Part

                This Part ceases to have effect at the end of 30 November 2006.

Part 7          Ratites (ostriches)

7.1           Imposition of levy

         (1)   Levy is imposed on the slaughter at an abattoir of ostriches intended for human consumption.

         (2)   However, levy imposed by subclause (1) is not payable in relation to an ostrich whose carcase is, under a law of the Commonwealth, a State or Territory, condemned or rejected by an inspector as being unfit for human consumption.

Note 1   Levy is not imposed on the slaughter of ostriches if, before the slaughter, the ostriches are condemned or rejected by an inspector as being unfit for human consumption. In this case, the ostriches cannot be said to be intended for human consumption.

Note 2   The levy mentioned in clause 7.1 is attached to the Rural Industries Research and Development Corporation — see section 5 of the Primary Industries and Energy Research and Development Act 1989 and regulation 38 of the Rural Industries Research and Development Corporation Regulations 2000.

Note 3   For the operative rate of NRS excise levy on ostriches, see regulation 228 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

7.2           Rate of levy

                The rate of levy imposed by this Part on the slaughter of ostriches is nil.

7.3           Who pays the levy

                Levy imposed by this Part on the slaughter of ostriches is payable by the producer of the ostriches.

Note   Under paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act, the producer, in relation to ostriches on which levy is imposed, means the person who owns the animals at the time the slaughter takes place.

Part 8          Forest growers

8.1           Definitions

                In this Part:

logs has the same meaning as in Schedule 10 to the Excise Levies Act.

mill has the same meaning as in Schedule 10 to the Excise Levies Act.

operator of a mill has the same meaning as in Schedule 10 to the Excise Levies Act.

8.2           Imposition of levy

         (1)   Levy is imposed on logs that are produced in Australia after the commencement of this Part.

         (2)   Levy is not imposed by this Part on logs if:

                (a)    the logs are for use by the producer of the logs for domestic purposes; or

               (b)    the products and by‑products from processing the logs are for use by the operator of a mill for domestic purposes; or

                (c)    the logs were produced from trees that were grown on a farm operated by the operator of a mill and the products and by‑products from processing the logs are for use on that farm; or

               (d)    the logs are processed for the purpose of producing fuel wood; or

                (e)    the logs:

                          (i)    were produced either as a result of landscaping or to remove trees that are a safety hazard; and

                         (ii)    are processed at the site at which they were produced; or

                (f)    levy under this Part has already been paid on the logs.

         (3)   Also, levy is not imposed by this Part on logs if:

                (a)    the logs:

                          (i)    are processed at a mobile mill that is not permanently sited; and

                         (ii)    are processed for the purposes of producing timber products that are not chip or pulp; and

               (b)    the levy imposed under this Part on the logs would result in an annual levy for the processor of the logs of $100 or less.

8.3           Rate of levy

                The rate of levy imposed by this Part on a log is 5 cents per cubic metre of the log.

8.4           Who pays the levy

                Levy imposed by this Part on logs is payable by the producer of the logs.

Note 1   The producer, for the purposes of levy imposed under this Part, is taken to be the person prescribed in the Collection Regulations: see subsection 4 (2B) of the Collection Act.

Note 2   Under clause 9.4 of Part 9 of Schedule 37 to the Collection Regulations, the producer of logs is the person who owns the logs immediately after the trees from which the logs are produced are felled.

Part 9          Ginger

9.1           Definition

                In this Part:

ginger means a rhizome of a plant of a variety of the species Zingiber officinale.

9.2           Imposition of levy

                For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on ginger that:

                (a)    is produced in Australia; and

               (b)    is sold by the producer to a first purchaser, buying agent, selling agent, processor or wholesale produce market.

Note   For the meaning of processor in this clause, see clause 10.5 of Part 10 of Schedule 37 to the Collection Regulations.

9.3           Rate of levy — research and development component

                For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy on ginger is 0.5% of the sale price at the first point of sale.

Note   Sale price is taken to exclude net GST — see regulation 3A.

9.4           Who pays the levy

                For clause 11 of Schedule 27 to the Excise Levies Act, the levy on ginger is payable by the producer of the ginger.

 


Notes to the Primary Industries (Excise) Levies Regulations 1999

Note 1

The Primary Industries (Excise) Levies Regulations 1999 (in force
under the Primary Industries (Excise) Levies Act 1999) as shown in
this compilation comprise Statutory Rules 1999 No. 302 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Instruments

Year and
number

Date of notification
in Gazette or FRLI registration

Date of
commencement

Application, saving or
transitional provisions

1999 No. 302

15 Dec 1999

1 Jan 2000

 

2000 No. 132

28 June 2000

1 July 2000

2000 No. 176

12 July 2000

12 July 2000

2000 No. 237

30 Aug 2000

Rr. 1–3 and Schedule 1: 1 Jan 2000
Schedule 2: 1 Oct 2000
Remainder: 1 Jan 2001

as amended by

 

 

 

2000 No. 265

28 Sept 2000

Schedule 1: (see 2000 No. 265 below)

2000 No. 265

28 Sept 2000

Rr. 1–3 and Schedule 1: 28 Sept 2000
Remainder: 2 Oct 2000

2000 No. 320

8 Dec 2000

1 Jan 2001

2000 No. 345

18 Dec 2000

1 Jan 2001 (see r. 2 and Gazette 2000, No. S638)

2001 No. 6

13 Feb 2001

Rr. 1–3 and Schedule 1: 1 Mar 2001
Remainder: 1 Mar 2003

2001 No. 61

12 Apr 2001

1 May 2001

2001 No. 95

23 May 2001

1 July 2001

2001 No. 109

6 June 2001

1 July 2001

2001 No. 113

6 June 2001

1 July 2001

2001 No. 152

29 June 2001

1 July 2001

2001 No. 217

23 Aug 2001

1 Oct 2001

2001 No. 234

5 Sept 2001

1 Oct 2001

2001 No. 258

5 Oct 2001

31 Aug 2001

2001 No. 260

5 Oct 2001

1 Jan 2002

2002 No. 3

21 Feb 2002

1 Mar 2002

2002 No. 55

28 Mar 2002

1 Apr 2002

2002 No. 68

18 Apr 2002

1 May 2002

2002 No. 107

5 June 2002

1 July 2002

2002 No. 155

3 July 2002

1 Aug 2002

2002 No. 192

29 Aug 2002

1 Oct 2002

2002 No. 274

21 Nov 2002

1 Jan 2003

2002 No. 287

4 Dec 2002

1 Jan 2003

2002 No. 290

4 Dec 2002

1 Jan 2003

2002 No. 294

28 Nov 2002

1 Jan 2003

2002 No. 307

19 Dec 2002

1 Feb 2003

2002 No. 324

20 Dec 2002

1 Jan 2003

2003 No. 3

13 Feb 2003

13 Feb 2003

2003 No. 11

27 Feb 2003

1 Mar 2003

2003 No. 14

27 Feb 2003

1 Mar 2003

as amended by

 

 

 

2005 No. 284

5 Dec 2005 (see F2005L03764)

(see 2005 No. 284 below)

2003 No. 28

7 Mar 2003

1 Apr 2003

2003 No. 80

8 May 2003

1 June 2003

2003 No. 113

19 June 2003

Rr. 1–3 and Schedule 1: 1 July 2003
Remainder: 1 July 2006

2003 No. 136

26 June 2003

1 July 2003 (see r. 2
and Gazette 2003, No. S228)

2003 No. 139

26 June 2003

1 July 2003

2003 No. 142

26 June 2003

1 July 2003

2003 No. 145

26 June 2003

1 July 2003

2003 No. 216

28 Aug 2003

Rr. 1–3 and Schedule 1: 1 Sept 2003
Remainder: 1 Sept 2006

2003 No. 221

28 Aug 2003

1 Oct 2003

2003 No. 225

3 Sept 2003

1 Oct 2003

2003 No. 288

27 Nov 2003

1 Jan 2004

2003 No. 304

11 Dec 2003

1 Jan 2004

2003 No. 326

23 Dec 2003

1 Jan 2004

2003 No. 328

23 Dec 2003

1 Jan 2004

2003 No. 333

23 Dec 2003

1 Feb 2004

2004 No. 42

30 Mar 2004

1 Apr 2004

2004 No. 104

3 June 2004

1 July 2004

2004 No. 106

3 June 2004

1 July 2004

2004 No. 119

18 June 2004

1 July 2004

2004 No. 162

1 July 2004

1 July 2004

2004 No. 255

26 Aug 2004

Rr. 1–3 and Schedule 1: 1 Sept 2004
Remainder: 1 Sept 2005

as amended by

 

 

 

2005 No. 189

22 Aug 2005 (see F2005L02338)

23 Aug 2005

2004 No. 357

23 Dec 2004

23 Dec 2004

2004 No. 359

23 Dec 2004

1 Apr 2005

2005 No. 49

24 Mar 2005 (see F2005L00371)

1 Apr 2005

2005 No. 93

2 June 2005 (see F2005L01218)

1 July 2005

2005 No. 218

7 Oct 2005 (see F2005L02918)

Rr. 1–3 and Schedule 1 [items 10–12]: 8 Oct 2005
Remainder: 1 Jan 2007

2005 No. 246

14 Nov 2005 (see F2005L03465)

1 Jan 2006 (see r. 2)

2005 No. 284

5 Dec 2005 (see F2005L03764)

Rr. 1–4 and Schedule 1: 1 Jan 2006
Remainder: 1 Mar 2003

2006 No. 109

2 June 2006 (see F2006L01567)

1 July 2006

2006 No. 110

2 June 2006 (see F2006L01574)

1 July 2006

2006 No. 136

26 June 2006 (see F2006L01872)

1 July 2006

2006 No. 192

28 July 2006 (see F2006L02430)

1 Oct 2006

2006 No. 240

22 Sept 2006 (see F2006L03157)

1 Oct 2006

2006 No. 262

31 Oct 2006 (see F2006L03461)

1 Nov 2006

2006 No. 318

30 Nov 2006 (see F2006L03884)

(a)

2007 No. 26

2 Mar 2007 (see F2007L00508)

1 Apr 2007

2007 No. 36

23 Mar 2007 (see F2007L00740)

1 Apr 2007

2007 No. 121

25 May 2007 (see F2007L01457)

1 June 2007

2007 No. 122

25 May 2007 (see F2007L01501)

1 July 2007

2007 No. 133

30 June 2007 (see F2007L01673)

1 July 2007

2007 No. 134

12 June 2007 (see F2007L01666)

1 July 2007

2007 No. 208

24 Jul 2007 (see F2007L02286)

1 Sept 2007

2007 No. 232

13 Aug 2007 (see F2007L02465)

1 Sept 2007

2007 No. 262

11 Sept 2007 (see F2007L03524)

12 Sept 2007

2007 No. 284

28 Sept 2007 (see F2007L03753)

1 Nov 2007

2007 No. 285

28 Sept 2007 (see F2007L03848)

1 Nov 2007

2008 No. 84

30 May 2008 (see F2008L01666)

31 May 2008

2008 No. 85

2 June 2008 (see F2008L01662)

1 July 2008

2008 No. 216

31 Oct 2008 (see F2008L04271)

1 Nov 2008

2008 No. 223

2 Dec 2008 (see F2008L04034)

1 Jan 2009

2008 No. 249

17 Dec 2008 (see F2008L04626)

1 Jan 2009

2009 No. 49

31 Mar 2009 (see F2009L01170)

1 Apr 2009

2009 No. 75

15 May 2009 (see F2009L01732)

1 July 2009

2009 No. 210

9 Sept 2009 (see F2009L03243)

10 Sept 2009

R. 4

2009 No. 280

4 Nov 2009 (see F2009L04024)

Rr. 1–3: 5 Nov 2009
Schedule 1: 1 Dec 2009

2009 No. 351

15 Dec 2009 (see F2009L04357)

Rr. 1–3: 16 Dec 2009
Schedule 1: 1 Jan 2010

2009 No. 352

15 Dec 2009 (see F2009L04553)

Rr. 1–3: 16 Dec 2009
Schedule 1: 1 Jan 2010

2010 No. 2

11 Feb 2010 (see F2010L00330)

12 Feb 2010

2010 No. 93

24 May 2010 (see F2010L01080)

1 July 2010

2010 No. 111

7 June 2010 (see F2010L01508)

Rr. 1–3 and Schedule 1:
8 June 2010
Schedule 2: 1 July 2010

2010 No. 148

2 July 2010 (see F2010L01800)

3 July 2010

2010 No. 283

30 Nov 2010 (see F2010L03045)

1 Dec 2010

2010 No. 284

1 Dec 2010 (see F2010L03017)

2 Dec 2010

R. 4

2010 No. 285

26 Nov 2010 (see F2010L03049)

1 Jan 2011

2010 No. 309

14 Dec 2010 (see F2010L03130)

15 Dec 2010

R. 3

2010 No. 310

10 Dec 2010 (see F2010L03152)

1 Feb 2011

2011 No. 8

1 Mar 2011 (see F2011L00333)

1 Apr 2011

(a)    Regulation 2 of the Primary Industries (Excise) Levies Amendment Regulations 2006 (No. 7) provides as follows:

2       These Regulations commence, or are taken to have commenced, at the end of 30 November 2006.

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

Reader’s Guide....................

am. 2000 No. 132; 2001 Nos. 109 and 234; 2003 Nos. 11 and 28; 2005 No. 218; 2009 No. 352; 2010 No. 111

R. 3.........................................

am. 2000 No. 132; 2003 Nos. 11 and 28; 2007 No. 262

R. 3A.......................................

ad. 2000 No. 132

Note following r. 5...............

rep. 2000 No. 132

Schedule 1

 

Schedule 1............................

ad. 2000 No. 132

C. 1.........................................

ad. 2000 No. 132

 

rep. 2007 No. 208

C. 2.........................................

ad. 2000 No. 132

 

rs. 2007 No. 208

Schedule 2

 

Heading to Schedule 2.......

ad. 2000 No. 132

 

rs. 2003 No. 113

Note to Schedule 2..............

ad. 2000 No. 132

 

rep. 2003 No. 113

 

ad. 2003 No. 113

 

rep. 2007 No. 133

Schedule 2............................

rs. 2007 No. 133

C. 1.........................................

ad. 2003 No. 113

 

rep. 2003 No. 113

 

ad. 2007 No. 133

Note 1 to c. 1.........................

ad. 2003 No. 113

 

rep. 2003 No. 113

Note 2 to c. 1.........................

ad. 2003 No. 113

 

rep. 2003 No. 113

Note 3 to c. 1.........................

ad. 2003 No. 113

 

rep 2003 No. 113

Note 4 to c. 1.........................

ad. 2003 No. 113

 

rep. 2003 No. 113

Schedule 3............................

ad. 2000 No. 132

 

rs. 2005 No. 284

 

rep. 2007 No. 134

C. 1.........................................

ad. 2000 No. 132

 

am. 2002 No. 68

 

rs. 2005 No. 284

 

rep. 2007 No. 134

C. 1A......................................

ad. 2001 No. 6

 

rs. 2001 No. 6; 2003 No. 14

 

am. 2004 No. 255

 

rep. 2005 No. 284

Note to c. 1A (1A).................

ad. 2004 No. 255 (as am. by 2005 No. 189)

 

rep. 2005 No. 284

Note 1 to c. 1A (1A).............

rep. 2004 No. 255 (as am. by 2005 No. 189)

Note 2 to c. 1A (1A).............

rep. 2004 No. 255 (as am. by 2005 No. 189)

Note to c. 1A (2)...................

am. 2005 No. 218

 

rep. 2005 No. 284

Note 2 to c. 1A (3)................

rs. 2004 No. 255 (as am. by 2005 No. 189)

 

rep. 2005 No. 284

Note 3 to c. 1A (3)................

rep. 2004 No. 255

C. 2.........................................

ad. 2000 No. 132

 

am. 2000 No. 320; 2001 No. 6; 2002 No. 324; 2003 Nos. 14 and 326; 2004 No. 255 (as am. by 2005 No. 189)

 

rs. 2005 No. 284

 

rep. 2007 No. 134

Note to c. 2 (1)......................

am. 2001 No. 6

 

rs. 2004 No. 255 (as am. by 2005 No. 189)

 

rep. 2005 No. 284

Note to c. 2 (2)......................

rs. 2001 No. 6

 

rep. 2005 No. 284

Note to c. 2 (3)......................

am. 2005 No. 218

 

rep. 2005 No. 284

Note 2 to c. 2 (4)...................

rs. 2004 No. 255 (as am. by 2005 No. 189)

 

rep. 2005 No. 284

C. 3.........................................

ad. 2003 No. 28

 

rs. 2005 No. 284

 

rep. 2007 No. 134

C. 4.........................................

ad. 2005 No. 284

 

am. 2006 No. 262

 

rep. 2007 No. 134

C. 5.........................................

ad. 2005 No. 284

 

rep. 2007 No. 134

Schedule 3

 

Schedule 3A.........................

ad. 2005 No. 284

Renamed Schedule 3......

2010 No. 148

C. 1.........................................

ad. 2005 No. 284

 

rep. 2010 No. 148

C. 2.........................................

ad. 2005 No. 284

 

am. 2009 No. 49

C. 3.........................................

ad. 2005 No. 284

C. 4.........................................

ad. 2005 No. 284

 

am. 2006 No. 262; 2008 Nos. 84 and 223

C. 5.........................................

ad. 2005 No. 284

Schedule 3B.........................

ad. 2005 No. 284

 

rep. 2010 No. 148

C. 1.........................................

ad. 2005 No. 284

 

rep. 2010 No. 148

C. 2.........................................

ad. 2005 No. 284

 

rep. 2010 No. 148

C. 3.........................................

ad. 2005 No. 284

 

rep. 2010 No. 148

C. 4.........................................

ad. 2005 No. 284

 

rep. 2010 No. 148

C. 5.........................................

ad. 2005 No. 284

 

rep. 2010 No. 148

Schedule 4

 

Part 1

 

Heading to Part 1.................

ad. 2007 No. 262

C. 1.........................................

am. 2003 No. 11

C. 2.........................................

am. 2000 No. 132

Note to c. 2 (2)......................

ad. 2000 No. 132

C. 4.........................................

rs. 2003 No. 11

Note 1 to c. 4.........................

am. 2000 No. 132

Note 3 to c. 4.........................

rep. 2000 No. 132

Part 2

 

Heading to Part 2.................

ad. 2007 No. 262

C. 5.........................................

ad. 2003 No. 11

Note to c. 5 (4)......................

ad. 2007 No. 262

C. 6.........................................

ad. 2007 No. 262

Schedule 5

 

Heading to Schedule 5.......

ad. 2000 No. 132

 

rs. 2002 No. 3

Note to Schedule 5..............

ad. 2000 No. 132

 

rs. 2001 No. 109

 

rep. 2002 No. 3

Part 1

 

Heading to Part 1.................

ad. 2007 No. 262

C. 1.........................................

ad. 2002 No. 3

 

am. 2003 No. 11

Part 2

 

Heading to Part 2.................

ad. 2007 No. 262

C. 2.........................................

ad. 2003 No. 11

Note to c. 2 (3)......................

ad. 2007 No. 262

C. 3.........................................

ad. 2007 No. 262

Schedule 6

 

Note following......................
Schedule 6

rep. 2000 No. 132

C. 1.........................................

am. 2000 No. 176; 2003 No. 136

Cc. 2, 3...................................

rep. 2000 No. 176

Heading to c. 4.....................

rs. 2000 No. 176

C. 4
Renumbered c. 2.............


2000 No. 176

C. 2.........................................

rs. 2003 No. 136

Note to c. 2............................

ad. 2001 No. 109

C. 3.........................................

ad. 2003 No. 28

Schedule 7

 

Heading to Schedule 7.......

ad. 2000 No. 132

 

rs. 2001 No. 109

Note to Schedule 7..............

ad. 2000 No. 132

 

rep. 2001 No. 109

C. 1.........................................

ad. 2001 No. 109

C. 2.........................................

ad. 2001 No. 109

C. 3.........................................

ad. 2001 No. 109

C. 4.........................................

ad. 2001 No. 109

 

am. 2001 No. 217

 

rs. 2007 No. 121

Note to c. 4............................

ad. 2001 No. 217

Schedule 8

 

Heading to Schedule 8.......

ad. 2000 No. 132

 

rs. 2001 No. 109

Schedule 8............................

rs. 2007 No. 121

Note to Schedule 8..............

ad. 2000 No. 132

 

rs. 2001 No. 109

 

rep. 2001 No. 217

C. 1.........................................

ad. 2001 No. 217

 

rs. 2007 No. 121

C. 2.........................................

ad. 2001 No. 217

 

rs. 2007 No. 121

Schedule 9

 

Heading to Schedule 9.......

ad. 2000 No. 132

 

rs. 2000 No. 237

Note to Schedule 9..............

ad. 2000 No. 132

 

rep. 2000 No. 237

C. 1.........................................

ad. 2000 No. 237

 

am. 2000 No. 237

 

rs. 2001 No. 152

Schedule 10

 

Heading to Schedule 10....

ad. 2000 No. 132

 

rs. 2001 No. 113

Note to Schedule 10...........

ad. 2000 No. 132

 

rep. 2001 No. 113

C. 1.........................................

ad. 2001 No. 113

 

am. 2007 No. 122

C. 2.........................................

ad. 2001 No. 113

 

am. 2007 No. 122

C. 3.........................................

ad. 2001 No. 113

C. 4.........................................

ad. 2007 No. 285

Schedule 11

 

Heading to Schedule 11....

ad. 2000 No. 132

 

rs. 2001 No. 109

Note to Schedule 11...........

ad. 2000 No. 132

 

rs. 2001 No. 109

Schedule 12

 

Part 1

 

Heading to Part 1.................

ad. 2007 No. 262

C.1..........................................

rep. 2003 No. 11

C. 2.........................................

am. 2000 No. 132

Note to c. 2 (1)......................

ad. 2003 No. 11

Note to c. 2 (2)......................

ad. 2000 No. 132

Notes 3–5 to c. 3..................

rep. 2000 No. 132

Notes 1 and 2 to c. 3...........

rep. 2003 No. 11

Note to c. 3............................

ad. 2003 No. 11

C. 4.........................................

ad. 2003 No. 11

Part 2

 

Heading to Part 2.................

ad. 2007 No. 262

C. 5.........................................

ad. 2003 No. 11

Note to c. 5 (3)......................

ad. 2007 No. 262

C. 6.........................................

ad. 2007 No. 262

Schedule 13

 

Heading to Schedule 13....

ad. 2000 No. 132

 

rs. 2000 No. 237

Note to Schedule 13...........

ad. 2000 No. 132

 

rep. 2000 No. 237

C. 1A......................................

ad. 2007 No. 262

C. 1.........................................

ad. 2000 No. 237

 

rs. 2003 No. 225

C. 2.........................................

ad. 2003 No. 225

Note to c. 2 (3)......................

ad. 2007 No. 262

C. 3.........................................

ad. 2007 No. 262

Schedule 14

 

Heading to Schedule 14....

ad. 2000 No. 132

 

rs. 2000 No. 237; 2002 No. 287

Notes to Schedule 14.........

ad. 2000 No. 132

 

rs. 2000 No. 237

 

rep. 2002 No. 287

C. 1.........................................

ad. 2002 No. 287

 

rs. 2006 No. 110

C. 2.........................................

ad. 2002 No. 287

 

rs. 2006 No. 110

C. 3.........................................

ad. 2003 No. 28

 

am. 2009 No. 210

Schedule 15

 

Schedule 15.........................

ad. 2000 No. 132

Part 1

 

Part 1......................................

ad. 2000 No. 132

C. 1.1......................................

ad. 2000 No. 132

 

am. 2007 No. 262

Note following Part 1..........
of Schedule 15

rep. 2000 No. 237

Part 2

 

Part 2......................................

ad. 2000 No. 237

Division 2.1

 

Heading to Div. 2.1..............

ad. 2007 No. 262

C. 2.1......................................

ad. 2000 No. 237

Heading to c. 2.4..................

rs. 2002 No. 155

C. 2.4......................................

ad. 2000 No. 237

C. 2.5......................................

ad. 2000 No. 237

 

am. 2003 No. 80

Division 2.2

 

Div. 2.2...................................

ad. 2007 No. 262

C. 2.6......................................

ad. 2007 No. 262

Part 3

 

Part 3......................................

ad. 2000 No. 237

Division 3.1

 

Heading to Div. 3.1..............

ad. 2010 No. 111

C. 3.1......................................

ad. 2000 No. 237

Heading to c. 3.2..................

rs. 2008 No. 216

C. 3.2......................................

ad. 2000 No. 237

 

am. 2002 No. 155

Notes 1 and 2 to c. 3.2........

rs. 2002 No. 155

C. 3.3......................................

ad. 2000 No. 237

 

rs. 2002 No. 155

 

am. 2003 No. 80; 2005 No. 93

C. 3.4......................................

ad. 2000 No. 237

 

rs. 2002 No. 155

 

am. 2003 Nos. 11 and 80; 2005 No. 93; 2010 No. 111

C. 3.4A...................................

ad. 2003 No. 11

 

am. 2005 No. 93

 

rep. 2010 No. 111

C. 3.5......................................

ad. 2000 No. 237

 

am. 2003 No. 80

Division 3.2

 

Division 3.2...........................

ad. 2010 No. 111

C. 3.6......................................

ad. 2010 No. 111

C. 3.7......................................

ad. 2010 No. 111

Part 4

 

Part 4......................................

ad. 2000 No. 237

Division 4.1

 

Heading to Div. 4.1..............

ad. 2007 No. 262

C. 4.1......................................

ad. 2000 No. 237

Note to c. 4.1.........................

rep. 2007 No. 26

Heading to c. 4.2..................

rs. 2008 No. 216

C. 4.2......................................

ad. 2007 No. 26

Heading to c. 4.3..................

rs. 2002 No. 155

C. 4.3......................................

ad. 2000 No. 237

 

rs. 2007 No. 26

Heading to c. 4.4..................

rs. 2002 No. 155

C. 4.4......................................

ad. 2000 No. 237

 

rs. 2007 No. 26

C. 4.5......................................

ad. 2000 No. 237

 

am. 2004 No. 42

Division 4.2

 

Heading to Div. 4.2..............

ad. 2007 No. 262

C. 4.6......................................

ad. 2007 No. 262

Part 5

 

Part 5......................................

ad. 2000 No. 237

Division 5.1

 

Heading to Div. 5.1..............

ad. 2007 No. 262

C. 5.1......................................

ad. 2000 No. 237

Heading to c. 5.2..................

rs. 2008 No. 216

C. 5.2......................................

ad. 2000 No. 237

Notes 1 and 2 to c. 5.2........

rep. 2007 No. 232

Note to c. 5.2.........................

ad. 2007 No. 232

C. 5.3......................................

ad. 2007 No. 232

Heading to c. 5.4..................

rs. 2002 No. 155

C. 5.4......................................

ad. 2000 No. 237

 

rs. 2007 No. 232

C. 5.5......................................

ad. 2000 No. 237

Division 5.2

 

Heading to Div. 5.2..............

ad. 2007 No. 262

C. 5.6......................................

ad. 2007 No. 262

Part 6

 

Part 6......................................

ad. 2000 No. 237

C. 6.1......................................

ad. 2000 No. 237

Note to c. 6.1.........................

rep. 2008 No. 216

C. 6.2......................................

ad. 2008 No. 216

Heading to c. 6.3..................

rs. 2002 No. 155

C. 6.3......................................

ad. 2000 No. 237

Heading to c. 6.4..................

rs. 2002 No. 155

C. 6.4......................................

ad. 2000 No. 237

C. 6.5......................................

ad. 2000 No. 237

 

am. 2009 No. 352

Part 7

 

Part 7......................................

ad. 2000 No. 237

Division 7.1

 

Heading to Div. 7.1..............

ad. 2007 No. 262

C. 7.1......................................

ad. 2000 No. 237

Heading to c. 7.2..................

rs. 2008 No. 216

C. 7.2......................................

ad. 2000 No. 237

Heading to c. 7.3..................

rs. 2002 No. 155

C. 7.3......................................

ad. 2000 No. 237

Heading to c. 7.4..................

rs. 2002 No. 155

C. 7.4......................................

ad. 2000 No. 237

 

rs. 2003 No. 11

C. 7.4A...................................

ad. 2003 No. 11

 

rep. 2007 No. 262

C. 7.5......................................

ad. 2000 No. 237

 

am. 2009 No. 352

Division 7.2

 

Heading to Div. 7.2..............

ad. 2007 No. 262

C. 7.6......................................

ad. 2007 No. 262

C. 7.7......................................

ad. 2007 No. 262

Part 8

 

Part 8......................................

ad. 2000 No. 237

 

rs. 2000 No. 265

C. 8.1......................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Heading to c. 8.2..................

rs. 2008 No. 216

C. 8.2......................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Note 2 to c. 8.2.....................

rep. 2000 No. 237

Heading to c. 8.3..................

rs. 2002 No. 155

C. 8.3......................................

ad. 2000 No. 237

 

am. 2004 No. 119

Heading to c. 8.4..................

rs. 2002 No. 155

C. 8.4......................................

ad. 2000 No. 237

 

rs. 2000 No. 265

 

am. 2004 No. 119

C. 8.5......................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Part 9

 

Part 9......................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2001 No. 152

Division 9.1

 

Heading to Div. 9.1..............

ad. 2007 No. 262

C. 9.1......................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2001 No. 152

C. 9.2......................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2001 No. 152

C. 9.3......................................

ad. 2001 No. 152

C. 9.4......................................

ad. 2001 No. 152

C. 9.4A...................................

ad. 2009 No. 352

Division 9.2

 

Div. 9.2...................................

ad. 2007 No. 262

C. 9.5......................................

ad. 2007 No. 262

Part 10

 

Part 10...................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Division 10.1

 

Heading to Div. 10.1...........

ad. 2007 No. 262

C. 10.1...................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Note to c. 10.1......................

ad. 2002 No. 290

Heading to c. 10.2...............

rs. 2008 No. 216

C. 10.2...................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2002 No, 290; 2007 No. 284; 2010 No. 2

Heading to c. 10.3...............

rs. 2002 No. 155

C. 10.3...................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2002 No. 290; 2007 No. 284

 

am. 2009 No. 352

Heading to c. 10.4...............

rs. 2002 No. 155

C. 10.4...................................

ad. 2000 No. 237

 

rs. 2000 Nos. 265; 2002 No. 290; 2007 No. 284

 

am. 2009 No. 352

C. 10.5...................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Division 10.2

 

Heading to Div. 10.2...........

ad. 2007 No. 262

C. 10.6...................................

ad. 2007 No. 262

Part 11

 

Part 11...................................

ad. 2000 No. 237

C. 11.1...................................

ad. 2000 No. 237

Heading to c. 11.2...............

rs. 2008 No. 216

C. 11.2...................................

ad. 2000 No. 237

Heading to c. 11.4...............

rs. 2002 No. 155; 2010 No. 284

C. 11.4...................................

ad. 2000 No. 237

 

rs. 2010 No. 284

C. 11.5...................................

ad. 2000 No. 237

Part 12

 

Part 12...................................

ad. 2000 No. 132

C. 12.1...................................

ad. 2000 No. 132

C. 12.2...................................

ad. 2000 No. 132

Heading to c. 12.3...............

rs. 2002 No. 155

C. 12.3...................................

ad. 2000 No. 132

 

am. 2003 No. 145

Heading to c. 12.4...............

rs. 2002 No. 155

C. 12.4...................................

ad. 2000 No. 132

 

am. 2003 No. 145

C. 12.5...................................

ad. 2000 No. 132

 

am. 2003 No. 80

Note following Part 12 of...
Schedule 15

rep. 2000 No. 237

Part 13

 

Part 13...................................

ad. 2000 No. 237

C. 13.1...................................

ad. 2000 No. 237

Note to c. 13.1......................

rep. 2010 No. 93

C. 13.2...................................

ad. 2010 No. 93

C. 13.3...................................

ad. 2010 No. 93

Heading to c. 13.4...............

rs. 2002 No. 155

C. 13.4...................................

ad. 2000 No. 237

 

am. 2004 No. 359; 2010 No. 93

C. 13.5...................................

ad. 2000 No. 237

Part 14

 

Part 14...................................

ad. 2000 No. 237

C. 14.1...................................

ad. 2000 No. 237

Heading to c. 14.2...............

rs. 2008 No. 216

C. 14.2...................................

ad. 2000 No. 237

Heading to c. 14.4...............

rs. 2002 No. 155

C. 14.4...................................

ad. 2000 No. 237

 

am. 2003 No. 11

C. 14.4A.................................

ad. 2003 No. 11

C. 14.5...................................

ad. 2000 No. 237

 

am. 2009 No. 352

Part 15

 

Part 15...................................

ad. 2000 No. 237

Division 15.1

 

Heading to Div. 15.1...........

ad. 2010 No. 111

C. 15.1...................................

ad. 2000 No. 237

Heading to c. 15.2...............

rs. 2008 No. 216

C. 15.2...................................

ad. 2000 No. 237

 

am. 2008 No. 216

Heading to c. 15.3...............

rs. 2002 No. 155

C. 15.3...................................

ad. 2000 No. 237

 

rs. 2004 No. 42; 2007 No. 36

Heading to c. 15.4...............

rs. 2002 No. 155

C. 15.4...................................

ad. 2000 No. 237

 

rs. 2004 No. 42; 2007 No. 36

C. 15.5...................................

ad. 2000 No. 237

 

am. 2003 No. 80; 2004 No. 42

Division 15.2

 

Division 15.2.........................

ad. 2010 No. 111

C. 15.6...................................

ad. 2010 No. 111

Part 16

 

Part 16...................................

ad. 2000 No. 237

Division 16.1

 

Heading to Div. 16.1...........

ad. 2007 No. 262

C. 16.1...................................

ad. 2000 No. 237

C. 16.2...................................

ad. 2000 No. 237

C. 16.3...................................

ad. 2000 No. 237

Heading to c. 16.4...............

rs. 2002 No. 155

C. 16.4...................................

ad. 2000 No. 237

 

am. 2003 No. 11; 2010 No. 285

C. 16.4A.................................

ad. 2003 No. 11

 

rep. 2007 No. 262

C. 16.5...................................

ad. 2000 No. 237

Division 16.2

 

Heading to Div. 16.2...........

ad. 2007 No. 262

C. 16.6...................................

ad. 2007 No. 262

 

am. 2010 No. 285

C. 16.7...................................

ad. 2007 No. 262

Part 17

 

Part 17...................................

ad. 2000 No. 237

C. 17.1...................................

ad. 2000 No. 237

 

am. 2002 No. 107

Note 2 to c. 17.1...................

am. 2002 No. 107

Note 3 to c. 17.1...................

ad. 2001 No. 260

 

rs. 2002 No. 107

C. 17.2...................................

ad. 2000 No. 237

Heading to c. 17.5...............

rs. 2002 No. 155

C. 17.5...................................

ad. 2000 No. 237

 

am. 2003 No. 11

C. 17.5A.................................

ad. 2003 No. 11

C. 17.6...................................

ad. 2000 No. 237

 

am. 2009 No. 352

C. 17.7...................................

ad. 2000 No. 237

Part 18

 

Part 18...................................

ad. 2001 No. 260

C. 18.1...................................

ad. 2001 No. 260

C. 18.2...................................

ad. 2001 No. 260

C. 18.3...................................

ad. 2001 No. 260

Heading to c. 18.4...............

rs. 2008 No. 216

C. 18.4...................................

ad. 2001 No. 260

C. 18.5...................................

ad. 2001 No. 260

 

am. 2002 No. 274

C. 18.6...................................

ad. 2001 No. 260

 

am. 2002 No. 274

C. 18.8...................................

ad. 2001 No. 260

Part 19

 

Part 19...................................

ad. 2002 No. 107

C. 19.1...................................

ad. 2002 No. 107

C. 19.4...................................

ad. 2002 No. 107

C. 19.5...................................

ad. 2002 No. 107

Part 20

 

Division 20.1

 

Heading to Div. 20.1...........

ad. 2010 No. 111

Part 20...................................

ad. 2002 No. 192

C. 20.1...................................

ad. 2002 No. 192

Heading to c. 20.2...............

rs. 2008 No. 216

C. 20.2...................................

ad. 2002 No. 192

C. 20.3...................................

ad. 2002 No. 192

C. 20.4...................................

ad. 2002 No. 192

C. 20.5...................................

ad. 2002 No. 192

Division 20.2

 

Division 20.2.........................

ad. 2010 No. 111

C. 20.6...................................

ad. 2010 No. 111

Part 21

 

Part 21...................................

ad. 2003 No. 139

Division 21.1

 

Heading to Div. 21.1...........

ad. 2007 No. 262

C. 21.1...................................

ad. 2003 No. 139

Heading to c. 21.2...............

rs. 2008 No. 216

C. 21.2...................................

ad. 2003 No. 139

C. 21.3...................................

ad. 2003 No. 139

C. 21.4...................................

ad. 2003 No. 139

C. 21.5...................................

ad. 2003 No. 139

Division 21.2

 

Div. 21.2................................

ad. 2007 No. 262

C. 21.6...................................

ad. 2007 No. 262

Part 22

 

Part 22...................................

ad. 2003 No. 304

C. 22.1...................................

ad. 2003 No. 304

C. 22.2...................................

ad. 2003 No. 304

Heading to c. 22.3...............

rs. 2008 No. 216

C. 22.3...................................

ad. 2003 No. 304

C. 22.4...................................

ad. 2003 No. 304

C. 22.5...................................

ad. 2003 No. 304

C. 22.6...................................

ad. 2003 No. 304

Part 23

 

Part 23...................................

ad. 2003 No. 333

C. 23.1...................................

ad. 2003 No. 333

C. 23.2...................................

ad. 2003 No. 333

Heading to c. 23.3...............

rs. 2008 No. 216

C. 23.3...................................

ad. 2003 No. 333

C. 23.4...................................

ad. 2003 No. 333

C. 23.5...................................

ad. 2003 No. 333

C. 23.6...................................

ad. 2003 No. 333

Part 24

 

Part 24...................................

ad. 2004 No. 104

C. 24.1...................................

ad. 2004 No. 104

Heading to c. 24.2...............

rs. 2008 No. 216

C. 24.2...................................

ad. 2004 No. 104

C. 24.3...................................

ad. 2004 No. 104

C. 24.4...................................

ad. 2004 No. 104

C. 24.5...................................

ad. 2004 No. 104

Part 25

 

Part 25...................................

ad. 2006 No. 109

C. 25.1...................................

ad. 2006 No. 109

C. 25.2...................................

ad. 2006 No. 109

C. 25.3...................................

ad. 2006 No. 109

 

rs. 2008 No. 216

C. 25.4...................................

ad. 2006 No. 109

C. 25.5...................................

ad. 2006 No. 109

C. 24.6...................................

ad. 2006 No. 109

Renumbered c. 25.6.........

2008 No. 216

Part 26

 

Part 26...................................

ad. 2006 No. 192

C. 26.1...................................

ad. 2006 No. 192

Heading to c. 26.2...............

rs. 2008 No. 216

C. 26.2...................................

ad. 2006 No. 192

C. 26.3...................................

ad. 2006 No. 192

C. 26.4...................................

ad. 2006 No. 192

C. 26.5...................................

ad. 2006 No. 192

Part 27

 

Part 27...................................

ad. 2008 No. 85

Division 27.1

 

C. 27.1...................................

ad. 2008 No. 85

Heading to c. 27.2...............

rs. 2008 No. 216

C. 27.2...................................

ad. 2008 No. 85

C. 27.3...................................

ad. 2008 No. 85

C. 27.4...................................

ad. 2008 No. 85

C. 27.5...................................

ad. 2008 No. 85

Part 28

 

Part 28...................................

ad. 2009 No. 75

Division 28.1

 

C. 28.1...................................

ad. 2009 No. 75

C. 28.2...................................

ad. 2009 No. 75

C. 28.3...................................

ad. 2009 No. 75

C. 28.4...................................

ad. 2009 No. 75

C. 28.5...................................

ad. 2009 No. 75

Division 28.2

 

C. 28.6...................................

ad. 2009 No. 75

C. 28.7...................................

ad. 2009 No. 75

Schedule 16

 

Heading to Schedule 16....

ad. 2000 No. 132

 

rs. 2000 No. 320

Note to Schedule 16...........

ad. 2000 No. 132

 

rep. 2000 No. 320

C. 1.........................................

ad. 2000 No. 320

 

am. 2009 No. 280; 2010 No. 310

C. 2.........................................

ad. 2003 No. 28

 

am. 2004 No. 106; 2006 No. 136

Schedule 17

 

Schedule 17.........................

ad. 2000 No. 132

C. 1.........................................

ad. 2000 No. 132

 

rep. 2007 No. 208

C. 2.........................................

ad. 2000 No. 132

 

rs. 2007 No. 208

C. 3.........................................

ad. 2000 No. 132

 

rs. 2007 No. 208

C. 4.........................................

ad. 2000 No. 132

 

rs. 2007 No. 208

Schedule 18

 

Schedule 18.........................

ad. 2000 No. 132

C. 1.........................................

ad. 2000 No. 132

 

am. 2002 No. 68

C. 2.........................................

ad. 2000 No. 132

C. 3.........................................

ad. 2000 No. 132

 

am. 2002 No. 68; 2009 No. 49

C. 4.........................................

ad. 2000 No. 132

C. 5.........................................

ad. 2000 No. 132

 

am. 2001 No. 258

C. 6.........................................

ad. 2000 No. 132

 

am. 2003 No. 328; 2010 No. 309

C. 7.........................................

ad. 2003 No. 28

 

am. 2004 No. 162

Schedule 19

 

Heading to Schedule 19....

ad. 2000 No. 132

 

rs. 2000 No. 320

Note to Schedule 19...........

ad. 2000 No. 132

 

rep. 2000 No. 320

C. 1.........................................

ad. 2000 No. 320

C. 2.........................................

ad. 2003 No. 28

 

am. 2004 No. 106; 2010 No. 283

Schedule 20

 

Note following......................
Schedule 20

rep. 2000 No. 132

Part 1

 

Heading to Part 1.................

ad. 2007 No. 262

C. 1.........................................

rep. 2003 No. 11

C. 2.........................................

am. 2000 No. 132

Note to c. 2 (1)......................

ad. 2003 No. 11

Note to c. 2 (2)......................

ad. 2000 No. 132

C. 3.........................................

ad. 2003 No. 11

Part 2

 

Heading to Part 2.................

ad. 2007 No. 262

C. 4.........................................

ad. 2003 No. 11

Note to c. 4 (3)......................

ad. 2007 No. 262

C. 5.........................................

ad. 2007 No. 262

Schedule 21

 

Heading to Schedule 21....

ad. 2000 No. 132

Note to Schedule 21...........

ad. 2000 No. 132

Schedule 22

 

Heading to Schedule 22....

ad. 2000 No. 132

 

rs. 2001 No. 109

Note to Schedule 22...........

ad. 2000 No. 132

 

rep. 2001 No. 109

C. 1.........................................

ad. 2001 No. 109

 

am. 2009 No. 351

C. 2.........................................

ad. 2003 No 28

Schedule 23

 

Part 1

 

Heading to Part 1.................

ad. 2007 No. 262

C. 1.........................................

rs. 2003 No. 11; 2005 No. 246

Notes 1 and 2 to c. 1...........

rep. 2000 No. 132

Note to c. 1............................

ad. 2000 No. 132

 

rep. 2003 No. 11

C. 2.........................................

ad. 2003 No. 11

 

rs. 2005 No. 246

 

am. 2008 No. 249

Part 2

 

Heading to Part 2.................

ad. 2007 No. 262

C. 3.........................................

ad. 2005 No. 246

 

am. 2007 No. 262; 2008 No. 249

Note to c. 3 (3)......................

ad. 2007 No. 262

C. 4.........................................

ad. 2007 No. 262

Schedule 24

 

Heading to Schedule 24....

ad. 2000 No. 132

 

rs. 2001 No. 61

Note to Schedule 24...........

ad. 2000 No. 132

 

rep. 2001 No. 61

Part 1

 

Heading to Part 1.................

ad. 2010 No. 111

C. 1.........................................

ad. 2001 No. 61

C. 2.........................................

ad. 2001 No. 61

 

am. 2002 No. 55

Part 2

 

Part 2......................................

ad. 2010 No. 111

C. 3.........................................

ad. 2010 No. 111

Schedule 25

 

Part 1

 

Heading to Part 1.................

ad. 2007 No. 262

 

rs. 2010 No. 111

C. 1.........................................

am. 2003 No. 221

Note to c. 2 (1)......................

ad. 2000 No. 132

C. 4.........................................

am. 2003 No. 11

Notes 1 and 2 to c. 4...........

rep. 2000 No. 132

Note to c. 4............................

ad. 2000 No. 132

Part 2

 

Heading to Part 2.................

ad. 2007 No. 262

C. 5.........................................

ad. 2003 No. 11

Note to c. 5 (3)......................

ad. 2007 No. 262

C. 6.........................................

ad. 2007 No. 262

Schedule 26

 

Heading to Schedule 26....

ad. 2000 No. 132

 

rs. 2000 No. 237

Note to Schedule 26...........

ad. 2000 No. 132

 

rep. 2000 No. 237

Part 1

 

Heading to Part 1.................

ad. 2007 No. 262

Heading to c. 1.....................

rs. 2007 No. 262

C. 1.........................................

ad. 2000 No. 237

 

am. 2007 No. 262

C. 2.........................................

ad. 2000 No. 237

C. 3.........................................

ad. 2000 No. 237

 

am. 2003 No. 225; 2004 No. 357

C. 4.........................................

ad. 2000 No. 237

Part 2

 

Heading to Part 4.................

ad. 2007 No. 262

C. 5.........................................

ad. 2003 No. 225

Note to c. 5 (3)......................

ad. 2007 No. 262

C. 6.........................................

ad. 2007 No. 262

Schedule 27

 

Schedule 27.........................

ad. 2000 No. 320

 

am. 2006 No. 240

Part 1

 

Part 1......................................

ad. 2000 No. 320

 

rs. 2003 No. 288

C. 1.1......................................

ad. 2000 No. 320

 

rs. 2003 No. 288

C. 1.2......................................

ad. 2000 No. 320

 

rs. 2003 No. 288

 

am. 2005 No. 49

Notes to c. 1.2 (2).................

rep. 2005 No. 49

C. 1.3......................................

ad. 2000 No. 320

 

rs. 2003 No. 288

C. 1.4......................................

ad. 2000 No. 320

 

rs. 2003 No. 288

Part 2

 

Part 2......................................

ad. 2000 No. 345

C. 2.1......................................

ad. 2000 No. 345

C. 2.2......................................

ad. 2000 No. 345

C. 2.3......................................

ad. 2000 No. 345

 

am. 2001 No. 95

C. 2.4......................................

ad. 2000 No. 345

Part 3

 

Part 3......................................

ad. 2001 No. 234

C. 3.1......................................

ad. 2001 No. 234

C. 3.2......................................

ad. 2001 No. 234

C. 3.3......................................

ad. 2001 No. 234

C. 3.4......................................

ad. 2001 No. 234

Part 4

 

Part 4......................................

ad. 2002 No. 307

C. 4.1......................................

ad. 2002 No. 307

C. 4.2......................................

ad. 2002 No. 307

C. 4.3......................................

ad. 2002 No. 307

C. 4.4......................................

ad. 2002 No. 307

C. 4.5......................................

ad. 2002 No. 307

Part 5

 

Part 5......................................

ad. 2003 No. 142

C. 5.1......................................

ad. 2003 No. 142

C. 5.2......................................

ad. 2003 No. 142

C. 5.3......................................

ad. 2003 No. 142

C. 5.4......................................

ad. 2003 No. 142

Heading to c. 5.5..................

rs. 2008 No. 216

C. 5.5......................................

ad. 2003 No. 142

Part 6

 

Part 6......................................

ad. 2002 No. 294

C. 6.1......................................

ad. 2002 No. 294

C. 6.2......................................

ad. 2002 No. 294

C. 6.3......................................

ad. 2002 No. 294

C. 6.4......................................

ad. 2002 No. 294

C. 6.5......................................

ad. 2002 No. 294

C. 6.6......................................

ad. 2003 No. 3

 

rs. 2006 No. 318

Part 7

 

Part 7......................................

ad. 2003 No. 216

C. 7.1......................................

ad. 2003 No. 216

C. 7.2......................................

ad. 2003 No. 216

 

am. 2003 No. 216

C. 7.3......................................

ad. 2003 No. 216

Part 8

 

Part 8......................................

ad. 2007 No. 285

C. 8.1......................................

ad. 2007 No. 285

C. 8.2......................................

ad. 2007 No. 285

C. 8.3......................................

ad. 2007 No. 285

C. 8.4......................................

ad. 2007 No. 285

Part 9

 

Part 9......................................

ad. 2011 No. 8

C. 9.1......................................

ad. 2011 No. 8

C. 9.2......................................

ad. 2011 No. 8

C. 9.3......................................

ad. 2011 No. 8

C. 9.4......................................

ad. 2011 No. 8

Table A                  Application, saving or transitional provisions

Select Legislative Instrument 2009 No. 210

4              Transitional

                The amendment made by Schedule 1 applies on and from the first day of the first month after these Regulations are registered.

 

Select Legislative Instrument 2010 No. 284

4              Application

                The amendment made by Schedule 1 applies on and after the first day of the first month after these Regulations are registered.

 

Select Legislative Instrument 2010 No. 309

3              Application

                The amendments made by Schedule 1 apply in relation to transactions involving goats entered into on and after 1 January 2011.