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Primary Industries (Excise) Levies Regulations 1999

Authoritative Version
SR 1999 No. 302 Regulations as amended, taking into account amendments up to Primary Industries (Excise) Levies Amendment (Wool) Regulations 2019
Administered by: Agriculture
Registered 18 Jul 2019
Start Date 01 Jul 2019
Table of contents.

Commonwealth Coat of Arms of Australia

Primary Industries (Excise) Levies Regulations 1999

Statutory Rules No. 302, 1999

made under the

Primary Industries (Excise) Levies Act 1999

Compilation No. 101

Compilation date:                              1 July 2019

Includes amendments up to:            F2019L00400

Registered:                                         18 July 2019

 

About this compilation

This compilation

This is a compilation of the Primary Industries (Excise) Levies Regulations 1999 that shows the text of the law as amended and in force on 1 July 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

1............ Name of Regulations........................................................................... 4

3............ Definitions for these Regulations generally......................................... 4

3A......... Net GST not included in price of product........................................... 4

4............ Incorporation of the Collection Regulations........................................ 5

5............ Rates of levy and other matters........................................................... 5

Schedule 1—Beef production                                                                            6

2............ Amounts of levy................................................................................. 6

Schedule 2—Buffalo slaughter                                                                        7

1............ Amount of levy................................................................................... 7

Schedule 3—Cattle transactions                                                                     8

2............ When levy is not imposed................................................................... 8

3............ Amounts of levy for cattle other than bobby calves or lot‑fed cattle.... 9

4............ Amounts of levy for lot‑fed cattle....................................................... 9

5............ EADR levy....................................................................................... 10

Schedule 4—Coarse grains                                                                                11

Part 1—Product levy                                                                                                          11

1............ Definitions for Schedule 4................................................................ 11

2............ What is the sale value of leviable coarse grain................................... 11

3............ Leviable coarse grain—prescribed grains.......................................... 11

4............ Rates of levy..................................................................................... 12

Part 2—Special purpose levies                                                                                     13

5............ PHA levy.......................................................................................... 13

6............ EPPR levy......................................................................................... 13

Schedule 5—Cotton                                                                                                   14

Part 1—Product levy                                                                                                          14

1............ Rate of levy....................................................................................... 14

Part 2—Special purpose levies                                                                                     15

2............ PHA levy.......................................................................................... 15

3............ EPPR levy......................................................................................... 15

Schedule 6—Dairy produce                                                                              16

1............ Definitions for Schedule 6................................................................ 16

2............ Dairy producer levies—prescribed milk fat rate and protein rate....... 16

3............ EADR levy....................................................................................... 16

Schedule 7—Deer slaughter                                                                              17

1............ Cold dressed carcase weight............................................................. 17

2............ Dressed carcase................................................................................. 17

3............ Hot dressed carcase weight............................................................... 17

4............ Prescribed amount............................................................................. 17

Schedule 8—Deer velvet                                                                                        19

1............ Rate of levy—sale of deer velvet....................................................... 19

2............ Rate of levy—deer velvet used in producing other goods................. 19

Schedule 9—Dried fruits                                                                                      20

1............ Rates of levy..................................................................................... 20

Schedule 10—Forest industries products                                            21

1............ Rates of levy..................................................................................... 21

2............ Average value of a class of logs........................................................ 21

3............ Exemption from levy......................................................................... 22

4............ Prescribed industry bodies................................................................ 22

Schedule 11—Goat fibre                                                                                       23

Schedule 12—Grain legumes                                                                           24

Part 1—Product levy                                                                                                          24

2............ What is the value of leviable grain legumes....................................... 24

3............ Leviable grain legumes—prescribed grains....................................... 24

4............ Rate of levy....................................................................................... 25

Part 2—Special purpose levies                                                                                     26

5............ PHA levy.......................................................................................... 26

6............ EPPR levy......................................................................................... 26

Schedule 13—Grapes                                                                                               27

1A......... Definition for Schedule 13................................................................ 27

1............ Standard amount............................................................................... 27

2............ PHA levy.......................................................................................... 27

3............ EPPR levy......................................................................................... 27

Schedule 14—Honey                                                                                                 28

Part 1—Product levy                                                                                                          28

1A......... Exemption—sale of honey................................................................ 28

1B......... Exemption—use of honey in the production of other goods............. 28

1............ Rate of levy—research and development component on sale of honey 28

2............ Rate of levy—research and development component on honey used in the production of other goods    28

Part 2—Special purpose levies                                                                                     29

3............ PHA levy.......................................................................................... 29

4............ EPPR levy......................................................................................... 29

Schedule 15—Horticultural products                                                     30

Part 1—Definitions                                                                                                              30

1.1......... Definitions for Schedule 15.............................................................. 30

Part 2—Almonds                                                                                                                  31

Division 2.1—Product levy                                                                                      31

2.1......... Almonds are leviable horticultural products...................................... 31

2.4......... Rates of levy—research and development component...................... 31

2.5......... What is the eligible industry body for almonds................................. 31

Division 2.2—Special purpose levies                                                                  32

2.6......... EPPR levy......................................................................................... 32

Part 3—Apples and pears                                                                                               33

Division 3.1—Product levy                                                                                      33

3.1......... Apples and pears are leviable horticultural products......................... 33

3.2......... Apples and pears that are exempt from levy...................................... 33

3.3......... Rates of levy—marketing component............................................... 33

3.4......... Rates of levy—research and development component...................... 33

3.5......... What is the eligible industry body for apples and pears.................... 34

Division 3.2—Special purpose levies                                                                  35

3.6......... PHA levy.......................................................................................... 35

3.7......... EPPR levy......................................................................................... 35

Part 4—Avocados                                                                                                                36

Division 4.1—Product levy                                                                                      36

4.1......... Avocados are leviable horticultural products..................................... 36

4.2......... Avocados that are exempt from levy................................................. 36

4.3......... Rate of levy—marketing component................................................. 36

4.4......... Rate of levy—research and development component........................ 36

4.5......... What is the eligible industry body for avocados................................ 36

Division 4.2—Special purpose levies                                                                  37

4.6......... EPPR levy......................................................................................... 37

4.7......... PHA levy.......................................................................................... 37

Part 5—Cherries                                                                                                                   38

Division 5.1—Product levy                                                                                      38

5.1......... Cherries are leviable horticultural products....................................... 38

5.2......... Cherries that are exempt from levy.................................................... 38

5.3......... Rate of levy—marketing component................................................. 38

5.4......... Rate of levy—research and development component........................ 38

5.5......... What is the eligible industry body for cherries.................................. 38

Division 5.2—Special purpose levies                                                                  39

5.6......... EPPR levy......................................................................................... 39

5.7......... PHA levy.......................................................................................... 39

Part 6—Chestnuts                                                                                                                40

6.1......... Chestnuts are leviable horticultural products..................................... 40

6.2......... Chestnuts that are exempt from levy................................................. 40

6.3......... Rate of levy—marketing component................................................. 40

6.4......... Rate of levy—research and development component........................ 40

6.5......... What is the eligible industry body for chestnuts................................ 40

6.6......... PHA levy.......................................................................................... 40

6.7......... EPPR levy......................................................................................... 41

Part 7—Citrus                                                                                                                        42

Division 7.1—Product levy                                                                                      42

7.1......... Citrus are leviable horticultural products........................................... 42

7.2......... Citrus that are exempt from levy....................................................... 42

7.3......... Rates of levy—marketing component............................................... 42

7.4......... Rates of levy—research and development component...................... 42

7.5......... What is the eligible industry body for citrus...................................... 43

Division 7.2—Special purpose levies                                                                  44

7.6......... PHA levy.......................................................................................... 44

7.7......... EPPR levy......................................................................................... 44

Part 8—Custard apples                                                                                                    45

8.1......... Custard apples are leviable horticultural products............................. 45

8.2......... Custard apples that are exempt from levy.......................................... 45

8.3......... Rates of levy—marketing component............................................... 45

8.4......... Rates of levy—research and development component...................... 45

8.5......... What is the eligible industry body for custard apples........................ 45

Part 9—Dried fruits                                                                                                            46

Division 9.1—Product levy                                                                                      46

9.1......... Definitions for Part 9........................................................................ 46

9.2......... Dried fruits are leviable horticultural products.................................. 46

9.3......... Rate of levy—marketing component................................................. 46

9.4......... Rates of levy—research and development component...................... 46

9.4A...... What is the eligible industry body for dried fruits............................. 46

Division 9.2—Special purpose levies                                                                  47

9.5......... EPPR levy......................................................................................... 47

Part 10—Macadamia nuts                                                                                              48

Division 10.1—Product levy                                                                                   48

10.1....... Macadamia nuts are leviable horticultural products........................... 48

10.2....... Macadamia nuts that are exempt from levy....................................... 48

10.3....... Rate of levy—marketing component................................................. 48

10.4....... Rate of levy—research and development component........................ 49

10.5....... What is the eligible industry body for macadamia nuts..................... 49

Division 10.2—Special purpose levies                                                                50

10.6....... EPPR levy......................................................................................... 50

Part 11—Nashi                                                                                                                       51

11.1....... Nashi are leviable horticultural products........................................... 51

11.2....... Nashi that are exempt from levy........................................................ 51

11.4....... Rate of levy—research and development component........................ 51

11.5....... What is the eligible industry body for nashi...................................... 51

Part 12—Nursery products                                                                                            52

12.1....... Definitions for Part 12...................................................................... 52

12.2....... Potted plants are leviable horticultural products................................ 52

12.3....... Rate of levy—marketing component................................................. 52

12.4....... Rate of levy—research and development component........................ 52

12.5....... Eligible industry body....................................................................... 53

12.6....... PHA levy.......................................................................................... 53

12.7....... EPPR levy......................................................................................... 53

Part 13—Passionfruit                                                                                                        54

13.1....... Passionfruit are leviable horticultural products.................................. 54

13.2....... Passionfruit that are exempt from levy.............................................. 54

13.3....... Rates of levy—marketing component............................................... 54

13.4....... Rates of levy—research and development component...................... 54

13.5....... What is the eligible industry body for passionfruit............................ 55

Part 14—Potatoes                                                                                                                 56

Division 14.1—Product levy                                                                                   56

14.1....... Potatoes are leviable horticultural products....................................... 56

14.2....... Potatoes that are exempt from levy.................................................... 56

14.4....... Rates of levy—research and development component...................... 56

14.5....... What are the eligible industry bodies for potatoes............................. 56

Division 14.2—Special purpose levies                                                                57

14.6....... PHA levy.......................................................................................... 57

14.7....... EPPR levy......................................................................................... 57

Part 15—Stone fruit                                                                                                           58

Division 15.1—Product levy                                                                                   58

15.1....... Stone fruit are leviable horticultural products.................................... 58

15.2....... Stone fruit that are exempt from levy................................................ 58

15.3....... Rate of levy—marketing component................................................. 58

15.4....... Rate of levy—research and development component........................ 58

15.5....... What is the eligible industry body for stone fruit.............................. 58

Division 15.2—Special purpose levies                                                                59

15.5A.... PHA levy.......................................................................................... 59

15.6....... EPPR levy......................................................................................... 59

Part 16—Strawberries                                                                                                      60

Division 16.1—Product levy                                                                                   60

16.1....... Strawberries are leviable horticultural products................................. 60

16.2....... Imposition of levy............................................................................. 60

16.3....... Presumed production in Australia..................................................... 60

16.4....... Rate of levy—research and development component........................ 60

16.5....... What is the eligible industry body for strawberries........................... 60

Division 16.2—Special purpose levies                                                                61

16.6....... PHA levy.......................................................................................... 61

16.7....... EPPR levy......................................................................................... 61

Part 17—Vegetables                                                                                                           62

Division 17.1—Product levy                                                                                   62

17.1....... Application........................................................................................ 62

17.2....... Vegetables are leviable horticultural products................................... 62

17.5....... Rate of levy—research and development component........................ 62

17.6....... What is the eligible industry body for vegetables.............................. 63

17.7....... Transitional....................................................................................... 63

Division 17.2—Special purpose levies                                                                64

17.8....... PHA levy.......................................................................................... 64

17.9....... EPPR levy......................................................................................... 64

Part 18—Agaricus mushrooms                                                                                    65

18.1....... Agaricus mushrooms are leviable horticultural products................... 65

18.2....... Imposition of levy............................................................................. 65

18.3....... Presumed production in Australia..................................................... 65

18.4....... Agaricus mushrooms that are exempt from levy............................... 65

18.5....... Rate of levy—marketing component................................................. 65

18.6....... Rate of levy—research and development component........................ 66

18.8....... What is the eligible industry body for Agaricus mushrooms............ 66

Part 19—Hard onions                                                                                                        67

Division 19.1—Product levy                                                                                   67

19.1....... Hard onions are leviable horticultural products................................. 67

19.3....... Rate of Levy—marketing component................................................ 67

19.4....... Rate of levy—research and development component........................ 67

19.5....... What is the eligible industry body for hard onions............................ 67

Division 19.2—Special purpose levies                                                                68

19.6....... PHA levy.......................................................................................... 68

19.7....... EPPR levy......................................................................................... 68

Part 20—Table grapes                                                                                                      69

Division 20.1—Product levy                                                                                   69

20.1....... Table grapes are leviable horticultural products................................. 69

20.2....... Table grapes that are exempt from levy............................................. 69

20.3....... Rate of levy—marketing component................................................. 69

20.4....... Rate of levy—research and development component........................ 69

20.5....... What is the eligible industry body for table grapes............................ 69

Division 20.2—Special purpose levies                                                                70

20.6....... EPPR levy......................................................................................... 70

Part 21—Mangoes                                                                                                               71

Division 21.1—Product levy                                                                                   71

21.1....... Mangoes are leviable horticultural products...................................... 71

21.2....... Mangoes that are exempt from levy.................................................. 71

21.3....... Rate of levy—marketing component................................................. 71

21.4....... Rate of levy—research and development component........................ 71

21.5....... What is the eligible industry body for mangoes................................ 72

Division 21.2—Special purpose levies                                                                73

21.5A.... PHA levy.......................................................................................... 73

21.6....... EPPR levy......................................................................................... 73

Part 22—Papaya                                                                                                                   74

22.1....... Definition for Part 22........................................................................ 74

22.2....... Papayas are leviable horticultural products........................................ 74

22.3....... Papayas that are exempt from levy.................................................... 74

22.4....... Rate of levy—marketing component................................................. 74

22.5....... Rate of levy—research and development component........................ 74

22.6....... What is the eligible industry body for papaya................................... 74

Part 23—Lychees                                                                                                                 75

23.1....... Definition for Part 23........................................................................ 75

23.2....... Lychees are leviable horticultural products........................................ 75

23.3....... Lychees that are exempt from levy.................................................... 75

23.4....... Rate of levy—marketing component................................................. 75

23.5....... Rate of levy—research and development component........................ 75

23.6....... What is the eligible industry body for lychees................................... 75

Part 24—Persimmons                                                                                                        76

24.1....... Persimmons are leviable horticultural products................................. 76

24.2....... Persimmons that are exempt from levy............................................. 76

24.3....... Rate of levy—marketing component................................................. 76

24.4....... Rate of levy—research and development component........................ 76

24.5....... What is the eligible industry body for persimmons........................... 76

Part 25—Rubus (raspberry, blackberry etc)                                                      77

25.1....... Definition for Part 25........................................................................ 77

25.2....... Rubus are leviable horticultural products.......................................... 77

25.3....... Rubus that are exempt from levy....................................................... 77

25.4....... Rate of levy—marketing component................................................. 77

25.5....... Rate of levy—research and development component........................ 77

25.6....... What is the eligible industry body for rubus..................................... 77

Part 26—Turf                                                                                                                         78

26.1....... Turf is a leviable horticultural product............................................... 78

26.2....... Turf that is exempt from levy............................................................ 78

26.3....... Rate of levy—marketing component................................................. 78

26.4....... Rate of levy—research and development component........................ 78

26.5....... What is the eligible industry body for turf......................................... 78

Part 27—Bananas                                                                                                                79

Division 27.1—Product levy                                                                                   79

27.1....... Bananas are leviable horticultural products....................................... 79

27.2....... Bananas that are exempt from levy.................................................... 79

27.3....... Rate of levy—marketing component................................................. 79

27.4....... Rate of levy—research and development component........................ 79

27.5....... What is the eligible industry body for bananas.................................. 79

Division 27.2—Special purpose levies                                                                80

27.6....... PHA levy.......................................................................................... 80

27.7....... EPPR levy......................................................................................... 80

Part 28—Pineapples                                                                                                           81

Division 28.1—Product levy                                                                                   81

28.1....... Pineapples are leviable horticultural products.................................... 81

28.2....... Pineapples that are exempt from levy................................................ 81

28.3....... Rate of levy—marketing component................................................. 81

28.4....... Rate of levy—research and development component........................ 81

28.5....... What is the eligible industry body for pineapples.............................. 81

Division 28.2—Special purpose levies                                                                82

28.6....... PHA levy.......................................................................................... 82

28.7....... EPPR levy......................................................................................... 82

Part 29—Olives                                                                                                                      83

Division 29.1—Product Levy                                                                                 83

29.1....... Definition for Part 29........................................................................ 83

29.2....... Olives are leviable horticultural products.......................................... 83

29.3....... Olives that are exempt from levy....................................................... 83

29.5....... Rate of levy—research and development component........................ 83

29.5A.... What is the eligible industry body for olives..................................... 83

Division 29.2—Special purpose levies                                                                84

29.6....... EPPR levy......................................................................................... 84

29.7....... PHA levy.......................................................................................... 84

29.8....... Who pays the levy............................................................................. 84

Part 30—Sweet potatoes                                                                                                  85

Division 30.1—Product levy                                                                                   85

30.1....... Sweet potatoes are leviable horticultural products............................. 85

30.2....... Rates of levy—marketing component............................................... 85

30.3....... Rates of levy—research and development component...................... 85

30.4....... What is the eligible industry body for sweet potatoes....................... 86

Division 30.2—Special purpose levies                                                                87

30.5....... PHA levy.......................................................................................... 87

30.6....... EPPR levy......................................................................................... 87

Part 31—Melons                                                                                                                   88

Division 31.1—Product levy                                                                                   88

31.1....... Melons are leviable horticultural products......................................... 88

31.2....... Melons that are exempt from levy..................................................... 88

31.3....... Rate of levy—research and development component........................ 88

31.4....... What is the eligible industry body for melons................................... 88

Division 31.2—Special purpose levies                                                                89

31.5....... PHA levy.......................................................................................... 89

31.6....... EPPR levy......................................................................................... 89

Schedule 16—Laying chickens                                                                      90

1............ Rate of levy....................................................................................... 90

2............ EADR levy....................................................................................... 90

Schedule 17—Live‑stock slaughter                                                            91

2............ Amounts of levy—sheep.................................................................. 91

3............ Amounts of levy—lambs.................................................................. 91

4............ Amounts of levy—goats................................................................... 91

Schedule 18—Live‑stock transactions                                                    92

1............ Definitions for Schedule 18.............................................................. 92

2............ Sale price........................................................................................... 92

3............ When levy is not imposed................................................................. 93

4............ Amounts of levy—sheep.................................................................. 93

5............ Amounts of levy—lambs.................................................................. 94

6............ Amounts of levy—goats................................................................... 95

7............ EADR levy....................................................................................... 95

Schedule 19—Meat chickens                                                                            96

1............ Rate of levy....................................................................................... 96

2............ EADR levy....................................................................................... 96

Schedule 20—Oilseeds                                                                                             97

Part 1—Product levy                                                                                                          97

2............ What is the value of leviable oilseeds................................................ 97

3............ Rate of levy....................................................................................... 97

Part 2—Special purpose levies                                                                                     98

4............ PHA levy.......................................................................................... 98

5............ EPPR levy......................................................................................... 98

Schedule 21—Pasture seeds                                                                               99

Schedule 22—Pig slaughter                                                                             100

1............ Amounts of levy............................................................................. 100

2............ EADR levy..................................................................................... 100

Schedule 23—Rice                                                                                                     101

Part 1—Product levy                                                                                                        101

1............ Leviable rice varieties...................................................................... 101

2............ Rate of levy..................................................................................... 101

Part 2—Special purpose levies                                                                                   102

3............ PHA levy........................................................................................ 102

4............ EPPR levy....................................................................................... 102

Schedule 24—Sugar cane                                                                                  103

Part 1—Product levy                                                                                                        103

1............ What are the sugar industry organisations....................................... 103

Part 2—Special purpose levies                                                                                   104

3............ EPPR levy....................................................................................... 104

Schedule 25—Wheat                                                                                               105

Part 1—Product levy                                                                                                        105

1............ Definition for Schedule 25.............................................................. 105

2............ What is the sale value of wheat....................................................... 105

3............ What is the minimum amount.......................................................... 105

4............ What is the rate of levy.................................................................... 105

Part 2—Special purpose levies                                                                                   106

5............ PHA levy........................................................................................ 106

6............ EPPR levy....................................................................................... 106

Schedule 26—Wine grapes                                                                               107

Part 1—Product levy                                                                                                        107

1............ Definitions for Schedule 26............................................................ 107

2............ Rate of levy on prescribed goods.................................................... 107

3............ Research amount............................................................................. 107

4............ Gross value of production for prescribed goods............................. 108

Part 2—Special purpose levies                                                                                   109

5............ PHA levy........................................................................................ 109

6............ EPPR levy....................................................................................... 109

Schedule 27—Other levies                                                                                 110

Part 1—Macropods                                                                                                           110

1.1......... Definitions...................................................................................... 110

1.2......... Imposition of levy........................................................................... 110

1.3......... Rate of levy..................................................................................... 110

1.4......... Who pays the levy........................................................................... 111

Part 2—Wool                                                                                                                        112

2.1......... Imposition of levy........................................................................... 112

2.2......... Sale value........................................................................................ 112

2.3......... Rate of levy..................................................................................... 112

2.4......... Who pays the levy........................................................................... 113

Part 3—Farmed prawns                                                                                                114

3.1......... Meaning of farmed prawns............................................................. 114

3.2......... Imposition of levy........................................................................... 114

3.3......... Rate of levy..................................................................................... 114

3.4......... Who pays the levy........................................................................... 114

Part 4—Eggs                                                                                                                         115

4.1......... Definitions for Part 4...................................................................... 115

4.2......... Imposition of levy........................................................................... 115

4.3......... Presumed production in Australia................................................... 115

4.4......... Rate of levy—promotional component............................................ 115

4.5......... Who pays the levy........................................................................... 115

Part 5—Bees                                                                                                                          116

5.1......... Definitions for Part 5...................................................................... 116

5.2......... Imposition of levy........................................................................... 116

5.3......... Rate of levy—research and development component...................... 116

5.4......... Who pays the levy........................................................................... 116

5.5......... Queen bees that are exempt from levy............................................. 116

Part 7—Ratites (ostriches)                                                                                            117

7.1......... Imposition of levy........................................................................... 117

7.2......... Rate of levy..................................................................................... 117

7.3......... Who pays the levy........................................................................... 117

Part 8—Forest growers                                                                                                  118

Division 8.1—Product levy                                                                                    118

8.1......... Definitions...................................................................................... 118

8.2......... Imposition of levy........................................................................... 118

8.3......... Rate of levy..................................................................................... 119

8.4......... Who pays the levy........................................................................... 119

Division 8.2—Special purpose levies                                                                120

8.5......... PHA levy........................................................................................ 120

8.6......... EPPR levy....................................................................................... 120

Part 9—Ginger                                                                                                                    121

Division 9.1—Definitions for this Part                                                            121

9.1......... Definition........................................................................................ 121

Division 9.2—Product levy                                                                                    122

9.2......... Imposition of levy........................................................................... 122

9.3......... Rate of levy—research and development component...................... 122

9.4......... Who pays the levy........................................................................... 122

Division 9.3—Special purpose levies                                                                123

9.5......... EPPR levy....................................................................................... 123

Part 10—Seed cotton                                                                                                        124

10.1....... Definitions...................................................................................... 124

10.2....... Levy................................................................................................ 124

10.3....... PHA levy........................................................................................ 124

10.4....... EPPR levy....................................................................................... 125

10.5....... Who pays the levy........................................................................... 125

Part 11—Tea tree oil                                                                                                        126

Division 11.1—Product levy                                                                                 126

11.1....... Definitions...................................................................................... 126

11.2....... Imposition of levy........................................................................... 126

11.3....... Rate of levy..................................................................................... 126

11.4....... Who pays the levy........................................................................... 126

Division 11.2—EPPR levy                                                                                      127

11.5....... Imposition and rate of EPPR levy................................................... 127

11.6....... Who pays the EPPR levy................................................................ 127

Division 11.3—Exemption from levy                                                               128

11.7....... Exemption from levy....................................................................... 128

Part 12—Thoroughbred horses                                                                                129

12.1....... Imposition of levy........................................................................... 129

12.2....... Rate of levy..................................................................................... 129

12.3....... Who pays the levy........................................................................... 129

Endnotes                                                                                                                                  130

Endnote 1—About the endnotes                                                                          130

Endnote 2—Abbreviation key                                                                              131

Endnote 3—Legislation history                                                                           132

Endnote 4—Amendment history                                                                         139


Reader’s Guide

How to use these Regulations

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

What these Regulations do

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

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

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

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

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

How these Regulations are arranged

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

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

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

What are the levy rates?

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

What other legislation needs to be read?

The Customs Charges Act

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

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

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

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

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

The National Residue Survey Levies legislation

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

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

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


1  Name of Regulations

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

3  Definitions for these Regulations generally

             (1)  In these Regulations:

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

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

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

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

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

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

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

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

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

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

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

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

3A  Net GST not included in price of product

             (1)  Despite section 177‑12 of the A New Tax System (Goods and Services Tax) Act 1999, a reference in these Regulations to the price or sale price of a product, or the amount paid for a product, is taken not to include the net GST that would otherwise be included in that price, sale price or amount.

             (2)  In this regulation:

net GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

4  Incorporation of the Collection Regulations

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

5  Rates of levy and other matters

                   The Schedules have effect.


Schedule 1Beef production

  

2  Amounts of levy

             (1)  For paragraph 3(1)(a) of Schedule 1 to the Excise Levies Act, the amount of levy is 0.24 of a cent per kilogram.

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

             (2)  For paragraph 3(1)(b) of Schedule 1 to the Excise Levies Act, the amount of levy is 0.36 of a cent per kilogram.

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

Schedule 2Buffalo slaughter

  

1  Amount of levy

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

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

Schedule 3Cattle transactions

(regulation 5)

  

2  When levy is not imposed

             (1)  In this clause:

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

             (2)  For paragraph 5(2)(h) of Schedule 3 to the Excise Levies Act, levy is not imposed on the slaughter of cattle (other than lot‑fed cattle) by a producer, or by a person on behalf of a producer, if:

                     (a)  the cattle are slaughtered for consumption:

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

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

                     (b)  the cattle are slaughtered on premises owned or occupied by the producer; and

                     (c)  immediately before the slaughter the cattle were owned by the producer and kept on the premises; and

                     (d)  there is no sale or other transaction transferring ownership of the cattle, or any part or product of the carcase of the cattle, before, during or after the slaughter.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Note 1:       Subclause (3) identifies an amount that, under the National Cattle Disease Eradication Account Act 1991, is destined for the National Cattle Disease Eradication Account.

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

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

4  Amounts of levy for lot‑fed cattle

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

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

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

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

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

Note 1:       Subclause (3) identifies an amount that, under the National Cattle Disease Eradication Account Act 1991, is destined for the National Cattle Disease Eradication Account.

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

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

5  EADR levy

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

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

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

Schedule 4Coarse grains

Part 1Product levy

1  Definitions for Schedule 4

                   In this Schedule:

canary seed means the grain harvested from Phalaris canariensis.

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

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

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

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

2  What is the sale value of leviable coarse grain

             (1)  In this clause:

grain means leviable coarse grain.

             (2)  For the definition of value in clause 1 of Schedule 4 to the Excise Levies Act, the sale value of grain is:

                     (a)  for grain for sowing—the amount that would be the sale price of the grain if it were not grain for sowing and if it had been sold at the market price on the day the grain was delivered as mentioned in paragraph 5(1)(a) of Schedule 4 to the Excise Levies Act; or

                     (b)  for grain in a pool—the amount of each payment made for the grain; or

                     (c)  in any other case:

                              (i)  the sale price of the grain according to the sales invoices or other sales documents for the grain; or

                             (ii)  if there are no sales invoices or sales documents for the grain—the amount that would be the sale price of the grain if it had been sold at the market price on the day the grain was delivered, or processed, as mentioned in subclause 5(1) of Schedule 4 to the Excise Levies Act.

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

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

3  Leviable coarse grain—prescribed grains

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

                     (a)  canary seed;

                     (b)  grain sorghum;

                     (c)  maize;

                     (d)  millet.

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

4  Rates of levy

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

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

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

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

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

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

Part 2Special purpose levies

5  PHA levy

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

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

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

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

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

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

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

6  EPPR levy

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

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

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

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

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

Schedule 5Cotton

Part 1Product 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 2Special 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 6Dairy 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—2.8683 cents per kilogram;

                     (b)  for an Australian Animal Health Council levy—0.0580 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—6.9914 cents per kilogram;

                     (b)  for an Australian Animal Health Council levy—0.1385 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 7Deer 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 amount for hot dressed carcase weight, cold dressed carcase weight or deemed carcase weight is 2 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 8Deer velvet

(regulation 5)

  

1  Rate of levy—sale of deer velvet

                   For paragraph 4(a) of Schedule 8 to the Excise Levies Act, the percentage of the sale value of deer velvet is 0%.

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

                   For paragraph 5(1)(a) of Schedule 8 to the Excise Levies Act, the percentage of the declared value of deer velvet is 0%.

Schedule 9Dried 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 10Forest 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 11Goat 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 12Grain legumes

Part 1Product 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 2Special 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 13Grapes

  

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 14Honey

(regulation 5)

Part 1Product levy

  

1A  Exemption—sale of honey

                   For subclause 2(5) of Schedule 14 to the Excise Levies Act, a producer of honey is exempt from levy imposed by clause 2 of that Schedule on honey sold in a levy year by the producer by prescribed sale if the total weight of:

                     (a)  that honey; and

                     (b)  any honey used by the producer in that year in the production of other goods;

is more than 600 kilograms but not more than 1 500 kilograms.

Note:          For other exemptions from this levy, see subclauses 2(2) to (4) of Schedule 14 to the Excise Levies Act.

1B  Exemption—use of honey in the production of other goods

                   For subclause 3(5) of Schedule 14 to the Excise Levies Act, levy imposed by clause 3 of that Schedule on honey used by a producer in a levy year in the production of other goods is not payable by the producer if the total weight of:

                     (a)  that honey; and

                     (b)  any honey sold in that year by the producer by prescribed sale;

is more than 600 kilograms but not more than 1 500 kilograms.

Note:          For other exemptions from this levy, see subclauses 3(2) to (4) of Schedule 14 to the Excise Levies Act.

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.

Part 2Special purpose levies

  

3  PHA levy

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

             (2)  For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on honey is 0.1 of a cent per kilogram of honey.

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

4  EPPR levy

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

             (2)  For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on honey is 2.7 cents per kilogram of honey.

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

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

Schedule 15Horticultural products

Part 1Definitions

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.

sweet potato means the starchy, tuberous roots of the genus and species known as Ipomoea batatas.

Part 2Almonds

Division 2.1Product 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 2.2Special 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 as follows:

                     (a)  for almonds, other than almonds of the Nonpareil variety, in their shells—0.1 of a cent per kilogram of the almonds and shells;

                     (b)  for almonds of the Nonpareil variety in their shells—0.1 of a cent per kilogram of the almonds and shells;

                     (c)  for shelled almonds—0.13 of a cent per kilogram of the almonds.

             (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 3Apples and pears

Division 3.1Product 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 3.2Special 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 0.05 of a cent per kilogram of apples; and

                     (b)  the rate of EPPR levy on pears is 0.05 of a cent per kilogram of pears.

             (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 4Avocados

Division 4.1Product 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)  2.9 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 4.2Special 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.

4.7  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on fresh 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 the levy for fresh avocados is 0.1 cents per kilogram.

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

Part 5Cherries

Division 5.1Product 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 3.97 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 5.2Special 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.

5.7  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA 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 the levy for cherries is 0.03 cents per kilogram.

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

Part 6Chestnuts

  

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 $45 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).

6.6  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on chestnuts 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 chestnuts is $5 per tonne.

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

6.7  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on chestnuts 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 chestnuts is $10 per tonne of chestnuts.

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

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

Part 7Citrus

Division 7.1Product 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—$3.20 per tonne of oranges;

                     (b)  for oranges not in bulk—6.40 cents per box;

                     (c)  for other citrus in bulk—$3.20 per tonne of citrus;

                     (d)  for other citrus not in bulk—6.40 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 7.2Special 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—30 cents per tonne of oranges;

                     (b)  for oranges not in bulk—0.60 of a cent per box;

                     (c)  for other citrus in bulk—30 cents per tonne of citrus;

                     (d)  for other citrus not in bulk—0.60 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 8Custard 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 9Dried fruits

Division 9.1Product 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 9.2Special 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 10Macadamia nuts

Division 10.1Product 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 10.2Special 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 0.2 cents per kilogram of dried kernels of macadamia nut.

             (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 11Nashi

  

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 12Nursery 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 2.75% 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).

12.6  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on potted plants 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 potted plants is 0.25% of the amount for which the containers that subsequently contain the potted plants were sold in the last sale before the potted plants are placed in the containers.

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

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

12.7  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on potted plants 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 potted plants is nil.

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

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

Part 13Passionfruit

  

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 14Potatoes

Division 14.1Product levy

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—48 cents per tonne of unprocessed potatoes;

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

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.

Division 14.2Special purpose levies

14.6  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 is:

                     (a)  2 cents per tonne of unprocessed potatoes; and

                     (b)  1 cent per tonne of processing 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.

14.7  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on unprocessed 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 EPPR levy on unprocessed potatoes is 10 cents per tonne.

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

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

Part 15Stone fruit

Division 15.1Product 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 0.441 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 0.539 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 15.2Special purpose levies

15.5A  PHA levy

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

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

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 16Strawberries

Division 16.1Product 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 16.2Special 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 17Vegetables

Division 17.1Product levy

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; or

                     (h)  seed sprouts; or

                   (ha)  sweet potatoes; 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 0.485% 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 0.485% 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 generally accepted accounting principles.

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.

17.6  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.

Division 17.2Special purpose levies

17.8  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 0.0150% 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 0.0150% 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.

17.9  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on vegetables 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 vegetables is 0.01% of the amount paid for the vegetables at the first point of sale.

          (2A)  However, if the vegetables are first sold after being processed, the rate of EPPR levy is 0.01% of the expected price of the vegetables.

          (2B)  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.

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

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

Part 18Agaricus 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 370 000 kilograms of mushroom spawn in a levy year for the production of Agaricus mushrooms, every kilogram of mushroom spawn over 370 000 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 $2.92 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 $1.08 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 19Hard onions

Division 19.1Product levy

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:       Clause 19.2 intentionally not used.

19.3  Rate of Levy—marketing component

                   For subclause 4(1) of Schedule 15 to the Excise Levies Act, the rate of levy is $1.00 per tonne of hard onions.

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.

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 $2.90 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).

Division 19.2Special purpose levies

19.6  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on hard onions 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 10 cents per tonne of hard onions.

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

19.7  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on hard onions 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 hard onions is nil.

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

Part 20Table grapes

Division 20.1Product 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 20.2Special 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 21Mangoes

Division 21.1Product 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 21.2Special purpose levies

21.5A  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA 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 PHA levy on mangoes is 0.029 cents per kilogram of mangoes.

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

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 0.114 cents per kilogram of mangoes.

             (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 22Papaya

  

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 23Lychees

  

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 24Persimmons

  

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 25Rubus (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 26Turf

  

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 27Bananas

Division 27.1Product 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 1.15 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).

Division 27.2Special purpose levies

27.6  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on bananas 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 bananas is 0.5 of a cent per kilogram.

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

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

27.7  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on bananas 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 bananas is nil.

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

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

Part 28Pineapples

Division 28.1Product 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 28.2Special 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.

Part 29Olives

Division 29.1Product Levy

29.1  Definition for Part 29

                   In this Part:

olives means any fruit from the genus and species known as Olea europaea.

retail sale means the sale of olives by the producer of the olives, other than a sale:

                     (a)  to a first purchaser, processor or exporter; or

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

29.2  Olives are leviable horticultural products

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

29.3  Olives that are exempt from levy

                   For paragraph 2(4)(b) of Schedule 15 to the Excise Levies Act, if the total amount of levy that the producer would, but for this clause, be liable to pay in a levy year is less than $100, the following are exempt from levy in the levy year:

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

                     (b)  olives processed by the producer into olive oil or table olives.

29.5  Rate of levy—research and development component

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

29.5A  What is the eligible industry body for olives

                   For subclauses 6(7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for olives is the Australian Olive Association Ltd. (ABN 57 072 977 489).

Division 29.2Special purpose levies

29.6  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on olives 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 olives is nil.

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

29.7  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on olives 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 olives is 10 cents per tonne of olives.

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

29.8  Who pays the levy

             (1)  For clause 5 of Schedule 15 to the Excise Levies Act, levy imposed in this Part by clause 29.4 or 29.5 is payable by the producer of the olives.

             (2)  For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed in this Part by clause 29.6 or 29.7 is payable by the producer of the olives.

Note:          Under paragraph 4(1)(j) of the definition of producer in the Collection Act, the producer in relation to olives on which levy is imposed, is the grower of the olives.

Part 30Sweet potatoes

Division 30.1Product levy

30.1  Sweet potatoes are leviable horticultural products

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

30.2  Rates of levy—marketing component

             (1)  For subclause 4(1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1% of the amount paid for sweet potatoes at the first point of sale.

             (2)  However, if sweet potatoes are first sold after being processed, the rate of levy is 1% of the amount that would have been paid for the sweet potatoes if the sweet potatoes had first been sold before processing.

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

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

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

             (4)  For paragraph (3)(b), the value of the sweet potatoes before processing must be substantiated by the producer’s financial records in accordance with generally accepted accounting principles.

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.

30.3  Rates of levy—research and development component

             (1)  For subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.485% of the amount paid for the sweet potatoes at the first point of sale.

             (2)  However, if the sweet potatoes are first sold after being processed, the rate of levy is 0.485% of the amount that would have been paid for the sweet potatoes if the sweet potatoes had first been sold before processing.

             (3)  For subclause (2), the amount that would have been paid for the sweet potatoes is the amount that would have been paid for the sweet potatoes calculated in accordance with subclauses 30.2(3) and (4) of this Schedule.

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.

30.4  What is the eligible industry body for sweet potatoes

             (1)  For subclause 6(7) of Schedule 15 to the Excise Levies Act, in relation to a recommendation relating to the marketing component of a levy under this Part, the eligible industry body for sweet potatoes is the Australian Sweetpotato Growers Inc. (ABN 82 577 850 667).

             (2)  For subclauses 6(7), (8) and (10) of Schedule 15 to the Excise Levies Act, other than in relation to a recommendation relating to the marketing component of a levy under this Part, the eligible industry body for sweet potatoes is Ausveg Limited (ABN 25 107 507 559).

Division 30.2Special purpose levies

30.5  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on sweet 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 sweet potatoes is 0.0150% of the amount paid for the sweet potatoes at the first point of sale.

             (3)  However, if the sweet potatoes are first sold after being processed, the rate of PHA levy is 0.0150% of the expected price of the sweet potatoes.

             (4)  For subclause (3), the expected price of the sweet potatoes is the amount that would have been paid for the sweet potatoes calculated in accordance with subclauses 30.2(3) and (4) of this Schedule.

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

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

30.6  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on sweet 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 EPPR levy on sweet potatoes is nil.

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

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

Part 31Melons

Division 31.1Product levy

31.1  Melons are leviable horticultural products

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

Note:          For melon, see clause 31.1 of Schedule 22 to the Collection Regulations.

31.2  Melons that are exempt from levy

                   For the purposes of paragraph 2(4)(b) of Schedule 15 to the Excise Levies Act, melons sold by retail sale in a levy year by a producer who sells a total of less than 20 tonnes of melons by retail sale in the year are exempt from levy.

Note 1:       For levy year for melons, see clause 31.2 of Schedule 22 to the Collection Regulations.

Note 2:       For retail sale of melons, see clause 31.1 of Schedule 22 to the Collection Regulations.

31.3  Rate of levy—research and development component

                   For the purposes of subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.3 of a cent per kilogram of melons.

31.4  What is the eligible industry body for melons

                   For the purposes of subclauses 6(7), (8) and (10) of Schedule 15 to the Excise Levies Act, the Australian Melon Association Incorporated (ABN 36 990 325 012) is the eligible industry body for melons.

Division 31.2Special purpose levies

31.5  PHA levy

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

             (2)  For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on melons is 0.1 of a cent per kilogram of melons.

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

Note:          The Plant Health Australia (Plant Industries) Funding Act 2002 deals with some of the effects of payment and collection of PHA levy.

31.6  EPPR levy

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

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

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

Note:          The Plant Health Australia (Plant Industries) Funding Act 2002 deals with some of the effects of payment and collection of EPPR levy.

Schedule 16Laying 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 17Live‑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 6.4 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 9.6 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 4 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 6 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 18Live‑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 19Meat 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 0.03 of a cent per day‑old chick.

             (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 20Oilseeds

Part 1Product 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 2Special 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 21Pasture 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 22Pig 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 $2.25 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 23Rice

Part 1Product levy

1  Leviable rice varieties

                   For Schedule 23 to the Excise Levies Act, all varieties of rice of the species Oryza sativa are specified.

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—$2.94 per tonne of rice.

Part 2Special 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, on or after 1 January 2009, is 6 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 24Sugar cane

Part 1Product 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.

Part 2Special 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 25Wheat

Part 1Product 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 2Special 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 26Wine grapes

Part 1Product 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 2Special 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 27Other levies

(regulation 5)

Part 1Macropods

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 2Wool

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 generally accepted accounting principles.

             (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 1.5% 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 3Farmed 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 4Eggs

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 5Bees

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

                   For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy on queen bees is nil.

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 7Ratites (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 8Forest growers

Division 8.1Product levy

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.

plantation means an intensively managed stand of trees of either native or exotic species that is created by the regular placement of seedlings or seeds.

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 Division 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 Division has already been paid on the logs.

             (3)  Also, levy is not imposed by this Division 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 Division 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 Division on a log is 5 cents per cubic metre of the log.

8.4  Who pays the levy

                   Levy imposed by this Division on logs is payable by the producer of the logs.

Note 1:       The producer, for the purposes of levy imposed under this Division, 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.

Division 8.2Special purpose levies

8.5  PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on logs that are produced from trees felled in a plantation and on which levy is imposed by Division 8.1 of this Schedule.

             (2)  For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on a log is 0.5 cents per cubic metre of the log.

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

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

8.6  EPPR levy

             (1)  For clause 2 of Schedule 27 of the Excise Levies Act, EPPR levy is imposed on logs that are produced from trees felled in a plantation and on which levy is imposed by Division 8.1 of this Schedule.

             (2)  For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on a log is:

                     (a)  if the log is produced from an exotic softwood tree of the genus Pinus sp.—5 cents per cubic metre of the log; and

                     (b)  in any other case—nil.

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

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

Part 9Ginger

Division 9.1Definitions for this Part

9.1  Definition

                   In this Part:

ginger means a rhizome of a plant of a variety of the species Zingiber officinale.

Division 9.2Product levy

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 imposed by clause 9.2 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 imposed by clause 9.2 on ginger is payable by the producer of the ginger.

Division 9.3Special purpose levies

9.5  EPPR levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on ginger on which levy is imposed by clause 9.2 of this Schedule.

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

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

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

Part 10Seed cotton

  

10.1  Definitions

                   In this Part:

leviable cotton has the same meaning as in clause 1 of Schedule 5 to the Primary Industries (Excise) Levies Act 1999.

seed cotton has the same meaning as in clause 12.2 of Part 12 of Schedule 37 to the Collection Regulations.

10.2  Levy

             (1)  For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, levy is imposed on seed cotton if:

                     (a)  on or after the day mentioned in subclause (3), the seed cotton is harvested; and

                     (b)  at the time the seed cotton is harvested, the seed cotton is intended for export.

Note:          The levy is attached to the Cotton Research and Development Corporation—see subsection 5(1) of the Primary Industries Research and Development Act 1989 and subregulation 5(1) of the Cotton Research and Development Corporation Regulations 1990.

             (2)  However, levy is not imposed by this Part on seed cotton if:

                     (a)  leviable cotton is produced from the seed cotton; and

                     (b)  the production of the leviable cotton occurs in Australia.

Note:          For the refund of amounts of levy that are overpaid, see section 18 of the Collection Act.

             (3)  For subclause (1), the day is:

                     (a)  if this Part commences on or before 1 April 2017—1 April 2017; and

                     (b)  if this Part commences after 1 April 2017—the first day of the first month after the commencement of this Part.

             (4)  For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is $3.99 per tonne of seed cotton.

Note:          The whole of the levy is the research component of the levy—see subsection 5(3) of the Primary Industries Research and Development Act 1989 and subregulation 5(2) of the Cotton Research and Development Corporation Regulations 1990.

10.3  PHA levy

             (1)  For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, PHA levy is imposed on seed cotton on which levy is imposed by clause 10.2.

             (2)  For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy is $0.07 per tonne of seed cotton.

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

10.4  EPPR levy

             (1)  For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on seed cotton on which levy is imposed by clause 10.2.

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

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

10.5  Who pays the levy

                   For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part is payable by the producer of the seed cotton.

Part 11Tea tree oil

Division 11.1Product levy

11.1  Definitions

                   In this Part:

tea tree oil has the same meaning as in clause 13.2 of Part 13 of Schedule 37 to the Collection Regulations.

11.2  Imposition of levy

                   For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, levy is imposed on tea tree oil that is:

                     (a)  produced in Australia (whether before or after the commencement of this Part); and

                     (b)  sold in Australia by the producer after the commencement of this Part.

Note:          The levy is attached to the Rural Industries Research and Development Corporation—see section 5 of the Primary Industries Research and Development Act 1989 and subregulation 47(1) of the Rural Industries Research and Development Corporation Regulations 2000.

11.3  Rate of levy

                   For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy imposed by clause 11.2 of this Division is 25 cents per kilogram of tea tree oil.

Note:          The whole of the levy is the research component of the levy—see subsection 5(3) of the Primary Industries Research and Development Act 1989 and subregulation 47(2) of the Rural Industries Research and Development Corporation Regulations 2000.

11.4  Who pays the levy

                   For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by clause 11.2 of this Division is payable by the producer of the tea tree oil.

Division 11.2EPPR levy

11.5  Imposition and rate of EPPR levy

             (1)  For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on tea tree oil on which levy is imposed by clause 11.2 of Division 11.1 of this Part.

             (2)  For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy imposed by subclause (1) of this clause is nil.

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

11.6  Who pays the EPPR levy

                   For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by subclause 11.5(1) of this Division is payable by the producer of the tea tree oil.

Division 11.3Exemption from levy

11.7  Exemption from levy

                   For the purposes of clause 12 of Schedule 27 to the Excise Levies Act, the producer of tea tree oil is exempt from liability to pay levy imposed by this Part in relation to a levy year if the total amount of levy that the producer would be liable to pay in relation to tea tree oil sold by retail sale by the producer in the levy year is less than $25.

Part 12Thoroughbred horses

  

12.1  Imposition of levy

             (1)  For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, levy is imposed on thoroughbred horses.

             (2)  Levy is not imposed by this Part on a thoroughbred horse that is a mare unless the mare is recorded in a mare return lodged by the producer of the mare with Racing Australia for registration in the Australian Stud Book.

             (3)  Levy is not imposed by this Part on a thoroughbred horse that is a stallion unless:

                     (a)  the stallion covers a mare; and

                     (b)  the covering is recorded in a declaration of service lodged by the producer of the stallion with Racing Australia for registration in the Australian Stud Book.

Note 1:       The levy is attached to the Rural Industries Research and Development Corporation—see section 5 of the Primary Industries Research and Development Act 1989 and subregulation 50(1) of the Rural Industries Research and Development Corporation Regulations 2000.

Note 2:       The whole of the levy is the research component of the levy—see subsection 5(3) of the Primary Industries Research and Development Act 1989 and subregulation 50(2) of the Rural Industries Research and Development Corporation Regulations 2000.

12.2  Rate of levy

                   The rate of levy imposed by this Part on a thoroughbred horse is as follows:

                     (a)  for a mare—$10 for each mare included in a mare return in a levy year;

                     (b)  for a stallion—$10 for each mare covered by the stallion in a levy year, if the covering is recorded in a declaration of service.

12.3  Who pays the levy

                   Levy imposed by this Part on a thoroughbred horse is payable:

                     (a)  for a mare—by the producer of the mare; and

                     (b)  for a stallion—by the producer of the stallion.


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Number and year

FRLI registration or gazettal

Commencement

Application, saving and transitional provisions

1999 No. 302

15 Dec 1999

1 Jan 2000

 

2000 No. 132

28 June 2000

1 July 2000

2000 No. 176

12 July 2000

12 July 2000

2000 No. 237

30 Aug 2000

rr. 1–3 and Schedule 1:
1 Jan 2000
Schedule 2: 1 Oct 2000
Remainder: 1 Jan 2001

as amended by

 

 

 

2000 No. 265

28 Sept 2000

Schedule 1: (2000 No. 265 below)

2000 No. 265

28 Sept 2000

rr. 1–3 and Schedule 1:
28 Sept 2000
Remainder: 2 Oct 2000

2000 No. 320

8 Dec 2000

1 Jan 2001

2000 No. 345

18 Dec 2000

1 Jan 2001 (r. 2 and Gazette 2000, No. S638)

2001 No. 6

13 Feb 2001

rr. 1–3 and Schedule 1:
1 Mar 2001
Remainder: 1 Mar 2003

2001 No. 61

12 Apr 2001

1 May 2001

2001 No. 95

23 May 2001

1 July 2001

2001 No. 109

6 June 2001

1 July 2001

2001 No. 113

6 June 2001

1 July 2001

2001 No. 152

29 June 2001

1 July 2001

2001 No. 217

23 Aug 2001

1 Oct 2001

2001 No. 234

5 Sept 2001

1 Oct 2001

2001 No. 258

5 Oct 2001

31 Aug 2001

2001 No. 260

5 Oct 2001

1 Jan 2002

2002 No. 3

21 Feb 2002

1 Mar 2002

2002 No. 55

28 Mar 2002

1 Apr 2002

2002 No. 68

18 Apr 2002

1 May 2002

2002 No. 107

5 June 2002

1 July 2002

2002 No. 155

3 July 2002

1 Aug 2002

2002 No. 192

29 Aug 2002

1 Oct 2002

2002 No. 274

21 Nov 2002

1 Jan 2003

2002 No. 287

4 Dec 2002

1 Jan 2003

2002 No. 290

4 Dec 2002

1 Jan 2003

2002 No. 294

28 Nov 2002

1 Jan 2003

2002 No. 307

19 Dec 2002

1 Feb 2003

2002 No. 324

20 Dec 2002

1 Jan 2003

2003 No. 3

13 Feb 2003

13 Feb 2003

2003 No. 11

27 Feb 2003

1 Mar 2003

2003 No. 14

27 Feb 2003

1 Mar 2003

as amended by

 

 

 

2005 No. 284

5 Dec 2005 (F2005L03764)

(2005 No. 284 below)

2003 No. 28

7 Mar 2003

1 Apr 2003

2003 No. 80

8 May 2003

1 June 2003

2003 No. 113

19 June 2003

rr. 1–3 and Schedule 1: 1 July 2003
Remainder: 1 July 2006

2003 No. 136

26 June 2003

1 July 2003 (r. 2 and Gazette 2003, No. S228)

2003 No. 139

26 June 2003

1 July 2003

2003 No. 142

26 June 2003

1 July 2003

2003 No. 145

26 June 2003

1 July 2003

2003 No. 216

28 Aug 2003

rr. 1–3 and Schedule 1:
1 Sept 2003
Remainder: 1 Sept 2006

2003 No. 221

28 Aug 2003

1 Oct 2003

2003 No. 225

3 Sept 2003

1 Oct 2003

2003 No. 288

27 Nov 2003

1 Jan 2004

2003 No. 304

11 Dec 2003

1 Jan 2004

2003 No. 326

23 Dec 2003

1 Jan 2004

2003 No. 328

23 Dec 2003

1 Jan 2004

2003 No. 333

23 Dec 2003

1 Feb 2004

2004 No. 42

30 Mar 2004

1 Apr 2004

2004 No. 104

3 June 2004

1 July 2004

2004 No. 106

3 June 2004

1 July 2004

2004 No. 119

18 June 2004

1 July 2004

2004 No. 162

1 July 2004

1 July 2004

2004 No. 255

26 Aug 2004

rr. 1–3 and Schedule 1:
1 Sept 2004
Remainder: 1 Sept 2005

as amended by

 

 

 

2005 No. 189

22 Aug 2005 (F2005L02338)

23 Aug 2005

2004 No. 357

23 Dec 2004

23 Dec 2004

2004 No. 359

23 Dec 2004

1 Apr 2005

2005 No. 49

24 Mar 2005 (F2005L00371)

1 Apr 2005

2005 No. 93

2 June 2005 (F2005L01218)

1 July 2005

2005 No. 218

7 Oct 2005 (F2005L02918)

rr. 1–3 and Schedule 1 [items 10–12]: 8 Oct 2005
Remainder: 1 Jan 2007

2005 No. 246

14 Nov 2005 (F2005L03465)

1 Jan 2006 (r. 2)

2005 No. 284

5 Dec 2005 (F2005L03764)

rr. 1–4 and Schedule 1:
1 Jan 2006
Remainder: 1 Mar 2003

2006 No. 109

2 June 2006 (F2006L01567)

1 July 2006

2006 No. 110

2 June 2006 (F2006L01574)

1 July 2006

2006 No. 136

26 June 2006 (F2006L01872)

1 July 2006

2006 No. 192

28 July 2006 (F2006L02430)

1 Oct 2006

2006 No. 240

22 Sept 2006 (F2006L03157)

1 Oct 2006

2006 No. 262

31 Oct 2006 (F2006L03461)

1 Nov 2006

2006 No. 318

30 Nov 2006 (F2006L03884)

30 Nov 2006 (r 2)

2007 No. 26

2 Mar 2007 (F2007L00508)

1 Apr 2007

2007 No. 36

23 Mar 2007 (F2007L00740)

1 Apr 2007

2007 No. 121

25 May 2007 (F2007L01457)

1 June 2007

2007 No. 122

25 May 2007 (F2007L01501)

1 July 2007

2007 No. 133

30 June 2007 (F2007L01673)

1 July 2007

2007 No. 134

12 June 2007 (F2007L01666)

1 July 2007

2007 No. 208

24 Jul 2007 (F2007L02286)

1 Sept 2007

2007 No. 232

13 Aug 2007 (F2007L02465)

1 Sept 2007

2007 No. 262

11 Sept 2007 (F2007L03524)

12 Sept 2007

2007 No. 284

28 Sept 2007 (F2007L03753)

1 Nov 2007

2007 No. 285

28 Sept 2007 (F2007L03848)

1 Nov 2007

2008 No. 84

30 May 2008 (F2008L01666)

31 May 2008

2008 No. 85

2 June 2008 (F2008L01662)

1 July 2008

2008 No. 216

31 Oct 2008 (F2008L04271)

1 Nov 2008

2008 No. 223

2 Dec 2008 (F2008L04034)

1 Jan 2009

2008 No. 249

17 Dec 2008 (F2008L04626)

1 Jan 2009

2009 No. 49

31 Mar 2009 (F2009L01170)

1 Apr 2009

2009 No. 75

15 May 2009 (F2009L01732)

1 July 2009

2009 No. 210

9 Sept 2009 (F2009L03243)

10 Sept 2009

r 4

2009 No. 280

4 Nov 2009 (F2009L04024)

rr. 1–3: 5 Nov 2009
Schedule 1: 1 Dec 2009

2009 No. 351

15 Dec 2009 (F2009L04357)

rr. 1–3: 16 Dec 2009
Schedule 1: 1 Jan 2010

2009 No. 352

15 Dec 2009 (F2009L04553)

rr. 1–3: 16 Dec 2009
Schedule 1: 1 Jan 2010

2010 No. 2

11 Feb 2010 (F2010L00330)

12 Feb 2010

2010 No. 93

24 May 2010 (F2010L01080)

1 July 2010

2010 No. 111

7 June 2010 (F2010L01508)

rr. 1–3 and Schedule 1:
8 June 2010
Schedule 2: 1 July 2010

2010 No. 148

2 July 2010 (F2010L01800)

3 July 2010

2010 No. 283

30 Nov 2010 (F2010L03045)

1 Dec 2010

2010 No. 284

1 Dec 2010 (F2010L03017)

2 Dec 2010

r 4

2010 No. 285

26 Nov 2010 (F2010L03049)

1 Jan 2011

2010 No. 309

14 Dec 2010 (F2010L03130)

15 Dec 2010

r 3

2010 No. 310

10 Dec 2010 (F2010L03152)

1 Feb 2011

8, 2011

1 Mar 2011 (F2011L00333)

1 Apr 2011

41, 2011

8 Apr 2011 (F2011L00593)

1 July 2011

159, 2011

5 Sept 2011 (F2011L01807)

1 Oct 2011

206, 2011

25 Nov 2011 (F2011L02438)

1 Jan 2012

207, 2011

25 Nov 2011 (F2011L02439)

1 Jan 2012

261, 2011

14 Dec 2011 (F2011L02682)

1 Jan 2012

73, 2012

28 May 2012 (F2012L01088)

s 1–3 and Sch 1: 1 July 2012 (s 2(a))
Sch 2: 1 July 2014 (s 2(b))
Sch 3: 1 July 2016 (s 2(c))

74, 2012

28 May 2012 (F2012L01091)

1 July 2012

75, 2012

29 May 2012 (F2012L01097)

1 July 2012

240, 2012

26 Oct 2012 (F2012L02088)

1 Nov 2012

241, 2012

26 Oct 2012 (F2012L02089)

1 Jan 2013

38, 2013

3 Apr 2013 (F2013L00603)

1 May 2013

133, 2013

28 June 2013 (2013L01255)

Sch 1 (items 3–6): 1 July 2013

158, 2013

15 July 2013 (F2013L01390)

1 Oct 2013

55, 2014

30 May 2014 (F2014L00628)

1 July 2014

105, 2014

27 Jun 2014 (F2014L00844)

Sch 1(item 1): 1 Aug 2014 (s 2 item 2)
Sch 1 (items 2–6): 1 July 2014 (s 2 item 3)
Remainder: 28 July 2014 (s 2 item 1)

2, 2015

13 Feb 2015 (F2015L00147)

1 Apr 2015 (s 2)

55, 2015

1 May 2015 (F2015L00615)

1 July 2015 (s 2)

66, 2015

15 May 2015 (F2015L00692)

1 July 2015 (s 2)

222, 2015

16 Dec 2015 (F2015L02039)

1 Jan 2016 (s 2(1) item 1)

 

Name

Registration

Commencement

Application, saving and transitional provisions

Primary Industries (Excise) Levies Amendment (Forest Growers) Regulation 2016

9 May 2016 (F2016L00715)

1 July 2016 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Citrus) Regulation 2016

9 May 2016 (F2016L00716)

1 July 2016 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Deer Velvet) Regulation 2016

9 May 2016 (F2016L00742)

1 July 2016 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Melons) Regulation 2016

28 Nov 2016 (F2016L01819)

1 Jan 2017 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Red Meat Slaughter) Regulation 2016

28 Nov 2016 (F2016L01820)

Sch 1: 1 Jan 2017 (s 2(1) item 2)
Sch 2: 1 July 2018 (s 2(1) item 3)

Primary Industries (Excise) Levies Amendment (Avocados) Regulations 2017

24 Feb 2017 (F2017L00155)

1 Apr 2017 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Bananas) Regulations 2017

24 Feb 2017 (F2017L00156)

1 Apr 2017 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Seed Cotton) Regulations 2017

24 Mar 2017 (F2017L00299)

25 Mar 2017 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Tea Tree Oil) Regulations 2017

22 May 2017 (F2017L00573)

1 July 2017 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Laying Chickens) Regulations 2017

30 June 2017 (F2017L00854)

1 July 2017 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Thoroughbred Horses) Regulations 2017

11 Aug 2017 (F2017L01010)

1 Sept 2017 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Almonds, Apples and Pears) Regulations 2017

12 Sept 2017 (F2017L01165)

1 Oct 2017 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Macadamia Nuts) Regulations 2018

16 Mar 2018 (F2018L00270)

1 Apr 2018 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Agaricus Mushrooms) Regulations 2018

15 May 2018 (F2018L00614)

1 July 2018 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Honey) Regulations 2018

31 May 2018 (F2018L00689)

1 July 2018 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Potatoes, Vegetables and Ginger) Regulations 2018

31 Aug 2018 (F2018L01237)

1 Oct 2018 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Bananas) Regulations 2019

25 Mar 2019 (F2019L00381)

1 July 2019 (s 2(1) item 1)

Primary Industries (Excise) Levies Amendment (Wool) Regulations 2019

25 Mar 2019 (F2019L00400)

1 July 2019 (s 2(1))

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Sugar Research and Development Services (Consequential Amendments—Excise) Act 2013

114, 2013

29 June 2013

Sch 2 (items 13, 14): 1 July 2013

 

Endnote 4—Amendment history

 

Provision affected

How affected

Reader’s Guide.........................

am. 2000 No. 132; 2001 Nos. 109 and 234; 2003 Nos. 11 and 28; 2005 No. 218; 2009 No. 352; 2010 No. 111

r 2.............................................

rep LA s 48D

r. 3............................................

am. 2000 No. 132; 2003 Nos. 11 and 28; 2007 No. 262

r. 3A.........................................

ad. 2000 No. 132

Note following r. 5....................

rep. 2000 No. 132

Schedule 1

 

Schedule 1................................

ad. 2000 No. 132

c. 1............................................

ad. 2000 No. 132

 

rep. 2007 No. 208

c. 2............................................

ad. 2000 No. 132

 

rs. 2007 No. 208

 

am F2016L01820

Schedule 2

 

Heading to Schedule 2...............

ad. 2000 No. 132

 

rs. 2003 No. 113

Note to Schedule 2....................

ad. 2000 No. 132

 

rep. 2003 No. 113

 

ad. 2003 No. 113

 

rep. 2007 No. 133

Schedule 2................................

rs. 2007 No. 133

c. 1............................................

ad. 2003 No. 113

 

rep. 2003 No. 113

 

ad. 2007 No. 133

Note 1 to c. 1............................

ad. 2003 No. 113

 

rep. 2003 No. 113

Note 2 to c. 1............................

ad. 2003 No. 113

 

rep. 2003 No. 113

Note 3 to c. 1............................

ad. 2003 No. 113

 

rep 2003 No. 113

Note 4 to c. 1............................

ad. 2003 No. 113

 

rep. 2003 No. 113

Schedule 3................................

ad. 2000 No. 132

 

rs. 2005 No. 284

 

rep. 2007 No. 134

c. 1............................................

ad. 2000 No. 132

 

am. 2002 No. 68

 

rs. 2005 No. 284

 

rep. 2007 No. 134

c. 1A.........................................

ad. 2001 No. 6

 

rs. 2001 No. 6; 2003 No. 14

 

am. 2004 No. 255

 

rep. 2005 No. 284

Note to c. 1A(1A).....................

ad. 2004 No. 255 (as am. by 2005 No. 189)

 

rep. 2005 No. 284

Note 1 to c. 1A(1A)..................

rep. 2004 No. 255 (as am. by 2005 No. 189)

Note 2 to c. 1A(1A)..................

rep. 2004 No. 255 (as am. by 2005 No. 189)

Note to c. 1A(2)........................

am. 2005 No. 218

 

rep. 2005 No. 284

Note 2 to c. 1A(3).....................

rs. 2004 No. 255 (as am. by 2005 No. 189)

 

rep. 2005 No. 284

Note 3 to c. 1A(3).....................

rep. 2004 No. 255

c. 2............................................

ad. 2000 No. 132

 

am. 2000 No. 320; 2001 No. 6; 2002 No. 324; 2003 Nos. 14 and 326; 2004 No. 255 (as am. by 2005 No. 189)

 

rs. 2005 No. 284

 

rep. 2007 No. 134

Note to c. 2(1) ..........................

am. 2001 No. 6

 

rs. 2004 No. 255 (as am. by 2005 No. 189)

 

rep. 2005 No. 284

Note to c. 2(2) ..........................

rs. 2001 No. 6

 

rep. 2005 No. 284

Note to c. 2(3) ..........................

am. 2005 No. 218

 

rep. 2005 No. 284

Note 2 to c. 2(4)........................

rs. 2004 No. 255 (as am. by 2005 No. 189)

 

rep. 2005 No. 284

c. 3............................................

ad. 2003 No. 28

 

rs. 2005 No. 284

 

rep. 2007 No. 134

c. 4............................................

ad. 2005 No. 284

 

am. 2006 No. 262

 

rep. 2007 No. 134

c. 5............................................

ad. 2005 No. 284

 

rep. 2007 No. 134

Schedule 3

 

Schedule 3A..............................

ad. 2005 No. 284

Renamed Schedule 3.................

2010 No. 148

c. 1............................................

ad. 2005 No. 284

 

rep. 2010 No. 148

c. 2............................................

ad. 2005 No. 284

 

am. 2009 No. 49

c. 3............................................

ad. 2005 No. 284

c. 4............................................

ad. 2005 No. 284

 

am. 2006 No. 262; 2008 Nos. 84 and 223

c. 5............................................

ad. 2005 No. 284

Schedule 3B..............................

ad. 2005 No. 284

 

rep. 2010 No. 148

c. 1............................................

ad. 2005 No. 284

 

rep. 2010 No. 148

c. 2............................................

ad. 2005 No. 284

 

rep. 2010 No. 148

c. 3............................................

ad. 2005 No. 284

 

rep. 2010 No. 148

c. 4............................................

ad. 2005 No. 284

 

rep. 2010 No. 148

c. 5............................................

ad. 2005 No. 284

 

rep. 2010 No. 148

Schedule 4

 

Part 1

 

Heading to Part 1.......................

ad. 2007 No. 262

c. 1............................................

am. 2003 No. 11

c. 2............................................

am. 2000 No. 132

Note to c. 2(2) ..........................

ad. 2000 No. 132

c 4.............................................

rs 2003 No 11

 

am 2000 No 132

Part 2

 

Heading to Part 2.......................

ad. 2007 No. 262

c. 5............................................

ad. 2003 No. 11

Note to c. 5(4)...........................

ad. 2007 No. 262

c. 6............................................

ad. 2007 No. 262

Schedule 5

 

Heading to Schedule 5...............

ad. 2000 No. 132

 

rs. 2002 No. 3

Note to Schedule 5....................

ad. 2000 No. 132

 

rs. 2001 No. 109

 

rep. 2002 No. 3

Part 1

 

Heading to Part 1.......................

ad. 2007 No. 262

c. 1............................................

ad. 2002 No. 3

 

am. 2003 No. 11

Part 2

 

Heading to Part 2.......................

ad. 2007 No. 262

c. 2............................................

ad. 2003 No. 11

Note to c. 2(3) ..........................

ad. 2007 No. 262

c. 3............................................

ad. 2007 No. 262

Schedule 6

 

Note following..........................
Schedule 6

rep. 2000 No. 132

c. 1............................................

am. 2000 No. 176; 2003 No. 136

cc. 2, 3......................................

rep. 2000 No. 176

Heading to c. 4..........................

rs. 2000 No. 176

c. 4
Renumbered c. 2.......................


2000 No. 176

c. 2............................................

rs. 2003 No. 136

 

am. 2011 No. 206; 2012 No. 74

Note to c. 2...............................

ad. 2001 No. 109

c. 3............................................

ad. 2003 No. 28

Schedule 7

 

Heading to Schedule 7...............

ad. 2000 No. 132

 

rs. 2001 No. 109

Note to Schedule 7....................

ad. 2000 No. 132

 

rep. 2001 No. 109

c. 1............................................

ad. 2001 No. 109

c. 2............................................

ad. 2001 No. 109

c. 3............................................

ad. 2001 No. 109

c. 4............................................

ad. 2001 No. 109

 

am. 2001 No. 217

 

rs. 2007 No. 121; 2011 No. 159

 

am. 2012 No. 75

Note to c. 4...............................

ad. 2001 No. 217

 

rs. 2011 No. 159

Schedule 8

 

Heading to Schedule 8...............

ad. 2000 No. 132

 

rs. 2001 No. 109; 2011 No. 159

Schedule 8................................

rs. 2007 No. 121; 2011 No. 159

Note to Schedule 8....................

ad. 2000 No. 132

 

rs. 2001 No. 109

 

rep. 2001 No. 217

c. 1............................................

ad. 2001 No. 217

 

rs. 2007 No. 121; 2011 No. 159

 

am F2016L00742

c. 2............................................

ad. 2001 No. 217

 

rs. 2007 No. 121; 2011 No. 159

 

am F2016L00742

Schedule 9

 

Heading to Schedule 9...............

ad. 2000 No. 132

 

rs. 2000 No. 237

Note to Schedule 9....................

ad. 2000 No. 132

 

rep. 2000 No. 237

c. 1............................................

ad. 2000 No. 237

 

am. 2000 No. 237

 

rs. 2001 No. 152

Schedule 10

 

Heading to Schedule 10.............

ad. 2000 No. 132

 

rs. 2001 No. 113

Note to Schedule 10..................

ad. 2000 No. 132

 

rep. 2001 No. 113

c. 1............................................

ad. 2001 No. 113

 

am. 2007 No. 122

c. 2............................................

ad. 2001 No. 113

 

am. 2007 No. 122

c. 3............................................

ad. 2001 No. 113

c. 4............................................

ad. 2007 No. 285

Schedule 11

 

Heading to Schedule 11.............

ad. 2000 No. 132

 

rs. 2001 No. 109

Note to Schedule 11..................

ad. 2000 No. 132

 

rs. 2001 No. 109

Schedule 12

 

Part 1

 

Heading to Part 1.......................

ad. 2007 No. 262

c.1.............................................

rep. 2003 No. 11

c. 2............................................

am. 2000 No. 132

Note to c. 2(1)...........................

ad. 2003 No. 11

Note to c. 2(2)...........................

ad. 2000 No. 132

Notes 3–5 to c. 3.......................

rep. 2000 No. 132

Notes 1 and 2 to c. 3.................

rep. 2003 No. 11

Note to c. 3...............................

ad. 2003 No. 11

c. 4............................................

ad. 2003 No. 11

Part 2

 

Heading to Part 2.......................

ad. 2007 No. 262

c. 5............................................

ad. 2003 No. 11

Note to c. 5(3)...........................

ad. 2007 No. 262

c. 6............................................

ad. 2007 No. 262

Schedule 13

 

Heading to Schedule 13.............

ad. 2000 No. 132

 

rs. 2000 No. 237

Note to Schedule 13..................

ad. 2000 No. 132

 

rep. 2000 No. 237

c. 1A.........................................

ad. 2007 No. 262

c. 1............................................

ad. 2000 No. 237

 

rs. 2003 No. 225

c. 2............................................

ad. 2003 No. 225

Note to c. 2(3)...........................

ad. 2007 No. 262

c. 3............................................

ad. 2007 No. 262

Schedule 14

 

Heading to Schedule 14.............

ad. 2000 No. 132

 

rs. 2000 No. 237; 2002 No. 287

Notes to Schedule 14................

ad. 2000 No. 132

 

rs. 2000 No. 237

 

rep. 2002 No. 287

Part 1

 

Part 1 heading...........................

ad No 55, 2015

c 1A..........................................

ad No 55, 2015

c 1B..........................................

ad No 55, 2015

c. 1............................................

ad. 2002 No. 287

 

rs. 2006 No. 110

c. 2............................................

ad. 2002 No. 287

 

rs. 2006 No. 110

Part 2

 

Part 2........................................

ad No 55, 2015

c. 3............................................

ad. 2003 No. 28

 

am. 2009 No. 210

 

rs No 55, 2015

c 4.............................................

ad No 55, 2015

 

am F2018L00689

Schedule 15

 

Schedule 15..............................

ad. 2000 No. 132

Part 1

 

Part 1........................................

ad. 2000 No. 132

c. 1.1.........................................

ad. 2000 No. 132

 

am No 262, 2007; No 222, 2015

Note following Part 1................
of Schedule 15

rep. 2000 No. 237

Part 2

 

Part 2........................................

ad. 2000 No. 237

Division 2.1

 

Heading to Div. 2.1...................

ad. 2007 No. 262

c. 2.1.........................................

ad. 2000 No. 237

Heading to c. 2.4.......................

rs. 2002 No. 155

c. 2.4.........................................

ad. 2000 No. 237

c. 2.5.........................................

ad. 2000 No. 237

 

am. 2003 No. 80

Division 2.2

 

Div. 2.2 of Part 2......................

ad. 2007 No. 262

c 2.6..........................................

ad 2007 No 262

 

am F2017L01165

Part 3

 

Part 3........................................

ad. 2000 No. 237

Division 3.1

 

Heading to Div. 3.1...................

ad. 2010 No. 111

c. 3.1.........................................

ad. 2000 No. 237

Heading to c. 3.2.......................

rs. 2008 No. 216

c. 3.2.........................................

ad. 2000 No. 237

 

am. 2002 No. 155

c. 3.3.........................................

ad. 2000 No. 237

 

rs. 2002 No. 155

 

am. 2003 No. 80; 2005 No. 93

c. 3.4.........................................

ad. 2000 No. 237

 

rs. 2002 No. 155

 

am. 2003 Nos. 11 and 80; 2005 No. 93; 2010 No. 111

c. 3.4A......................................

ad. 2003 No. 11

 

am. 2005 No. 93

 

rep. 2010 No. 111

c. 3.5.........................................

ad. 2000 No. 237

 

am. 2003 No. 80

Division 3.2

 

Division 3.2..............................

ad. 2010 No. 111

c. 3.6.........................................

ad. 2010 No. 111

c 3.7..........................................

ad 2010 No 111

 

am F2017L01165

Part 4

 

Part 4........................................

ad. 2000 No. 237

Division 4.1

 

Heading to Div. 4.1...................

ad. 2007 No. 262

c. 4.1.........................................

ad. 2000 No. 237

Note to c. 4.1............................

rep. 2007 No. 26

Heading to c. 4.2.......................

rs. 2008 No. 216

c. 4.2.........................................

ad. 2007 No. 26

Heading to c. 4.3.......................

rs. 2002 No. 155

c. 4.3.........................................

ad. 2000 No. 237

 

rs. 2007 No. 26

c 4.4..........................................

ad No 237, 2000

 

am No 155, 2002

 

rs No 26, 2007

 

am F2017L00155

c. 4.5.........................................

ad. 2000 No. 237

 

am. 2004 No. 42

Division 4.2

 

Heading to Div. 4.2...................

ad. 2007 No. 262

c. 4.6.........................................

ad. 2007 No. 262

c 4.7..........................................

ad F2017L00155

Part 5

 

Part 5........................................

ad. 2000 No. 237

Division 5.1

 

Heading to Div. 5.1...................

ad. 2007 No. 262

c. 5.1.........................................

ad. 2000 No. 237

Heading to c. 5.2.......................

rs. 2008 No. 216

c. 5.2.........................................

ad. 2000 No. 237

Notes 1 and 2 to c. 5.2..............

rep. 2007 No. 232

Note to c. 5.2............................

ad. 2007 No. 232

c. 5.3.........................................

ad. 2007 No. 232

Heading to c. 5.4.......................

rs. 2002 No. 155

c. 5.4.........................................

ad. 2000 No. 237

 

rs. 2007 No. 232

 

am. 2012 No. 240

c. 5.5.........................................

ad. 2000 No. 237

Division 5.2

 

Heading to Div. 5.2...................

ad. 2007 No. 262

c. 5.6.........................................

ad. 2007 No. 262

c. 5.7.........................................

ad. 2012 No. 240

Part 6

 

Part 6........................................

ad. 2000 No. 237

c. 6.1.........................................

ad. 2000 No. 237

Note to c. 6.1............................

rep. 2008 No. 216

c. 6.2.........................................

ad. 2008 No. 216

Heading to c. 6.3.......................

rs. 2002 No. 155

c. 6.3.........................................

ad. 2000 No. 237

Heading to c. 6.4.......................

rs. 2002 No. 155

c. 6.4.........................................

ad. 2000 No. 237

 

am No 133, 2013

c. 6.5.........................................

ad. 2000 No. 237

 

am. 2009 No. 352

c 6.6..........................................

ad No 133, 2013

c 6.7..........................................

ad No 133, 2013

 

am No 222, 2015

Part 7

 

Part 7........................................

ad. 2000 No. 237

Division 7.1

 

Heading to Div. 7.1...................

ad. 2007 No. 262

c. 7.1.........................................

ad. 2000 No. 237

Heading to c. 7.2.......................

rs. 2008 No. 216

c. 7.2.........................................

ad. 2000 No. 237

Heading to c. 7.3.......................

rs. 2002 No. 155

c. 7.3.........................................

ad. 2000 No. 237

Heading to c. 7.4.......................

rs. 2002 No. 155

c. 7.4.........................................

ad. 2000 No. 237

 

rs. 2003 No. 11

 

am F2016L00716

c. 7.4A......................................

ad. 2003 No. 11

 

rep. 2007 No. 262

c. 7.5.........................................

ad. 2000 No. 237

 

am. 2009 No. 352

Division 7.2

 

Heading to Div. 7.2...................

ad. 2007 No. 262

c. 7.6.........................................

ad. 2007 No. 262

 

am F2016L00716

c. 7.7.........................................

ad. 2007 No. 262

Part 8

 

Part 8........................................

ad. 2000 No. 237

 

rs. 2000 No. 265

c. 8.1.........................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Heading to c. 8.2.......................

rs. 2008 No. 216

c. 8.2.........................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Note 2 to c. 8.2.........................

rep. 2000 No. 237

Heading to c. 8.3.......................

rs. 2002 No. 155

c. 8.3.........................................

ad. 2000 No. 237

 

am. 2004 No. 119

Heading to c. 8.4.......................

rs. 2002 No. 155

c. 8.4.........................................

ad. 2000 No. 237

 

rs. 2000 No. 265

 

am. 2004 No. 119

c. 8.5.........................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Part 9

 

Part 9........................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2001 No. 152

Division 9.1

 

Heading to Div. 9.1...................

ad. 2007 No. 262

c. 9.1.........................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2001 No. 152

c. 9.2.........................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2001 No. 152

c. 9.3.........................................

ad. 2001 No. 152

c. 9.4.........................................

ad. 2001 No. 152

c. 9.4A......................................

ad. 2009 No. 352

Division 9.2

 

Div. 9.2 of Part 9......................

ad. 2007 No. 262

c. 9.5.........................................

ad. 2007 No. 262

Part 10

 

Part 10......................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Division 10.1

 

Heading to Div. 10.1.................

ad. 2007 No. 262

c. 10.1.......................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Note to c. 10.1..........................

ad. 2002 No. 290

Heading to c. 10.2.....................

rs. 2008 No. 216

c. 10.2.......................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2002 No, 290; 2007 No. 284; 2010 No. 2

Heading to c. 10.3.....................

rs. 2002 No. 155

c. 10.3.......................................

ad. 2000 No. 237

 

rs. 2000 No. 265; 2002 No. 290; 2007 No. 284

 

am. 2009 No. 352

Heading to c. 10.4.....................

rs. 2002 No. 155

c. 10.4.......................................

ad. 2000 No. 237

 

rs. 2000 Nos. 265; 2002 No. 290; 2007 No. 284

 

am. 2009 No. 352

c. 10.5.......................................

ad. 2000 No. 237

 

rs. 2000 No. 265

Division 10.2

 

Heading to Div. 10.2.................

ad. 2007 No. 262

c. 10.6.......................................

ad. 2007 No. 262

 

am F2018L00270

Part 11

 

Part 11......................................

ad. 2000 No. 237

c. 11.1.......................................

ad. 2000 No. 237

Heading to c. 11.2.....................

rs. 2008 No. 216

c. 11.2.......................................

ad. 2000 No. 237

Heading to c. 11.4.....................

rs. 2002 No. 155; 2010 No. 284

c. 11.4.......................................

ad. 2000 No. 237

 

rs. 2010 No. 284

c. 11.5.......................................

ad. 2000 No. 237

Part 12

 

Part 12......................................

ad. 2000 No. 132

c. 12.1.......................................

ad. 2000 No. 132

c. 12.2.......................................

ad. 2000 No. 132

Heading to c. 12.3.....................

rs. 2002 No. 155

c. 12.3.......................................

ad. 2000 No. 132

 

am. 2003 No. 145

Heading to c. 12.4.....................

rs. 2002 No. 155

c. 12.4.......................................

ad. 2000 No. 132

 

am. 2003 No. 145; No 133, 2013

c. 12.5.......................................

ad. 2000 No. 132

 

am. 2003 No. 80

c 12.6........................................

ad No 133, 2013

c 12.7........................................

ad No 133, 2013

Note following Part 12 of..........
Schedule 15

rep. 2000 No. 237

Part 13

 

Part 13......................................

ad. 2000 No. 237

c. 13.1.......................................

ad. 2000 No. 237

Note to c. 13.1..........................

rep. 2010 No. 93

c. 13.2.......................................

ad. 2010 No. 93

c. 13.3.......................................

ad. 2010 No. 93

Heading to c. 13.4.....................

rs. 2002 No. 155

c. 13.4.......................................

ad. 2000 No. 237

 

am. 2004 No. 359; 2010 No. 93

c. 13.5.......................................

ad. 2000 No. 237

Part 14

 

Part 14......................................

ad. 2000 No. 237

Division 14.1

 

Heading to Div. 14.1.................

ad. 2011 No. 207

c. 14.1.......................................

ad. 2000 No. 237

Heading to c. 14.2.....................

rs. 2008 No. 216

c. 14.2.......................................

ad. 2000 No. 237

Heading to c. 14.4.....................

rs. 2002 No. 155

c. 14.4.......................................

ad. 2000 No. 237

 

am. 2003 No. 11; 2011 No. 207

c. 14.4A....................................

ad. 2003 No. 11

 

rep. 2011 No. 207

c. 14.5.......................................

ad. 2000 No. 237

 

am. 2009 No. 352

Division 14.2

 

Heading to Div. 14.2.................

ad. 2011 No. 207

c. 14.6.......................................

ad. 2011 No. 207

c. 14.7.......................................

ad. 2011 No. 207

 

am F2018L01237

Part 15

 

Part 15......................................

ad. 2000 No. 237

Division 15.1

 

Heading to Div. 15.1.................

ad. 2010 No. 111

c. 15.1.......................................

ad. 2000 No. 237

Heading to c. 15.2.....................

rs. 2008 No. 216

c. 15.2.......................................

ad. 2000 No. 237

 

am. 2008 No. 216

Heading to c. 15.3.....................

rs. 2002 No. 155

c. 15.3.......................................

ad. 2000 No. 237

 

rs. 2004 No. 42; 2007 No. 36

 

am. 2012 No. 241

Heading to c. 15.4.....................

rs. 2002 No. 155

c. 15.4.......................................

ad. 2000 No. 237

 

rs. 2004 No. 42; 2007 No. 36

 

am. 2012 No. 241

c. 15.5.......................................

ad. 2000 No. 237

 

am. 2003 No. 80; 2004 No. 42

Division 15.2

 

Div. 15.2 of Part 15..................

ad. 2010 No. 111

c. 15.5A....................................

ad. 2012 No. 241

c. 15.6.......................................

ad. 2010 No. 111

Part 16

 

Part 16......................................

ad. 2000 No. 237

Division 16.1

 

Heading to Div. 16.1.................

ad. 2007 No. 262

c. 16.1.......................................

ad. 2000 No. 237

c. 16.2.......................................

ad. 2000 No. 237

c. 16.3.......................................

ad. 2000 No. 237

Heading to c. 16.4.....................

rs. 2002 No. 155

c. 16.4.......................................

ad. 2000 No. 237

 

am. 2003 No. 11; 2010 No. 285

c. 16.4A....................................

ad. 2003 No. 11

 

rep. 2007 No. 262

c. 16.5.......................................

ad. 2000 No. 237

Division 16.2

 

Heading to Div. 16.2.................

ad. 2007 No. 262

c. 16.6.......................................

ad. 2007 No. 262

 

am. 2010 No. 285

c. 16.7.......................................

ad. 2007 No. 262

Part 17

 

Part 17......................................

ad. 2000 No. 237

Division 17.1

 

Heading to Div. 17.1.................

ad. 2011 No. 207

c. 17.1.......................................

ad. 2000 No. 237

 

am No 107, 2002; No 222, 2015

Note 2 to c. 17.1.......................

am. 2002 No. 107

Note 3 to c. 17.1.......................

ad. 2001 No. 260

 

rs. 2002 No. 107

c. 17.2.......................................

ad. 2000 No. 237

Heading to c. 17.5.....................

rs. 2002 No. 155

c. 17.5.......................................

ad. 2000 No. 237

 

am No 11, 2003; No 207, 2011; No 222, 2015

c. 17.5A....................................

ad. 2003 No. 11

 

rep. 2011 No. 207

c. 17.6.......................................

ad. 2000 No. 237

 

am. 2009 No. 352

c. 17.7.......................................

ad. 2000 No. 237

Division 17.2

 

Heading to Div. 17.2.................

ad. 2011 No. 207

c. 17.8.......................................

ad. 2011 No. 207

c. 17.9.......................................

ad. 2011 No. 207

 

am F2018L01237

Part 18

 

Part 18......................................

ad. 2001 No. 260

c. 18.1.......................................

ad. 2001 No. 260

c. 18.2.......................................

ad. 2001 No. 260

c. 18.3.......................................

ad. 2001 No. 260

Heading to c. 18.4.....................

rs. 2008 No. 216

c. 18.4.......................................

ad. 2001 No. 260

 

am. 2011 No. 41

c. 18.5.......................................

ad. 2001 No. 260

 

am. 2002 No. 274; No 55, 2014; F2018L00614

c. 18.6.......................................

ad. 2001 No. 260

 

am. 2002 No. 274; No 55, 2014

c. 18.8.......................................

ad. 2001 No. 260

Part 19

 

Part 19......................................

ad. 2002 No. 107

Division 19.1

 

Division 19.1 heading...............

ad No 55, 2014

c. 19.1.......................................

ad. 2002 No. 107

Note 2 to c 19.1........................

rs No 55, 2014

c 19..3.......................................

ad No 55, 2014

c. 19.4.......................................

ad. 2002 No. 107

 

am No 55, 2014

c. 19.5.......................................

ad. 2002 No. 107

Division 19.2

 

Division 19.2............................

ad No 55, 2014

c 19.6........................................

ad No 55, 2014

c 19.7........................................

ad No 55, 2014

Part 20

 

Division 20.1

 

Heading to Div. 20.1.................

ad. 2010 No. 111

Part 20......................................

ad. 2002 No. 192

c. 20.1.......................................

ad. 2002 No. 192

Heading to c. 20.2.....................

rs. 2008 No. 216

c. 20.2.......................................

ad. 2002 No. 192

c. 20.3.......................................

ad. 2002 No. 192

c. 20.4.......................................

ad. 2002 No. 192

c. 20.5.......................................

ad. 2002 No. 192

Division 20.2

 

Div. 20.2 of Part 20..................

ad. 2010 No. 111

c. 20.6.......................................

ad. 2010 No. 111

Part 21

 

Part 21......................................

ad. 2003 No. 139

Division 21.1

 

Heading to Div. 21.1.................

ad. 2007 No. 262

c. 21.1.......................................

ad. 2003 No. 139

Heading to c. 21.2.....................

rs. 2008 No. 216

c. 21.2.......................................

ad. 2003 No. 139

c. 21.3.......................................

ad. 2003 No. 139

c. 21.4.......................................

ad. 2003 No. 139

c. 21.5.......................................

ad. 2003 No. 139

Division 21.2

 

Div. 21.2 of Part 21..................

ad. 2007 No. 262

c 21.5A.....................................

ad No 55, 2014

c. 21.6.......................................

ad. 2007 No. 262

 

am No 55, 2014

Part 22

 

Part 22......................................

ad. 2003 No. 304

c. 22.1.......................................

ad. 2003 No. 304

c. 22.2.......................................

ad. 2003 No. 304

Heading to c. 22.3.....................

rs. 2008 No. 216

c. 22.3.......................................

ad. 2003 No. 304

c. 22.4.......................................

ad. 2003 No. 304

c. 22.5.......................................

ad. 2003 No. 304

c. 22.6.......................................

ad. 2003 No. 304

Part 23

 

Part 23......................................

ad. 2003 No. 333

c. 23.1.......................................

ad. 2003 No. 333

c. 23.2.......................................

ad. 2003 No. 333

Heading to c. 23.3.....................

rs. 2008 No. 216

c. 23.3.......................................

ad. 2003 No. 333

c. 23.4.......................................

ad. 2003 No. 333

c. 23.5.......................................

ad. 2003 No. 333

c. 23.6.......................................

ad. 2003 No. 333

Part 24

 

Part 24......................................

ad. 2004 No. 104

c. 24.1.......................................

ad. 2004 No. 104

Heading to c. 24.2.....................

rs. 2008 No. 216

c. 24.2.......................................

ad. 2004 No. 104

c. 24.3.......................................

ad. 2004 No. 104

c. 24.4.......................................

ad. 2004 No. 104

c. 24.5.......................................

ad. 2004 No. 104

Part 25

 

Part 25......................................

ad. 2006 No. 109

c. 25.1.......................................

ad. 2006 No. 109

c. 25.2.......................................

ad. 2006 No. 109

c. 25.3.......................................

ad. 2006 No. 109

 

rs. 2008 No. 216

c. 25.4.......................................

ad. 2006 No. 109

c. 25.5.......................................

ad. 2006 No. 109

c. 24.6.......................................

ad. 2006 No. 109

Renumbered c. 25.6..................

2008 No. 216

Part 26

 

Part 26......................................

ad. 2006 No. 192

c. 26.1.......................................

ad. 2006 No. 192

Heading to c. 26.2.....................

rs. 2008 No. 216

c. 26.2.......................................

ad. 2006 No. 192

c. 26.3.......................................

ad. 2006 No. 192

c. 26.4.......................................

ad. 2006 No. 192

c. 26.5.......................................

ad. 2006 No. 192

Part 27

 

Part 27......................................

ad. 2008 No. 85

Division 27.1

 

c. 27.1.......................................

ad. 2008 No. 85

Heading to c. 27.2.....................

rs. 2008 No. 216

c. 27.2.......................................

ad. 2008 No. 85

c 27.3........................................

ad No 85, 2008

 

am No 158, 2013; F2017L00156

c. 27.4.......................................

ad. 2008 No. 85

c. 27.5.......................................

ad. 2008 No. 85

Division 27.2

 

Div 27.2 of Pt 27......................

ad No 158, 2013

c 27.6........................................

ad No 158, 2013

 

am F2017L00156

c 27.7........................................

ad No 158, 2013

 

am No 66, 2015; F2019L00381

Part 28

 

Part 28......................................

ad. 2009 No. 75

Division 28.1

 

c. 28.1.......................................

ad. 2009 No. 75

c. 28.2.......................................

ad. 2009 No. 75

c. 28.3.......................................

ad. 2009 No. 75

c. 28.4.......................................

ad. 2009 No. 75

c. 28.5.......................................

ad. 2009 No. 75

Division 28.2

 

c. 28.6.......................................

ad. 2009 No. 75

c. 28.7.......................................

ad. 2009 No. 75

Part 29

 

Part 29......................................

ad. No. 38, 2013

Division 29.1

 

c. 29.1.......................................

ad. No. 38, 2013

c. 29.2.......................................

ad. No. 38, 2013

c. 29.3.......................................

ad. No. 38, 2013

c. 29.5.......................................

ad. No. 38, 2013

c 29.5A.....................................

ad No 222, 2015

Division 29.2

 

c. 29.6.......................................

ad. No. 38, 2013

c. 29.7.......................................

ad. No. 38, 2013

c. 29.8.......................................

ad. No. 38, 2013

Part 30

 

Part 30......................................

ad No 222, 2015

Division 30.1

 

c 30.1........................................

ad No 222, 2015

c 30.2........................................

ad No 222, 2015

c 30.3........................................

ad No 222, 2015

c 30.4........................................

ad No 222, 2015

Division 30.2

 

c 30.5........................................

ad No 222, 2015

c 30.6........................................

ad No 222, 2015

Part 30

 

Part 30......................................

ad F2016L01819

Division 31.1

 

c 31.1........................................

ad F2016L01819

c 31.2........................................

ad F2016L01819

c 31.3........................................

ad F2016L01819

c 31.4........................................

ad F2016L01819

Division 31.2

 

c 31.5........................................

ad F2016L01819

c 31.6........................................

ad F2016L01819

Schedule 16

 

Heading to Schedule 16.............

ad. 2000 No. 132

 

rs. 2000 No. 320

Note to Schedule 16..................

ad. 2000 No. 132

 

rep. 2000 No. 320

c. 1............................................

ad. 2000 No. 320

 

am. 2009 No. 280; 2010 No. 310

c 2.............................................

ad No 28, 2003

 

am No 106, 2004; No 136, 2006; No 2, 2015; F2017L00854

Schedule 17

 

Schedule 17..............................

ad. 2000 No. 132

c. 1............................................

ad. 2000 No. 132

 

rep. 2007 No. 208

c. 2............................................

ad. 2000 No. 132

 

rs. 2007 No. 208

 

am F2016L01820

c. 3............................................

ad. 2000 No. 132

 

rs. 2007 No. 208

 

am F2016L01820

c. 4............................................

ad. 2000 No. 132

 

rs. 2007 No. 208

 

am F2016L01820

Schedule 18

 

Schedule 18..............................

ad. 2000 No. 132