Federal Register of Legislation - Australian Government

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

(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;

(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.

(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.

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

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

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

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

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

Schedule 5—Cotton

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.

1 Definitions for Schedule 6

2 PHA levy

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

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

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

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

3 EPPR levy

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

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

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

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

Schedule 6—Dairy produce

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 7—Deer slaughter

(regulation 5)

1 Cold dressed carcase weight

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

2 Dressed carcase

For the definition of dressed carcase in clause 1 of Schedule 7 to the Excise Levies Act, the dressed carcase of a slaughtered deer means the body of the deer after:

(a) bleeding; and

(b) skinning; and

(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 8—Deer 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 9—Dried fruits

1 Rates of levy

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

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

(b) for dried plums—$0.00 per tonne;

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

Schedule 10—Forest industries products

(regulation 5)

1 Rates of levy

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

Item	Class of logs	Description of logs	Rate of levy (cents/m³)
1	Softwood sawlog	Softwood logs, other than cypress sawlogs, that are intended and suitable for timber products other than products mentioned in item 6 or 7	29
2	Cypress sawlog	Cypress logs that are intended and suitable for making timber products	22
3	Hardwood sawlog	Hardwood logs that are intended and suitable for making timber products	29
4	Plywood and veneer log	Logs that are intended and suitable for making plywood or veneer products	15
5	Wood panels pulplog	Logs that are intended and suitable for the manufacture of panel board products	10
6	Low‑grade softwood sawlog	Softwood sawlogs that are intended and suitable for making: (a) packaging products including timber packing, pallets and crates; or (b) horticultural products including trellises, stakes, sleepers, fence posts and palings; or (c) tile battens	8
7	Softwood roundwood log	Softwood logs that are intended and suitable for treating with preservative and using as poles or posts	8
8	Export woodchip hardwood pulplog	Hardwood logs that are intended and suitable for the production of woodchips for export	3.5
9	Export woodchip softwood pulplog	Softwood logs that are intended and suitable for the production of woodchips for export	0
10	Paper pulplog	Logs that are intended and suitable for making paper or pulp products	0

2 Average value of a class of logs

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

$Start formula start fraction A plus B plus C over 3 end fraction end formula$

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

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);

Schedule 11—Goat fibre

(regulation 5)

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

Schedule 12—Grain legumes

Part 1—Product levy

2 What is the value of leviable grain legumes

(1) In this clause:

grain legumes means leviable grain legumes.

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

(2) For the definition of value in clause 1 of Schedule 12 to the Excise Levies Act, the value of grain legumes is:

(a) for grain legumes for sowing—the amount that would be the sale price of the grain legumes if they were not grain legumes for sowing and if they had been sold at the market price on the day the grain legumes were delivered as mentioned in paragraph 5(1)(a) of Schedule 12 to the Excise Levies Act; or

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

(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;

(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.

(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.

1A Definition for Schedule 13

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

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

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

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

Schedule 13—Grapes

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

being grapes or grape juice produced in Australia.

1 Standard amount

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

2 PHA levy

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

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

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

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

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

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

3 EPPR levy

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

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

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

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

Schedule 14—Honey

(regulation 5)

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.

Schedule 15—Horticultural products

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.

Part 1—Definitions

1.1 Definitions for Schedule 15

In this Schedule:

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

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

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

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

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

Part 2—Almonds

Division 2.1—Product levy

2.1 Almonds are leviable horticultural products

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

Note: Clauses 2.2 and 2.3 intentionally not used.

2.4 Rates of levy—research and development component

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

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

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

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

2.5 What is the eligible industry body for almonds

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

Division 2.2—Special purpose levies

2.6 EPPR levy

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

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

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

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

Part 3—Apples and pears

Division 3.1—Product levy

3.1 Apples and pears are leviable horticultural products

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

3.2 Apples and pears that are exempt from levy

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

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

(i) sold by the producer by retail sale;

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

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

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

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

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

3.3 Rates of levy—marketing component

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

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

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

(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;

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

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

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

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

3.5 What is the eligible industry body for apples and pears

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

Division 3.2—Special purpose levies

3.6 PHA levy

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

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

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

3.7 EPPR levy

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

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

(a) the rate of EPPR levy on apples is 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 4—Avocados

Division 4.1—Product levy

4.1 Avocados are leviable horticultural products

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

4.2 Avocados that are exempt from levy

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

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

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

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

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

4.3 Rate of levy—marketing component

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

4.4 Rate of levy—research and development component

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

(a) 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 4.2—Special purpose levies

4.6 EPPR levy

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

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

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

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

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 5—Cherries

Division 5.1—Product levy

5.1 Cherries are leviable horticultural products

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

5.2 Cherries that are exempt from levy

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

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

5.3 Rate of levy—marketing component

For subclause 4(1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1 cent 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 5 cents per kilogram of cherries.

5.5 What is the eligible industry body for cherries

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

Division 5.2—Special purpose levies

5.6 EPPR levy

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

(2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on cherries is 0.7 cents per kilogram.

(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 0.3 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 6—Chestnuts

6.1 Chestnuts are leviable horticultural products

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

6.2 Chestnuts that are exempt from levy

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

Note: For chestnuts:

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

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

6.3 Rate of levy—marketing component

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

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

6.4 Rate of levy—research and development component

For subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy is $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 7—Citrus

Division 7.1—Product levy

7.1 Citrus are leviable horticultural products

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

7.2 Citrus that are exempt from levy

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

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

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

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

(b) citrus sold for stockfeed.

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

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

7.3 Rates of levy—marketing component

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

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

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

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

7.4 Rates of levy—research and development component

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

(a) for oranges in bulk—$3.20 per tonne of oranges;

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

(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 7.2—Special purpose levies

7.6 PHA levy

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

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

(a) for oranges in bulk—30 cents per tonne of oranges;

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

(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 are as follows:

(a) for oranges in bulk—$1.05 per tonne of oranges;

(b) for oranges not in bulk—2.1 cents per box;

(d) for other citrus not in bulk—2.1 cents per box.

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

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

Part 8—Custard apples

8.1 Custard apples are leviable horticultural products

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

8.2 Custard apples that are exempt from levy

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

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

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

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;

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;

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

8.5 What is the eligible industry body for custard apples

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

Part 9—Dried fruits

Division 9.1—Product levy

9.1 Definitions for Part 9

In this Part:

dried fruits means dried tree fruits or dried vine fruits.

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

dried vine fruits means dried grapes.

9.2 Dried fruits are leviable horticultural products

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

9.3 Rate of levy—marketing component

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

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

9.4 Rates of levy—research and development component

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

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

(b) for dried plums—$13 per tonne;

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

9.4A What is the eligible industry body for dried fruits

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

Division 9.2—Special purpose levies

9.4B PHA levy

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

(2) For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on dried vine fruits is $1.00 per tonne of dried vine fruits.

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

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

9.5 EPPR levy

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

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

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

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

Part 10—Macadamia nuts

Division 10.1—Product levy

10.1 Macadamia nuts are leviable horticultural products

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

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

10.2 Macadamia nuts that are exempt from levy

Macadamia nuts that are exempt from levy—general

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

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

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

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

Macadamia nuts that are exempt from levy in a levy year

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

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

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

· charge

· levy

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

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

· deal—clause 10.2;

· levy year—clause 10.3.

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

10.3 Rate of levy—marketing component

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

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

10.4 Rate of levy—research and development component

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

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

10.5 What is the eligible industry body for macadamia nuts

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

Division 10.2—Special purpose levies

10.6 EPPR levy

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

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

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

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

Part 11—Nashi

11.1 Nashi are leviable horticultural products

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

11.2 Nashi that are exempt from levy

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

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

(i) sold by the producer by retail sale;

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

(b) nashi sold for stockfeed;

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

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

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

Note 3: Clause 11.3 intentionally not used.

11.4 Rate of levy—research and development component

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

11.5 What is the eligible industry body for nashi

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

Part 12—Nursery products

12.1 Definitions for Part 12

In this Part:

container means any container that is designed:

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

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

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

12.2 Potted plants are leviable horticultural products

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

12.3 Rate of levy—marketing component

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

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

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

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

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

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

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

12.4 Rate of levy—research and development component

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

(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 13—Passionfruit

13.1 Passionfruit are leviable horticultural products

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

13.2 Passionfruit that are exempt from levy

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

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

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

Note: For passionfruit:

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

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

13.3 Rates of levy—marketing component

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

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

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

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;

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

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

13.5 What is the eligible industry body for passionfruit

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

Part 14—Potatoes

Division 14.1—Product 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 14.2—Special 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 15—Stone fruit

Division 15.1—Product levy

15.1 Stone fruit are leviable horticultural products

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

15.2 Stone fruit that are exempt from levy

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

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

15.3 Rate of levy—marketing component

For subclause 4(1) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.441 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 15.2—Special 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 16—Strawberries

Division 16.1—Product levy

16.1 Strawberries are leviable horticultural products

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

16.2 Imposition of levy

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

(a) are produced in Australia; and

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

16.3 Presumed production in Australia

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

16.4 Rate of levy—research and development component

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

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

16.5 What is the eligible industry body for strawberries

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

Division 16.2—Special purpose levies

16.6 PHA levy

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

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

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

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

16.7 EPPR levy

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

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

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

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

Part 17—Vegetables

Division 17.1—Product levy

17.1 Application

This Part applies to vegetables, except:

(a) asparagus; or

(b) garlic; 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 17.2—Special 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 18—Agaricus mushrooms

18.1 Agaricus mushrooms are leviable horticultural products

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

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

18.2 Imposition of levy

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

(a) are produced in Australia; and

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

18.3 Presumed production in Australia

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

18.4 Agaricus mushrooms that are exempt from levy

For paragraph 2(4)(a) of Schedule 15 to the Excise Levies Act, if a producer produces or purchases more than 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 19—Hard onions

Division 19.1—Product 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 19.2—Special 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 20—Table grapes

Division 20.1—Product levy

20.1 Table grapes are leviable horticultural products

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

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

20.2 Table grapes that are exempt from levy

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

20.3 Rate of levy—marketing component

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

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

20.4 Rate of levy—research and development component

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

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

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

20.5 What is the eligible industry body for table grapes

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

Division 20.2—Special purpose levies

20.6 EPPR levy

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

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

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

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

Part 21—Mangoes

Division 21.1—Product levy

21.1 Mangoes are leviable horticultural products

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

21.2 Mangoes that are exempt from levy

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

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

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

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

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

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

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

21.3 Rate of levy—marketing component

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

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

21.4 Rate of levy—research and development component

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

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

21.5 What is the eligible industry body for mangoes

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

Division 21.2—Special purpose levies

21.5A 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 22—Papaya

22.1 Definition for Part 22

fresh papaya means unprocessed papaya.

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

22.2 Papayas are leviable horticultural products

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

22.3 Papayas that are exempt from levy

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

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

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

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

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

22.4 Rate of levy—marketing component

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

22.5 Rate of levy—research and development component

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

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

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

22.6 What is the eligible industry body for papaya

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

Part 23—Lychees

23.1 Definition for Part 23

fresh lychees mean unprocessed lychees.

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

23.2 Lychees are leviable horticultural products

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

23.3 Lychees that are exempt from levy

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

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

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

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

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

23.4 Rate of levy—marketing component

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

23.5 Rate of levy—research and development component

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

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

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

23.6 What is the eligible industry body for lychees

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

Part 24—Persimmons

24.1 Persimmons are leviable horticultural products

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

24.2 Persimmons that are exempt from levy

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

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

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

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

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

24.3 Rate of levy—marketing component

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

24.4 Rate of levy—research and development component

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

24.5 What is the eligible industry body for persimmons

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

Part 25—Rubus (raspberry, blackberry etc)

25.1 Definition for Part 25

In this Part:

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

(a) to a first purchaser; or

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

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;

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;

25.5 Rate of levy—research and development component

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

25.6 What is the eligible industry body for rubus

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

Part 26—Turf

26.1 Turf is a leviable horticultural product

Turf is prescribed for:

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

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

26.2 Turf that is exempt from levy

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

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

(a) to sell within Australia; or

(b) to export; or

26.3 Rate of levy—marketing component

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

26.4 Rate of levy—research and development component

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

26.5 What is the eligible industry body for turf

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

Part 27—Bananas

Division 27.1—Product levy

27.1 Bananas are leviable horticultural products

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

27.2 Bananas that are exempt from levy

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

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

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

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

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

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

27.3 Rate of levy—marketing component

For subclause 4(1) of Schedule 15 to the Excise Levies Act, the rate of levy is 1.15 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 27.2—Special 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 28—Pineapples

Division 28.1—Product levy

28.1 Pineapples are leviable horticultural products

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

28.2 Pineapples that are exempt from levy

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

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

28.3 Rate of levy—marketing component

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

28.4 Rate of levy—research and development component

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

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

(b) $1.90 per tonne of processing pineapples.

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

28.5 What is the eligible industry body for pineapples

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

Division 28.2—Special purpose levies

28.6 PHA levy

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

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

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

(b) 10 cents per tonne of processing pineapples.

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

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

28.7 EPPR levy

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

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

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

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

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

Part 29—Olives

Division 29.1—Product 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 29.2—Special 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 30—Sweet potatoes

Division 30.1—Product 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 30.2—Special 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 31—Melons

Division 31.1—Product 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 31.2—Special 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 16—Laying chickens

(regulation 5)

1 Rate of levy

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

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

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

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

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

2 EADR levy

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

(2) For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is 1.1 cents per laying chicken.

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

Schedule 17—Live‑stock slaughter

2 Amounts of levy—sheep

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

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

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

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

3 Amounts of levy—lambs

(1) For paragraph 3(2)(a) of Schedule 17 to the Excise Levies Act, the amount of levy is 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 18—Live‑stock transactions

1 Definitions for Schedule 18

In this Schedule:

export licence holder means the holder of an export licence granted under section 191 of the Export Control Act 2020.

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;

(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;

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;

(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;

(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;

(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;

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

7 EADR levy

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

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

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

Schedule 19—Meat chickens

(regulation 5)

1 Rate of levy

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

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

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

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

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

2 EADR levy

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

(2) For clause 6 of Schedule 27 to that Act, the rate of EADR levy imposed by this clause is 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 20—Oilseeds

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

(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.

Schedule 21—Pasture seeds

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.

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

Schedule 22—Pig slaughter

(regulation 5)

1 Amounts of levy

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

(2) For paragraph 3(b) of Schedule 22 to the Excise Levies Act, the amount is $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 23—Rice

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 and before 1 July 2020—$2.94 per tonne of rice; and

. (c) on or after 1 July 2020—$5.94 per tonne of rice.

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 24—Sugar cane

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

3 EPPR levy

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

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

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

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

Schedule 25—Wheat

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

(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.

(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.

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

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

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

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

Schedule 26—Wine grapes

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

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:

$Start formula start fraction A plus B over C end fraction end formula$

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.

(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.