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.