Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998
Statutory Rules 1998    No. 147
I, William Patrick Deane, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991, the National Residue Survey (Customs) Levy Act 1998, and the National Residue Survey (Excise) Levy Act 1998.
Dated 18 June 1998.
WILLIAM DEANE
Governor-General
By His Excellency’s Command,
JUDITH TROETH
Parliamentary Secretary 
to the Minister for Primary Industries and Energy 
for the Minister for Primary Industries and Energy

Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998
Statutory Rules 1998    No. 1471
made under the
Primary Industries Levies and Charges Collection Act 1991, the National Residue Survey (Customs) Levy Act 1998 and the National Residue Survey (Excise) Levy Act 1998
Contents
Page
Part 1	Preliminary
	1	Name of Regulations	
	2	Commencement	
	3	Definitions for Regulations generally	
	4	Incorporation of Primary Industries Levies and Charges Collection Regulations	
Part 2	Levy on export of aquatic animals and aquatic animal products
	5	Meaning of expressions for Part	
	6	Levy year (Collection Act, s 4 (1)—definition of levy year)	
	7	Exporter is producer for Collection Act	
	8	Liability of exporting agents as intermediaries	
	10	When levy is due for payment (Collection Act, s 6)	
	11	Who must give Secretary quarterly returns	
	12	Applications for exemptions from giving Secretary quarterly returns	
	13	How to apply for exemption	
	14	Grant or refusal of exemption	
	15	Continuation of exemption	
	16	What Secretary must consider when making decision	
	17	Who must give Secretary annual return	
	18	What must be in return	
	19	When and how quarterly return must be given to Secretary	
	20	When and how annual return must be given to Secretary	
	21	What records must be kept	
	22	How long records must be retained	
	23	Review of decisions	
	24	Transitional—obligations about returns under former Regulations	
Part 3	Levies on cattle export and cattle transactions
	25	Meaning of expressions for Part	
	26	Incorporation with Cattle Levy Collection Regulations	
	29	When levy is due for payment (Collection Act, s 6)	
	30	Information in returns under Cattle Levy Collection Regulations	
	31	Information in records under Cattle Levy Collection Regulations	
	32	Transitional—obligations about returns under Cattle Levy Collection Regulations	
Part 4	Levy on coarse grain
	33	Meaning of expressions for Part	
	34	Meaning of value	
	35	Incorporation with Coarse Grains Levy Collection Regulations	
	37	When levy is due for payment (Collection Act, s 6)	
	38	Information in returns under Coarse Grains Levy Collection Regulations	
	39	Information in records under Coarse Grains Levy Collection Regulations	
Part 5	Levy on dairy produce
	40	Meaning of expressions for Part	
	41	Incorporation with Dairy Levy Collection Regulations	
	43	When levy is due for payment (Collection Act, s 6)	
	44	Information in returns under Dairy Levy Collection Regulations	
	45	Information in records under Dairy Levy Collection Regulations	
Part 6	Levy on dried fruits
	46	Meaning of expressions for Part	
	47	Incorporation with Dried Fruit Levy Collection Regulations and Dried Vine Fruit Levy Collection Regulations	
	53	When levy is due for payment (Collection Act, s 6)	
	54	Information in returns under Dried Fruits Levy Collection Regulations	
	55	Information in returns under Dried Vine Fruits Levy Collection Regulations	
	56	Information in records under Dried Fruits Levy Collection Regulations	
	57	Information in records under Dried Vine Fruits Levy Collection Regulations	
Part 7	Levy on game animals
	58	Meaning of expressions for Part	
	59	Levy year (Collection Act, s 4 (1)—definition of levy year)	
	60	Processor is producer for Collection Act	
	62	When levy is due for payment (Collection Act, s 6)	
	63	Who must give Secretary return	
	64	What must be in return	
	65	When and how return must be given to Secretary	
	66	What records must be kept	
	67	How long records must be retained	
	68	Transitional—obligations about returns under former Regulations	
Part 8	Levy on grain legumes
	69	Meaning of expressions for Part	
	70	Meaning of value	
	71	Incorporation with Grain Legumes Levy Collection Regulations	
	74	When levy is due for payment (Collection Act, s 6)	
	75	Information in returns under Grain Legumes Levy Collection Regulations	
	76	Information in records under Grain Legumes Levy Collection Regulations	
Part 9	Levies on honey and honey export
	77	Meaning of expressions for Part	
	78	Incorporation with Honey Levy Collection Regulations	
	81	When levy is due for payment (Collection Act, s 6)	
	82	Information in returns under Honey Levy Collection Regulations	
	83	Information in records under Honey Levy Collection Regulations	
Part 10	Levy on horse slaughter
	84	Meaning of expressions for Part	
	85	Levy year (Collection Act, s 4 (1)—definition of levy year)	
	86	Producer, and proprietor etc of processing establishment, are processors  for Collection Act	
	87	Liability of processor as intermediary	
	89	When levy is due for payment (Collection Act, s 6)	
	90	Owner of carcase is producer for Collection Act	
	91	Who must give Secretary return	
	92	What must be in return	
	93	When and how return must be given to Secretary	
	94	What records must be kept	
	95	How long records must be retained	
	96	Transitional—obligations about returns under former Regulations	
Part 11	Levies on horticultural products and horticultural products export
Division 1	Preliminary
	97	Meaning of expressions for Part	
Division 2	Potatoes
	98	Meaning of expressions for Division	
	99	Incorporation with Potato Levy Collection Regulations	
	101	When levy is due for payment (Collection Act, s 6)	
	102	Information in returns under Potato Levy Collection Regulations	
	103	Information in records under Potato Levy Collection Regulations	
Division 3	Onions
	104	Meaning of expressions for Division	
	105	Levy year (Collection Act, s 4 (1)—definition of levy year)	
	106	Owner etc and exporter are producers for Collection Act	
	107	Liability of processor as intermediary	
	110	When levy is due for payment (Collection Act, s 6)	
	111	Who must give Secretary quarterly return	
	112	Applications for exemptions from giving Secretary quarterly returns	
	113	How to apply for exemption	
	114	Grant or refusal of exemption	
	115	Continuation of exemption	
	116	What Secretary must consider when deciding whether to grant or continue exemption	
	117	Who must give Secretary annual return	
	118	What must be in return	
	119	When and how quarterly return must be given to Secretary	
	120	When and how annual return must be given to Secretary	
	121	What records must be kept	
	122	How long records must be retained	
	123	Review of decisions	
	124	Transitional—obligations about returns under former Regulations	
Division 4	Apples and pears
	125	Meaning of expressions for Division	
	126	Incorporation with Apple and Pear Levy Collection Regulations	
	129	When levy is due for payment (Collection Act, s 6)	
	130	Information in returns under Apple and Pear Levy Collection Regulations	
	131	Information in records under Apple and Pear Levy Collection Regulations	
Division 5	Citrus fruits
	132	Meaning of expressions for Division	
	133	Incorporation with Citrus Levy Collection Regulations	
	135	When levy is due for payment (Collection Act, s 6)	
	136	Information in returns under Citrus Levy Collection Regulations	
	137	Information in records under Citrus Levy Collection Regulations	
Division 6	Table grapes
	138	Meaning of expressions for Division	
	139	Incorporation with Grape Research Levy Collection Regulations	
	141	When levy is due for payment (Collection Act, s 6)	
	142	Information in returns under Grape Research Levy Collection Regulations	
	143	Information in records under Grape Research Levy Collection Regulations	
Division 7	Stone fruit
	144	Meaning of expressions for Division	
	145	Incorporation with Stone Fruit Levy Collection Regulations	
	147	When levy is due for payment (Collection Act, s 6)	
	148	Information in returns under Stone Fruit Levy Collection Regulations	
	149	Information in records under Stone Fruit Levy Collection Regulations	
Division 8	Macadamia nuts
	150	Meaning of expressions for Division	
	151	Incorporation with Macadamia Nut Levy Collection Regulations	
	152	Macadamia nuts to be eligible horticultural product	
	153	Exemption from levy	
	154	What rate of NRS customs levy is (NRS Customs Levy Act, subclause 5 (1) of Schedule 4)	
	155	What rate of NRS excise levy is (NRS Excise Levy Act, subclause 9 (1) of Schedule 9)	
	156	When levy is due for payment (Collection Act, s 6)	
	157	Information in returns under Macadamia Nut Levy Collection Regulations	
	158	Information in records under Macadamia Nut Levy Collection Regulations	
Part 12	Levy on laying chickens
	183	Meaning of expressions for Part	
	184	Incorporation with Laying Chicken Levy Collection Regulations	
	186	When levy is due for payment (Collection Act, s 6)	
	187	Information in returns under Laying Chicken Levy Collection Regulations	
	188	Information in records under Laying Chicken Levy Collection Regulations	
Part 13	Levy on livestock slaughter
Division 1	Preliminary
	189	Meaning of expressions for Part	
Division 2	Buffalo
	190	Meaning of expressions for Division	
	191	Incorporation with Buffalo Levy Collection Regulations	
	193	When levy is due for payment (Collection Act, s 6)	
	194	Information in returns under Buffalo Levy Collection Regulations	
	195	Information in records under Buffalo Levy Collection Regulations	
	196	Transitional—obligations about returns under Buffalo Levy Collection Regulations	
Division 3	Deer
	197	Meaning of expressions for Division	
	198	Definitions etc for Schedule 11 of NRS Excise Levy Act	
	199	Incorporation with Deer Levy Collection Regulations	
	201	When levy is due for payment (Collection Act, s 6)	
	202	Information in returns under Deer Levy Collection Regulations	
	203	Information in records under Deer Levy Collection Regulations	
Division 4	Pigs
	204	Meaning of expressions for Division	
	205	Incorporation with Pig Levy Collection Regulations	
	207	When levy is due for payment (Collection Act, s 6)	
	208	Information in returns under Pig Levy Collection Regulations	
	209	Information in records under Pig Levy Collection Regulations	
Part 14	Levy on meat chickens
	210	Meaning of expressions for Part	
	211	Incorporation with Meat Chicken Levy Collection Regulations	
	213	When levy is due for payment (Collection Act, s 6)	
	214	Information in returns under Meat Chicken Levy Collection Regulations	
	215	Information in records under Meat Chicken Levy Collection Regulations	
Part 15	Levy on oilseeds
	216	Meaning of expressions for Part	
	217	Meaning of value	
	218	Incorporation with Oilseeds Levy Collection Regulations	
	220	When levy is due for payment (Collection Act, s 6)	
	221	Information in returns under Oilseeds Levy Collection Regulations	
	222	Information in records under Oilseeds Levy Collection Regulations	
Part 16	Levy on ratite slaughter
	223	Meaning of expressions for Part	
	224	Levy year (Collection Act, s 4 (1)—definition of levy year)	
	225	Producer, and proprietor of processing establishment etc, are processor for Collection Act	
	226	Owner at time of slaughter is producer for Collection Act	
	227	Liability of processor as intermediary	
	228	Rate of NRS excise levy on slaughter of ostriches (NRS Excise Levy Act, Schedule 14, subclause 3 (2))	
	230	When levy is due for payment (Collection Act, s 6)	
	231	Who must give return to Secretary	
	232	What must be in return	
	233	When and how return must be given to Secretary	
	234	What records must be kept	
	235	How long records must be retained	
	236	Transitional—obligations about returns under former Regulations	
Part 17	Levies on sheep, lambs and goats transactions etc and sheep, lambs and goats export
	237	Meaning of expressions for Part	
	238	Incorporation with Live-stock Levy Collection Regulations	
	239	Rate of NRS customs levy on export of sheep and lambs (NRS Customs Levy Act, Schedule 5, clause 3)	
	240	Rate of NRS excise levy on sheep and lamb transactions etc (NRS Excise Levy Act, Schedule 15, clause 3)	
	247	When levy is due for payment (Collection Act, s 6)	
	248	Information in returns under Live-stock Levy Collection Regulations	
	249	Information in records under Live-stock Levy Collection Regulations	
	250	Transitional—obligations about returns under Live‑stock Levy Collection Regulations	
Part 18	Levy on wheat
	251	Meaning of expressions for Part	
	252	Meaning of value	
	253	Incorporation with Wheat Levy Collection Regulations	
	255	When levy is due for payment (Collection Act, s 6)	
	256	Information in returns under Wheat Levy Collection Regulations	
	257	Information in records under Wheat Levy Collection Regulations	
Schedule 1	Rate of NRS customs levy on sheep export and NRS excise levy on sheep transactions	
Schedule 2	Rate of NRS customs levy on lamb export and NRS excise levy on lamb transactions	

How to use these regulations
This Note is not part of the Regulations and does not have any legal force. It is intended only to be helpful in reading these Regulations, not to take the place of them or the Acts.
What the National Residue Survey is 
2.	The National Residue Survey is a program to monitor, and report on, the level of contaminants in food products produced in Australia, or exported from Australia. The program is funded by levies on the food products.
3.	There are 3 Acts that set up the Scheme—the National Residue Survey (Customs) Levy Act 1998 (“the NRS Customs Levy Act”), the National Residue Survey (Excise) Levy Act 1998 (“the NRS Excise Levy Act”) and the National Residue Survey Administration Act 1992. The first 2 of those Acts impose the levies, and the third sets up the trust account into which the levies are paid and provides for the distribution of money from the account. The Primary Industries Levies and Charges Collection Act 1991 is also relevant—see below.
4.	NRS customs levies are imposed on the export of a commodity, and NRS excise levies are imposed on a commodity, or transactions in or the use of the commodity, within Australia. In this Guide the distinctions between the imposition of a levy on the export of a commodity, and the imposition of a levy on a transaction in a commodity, or on the commodity itself, are ignored for the sake of clearness.
What these Regulations do
5.	These Regulations set out certain matters necessary for the administration of the levies that fund the National Residue Survey scheme.
How these Regulations are arranged
6.	These Regulations are divided into 18 Parts—a preliminary Part dealing with general matters and definitions, and other Parts each dealing with a commodity or a class of commodities. If a commodity is subject to levies under both the NRS Customs Levy Act and the NRS Excise Levy Act, there is only 1 Part for it in these Regulations, but matters specifically connected with the customs levy are in separate provisions from matters specifically connected with the excise levy. For an example, see Part 3, covering both customs levy on cattle export under the NRS Customs Levy Act, and excise levy on cattle transactions under the NRS Excise Levy Act.
7.	Each Part contains a reference to the relevant Schedule of the NRS Customs Levy Act or the NRS Excise Levy Act or both.
8.	If either the NRS Customs Levy Act or the NRS Excise Levy Act imposes a levy on a whole class of commodities (for example, horticultural products), the relevant Part may be divided into Divisions—that is, there will be a preliminary Division dealing with general matters and then 2 or more Divisions dealing with the separate commodities in the class.
9.	Both Acts allow these Regulations to prescribe other commodities that are to be subject to a levy. (For example, see Schedule 4 to the NRS Customs Levy Act and Schedule 9 to the NRS Excise Levy Act, both of which deal with kinds of horticultural products, such as fruit and vegetables.) Part 11 of these Regulations deals with horticultural products, and Division 8 of that Part deals with macadamia nuts, which are prescribed for both Schedules. So far, no other commodities have become subject to a levy by regulation.
10.	A block of regulation numbers is left unused after that Division for possible insertion of Divisions dealing with other commodities, but this should not itself be taken as an indication that it is intended to prescribe any other commodities.
11.	See the Table of Provisions for the complete layout of the Regulations.
What are the levy rates
12.	The levy rates for most commodities are set out in the relevant Acts. The rate that is actually payable on a commodity is called the operative rate for the commodity. However, both Acts allow the rates to be varied by regulations, and there are some commodities for which the Acts do not set a levy rate but provide for it to be set by regulations. The Acts always set a maximum rate for a commodity—regulations cannot provide for an operative levy rate greater than the maximum rate.
13.	If the operative rate for a commodity is still that set by an Act, these regulations contain a note giving the rate and where in the Act it is set. Therefore, the operative rates for all commodities are found in these regulations even if they are actually set by the Act.
14.	Note that if these regulations have only a note about the operative rate for a commodity, regulation numbers are left unused for the later insertion of a regulation or regulations setting an operative rate. (This is to avoid the need to use a number like “19A”.) The gap in the numbers is signalled by a note. For example:
“Note 1   The operative rate of NRS excise levy on coarse grains is 0.015% (maximum rate 0.03%) of the value of the grain—see subclause 6 (1) of Schedule 2 to the NRS Excise Levy Act.
Note 2   Regulation number 36 intentionally not used.”.
Reservation of numbers in this way is not an indication that a levy rate will ever be increased.
What other Regulations need to be read as well
15.	The Act that sets out the basic reporting and levy-collection arrangements for all levies on primary products is called the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act). These Regulations are partly based on that Act.
16.	These Regulations are not necessarily self-contained for each commodity. If a commodity is subject to an NRS levy but not to any other levy, the whole of the reporting and levy-collection arrangements for the commodity will be in these Regulations.
17.	However, for commodities that are subject to a levy under another Act, there will be regulations (usually called the Primary Industries Levies and Charges Collection (name of commodity) Regulations) that set out what the levy year is, what the reporting requirements are, and other matters required for the Collection Act. These Regulations do not repeat those matters. If you need to refer to other Regulations for the complete arrangements for a commodity, those other Regulations will be mentioned in the relevant Part of these Regulations. (There are some matters—for example, certain penalties—that are dealt with in the Collection Act itself, and these Regulations then contain a Note referring to the relevant provision of that Act.)
18.	Those other Regulations are:
	•	Primary Industries Levies and Charges Collection (Cattle and Live‑stock) Regulations
	•	Primary Industries Levies and Charges Collection (Coarse Grains) Regulations
	•	Primary Industries Levies and Charges Collection (Dairy) Regulations
	•	Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations
	•	Primary Industries Levies and Charges Collection (Dried Fruits) Regulations
	•	Primary Industries Levies and Charges Collection (Dried Vine Fruits) Regulations
	•	Primary Industries Levies and Charges Collection (Grain Legumes) Regulations
	•	Primary Industries Levies and Charges Collection (Honey) Regulations
	•	Primary Industries Levies and Charges Collection (Laying Chicken) Regulations
	•	Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations
	•	Primary Industries Levies and Charges Collection (Meat Chicken) Regulations
	•	Primary Industries Levies and Charges Collection (Oilseeds) Regulations
	•	Primary Industries Levies and Charges Collection (Pig) Regulations
	•	Primary Industries Levies and Charges Collection (Wheat) Regulations.
(The list is not a complete list of all regulations dealing with the collection of levies on primary products—it does not include regulations dealing with collection of levies for commodities not subject to an NRS levy.)
19.	Many provisions of these Regulations also contain references to certain provisions of the Collection Act itself (apart from the penalties mentioned above). Those provisions are the definitions of processor and producer in section 4 of the Collection Act, or to section 7.
20.	The effect of a reference to the definition of processor or producer is to regard certain people, who would not be regarded as being a processor or producer of a commodity in the ordinary meaning of the term, as a processor or producer of the commodity for the purposes of the NRS Levy Acts and these Regulations. The effect of doing so is that the person who is regarded as a processor or producer becomes liable to pay NRS levy on the commodity.
21.	A reference to section 7 of the Collection Act applies one or other subsections of that section to a commodity. The effect of doing so is that an intermediary of a class specified in the applied subsection (for example, a selling agent) becomes liable to pay NRS levy on the commodity on behalf of his or her principal.
22.	Note that if a set of regulations mentioned in paragraph 18 applies to a commodity, the provisions of the Collection Act discussed in the previous 3 paragraphs may be applied to the commodity by those regulations.

Part 1	Preliminary
1	Name of Regulations
		These Regulations are the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.
2	Commencement
		These Regulations commence when Schedule 2 of the National Residue Survey Administration Amendment Act 1998 commences.
Note   That Schedule commences on 3 July 1998.
3	Definitions for Regulations generally
		In these Regulations:
Collection Act means the Primary Industries Levies and Charges Collection Act 1991.
NRS Customs Levy Act means the National Residue Survey (Customs) Levy Act 1998.
NRS Excise Levy Act means the National Residue Survey (Excise) Levy Act 1998.
NRS customs levy means levy imposed by the NRS Customs Levy Act.
NRS excise levy means levy imposed by the NRS Excise Levy Act.
Secretary means the Secretary to the Department.
Note 1   Department means the Department administering these Regulations—see Acts Interpretation Act 1901, ss 19A (3) (b) and 46. At present these Regulations are administered by the Department of Primary Industries and Energy.
Note 2   For these Regulations, the Secretary’s office address is:
The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON  ACT  2604.
See the Primary Industries Levies and Charges Collection Regulations, r 8.
Note 3   Other terms may be defined in a Part or Division of these Regulations for that Part or Division only.
4	Incorporation of Primary Industries Levies and Charges Collection Regulations
		These Regulations are incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection Regulations.
Note   The Primary Industries Levies and Charges Collection Regulations are Statutory Rules 1991 No. 196, as amended by Statutory Rules 1991 No. 439, 1992 No. 228 and 1997 No. 208.
Part 2	Levy on export of aquatic animals and aquatic animal products
5	Meaning of expressions for Part
	(1)	In this Part:
quarter means the period of 3 months ending on the last day of March, June, September or December in a year.
	(2)	For this Part, the period beginning on 3 July 1998 and ending on 30 September 1998 is taken to be a quarter.
	(3)	For this Part, a class of aquatic animals includes aquatic animal products produced from aquatic animals of that class.
	(4)	An expression used in both this Part and Schedule 1 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.
6	Levy year (Collection Act, s 4 (1)—definition of levy year)
	(1)	The levy year for aquatic animals and aquatic animal products is a financial year.
Note   Financial year means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).
	(2)	For this Part and the Collection Act, the period beginning on 3 July 1998 and ending on 30 June 1999 is taken to be a levy year for aquatic animals and aquatic animal products.
7	Exporter is producer for Collection Act
		Aquatic animals and aquatic animal products are prescribed products for paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.
8	Liability of exporting agents as intermediaries
		Aquatic animals and aquatic animal products are prescribed products for subsection 7 (3) of the Collection Act.
Note 1   For the rates of NRS customs levy on the export of aquatic animals and aquatic animal products, see subclause 3 (1) of Schedule 1 to the NRS Customs Levy Act. The rates are:
•	Fin fish—operative rate 1 cent (maximum rate 5 cents) per kilogram;
•	Abalone—operative rate 1 cent (maximum rate 5 cents) per kilogram;
•	Other crustaceans and molluscs—operative rate 1 cent (maximum rate 5 cents) per kilogram;
•	Any other aquatic animal—operative rate 1 cent (maximum rate 5 cents) per kilogram.
Note 2   Regulation number 9 intentionally not used.
10	When levy is due for payment (Collection Act, s 6)
		NRS levy for the export of aquatic animals or aquatic animal products is payable on the last day for giving the Secretary a return about the export.
Note   For penalty, see s 15 of the Collection Act.
11	Who must give Secretary quarterly returns
	(1)	A person who, in a quarter, exports aquatic animals or aquatic animal products must give the Secretary a quarterly return for that quarter.
	(2)	However, for a quarter beginning on or after 1 July 1999, a person need not give the Secretary a quarterly return if:
	(a)	the person has applied for exemption for the year and the Secretary has not made a decision about the application; or
	(b)	the Secretary has given the person an exemption for the year, or has continued the person’s exemption; or
	(c)	the Secretary must decide whether to continue the person’s exemption, and the Secretary has not continued the exemption.
Note   For penalty, see s 24 of the Collection Act.
12	Applications for exemptions from giving Secretary quarterly returns
	(1)	This regulation applies to a person if there are reasonable grounds for believing that the person is likely to export less than 40,000 kilograms of aquatic animals or aquatic animal products in a levy year.
	(2)	The person may apply to the Secretary for exemption from having to give the Secretary quarterly returns in that levy year.
13	How to apply for exemption
		An application for an exemption for a levy year must set out:
	(a)	the applicant’s full name and business address or residential address (other than a post office box or bag address); and
	(b)	if the applicant has a post office box or bag address—that address; and
	(c)	if the applicant is a company—its Australian Company Number; and
	(d)	a statement that the applicant is, or may become, liable to pay NRS levy on the export of aquatic animals or aquatic animal products for the levy year; and
	(e)	a statement that the applicant believes that the applicant is likely to export less than 40,000 kilograms of aquatic animals or aquatic animal products in the levy year.
14	Grant or refusal of exemption
		Within 21 days after a person applies for an exemption, the Secretary must:
	(a)	decide whether to give the person the exemption; and
	(b)	tell the person, in writing, the decision.
15	Continuation of exemption
		Within 21 days after a person who has an exemption for a levy year gives the Secretary an annual return for the year, the Secretary must:
	(a)	decide whether to continue the exemption for the following levy year; and
	(b)	if the Secretary decides not to continue the exemption—tell the person, in writing, the decision.
16	What Secretary must consider when making decision
		When making a decision under regulation 14 or 15, the Secretary must take into account:
	(a)	any information that is available to the Secretary about the amount of NRS levy that the applicant is likely to be required to pay for the levy year; and
	(b)	the amount of NRS levy payable by the applicant for the previous levy year.
17	Who must give Secretary annual return
		A person must give the Secretary an annual return for a levy year if the person is exempt, under subregulation 11 (2), from giving the Secretary quarterly returns in the levy year.
Note   For penalty, see s 24 of the Collection Act.
18	What must be in return
	(1)	A quarterly or annual return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.
	(2)	A return must set out:
	(a)	the full name and business or residential address (not a post office box or bag address) of the person giving it; and
	(b)	if the person has a post office box or bag address—that address; and
	(c)	if the person is a company—its Australian Company Number; and
	(d)	the quarter or levy year the return is for; and
	(e)	how much fin fish (in kilograms) the person exported in the quarter or levy year; and
	(f)	how much abalone (in kilograms) the person exported in the quarter or levy year; and
	(g)	how much other crustaceans and molluscs (in kilograms) the person exported in the quarter or levy year; and
	(h)	how much of any other aquatic animals or aquatic animal products (in kilograms) the person exported in the quarter or levy year; and
	(i)	the amount of NRS levy payable by the person, for the quarter or levy year, on:
	(i)	the fin fish; and
	(ii)	the abalone; and
	(iii)	the other crustaceans and molluscs; and
	(iv)	the other aquatic animals or aquatic animal products (if any); and
	(j)	the total amount of NRS levy payable by the person on all aquatic animals or aquatic animal products for the quarter or levy year; and
	(k)	the amount of NRS levy paid by the person, for the quarter or levy year, on:
	(i)	the fin fish; and
	(ii)	the abalone; and
	(iii)	the other crustaceans and molluscs; and
	(iv)	the other aquatic animals or aquatic animal products; and
	(l)	the total amount of NRS levy paid by the person, for the quarter or levy year, on all aquatic animals and aquatic animal products.
Note   For penalty, see s 24 of the Collection Act.
19	When and how quarterly return must be given to Secretary
	(1)	A person who must give the Secretary a return for a quarter must do so within 28 days after the end of the quarter.
	(2)	If the Secretary tells a person that the Secretary has not given the person an exemption, or continued the person’s exemption, for a levy year, the person must give the Secretary a quarterly return for each quarter of the year:
	(a)	for each quarter that ended before the person received the notice—within 28 days after receiving the notice; and
	(b)	for each other quarter—no later than the 28th day of the month following the end of the quarter.
Note   For penalty, see s 24 of the Collection Act.
	(3)	The person must give the return to the Secretary by sending it to the Secretary’s office address.
Note   For these Regulations, the Secretary’s office address is:
The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON  ACT  2604.
20	When and how annual return must be given to Secretary
	(1)	A person who must give the Secretary an annual return for a levy year must do so on or before 31 July in the next levy year.
Note   For penalty, see s 24 of the Collection Act.
	(2)	The person must give the return to the Secretary by sending it to the Secretary’s office address.
Note   For these Regulations, the Secretary’s office address is:
The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON  ACT  2604.
21	What records must be kept
		A person who, in a quarter or levy year, must pay NRS levy on the export of aquatic animals or aquatic animal products must keep records, for the quarter or levy year, setting out:
	(a)	how much fin fish (in kilograms) the person exported; and
	(b)	how much abalone (in kilograms) the person exported; and
	(c)	how much other crustaceans and molluscs (in kilograms) the person exported; and
	(d)	how much of any other aquatic animals or aquatic animal products (in kilograms) the person exported; and
	(e)	the amount of NRS levy payable on the fin fish; and
	(f)	the amount of NRS levy payable on the abalone; and
	(g)	the amount of NRS levy payable on the other crustaceans and molluscs; and
	(h)	the amount of NRS levy payable on the other aquatic animals or aquatic animal products; and
	(i)	the total amount of NRS levy payable on all aquatic animals or aquatic animal products; and
	(j)	the amount of NRS levy paid on the fin fish; and
	(k)	the amount of NRS levy paid on the abalone; and
	(l)	the amount of NRS levy paid on the other crustaceans and molluscs; and
	(m)	the amount of NRS levy paid on the other aquatic animals or aquatic animal products; and
	(n)	the total amount of NRS levy paid on all aquatic animals or aquatic animal products.
22	How long records must be retained
		A person must retain records for a quarter or levy year:
	(a)	for 5 years after the last day for giving the Secretary a return for the quarter or levy year, if the person gives the Secretary such a return within the time allowed by this Part to do so; or
	(b)	in any other case—for 5 years after the day on which a return for the quarter or levy year is actually given to the Secretary.
		Penalty:   10 penalty units.
23	Review of decisions
	(1)	A person may apply to the Administrative Appeals Tribunal for the review of a decision by the Secretary:
	(a)	under regulation 14, not to give an exemption; or
	(b)	under regulation 15, not to continue an exemption.
	(2)	A notice under regulation 14 or 15 about a decision must include a statement that a person whose interests are affected by the decision may ask for a statement under section 28 of the Administrative Appeals Tribunal Act 1975.
	(3)	However, subregulation (2) does not apply if subsection 28 (4) of that Act applies.
	(4)	A failure to comply with subregulation (2) about a decision does not make the decision invalid.
24	Transitional—obligations about returns under former Regulations
		A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Aquatic Animal Export) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Part.
Part 3	Levies on cattle export and cattle transactions
25	Meaning of expressions for Part
	(1)	In this Part:
Cattle Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.
	(2)	An expression used in both this Part and Schedule 2 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and Schedule 1 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(4)	An expression used in both this Part and in the Cattle Levy Collection Regulations has the same meaning in this Part as in those Regulations.
26	Incorporation with Cattle Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Cattle Levy Collection Regulations.
Note 1   The rate of NRS customs levy on the export of cattle are:
•	for cattle other than bobby calves—operative rate 32 cents (maximum rate 35 cents) per head (see subclause 3 (1) of Schedule 2 to the NRS Customs Levy Act);
•	for bobby calves—operative rate 26 cents (maximum rate 35 cents) per head (see subclause 3 (2) of that Schedule).
Note 2   The rates of NRS excise levy on cattle are:
•	for cattle other than bobby calves—operative rate 32 cents (maximum rate 35 cents) per head (see paragraph 3 (1) (c) of Schedule 1 to the NRS Excise Levy Act);
•	for bobby calves—operative rate 26 cents (maximum rate 35 cents) per head (see paragraph 3 (1) (d) of that Schedule).
Note 3   Regulation numbers 27 and 28 intentionally not used.
29	When levy is due for payment (Collection Act, s 6)
	(1)	NRS customs levy on the export of cattle is due for payment on the last day for lodging a return for the export under the Cattle Levy Collection Regulations.
	(2)	NRS excise levy on a cattle transaction is due for payment on the last day for lodging a return for the transaction under the Cattle Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
30	Information in returns under Cattle Levy Collection Regulations
	(1)	A person who lodges a return under the Cattle Levy Collection Regulations about the export of cattle must include in the return details of:
	(a)	how much NRS customs levy was payable on the export of the cattle; and
	(b)	how much NRS customs levy was paid on the export of the cattle.
	(2)	A person who lodges a return under the Cattle Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on any transaction, delivery or slaughter of cattle on which NRS excise levy is imposed that is mentioned in the return, showing separately:
	(i)	NRS levy payable on any transaction by which the ownership of cattle was transferred; and
	(ii)	NRS levy payable on any delivery of cattle to a processor; and
	(iii)	NRS levy payable on any slaughter of cattle; and
	(iv)	total NRS levy payable on all the transactions, deliveries and slaughter; and
	(b)	how much NRS excise levy was paid on the transactions, deliveries or slaughter, showing separately:
	(i)	NRS levy paid on any transaction by which the ownership of cattle was transferred; and
	(ii)	NRS levy paid on any delivery of cattle to a processor; and
	(iii)	NRS levy paid on any slaughter of cattle; and
	(iv)	total NRS levy paid on all the transactions, deliveries and slaughter.
Note   For penalty, see s 24 of the Collection Act.
31	Information in records under Cattle Levy Collection Regulations
	(1)	A person who is liable to pay NRS customs levy on the export of cattle, and must keep records under the Cattle Levy Collection Regulations about the export of cattle, must include in the records details of:
	(a)	how much NRS customs levy was payable on each consignment of cattle; and
	(b)	how much NRS customs levy was paid on each consignment of cattle.
	(2)	A person who is liable to pay NRS excise levy on transactions in, or the delivery or slaughter of, cattle and who must keep records under the Cattle Levy Collection Regulations about those transactions, or that delivery or slaughter, must include in the records details of:
	(a)	how much NRS excise levy was payable on any transaction, delivery or slaughter of cattle on which NRS excise levy is imposed, showing separately:
	(i)	NRS levy payable on any transaction by which the ownership of cattle was transferred; and
	(ii)	NRS levy payable on any delivery of cattle to a processor; and
	(iii)	NRS levy payable on any slaughter of cattle; and
	(iv)	total NRS levy payable on all the transactions, deliveries and slaughter; and
	(b)	how much NRS excise levy was paid on any such transaction, delivery or slaughter, showing separately:
	(i)	NRS levy paid on any transaction by which the ownership of cattle was transferred; and
	(ii)	NRS levy paid on any delivery of cattle to a processor; and
	(iii)	NRS levy paid on any slaughter of cattle; and
	(iv)	total NRS levy paid on all the transactions, deliveries and slaughter.
32	Transitional—obligations about returns under Cattle Levy Collection Regulations
		A person who is required, under subregulation 34 (3), 36 (2), 38 (2), 43 (3) or 45 (2) of the Cattle Levy Collection Regulations (as in force on 2 July 1998), to include information in a return about a period that includes 1 and 2 July 1998, is taken to have complied with the requirement if the person includes the information required by that subregulation in a return given to the Secretary under this Part.
Part 4	Levy on coarse grain
33	Meaning of expressions for Part
	(1)	In this Part:
Coarse Grains Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations.
	(2)	An expression used in both this Part and Schedule 2 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and the Coarse Grains Levy Collection Regulations has the same meaning in this Part as in those Regulations.
34	Meaning of value
		In Schedule 2 to the NRS Excise Levy Act and this Part:
value of leviable coarse grain means its sales value worked out as set out in regulation 5 of the Coarse Grains Levy Collection Regulations.
Note   Regulation 5 of the Coarse Grains Levy Collection Regulations is as follows (the Levy Act is the Coarse Grains Levy Act 1992):
What is the sales value of grain
	“5.	(1)	For the purposes of the definition of value in section 3 of the Levy Act, the sales value of grain is:
	(aa)	in the case of seed grain for sowing—the amount that would constitute the sale price of the grain if it were not seed grain for sowing and had been sold at the market price prevailing on the day the grain was delivered as mentioned in subsection 9 (2) of the Levy Act; and
	(a)	in the case of grain in a pool—the amount of each payment made for the grain; and
	(b)	in any other case—the sale price of the grain:
	(i)	ascertained by reference to sales invoices or other sales documents relating to the grain; or
	(ii)	if there are no sales invoices or documents of that kind—the amount that would constitute the sale price of the grain if it had been sold at the market price prevailing on the day the grain was processed, or delivered, as mentioned in subsection 9 (2) of the Levy Act.
	“(2)	The value of grain is to be net of handling, storage, transport and f.o.b. costs.
	“(3)	In this regulation, grain means leviable coarse grain.”.
35	Incorporation with Coarse Grains Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Coarse Grains Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on coarse grains is 0.015% (maximum rate 0.03%) of the value of the grain—see subclause 6 (1) of Schedule 2 to the NRS Excise Levy Act.
Note 2   Regulation number 36 intentionally not used.
37	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on leviable coarse grain for a quarter is due for payment on the last day for lodging a return for the quarter under the Coarse Grains Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
38	Information in returns under Coarse Grains Levy Collection Regulations
		A person who lodges a quarterly return under the Coarse Grains Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the coarse grain the return is about, showing separately how much levy was payable on each kind of coarse grain; and
	(b)	how much NRS excise levy was paid on the coarse grain, showing separately how much levy was paid on each kind of coarse grain.
Note   For penalty, see s 24 of the Collection Act.
39	Information in records under Coarse Grains Levy Collection Regulations
		A person who is liable to pay NRS excise levy on coarse grain in a quarter, and must keep records under the Coarse Grains Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the coarse grain, showing separately how much levy was payable on each kind of coarse grain; and
	(b)	how much NRS excise levy was paid on the coarse grain, showing separately how much levy was paid on each kind of coarse grain.
Part 5	Levy on dairy produce
40	Meaning of expressions for Part
	(1)	In this Part:
Dairy Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Dairy) Regulations.
	(2)	An expression used in both this Part and Schedule 3 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and the Dairy Levy Collection Regulations has the same meaning in this Part as in those Regulations.
41	Incorporation with Dairy Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Dairy Levy Collection Regulations.
Note 1   The operative rate of levy on relevant dairy produce (that is, whole milk or a whole milk product—see clause 2 of Schedule 3 to the NRS Excise Levy Act) is $0.00 (maximum rate 0.5 cents) per kilogram of the total of the milk fat content and the protein content—see clause 3 of that Schedule.
Note 2   Regulation number 42 intentionally not used.
43	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on dairy produce for a month is due for payment on the last day for lodging a monthly return for the month under the Dairy Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
44	Information in returns under Dairy Levy Collection Regulations
		A person who lodges a return under the Dairy Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the dairy produce the return is about; and
	(b)	how much NRS excise levy was paid on the dairy produce.
Note   For penalty, see s 24 of the Collection Act.
45	Information in records under Dairy Levy Collection Regulations
		A person who is liable to pay NRS excise levy on dairy produce for a month, and must keep records under the Dairy Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the dairy produce; and
	(b)	how much NRS excise levy was paid on the dairy produce.
Part 6	Levy on dried fruits
46	Meaning of expressions for Part
	(1)	In this Part:
Dried Fruits Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Dried Fruits) Regulations.
Dried Vine Fruits Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Dried Vine Fruits) Regulations.
	(2)	An expression used in both this Part and Schedule 4 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and the Dried Fruits Levy Collection Regulations has the same meaning in this Part as in those Regulations.
	(4)	An expression used in both this Part and the Dried Vine Fruits Levy Collection Regulations has the same meaning in this Part as in those Regulations.
47	Incorporation with Dried Fruit Levy Collection Regulations and Dried Vine Fruit Levy Collection Regulations
	(1)	To the extent that this Part deals with dried tree fruits, it is incorporated, and must be read as one, with the Dried Fruit Levy Collection Regulations.
	(2)	To the extent that this Part deals with dried vine fruits, it is incorporated, and must be read as one, with the Dried Vine Fruits Levy Collection Regulations.
Note 1   The operative rate of NRS Excise Levy on both dried tree fruits and dried vine fruits is $0.00 cents (maximum rate $1.00) per tonne—see subclause 4 (1) of Schedule 4 to the NRS Excise Levy Act.
Note 2   Regulation numbers 48, 49, 50, 51 and 52 intentionally not used.
53	When levy is due for payment (Collection Act, s 6)
	(1)	NRS excise levy on dried tree fruits is due for payment on the last day for making a return about the dried fruits under the Dried Fruits Levy Collection Regulations.
	(2)	NRS excise levy on dried vine fruits is due for payment on the last day for making a monthly return about the fruits under the Dried Vine Fruits Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
54	Information in returns under Dried Fruits Levy Collection Regulations
		A person who lodges a return under the Dried Fruits Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the dried tree fruits the return is about; and
	(b)	how much NRS excise levy was paid on the fruits.
Note   For penalty, see s 24 of the Collection Act.
55	Information in returns under Dried Vine Fruits Levy Collection Regulations
		A person who lodges a monthly return under the Dried Vine Fruits Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the dried vine fruits the return is about; and
	(b)	how much NRS excise levy was paid on the fruits.
Note   For penalty, see s 24 of the Collection Act.
56	Information in records under Dried Fruits Levy Collection Regulations
		A person who is liable to pay NRS excise levy on dried fruit for a month, and must keep records under the Dried Fruits Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on dried tree fruits for the month; and
	(b)	how much NRS excise levy was paid on dried tree fruits for the month.
57	Information in records under Dried Vine Fruits Levy Collection Regulations
		A person who is liable to pay NRS excise levy on dried vine fruits for a month, and must keep records under the Dried Vine Fruits Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on dried vine fruits for the month; and
	(b)	how much NRS excise levy was paid on dried vine fruits for the month.
Part 7	Levy on game animals
58	Meaning of expressions for Part
	(1)	In this Part:
return means a return given to the Secretary under regulation 64.
	(2)	For this Part, the period beginning on 3 July 1998 and ending on 31 July 1998 is taken to be a month.
	(3)	An expression used in both this Part and Schedule 5 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
59	Levy year (Collection Act, s 4 (1)—definition of levy year)
	(1)	The levy year for game animals is a financial year.
Note   Financial year means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).
	(2)	For this Part and the Collection Act, the period beginning on 3 July 1998 and ending on 30 June 1999 is taken to be a levy year for game animals.
60	Processor is producer for Collection Act
		For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:
	(a)	game animals are prescribed; and
	(b)	if a game animal is processed at only 1 processing establishment—the proprietor of the establishment is taken to be the producer of the animal; and
	(c)	if a game animal is partly processed at each of 2 or more processing establishments—the proprietor of the processing establishment at which the animal was last processed is taken to be the producer of the animal.
Note 1   The rates of NRS Excise Levy on game animals are as follows (see subclause 3 (1) of Schedule 5 to the NRS Excise Levy Act):
	Class of game animal	Operative rate of levy	Maximum rate of levy	
	Pigs	12 cents per carcase	40 cents per carcase	
	Goats	3 cents per carcase	40 cents per carcase	
	Kangaroos	4 cents per carcase	40 cents per carcase	
	Other game animals	0 cents per carcase	40 cents per carcase	
Note 2   Regulation number 61 intentionally not used.
62	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on a game animal for a month is due for payment on the last day for giving the Secretary a return for the month.
Note   For penalty, see s 15 of the Collection Act.
63	Who must give Secretary return
		If in a month a producer processes a game animal on which NRS excise levy is payable, the producer must give the Secretary a return for the month.
Note   For penalty, see s 24 of the Collection Act
64	What must be in return
	(1)	A return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.
	(2)	A return must set out:
	(a)	the full name and business or residential address of the producer (not a post office box or bag address); and
	(b)	if the producer has a post office box or bag address—that address; and
	(c)	if the producer is a company—its Australian Company Number; and
	(d)	if the full name or business address of the processing establishment of which the producer is proprietor is different to that of the producer:
	(i)	the processing establishment’s full name and business address (not a post office box or bag address); and
	(ii)	if the proprietor is a company—its Australian Company Number; and 
	(e)	if the processing establishment has a post office box or bag address different to that of the producer—that address; and
	(f)	the month the return is for; and
	(g)	how many game animals on which NRS excise levy is payable were processed in the month, showing separately:
	(i)	how many pigs; and
	(ii)	how many goats; and
	(iii)	how many kangaroos; and
	(iv)	how many other game animals; and
	(v)	how many game animals in all; and
	(h)	how much NRS excise levy was payable on the animals, showing separately:
	(i)	how much on the pigs; and
	(ii)	how much on the goats; and
	(iii)	how much on the kangaroos; and
	(iv)	how much on the other game animals (if any); and
	(v)	the total on all the game animals; and
	(i)	how much NRS excise levy was paid on the animals, showing separately:
	(i)	how much on the pigs; and
	(ii)	how much on the goats; and
	(iii)	how much on the kangaroos; and
	(iv)	how much on the other game animals (if any); and
	(v)	the total on all the game animals.
Note   For penalty, see s 24 of the Collection Act.
	(3)	However, if a producer processed no game animals of a particular kind in a month, a return by the producer for that month need not state that no animals of that kind were processed, or that no NRS excise levy was payable or paid on them.
65	When and how return must be given to Secretary
	(1)	A return for a month must be given to the Secretary on or before the 28th day of the next month.
Note   For penalty, see s 24 of the Collection Act.
	(2)	The return must be given to the Secretary by sending it to the Secretary’s office address.
Note   For these Regulations, the Secretary’s office address is:
The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON  ACT  2604.
66	What records must be kept
		A producer must keep a record for each month of:
	(a)	how many game animals on which NRS excise levy is payable are processed by the producer on each day of the month, showing separately:
	(i)	how many pigs; and
	(ii)	how many goats; and
	(iii)	how many kangaroos; and
	(iv)	how many other game animals; and
	(b)	how many game animals on which NRS excise levy is payable are processed by the producer during the month, showing separately:
	(i)	how many pigs; and
	(ii)	how many goats; and
	(iii)	how many kangaroos; and
	(iv)	how many other game animals.
		Penalty:   10 penalty units.
67	How long records must be retained
		A person must retain records for a month:
	(a)	if the person gives the Secretary, within the time allowed by this Part to do so, a return for the month—for 5 years after the last day for giving the Secretary such a return; or
	(b)	in any other case—for 5 years after the day on which such a return is actually given to the Secretary.
		Penalty:   10 penalty units.
68	Transitional—obligations about returns under former Regulations
		A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Game Animals) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Part.
Part 8	Levy on grain legumes
69	Meaning of expressions for Part
	(1)	In this Part:
Grain Legumes Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Grain Legumes) Regulations.
	(2)	An expression used in both this Part and Schedule 6 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and the Grain Legumes Levy Collection Regulations has the same meaning in this Part as in those Regulations.
70	Meaning of value
		In Schedule 6 to the NRS Excise Levy Act and this Part:
value of leviable grain legumes grain means their value worked out as set out in regulation 3B of the Grain Legumes Levy Collection Regulations.
Note   Regulation 3B of the Grain Legumes Levy Collection Regulations is as follows (the Levy Act is the Grain Legumes Levy Act 1985):
What is the value of leviable grain legumes
	“3B.	(1)	For the purposes of the definition of value in subsection 4 (1) of the Levy Act, the value of leviable grain legumes is:
	(aa)	in the case of seed grain legumes for sowing—the amount that would constitute the sale price of the grain legumes if they were not seed grain legumes for sowing and had been sold at the market price prevailing on the day the grain legumes were delivered as mentioned in subsection 6 (2) of the Levy Act; and
	(a)	in the case of grain legumes in a pool—the total amount paid for the grain legumes; or
	(b)	in the case of grain legumes not in a pool:
	(i)	the sale price of the grain legumes determined by reference to sales invoices or other sales documents relating to the grain legumes; or
	(ii)	if there are no relevant sales invoices or other documents—the amount that would constitute the sale price of the grain legumes if they had been sold at the market price prevailing on the day the grain legumes were processed, or delivered, as mentioned in subsection 6 (2) of the Levy Act.
	“(2)	The value of leviable grain legumes is to be net of handling, storage, transport and f.o.b. costs.”.
71	Incorporation with Grain Legumes Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Grain Legumes Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on grain legumes is 0.015% (maximum rate 0.03%) of the value of the grain legumes—see subclause 6 (1) of Schedule 6 to the NRS Excise Levy Act.
Note 2   Regulation numbers 72 and 73 intentionally not used.
74	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on leviable grain legumes is due for payment on the last day for lodging a quarterly return for the legumes under the Grain Legumes Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
75	Information in returns under Grain Legumes Levy Collection Regulations
		A person who lodges a quarterly return under the Grain Legumes Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the grain legumes the return is about, showing separately how much levy was payable on each kind of grain legume; and
	(b)	how much NRS excise levy was paid on the legumes, showing separately how much levy was paid on each kind of grain legume.
Note   For penalty, see s 24 of the Collection Act.
76	Information in records under Grain Legumes Levy Collection Regulations
		A person who is liable to pay NRS excise levy on grain legumes for a quarter, and must keep records under the Grain Legumes Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the grain legumes, showing separately how much levy was payable on each kind of grain legume; and
	(b)	how much NRS excise levy was paid on the grain legumes, showing separately how much levy was paid on each kind of grain legume.
Part 9	Levies on honey and honey export
77	Meaning of expressions for Part
	(1)	In this Part:
Honey Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Honey) Regulations.
	(2)	An expression used in both this Part and Schedule 3 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and Schedule 7 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(4)	An expression used in both this Part and the Honey Levy Collection Regulations has the same meaning in this Part as in those Regulations.
78	Incorporation with Honey Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Honey Levy Collection Regulations.
Note 1   The operative rate of NRS customs levy on honey export is 0.25 cents (maximum rate 0.3 cents) per kilogram—see clause 3 of Schedule 3 to the NRS Customs Levy Act.
Note 2   The operative rate of NRS excise levy on honey is 0.25 cents (maximum rate 0.3 cents) per kilogram—see subclauses 4 (1) and 4 (2) of Schedule 7 to the NRS Excise Levy Act.
Note 3   Regulation numbers 79 and 80 intentionally not used.
81	When levy is due for payment (Collection Act, s 6)
	(1)	NRS customs levy on the export of honey is due for payment on the last day for lodging a monthly return for the export under the Honey Levy Collection Regulations.
	(2)	NRS excise levy on honey is due for payment on the last day for lodging a monthly return for the honey under the Honey Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
82	Information in returns under Honey Levy Collection Regulations
	(1)	A person who lodges a return under the Honey Levy Collection Regulations must include in the return:
	(a)	to the extent that the return is about the export of honey—details of:
	(i)	how much NRS customs levy was payable on the export; and
	(ii)	how much NRS customs levy was paid on the export; and
	(b)	to the extent that the return is about honey sold or used in the production of other goods—details of:
	(i)	how much NRS excise levy was payable on the honey; and
	(ii)	how much NRS excise levy was paid on the honey.
Note   For penalty, see s 24 of the Collection Act.
83	Information in records under Honey Levy Collection Regulations
	(1)	A person who is liable to pay NRS customs levy on the export of honey for a month, and must keep records under the Honey Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS customs levy was payable on each export of honey; and
	(b)	how much NRS customs levy was paid on each export of honey.
	(2)	A person who is liable to pay NRS excise levy on honey for a month, and must keep records under the Honey Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the honey; and
	(b)	how much NRS excise levy was paid on the honey.
Part 10	Levy on horse slaughter
84	Meaning of expressions for Part
	(1)	In this Part:
return means a return given to the Secretary under regulation 91.
	(2)	For this Part, the period beginning on 3 July 1998 and ending on 31 July 1998 is taken to be a month.
	(3)	An expression used in both this Part and Schedule 8 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
85	Levy year (Collection Act, s 4 (1)—definition of levy year)
	(1)	The levy year for horse slaughter is a financial year.
Note   Financial year means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).
	(2)	For this Part and the Collection Act, the period beginning on 3 July 1998 and ending on 30 June 1999 is taken to be a levy year for horse slaughter.
86	Producer, and proprietor etc of processing establishment, are processors  for Collection Act
		Paragraphs (a) and (b) of the definition of processor in subsection 4 (1) of the Collection Act apply to horses.
87	Liability of processor as intermediary
		Paragraph 7 (2) (b) of the Collection Act applies to horses.
Note 1   The operative rate of NRS excise levy on horse slaughter is $3.00 (maximum rate $5.00) per head—see clause 2 of Schedule 8 to the NRS Excise Levy Act.
Note 2   Regulation number 88 intentionally not used.
89	When levy is due for payment (Collection Act, s 6)
		NRS excise levy payable on horse slaughter is due for payment on the last day for giving the Secretary a return about the slaughter.
Note   For penalty for late payment, see s 15 of the Collection Act.
90	Owner of carcase is producer for Collection Act
		For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:
	(a)	horses are prescribed; and
	(b)	the person who owns the carcases of the horses immediately after slaughter is taken to be the producer of the horses.
91	Who must give Secretary return
		A processor who slaughters horses for human consumption during a month must give the Secretary a return about the slaughter for the month.
Note   For penalty, see s 24 of the Collection Act.
92	What must be in return
	(1)	A return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.
	(2)	A return must set out:
	(a)	the full name and business or residential address of the processor (not a post office box or bag address); and
	(b)	if the processor has a post office box or bag address—that address; and
	(c)	if the processor is a company—its Australian Company Number; and
	(d)	the full name and business address of the abattoir where the horses were slaughtered (not a post office box or bag address); and
	(e)	if the abattoir has its own post office box or bag address—that address; and
	(f)	the month the return is for; and
	(g)	how many horses were slaughtered at the abattoir in the month, showing separately:
	(i)	how many horses in all were slaughtered in the month; and
	(ii)	how many of those horses were condemned or rejected by an inspector as unfit for human consumption; and
	(iii)	how many of those horses were not condemned or rejected; and
	(h)	how much NRS excise levy was payable on the horses not condemned or rejected; and
	(i)	how much NRS excise levy was paid on the horses not condemned or rejected.
Note   For penalty, see s 24 of the Collection Act.
93	When and how return must be given to Secretary
	(1)	A return for a month must be given to the Secretary before the end of the 28th day of the next month.
Note   For penalty, see s 24 of the Collection Act.
	(2)	The return must be given to the Secretary by sending it to the Secretary’s office address.
Note   For these Regulations, the Secretary’s office address is:
The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON  ACT  2604.
94	What records must be kept
	(1)	A processor who slaughters horses in a month must keep a record of:
	(a)	how many horses were slaughtered by the processor on each day of the month; and
	(b)	how many of those horses were condemned or rejected by an inspector as unfit for human consumption on each day of the month; and
	(c)	how many horses were slaughtered by the processor during the month; and
	(d)	how many of those horses were condemned or rejected by an inspector as unfit for human consumption during the month; and
	(e)	the name and address of each person who owned 1 or more of the carcases immediately after slaughter; and
	(f)	how much NRS excise levy was payable by each person; and
	(g)	how much NRS excise levy was payable on all the horses slaughtered in the month; and
	(h)	how much NRS excise levy was paid on all the horses slaughtered in the month.
		Penalty:   10 penalty units.
	(2)	If a person who owns a carcase immediately after slaughter is not the processor, the owner must give his or her name and address to the processor if the processor asks the owner in writing to do so.
		Penalty:   5 penalty units.
95	How long records must be retained
		A person must retain the records for a month:
	(a)	for 5 years after the last day for giving the Secretary a return for the month, if the person gives the Secretary such a return within the time allowed by this Part to do so; or
	(b)	in any other case—for 5 years after the day on which such a return is actually given to the Secretary.
		Penalty:   10 penalty units.
96	Transitional—obligations about returns under former Regulations
		A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Horse Slaughter) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Part.
Part 11	Levies on horticultural products and horticultural products export
Division 1	Preliminary
97	Meaning of expressions for Part
	(1)	An expression used in both this Part and Schedule 4 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.
	(2)	An expression used in both this Part and Schedule 9 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
Division 2	Potatoes
98	Meaning of expressions for Division
	(1)	In this Division:
Potato Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Potato) Regulations.
	(2)	An expression used in both this Division and the Potato Levy Collection Regulations has the same meaning in this Division as in those Regulations.
99	Incorporation with Potato Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Potato Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on potatoes is $0.00 (maximum rate 10 cents) per tonne—see clause 3 of Schedule 9 to the NRS Excise Levy Act.
Note 2   Regulation number 100 intentionally not used.
101	When levy is due for payment (Collection Act, s 6)
		NRS levy imposed on potatoes is due for payment on the last day for lodging a return about the potatoes under the Potato Levy Collection Regulations.
Note   For penalty, see s 15 of the Collection Act.
102	Information in returns under Potato Levy Collection Regulations
		A person who lodges a return under the Potato Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy is payable on the potatoes that the return is about; and
	(b)	how much NRS excise levy has been paid on the potatoes.
Note   For penalty, see s 24 of the Collection Act.
103	Information in records under Potato Levy Collection Regulations
		A person who is liable to pay NRS excise levy on potatoes for a quarter, and must keep records under the Potato Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the potatoes; and
	(b)	how much NRS excise levy was paid on the potatoes.
Division 3	Onions
104	Meaning of expressions for Division
	(1)	In this Division:
deal means sell, buy, process or export.
intermediary amount means an amount that a person is liable to pay for onions because of subsection 7 (1), (2) or (3) of the Collection Act.
leviable onions means:
	(a)	onions on which a person is, or may become, liable to pay NRS levy for the levy year; or
	(b)	onions on which a person is, or may become, liable to pay an intermediary amount.
quarter means the period of 3 months ending on the last day of March, June, September or December in a year.
retail sale means a sale of onions by a producer, except:
	(a)	to a buying agent or through a selling agent; or
	(b)	to a first purchaser (including an exporter or a processor); or
	(c)	to an exporting agent.
	(2)	For this Division, the period beginning on 3 July 1998 and ending on 30 September 1998 is taken to be a quarter.
105	Levy year (Collection Act, s 4 (1)—definition of levy year)
	(1)	The levy year for onions is a calendar year.
Note   Calendar year means a period of 12 months commencing on 1 January—see Acts Interpretation Act 1901, s 22 (1) (h).
	(2)	For this Division and the Collection Act, the period beginning on 3 July 1998 and ending on 31 December 1998 is taken to be a levy year for onions.
106	Owner etc and exporter are producers for Collection Act
		Onions are prescribed for paragraphs (b) and (g) of the definition of producer in subsection 4 (1) of the Collection Act.
107	Liability of processor as intermediary
	(1)	Paragraph 7 (2) (b) of the Collection Act applies to onions.
	(2)	Onions are prescribed for subsection 7 (3) of the Collection Act.
Note 1   The operative rate of NRS customs levy on onions is 40 cents (maximum rate $5.00) per tonne—see clause 3 of Schedule 4 to the NRS Customs Levy Act.
Note 2   The operative rate of NRS excise levy on onions is 40 cents (maximum rate $5.00) per tonne—see clause 4 of Schedule 9 to the NRS Excise Levy Act.
Note 3   Regulation numbers 108 and 109 intentionally not used.
110	When levy is due for payment (Collection Act, s 6)
	(1)	NRS customs levy on onions exported from Australia is due for payment on the last day for giving the Secretary a quarterly return for the onions.
	(2)	NRS excise levy on onions is due for payment on the last day for giving the Secretary a quarterly return for the onions.
Note   For penalty for late payment, see s 15 of the Collection Act.
111	Who must give Secretary quarterly return
	(1)	A person who is liable to pay NRS levy, or an intermediary amount, because the person has dealt with onions in a quarter must give the Secretary a quarterly return for the quarter.
	(2)	However, a person need not give the Secretary a quarterly return:
	(a)	if:
	(i)	the person has applied for exemption under regulation 113 for the year and the Secretary has not made a decision about the application; or
	(ii)	the Secretary has given the person an exemption under regulation 114 for the year, or has continued the person’s exemption; or
	(iii)	the Secretary had to decide under regulation 115 whether to continue the person’s exemption, and the Secretary has not continued the exemption; or
	(b)	for onions sold by a producer by retail sale.
Note   For penalty, see s 24 of the Collection Act.
112	Applications for exemptions from giving Secretary quarterly returns
		A person may apply to the Secretary for exemption from the obligation to give the Secretary quarterly returns for a levy year if the person has reason to believe that the person will, or is likely to, deal with less than 1,250 tonnes of leviable onions in the levy year.
113	How to apply for exemption
		An application for exemption from the obligation to lodge quarterly returns for a levy year must set out:
	(a)	the applicant’s full name and business or residential address (not the address of a post office box or bag); and
	(b)	if the applicant has a post office box or bag address—that address; and
	(c)	if the applicant is a company—its Australian Company Number; and
	(d)	a statement:
	(i)	that the applicant is, or may become, liable to pay NRS levy on onions for the levy year; or
	(ii)	that the applicant is, or may become liable, to pay an intermediary amount for the levy year; and
	(e)	a statement that the applicant believes that the applicant is, or may become, liable to pay NRS levy for the levy year on less than 1,250 tonnes of leviable onions.
114	Grant or refusal of exemption
		Within 14 days after a person applies for exemption to the Secretary, the Secretary must:
	(a)	decide whether to grant or refuse the application; and
	(b)	tell the applicant, in writing, the decision.
115	Continuation of exemption
		Within 14 days after a person who is exempt from giving the Secretary quarterly returns for a levy year gives the Secretary an annual return for the year, the Secretary must:
	(a)	decide whether or not to continue the exemption for the following levy year; and
	(b)	if the Secretary decides not to continue the exemption—tell the person, in writing, the decision.
116	What Secretary must consider when deciding whether to grant or continue exemption
		When making a decision under regulation 114 or 115, the Secretary must take into account:
	(a)	any information that is available to the Secretary about how much NRS levy, or an intermediary amount, the applicant concerned is likely to be liable to pay for the relevant levy year; and
	(b)	the amount of NRS levy or intermediary amount payable by the applicant for the previous levy year.
117	Who must give Secretary annual return
	(1)	A person must give the Secretary an annual return for a levy year if the person:
	(a)	is liable to pay NRS levy, or an intermediary amount, on onions for the levy year; and
	(b)	is referred to in paragraph 111 (2) (a).
Note   Paragraph 111 (2) (a) is about persons who have applied for exemption but on whose application no decision has been made, and persons who are exempt from the obligation to make quarterly returns.
	(2)	A producer who has sold onions by retail sale in a levy year must give the Secretary an annual return about the onions for the levy year.
Note   For penalty, see s 24 of the Collection Act.
118	What must be in return
	(1)	A return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.
	(2)	A return must set out:
	(a)	the full name and business or residential address of the person making the return (not a post office box or bag address); and
	(b)	if the person has a post office box or bag address—that address; and
	(c)	if the person is a company—its Australian Company Number; and
	(d)	the quarter or levy year the return is for; and
	(e)	how much onions (in tonnes) for export the person dealt with in the quarter or levy year (other than onions on which the person is not liable to pay NRS customs levy or an intermediary amount); and
	(f)	how much onions (in tonnes) the person dealt with, and is liable to pay NRS excise levy or an intermediary amount on, in the quarter or levy year; and
	(g)	how much NRS customs levy is payable on onions by the person for the quarter or levy year; and
	(h)	how much NRS excise levy is payable on onions by the person for the quarter or levy year; and
	(i)	how much is payable by the person as intermediary amount for the quarter or levy year, showing separately:
	(i)	intermediary amount on onions for export; and
	(ii)	intermediary amount on other onions; and
	(j)	how much NRS customs levy on onions was paid by the person for the quarter or levy year; and
	(k)	how much NRS excise levy on onions was paid by the person for the quarter or levy year; and
	(l)	how much was paid by the person as intermediary amount for the quarter or levy year, showing separately:
	(i)	intermediary amount on onions for export; and
	(ii)	intermediary amount on other onions.
119	When and how quarterly return must be given to Secretary
	(1)	A person who must give the Secretary a return for a quarter must do so within 28 days after the end of the quarter.
Note   For penalty, see s 24 of the Collection Act.
	(2)	If the Secretary tells a person that the Secretary has refused to grant the person an exemption, or continue the person’s exemption for a levy year, the person must give the Secretary a quarterly return:
	(a)	within 28 days of being told, for each quarter in the levy year that ended before the person was told; and
	(b)	for each other quarter in the levy year, on or before the 28th day of the next month after the end of the quarter.
Note   For penalty, see s 24 of the Collection Act.
	(3)	The return must be given to the Secretary by sending it to the Secretary’s office address.
Note   For these Regulations, the Secretary’s office address is:
The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON  ACT  2604.
120	When and how annual return must be given to Secretary
	(1)	A person who must give the Secretary an annual return for a levy year must do so on or before 28 February in the next levy year.
Note   For penalty, see s 24 of the Collection Act.
	(2)	The return must be given to the Secretary by sending it to the Secretary’s office address.
Note   For these Regulations, the Secretary’s office address is:
The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON  ACT  2604.
121	What records must be kept
	(1)	A producer who, in a quarter or levy year, is liable to pay levy on onions must keep a record, for the quarter or levy year, of:
	(a)	how much onions (in tonnes) the producer dealt with in the quarter or levy year; and
	(b)	how much NRS customs levy was payable on the export of onions; and
	(c)	how much NRS excise levy was payable on onions; and
	(d)	how much NRS customs levy was paid on the export of onions; and
	(e)	how much NRS excise levy was paid on onions; and
	(f)	the name and business or residential address of each other person with whom the producer dealt with onions (except by retail sale); and
	(g)	how much onions for export (in tonnes) the producer dealt with in the quarter or levy year; and
	(h)	how much onions (in tonnes), other than onions for export, the producer dealt with (except by retail sale); and
	(i)	how much onions (in tonnes) the producer sold by retail sale.
	(2)	A person referred to in section 7 of the Collection Act who is liable to pay an amount for onions must keep a record, for each quarter or levy year, of:
	(a)	how much onions (in tonnes) the person dealt with in the quarter or levy year; and
	(b)	any intermediary amount payable for the onions; and
	(c)	any intermediary amount paid for the onions; and
	(d)	the name and business or residential address of each other person with whom the person dealt with onions (except by retail sale); and
	(e)	how much onions for export (in tonnes) the person dealt with in the quarter or levy year; and
	(f)	how much onions (in tonnes) the person dealt with in the quarter or levy year, other than onions:
	(i)	for export; or
	(ii)	dealt with by retail sale; and
	(g)	how much onions (in tonnes) the person sold by retail sale in the quarter or levy year.
	(3)	In recording a dealing for this regulation, the kind of dealing must be described.
122	How long records must be retained
		A person must retain the records:
	(a)	if the person gives the Secretary a return for the quarter or levy year that the records are about within the time allowed by this Part to do so—for 5 years after the last day for giving the Secretary such a return; or
	(b)	in any other case—for 5 years after the day on which the return is actually given to the Secretary.
		Penalty:   10 penalty units.
123	Review of decisions
	(1)	Application may be made to the Administrative Appeals Tribunal for the review of a decision by the Secretary:
	(a)	to refuse to grant an exemption under regulation 114; or
	(b)	to refuse to continue an exemption under regulation 115.
	(2)	Unless subsection 28 (4) of the Administrative Appeals Tribunal Act 1975 applies, a notice given under regulation 114 about a decision must include a statement to the effect that a person whose interests are affected by the decision may request a statement under section 28 of that Act.
	(3)	A failure to comply with subregulation (2) about a decision does not make the decision invalid.
124	Transitional—obligations about returns under former Regulations
		A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Onion) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Division.
Division 4	Apples and pears
125	Meaning of expressions for Division
	(1)	In this Division:
Apple and Pear Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Apple and Pear) Regulations.
	(2)	An expression used in both this Division and the Apple and Pear Levy Collection Regulations has the same meaning in this Division as in those Regulations.
126	Incorporation with Apple and Pear Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Apple and Pear Levy Collection Regulations.
Note 1   The operative rate of NRS customs levy on apples is 1 cent (maximum rate 1.1 cents) per box—see subclause 4 (1) of Schedule 4 to the NRS Customs Levy Act.
Note 2   The operative rate of NRS customs levy on pears is 1 cent (maximum rate 1.1 cents) per box—see subclause 4 (2) of Schedule 4 to the NRS Customs Levy Act.
Note 3   The operative and maximum rates of NRS excise levy on apples and pears are as set out in the following table (the subclauses are of Schedule 9 to the NRS Excise Levy Act):
	Kind of apples or pears	Operative rate	Maximum rate	Subclause	
	Apples (other than juicing apples or processing apples)	1 cent per box	1.1 cents	5 (1)	
	Pears (other than juicing pears or processing pears)	1 cent per box	1.1 cents	5 (2)	
	Juicing apples	10 cents per tonne	60 cents per tonne	5 (3)	
	Juicing pears	10 cents per tonne	60 cents per tonne	5 (4)	
	Processing apples	20 cents per tonne	60 cents per tonne	5 (5)	
	Processing pears	20 cents per tonne	60 cents per tonne	5 (6)	
Note 4   Regulation numbers 127 and 128 intentionally not used.
129	When levy is due for payment (Collection Act, s 6)
		NRS levy imposed on apples or pears is due for payment on the last day for lodging a return for the apples or pears under the Apple and Pear Levy Collection Regulations.
Note   For penalty, see s 15 of the Collection Act.
130	Information in returns under Apple and Pear Levy Collection Regulations
		A person who lodges a return under the Apple and Pear Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the apples or pears that the return is about; and
	(b)	how much NRS excise levy was paid on the apples or pears.
Note   For penalty, see s 24 of the Collection Act.
131	Information in records under Apple and Pear Levy Collection Regulations
		A person who is liable to pay NRS excise levy on apples or pears, and must keep records under the Apple and Pear Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the apples or pears; and
	(b)	how much NRS excise levy was paid on the apples or pears.
Division 5	Citrus fruits
132	Meaning of expressions for Division
	(1)	In this Division:
Citrus Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Citrus) Regulations.
	(2)	An expression used in both this Division and the Citrus Levy Collection Regulations has the same meaning in this Division as in those Regulations.
133	Incorporation with Citrus Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Citrus Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on citrus is $0.00 (maximum rate 60 cents) per tonne—see clause 6 of Schedule 9 to the NRS Excise Levy Act.
Note 2   Regulation number 134 intentionally not used.
135	When levy is due for payment (Collection Act, s 6)
		NRS levy imposed on citrus fruits is due for payment on the last day for lodging a return for the fruits under the Citrus Levy Collection Regulations.
Note   For penalty, see s 15 of the Collection Act.
136	Information in returns under Citrus Levy Collection Regulations
		A person who lodges a return under the Citrus Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the citrus fruits that the return is about; and
	(b)	how much NRS excise levy was paid on the fruits.
Note   For penalty, see s 24 of the Collection Act.
137	Information in records under Citrus Levy Collection Regulations
		A person who is liable to pay NRS excise levy on citrus fruits, and must keep records under the Citrus Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the fruits; and
	(b)	how much NRS excise levy was paid on the fruits.
Division 6	Table grapes
138	Meaning of expressions for Division
	(1)	In this Division:
Grape Research Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Grape Research) Regulations.
	(2)	An expression used in both this Division and the Grape Research Levy Collection Regulations has the same meaning in this Division as in those Regulations.
139	Incorporation with Grape Research Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Grape Research Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on table grapes is $0.00 (maximum rate 80 cents) per tonne—see clause 7 of Schedule 9 to the NRS Excise Levy Act.
Note 2   Regulation number 140 intentionally not used.
141	When levy is due for payment (Collection Act, s 6)
		NRS levy imposed on table grapes is due for payment on the last day for lodging an annual return for the grapes under the Grape Research Levy Collection Regulations.
Note   For penalty, see s 15 of the Collection Act.
142	Information in returns under Grape Research Levy Collection Regulations
		A person who lodges an annual return under the Grape Research Levy Collection Regulations about prescribed goods (within the meaning of those Regulations) that include table grapes must include in the return details of:
	(a)	how much NRS excise levy was payable on the table grapes; and
	(b)	how much NRS excise levy was paid on the table grapes.
Note 1   For penalty, see s 24 of the Collection Act.
Note 2   Under the Grape Research Levy Collection Regulations, prescribed goods includes table grapes, other fresh grapes, dried grapes and grape juice.
143	Information in records under Grape Research Levy Collection Regulations
		A person who is liable to pay NRS excise levy on table grapes for a levy year, and must keep records under the Grape Research Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the table grapes; and
	(b)	how much NRS excise levy was paid on the table grapes.
Division 7	Stone fruit
144	Meaning of expressions for Division
	(1)	In this Division:
Stone Fruit Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Stone Fruit) Regulations.
	(2)	An expression used in both this Division and the Stone Fruit Levy Collection Regulations has the same meaning in this Division as in those Regulations.
145	Incorporation with Stone Fruit Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Stone Fruit Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on stone fruit is $0.00 (maximum rate 80 cents) per tonne—see clause 8 of Schedule 9 to the NRS Excise Levy Act.
Note 2   Regulation number 146 intentionally not used.
147	When levy is due for payment (Collection Act, s 6)
		NRS levy on stone fruit is due for payment on the last day for lodging a return about the fruit under the Stone Fruit Levy Collection Regulations.
Note   For penalty, see s 15 of the Collection Act.
148	Information in returns under Stone Fruit Levy Collection Regulations
		A person who lodges a return under the Stone Fruit Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the stone fruit that the return is about; and
	(b)	how much NRS excise levy was paid on the stone fruit.
Note   For penalty, see s 24 of the Collection Act.
149	Information in records under Stone Fruit Levy Collection Regulations
		A person who is liable to pay NRS excise levy on stone fruit for a levy year, and must keep records under the Stone Fruit Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the stone fruit; and
	(b)	how much NRS excise levy was paid on the stone fruit.
Division 8	Macadamia nuts
150	Meaning of expressions for Division
		In this Division:
Macadamia Nut Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations.
151	Incorporation with Macadamia Nut Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Macadamia Nut Levy Collection Regulations.
152	Macadamia nuts to be eligible horticultural product
	(1)	Macadamia nuts are specified for the definition of eligible horticultural products in clause 1 of Schedule 4 to the NRS Customs Levy Act.
	(2)	Macadamia nuts are specified for the definition of eligible horticultural products in clause 1 of Schedule 9 to the NRS Excise Levy Act.
153	Exemption from levy
	(1)	Macadamia nuts are exempted from NRS customs levy if export charge under the Horticultural Export Charge Act 1987 is not payable for the nuts.
Note   For when macadamia nuts are not subject to export charge under that Act, see r 12 (2) of the Macadamia Nut Levy Collection Regulations.
	(2)	Macadamia nuts are exempted from NRS excise levy if levy under the Horticultural Levy Act 1987 is not payable for the nuts.
Note   For when macadamia nuts are not subject to levy under that Act, see r 12 (1) of the Macadamia Nut Levy Collection Regulations.
154	What rate of NRS customs levy is (NRS Customs Levy Act, subclause 5 (1) of Schedule 4)
	(1)	In this regulation:
consigned mass has the same meaning as in the Macadamia Nut Levy Collection Regulations.
	(2)	The rate of NRS customs levy on macadamia nuts is 0.2 cents per tonne of the consigned mass of nuts exported.
Note   That rate is the operative rate. Subclause 5 (2) of Schedule 4 to the NRS Customs Levy Act is as follows:
	“(2)	If the Australian Statistician has published an average annual unit gross value in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not exceed 2% of the average of those values.”.
155	What rate of NRS excise levy is (NRS Excise Levy Act, subclause 9 (1) of Schedule 9)
	(1)	In this regulation:
consigned mass has the same meaning as in the Macadamia Nut Levy Collection Regulations.
	(2)	The rate of NRS excise levy on macadamia nuts is 0.2 cents per tonne of the consigned mass of the nuts.
Note   That rate is the operative rate. Subclause 9 (2) of Schedule 9 to the NRS Excise Levy Act is as follows:
	“(2)	If the Australian Statistician has published an average annual unit gross value in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not exceed 2% of the average of those values.”.
156	When levy is due for payment (Collection Act, s 6)
	(1)	NRS customs levy payable on macadamia nuts is due for payment on the last day for lodging a return for the nuts under the Macadamia Nut Levy Collection Regulations.
	(2)	NRS excise levy payable on macadamia nuts is due for payment on the last day for lodging a return for the nuts under the Macadamia Nut Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
157	Information in returns under Macadamia Nut Levy Collection Regulations
		A person who lodges a return under the Macadamia Nut Levy Collection Regulations must include in the return:
	(a)	if the return relates to the export of macadamia nuts—details of:
	(i)	the amount of NRS customs levy payable by the person on the nuts; and
	(ii)	the amount of NRS customs levy paid by the person on the nuts; and
	(b)	details of:
	(i)	the amount of any NRS excise levy payable by the producer on the nuts that the return is about; and
	(ii)	the amount of any NRS excise levy paid by the producer on the nuts.
Note   For penalty, see s 24 of the Collection Act.
158	Information in records under Macadamia Nut Levy Collection Regulations
	(1)	A person who is liable to pay NRS customs levy on macadamia nuts for a return period, and must keep records under the Macadamia Nut Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS customs levy was payable on the nuts; and
	(b)	how much NRS customs levy was paid on the nuts.
Note   Return period, for macadamia nuts, means the period beginning on 1 January and ending on 30 June in a year, and the period beginning on 1 July and ending on 31 December in a year—see the Macadamia Nut Collection Regulations, r 4.
	(2)	A person who is liable to pay NRS excise levy on macadamia nuts for a return period, and must keep records under the Macadamia Nut Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the nuts; and
	(b)	how much NRS excise levy was paid on the nuts.
Note 1   Return period, for macadamia nuts, means the period beginning on 1 January and ending on 30 June in a year, and the period beginning on 1 July and ending on 31 December in a year—see the Macadamia Nut Collection Regulations, r 4.
Note 2   Regulation numbers 159-182 intentionally not used.
Part 12	Levy on laying chickens
183	Meaning of expressions for Part
	(1)	In this Part:
Laying Chicken Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Laying Chicken) Regulations.
	(2)	An expression used in both this Part and Schedule 10 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and the Laying Chicken Levy Collection Regulations has the same meaning in this Part as in those Regulations.
184	Incorporation with Laying Chicken Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Laying Chicken Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on laying chickens is 0.40 cents (maximum rate 2 cents) per head—see clause 3 of Schedule 10 to the NRS Excise Levy Act.
Note 2   Regulation number 185 intentionally not used.
186	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on laying chickens is due for payment on the last day for lodging a return for the chickens under the Laying Chicken Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
187	Information in returns under Laying Chicken Levy Collection Regulations
		A producer who lodges a return under the Laying Chicken Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the chickens that the return is about; and
	(b)	how much NRS excise levy was paid on the chickens.
Note   For penalty, see s 24 of the Collection Act.
188	Information in records under Laying Chicken Levy Collection Regulations
		A person who is liable to pay NRS excise levy on laying chickens for a month, and must keep records under the Laying Chicken Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the chickens; and
	(b)	how much NRS excise levy was paid on the chickens.
Part 13	Levy on livestock slaughter
Division 1	Preliminary
189	Meaning of expressions for Part
		An expression used in both this Part and Schedule 11 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
Division 2	Buffalo
190	Meaning of expressions for Division
	(1)	In this Division:
Buffalo Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.
	(2)	An expression used in both this Division and the Buffalo Levy Collection Regulations has the same meaning in this Division as in those Regulations.
191	Incorporation with Buffalo Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Buffalo Levy Collection Regulations.
Note 1   The operative and maximum rates of NRS excise levy on buffalo slaughter are $5.00 per head—see clause 2 of Schedule 11 to the NRS Excise Levy Act.
Note 2   Regulation number 192 intentionally not used.
193	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on the slaughter of buffaloes is due for payment on the last day for lodging a return for the buffaloes under the Buffalo Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
194	Information in returns under Buffalo Levy Collection Regulations
		A person who lodges a return about buffalo slaughter under the Buffalo Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the slaughter; and
	(b)	how much NRS excise levy was paid on the slaughter.
Note   For penalty, see s 24 of the Collection Act.
195	Information in records under Buffalo Levy Collection Regulations
		A person who is liable to pay NRS excise levy on the slaughter of buffalo for a month, and must keep records under the Buffalo Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the slaughter; and
	(b)	how much NRS excise levy was paid on the slaughter.
196	Transitional—obligations about returns under Buffalo Levy Collection Regulations
		A person who is required, under subregulation 13 (3) of the Buffalo Levy Collection Regulations (as in force on 2 July 1998), to include information in a return about a period that includes 1 and 2 July 1998, is taken to have complied with the requirement if the person includes the information required by that subregulation in a return given to the Secretary under this Division.
Division 3	Deer
197	Meaning of expressions for Division
	(1)	In this Division:
Deer Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.
	(2)	An expression used in both this Division and the Deer Levy Collection Regulations has the same meaning in this Division as in those Regulations.
198	Definitions etc for Schedule 11 of NRS Excise Levy Act
	(1)	For clause 3 of Schedule 11 to the NRS Excise Levy Act:
dressed carcase of a slaughtered deer has the meaning given by regulation 5 of the Deer Levy Collection Regulations.
Note   Under that regulation, dressed carcase of a slaughtered deer means the body of the deer after:
	(a)	bleeding; and
	(b)	skinning; and
	(c)	the removal of the internal digestive, respiratory, excretory, reproductive and circulatory organs; and
	(d)	minimum trimming (as required by the appropriate inspecting authority under any law of the Commonwealth, or of a State or Territory) for the carcase to be passed as being fit for human consumption; and
	(e)	the removal of:
	(i)	the head (severed between the occipital bone and the first cervical vertebra); and
	(ii)	the feet (severed between the knee joint (carpus and metacarpus) and the hock joint (tarsus and metatarsus)); and
	(iii)	so much of the tail as is longer than 5 coccygeal vertebrae; and
	(iv)	the thick skirt (by separating the connective tissue as close to the bodies of the lumbar vertebrae as possible); and
	(v)	the kidney, the kidney knob and the pelvic channel fat; and
	(vi)	in the case of a doe—the udder, or the udder and the cod fat; and
	(vii)	in the case of a stag—the penis and testes.
	(2)	For the definition of cold dressed carcase weight in clause 3 of Schedule 11 to the NRS Levy Act, the cold dressed carcase weight of a slaughtered deer is determined in the way specified in subregulation 6 (1) of the Deer Levy Collection Regulations.
Note   That is, by weighing the dressed carcase 2 hours or more after slaughter.
	(3)	For the definition of hot dressed carcase weight in that clause, the hot dressed carcase weight of a slaughtered deer is determined in the way specified in subregulation 6 (2) of those Regulations.
Note   That is, by weighing the dressed carcase within 2 hours after slaughter.
199	Incorporation with Deer Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Deer Levy Collection Regulations.
Note 1   The rates of NRS excise levy on the slaughter of deer are as follows (see subclause 3 (1) of Schedule 11 to the NRS Excise Levy Act):
•	if the cold dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (a) of the subclause)—operative rate 3 cents, maximum rate 4 cents, per kilogram;
•	if the hot dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (b) of the subclause)—operative rate 3 cents, maximum rate 4 cents, per kilogram;
•	if neither the cold dressed carcase weight nor the hot dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (c) of the subclause)—operative rate $1.80, maximum rate $2.40, per deer.
Note 2   Regulation number 200 intentionally not used.
201	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on deer slaughter is due for payment on the last day for lodging a monthly return for the slaughter under the Deer Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
202	Information in returns under Deer Levy Collection Regulations
		A person who lodges a monthly return under the Deer Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the slaughter of deer that the return is about; and
	(b)	how much NRS excise levy was paid on that slaughter.
Note   For penalty, see s 24 of the Collection Act.
203	Information in records under Deer Levy Collection Regulations
		A person who is liable to pay NRS excise levy on the slaughter of deer for a month, and must keep records under the Deer Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the slaughter; and
	(b)	how much NRS excise levy was paid on the slaughter.
Division 4	Pigs
204	Meaning of expressions for Division
	(1)	In this Division:
Pig Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Pig) Regulations.
	(2)	An expression used in both this Division and the Pig Levy Collection Regulations has the same meaning in this Division as in those Regulations.
205	Incorporation with Pig Levy Collection Regulations
		This Division is incorporated, and must be read as one, with the Pig Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on pig slaughter is 8.5 cents (maximum rate 40 cents) per head—see clause 4 of Schedule 11 to the NRS Excise Levy Act.
Note 2   Regulation number 206 intentionally not used.
207	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on pig slaughter is due for payment on the last day for lodging a return for the slaughter under the Pig Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
208	Information in returns under Pig Levy Collection Regulations
		A person who lodges a return under the Pig Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the slaughter of pigs that the return is about; and
	(b)	how much NRS excise levy was paid on the slaughter.
Note   For penalty, see s 24 of the Collection Act.
209	Information in records under Pig Levy Collection Regulations
		A person who is liable to pay NRS excise levy on the slaughter of pigs for a month, and must keep records under the Pig Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the slaughter; and
	(b)	how much NRS excise levy was paid on the slaughter.
Part 14	Levy on meat chickens
210	Meaning of expressions for Part
	(1)	In this Part:
Meat Chicken Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Meat Chicken) Regulations.
	(2)	An expression used in both this Part and Schedule 12 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and the Meat Chicken Levy Collection Regulations has the same meaning in this Part as in those Regulations.
211	Incorporation with Meat Chicken Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Meat Chicken Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on meat chickens is 0.02 cents (maximum rate 0.06 cents) per head—see clause 3 of Schedule 12 to the NRS Excise Levy Act.
Note 2   Regulation number 212 intentionally not used.
213	When levy is due for payment (Collection Act, s 6)
		NRS excise levy payable on meat chickens is due for payment on the last day for lodging a return for the chickens under the Meat Chicken Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
214	Information in returns under Meat Chicken Levy Collection Regulations
		A producer who lodges a return under the Meat Chicken Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the meat chickens that the return is about; and
	(b)	how much NRS excise levy was paid on the chickens.
Note   For penalty, see s 24 of the Collection Act.
215	Information in records under Meat Chicken Levy Collection Regulations
		A person who is liable to pay NRS excise levy on meat chickens for a month, and must keep records under the Meat Chicken Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the chickens; and
	(b)	how much NRS excise levy was paid on the chickens.
Part 15	Levy on oilseeds
216	Meaning of expressions for Part
	(1)	In this Part:
Oilseeds Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Oilseeds) Regulations.
	(2)	An expression used in both this Part and Schedule 13 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and the Oilseeds Levy Collection Regulations has the same meaning in this Part as in those Regulations.
217	Meaning of value
		In Schedule 13 to the NRS Excise Levy Act and this Part:
value of leviable oilseeds means their value worked out as set out in regulation 3A of the Oilseeds Levy Collection Regulations.
Note   Regulation 3A of the Oilseeds Levy Collection Regulations is as follows (the Levy Act is the Oilseeds Levy Act 1977):
What is the value of leviable oilseeds
	“3A.	(1)	For the purposes of the definition of value in subsection 4 (1) of the Levy Act, the value of leviable oilseeds is:
	(aa)	in the case of seed oilseeds for sowing—the amount that would constitute the sale price of the oilseeds if they were not seed oilseeds for sowing and had been sold at the market price prevailing on the day the oilseeds were delivered as mentioned in subsection 5 (2) of the Levy Act; and
	(a)	in the case of oilseeds in a pool—the total amount paid for the oilseeds; and
	(b)	in the case of oilseeds not in a pool:
	(i)	the sale price of the oilseeds determined by reference to sales invoices or other sales documents relating to the oilseeds; or
	(ii)	if there are no relevant sales invoices or other documents—the amount that would constitute the sale price of the oilseeds if they had been sold at the market price prevailing on the day the oilseeds were processed, or delivered, as mentioned in subsection 5 (2) of the Levy Act.
	“(2)	The value of leviable oilseeds is to be net of handling, storage, transport and f.o.b. costs.”.
218	Incorporation with Oilseeds Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Oilseeds Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on canola is 0.015% (maximum rate 0.03%) of its value—see subclause 6 (1) of Schedule 13 to the NRS Excise Levy Act.
Note 2   There is no rate of NRS excise levy on oilseeds other than canola, but a rate can be set by the regulations—the maximum rate is 0.03% of the value of the oilseeds.
Note 3   Regulation number 219 intentionally not used.
220	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on leviable oilseeds is due for payment on the last day for lodging a quarterly return about the oilseeds under the Oilseeds Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
221	Information in returns under Oilseeds Levy Collection Regulations
		A person who lodges a quarterly return under the Oilseeds Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the oilseeds that the return is about; and
	(b)	how much NRS excise levy was paid on the oilseeds.
Note   For penalty, see s 24 of the Collection Act.
222	Information in records under Oilseeds Levy Collection Regulations
		A person who is liable to pay NRS excise levy on oilseeds for a quarter, and must keep records under the Oilseeds Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on the oilseeds; and
	(b)	how much NRS excise levy was paid on the oilseeds.
Part 16	Levy on ratite slaughter
223	Meaning of expressions for Part
	(1)	In this Part:
monthly return means a return under regulation 232.
	(2)	For this Part, the period beginning on 3 July 1998 and ending on 31 July 1998 is taken to be a month.
Note   Month means calendar month—see Acts Interpretation Act 1901, s 22 (1) (b).
	(3)	An expression used in both this Part and Schedule 14 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
224	Levy year (Collection Act, s 4 (1)—definition of levy year)
	(1)	The levy year for ratite slaughter is a financial year.
Note   Financial year means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).
	(2)	For this Part and the Collection Act, the period beginning on 3 July 1998 and ending on 30 June 1999 is taken to be a levy year for ratite slaughter.
225	Producer, and proprietor of processing establishment etc, are processor for Collection Act
		Paragraphs (a) and (b) of the definition of processor in subsection 4 (1) of the Collection Act apply to ratites.
226	Owner at time of slaughter is producer for Collection Act
		Ratites are prescribed for paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act.
227	Liability of processor as intermediary
		Paragraph 7 (2) (b) of the Collection Act applies to ratites.
228	Rate of NRS excise levy on slaughter of ostriches (NRS Excise Levy Act, Schedule 14, subclause 3 (2))
		The rate of NRS excise levy on the slaughter of ostriches is $1.25 per head.
Note 1   The operative rate of NRS excise levy on emu slaughter is 75 cents (maximum rate $5.00) per head. No rate is set for other ratites in the NRS Excise Levy Act, but a rate (maximum $5.00 per head) can be set by the regulations. See subclauses 3 (1) and 3 (2) of Schedule 14 to that Act.
Note 2   Regulation number 229 intentionally not used.
230	When levy is due for payment (Collection Act, s 6)
		NRS excise levy payable on the slaughter of ratites is due for payment on the last day for giving the Secretary a monthly return for the slaughter.
Note   For penalty for late payment, see s 15 of the Collection Act.
231	Who must give return to Secretary
		A processor who, in a month, slaughters ratites for which levy is payable must give the Secretary a return for the month.
Note   For penalty, see s 24 of the Collection Act.
232	What must be in return
	(1)	A return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.
	(2)	A return must set out:
	(a)	the full name and business or residential address (not a post office box or bag address) of:
	(i)	the processor; and
	(ii)	the abattoir; and
	(b)	if the processor or the abattoir has a post office box or bag address—that address; and
	(c)	if the processor is a company—its Australian Company Number; and
	(d)	if the proprietor of the abattoir is a company—the company’s Australian Company Number; and
	(e)	how many ratites of each kind were slaughtered in the month, showing separately:
	(i)	how many ratites of each kind were slaughtered; and
	(ii)	how many of them were condemned or rejected by an inspector as unfit for human consumption; and
	(iii)	how many of them were not condemned or rejected; and
	(f)	how much NRS excise levy was payable for the ratites not slaughtered or condemned; and
	(g)	how much NRS excise levy was paid for those ratites.
Note   For penalty, see s 24 of the Collection Act.
233	When and how return must be given to Secretary
	(1)	A return for a month must be given to the Secretary on or before the 28th day of the next month.
	(2)	The return must be given to the Secretary by sending it to the Secretary’s office address.
Note   For these Regulations, the Secretary’s office address is:
The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON  ACT  2604.
234	What records must be kept
	(1)	A processor that must give the Secretary a return under this Part must keep records for each abattoir, for each month, setting out:
	(a)	for each day in the month:
	(i)	how many ratites of each kind were slaughtered; and
	(ii)	how many of them were condemned or rejected by an inspector as unfit for human consumption; and
	(b)	for the month:
	(i)	how many ratites of each kind were slaughtered; and
	(ii)	how many of them were condemned or rejected by an inspector as unfit for human consumption; and
	(c)	the name and address of each person who owned 1 or more of the ratites when it was, or they were, slaughtered; and
	(d)	how much NRS excise levy was payable by each such person; and
	(e)	how much NRS excise levy was paid by each such person; and
	(f)	how much NRS excise levy was payable on all ratites slaughtered; and
	(g)	how much NRS excise levy was paid on all ratites slaughtered.
		Penalty:   10 penalty units.
	(2)	A person who owns 1 or more of the ratites when it is, or they are, slaughtered must give his or her name and address to the processor if asked, in writing, by the processor to do so.
		Penalty:   5 penalty units.
235	How long records must be retained
		A person must retain the records:
	(a)	if the person gives the Secretary a return for the month to which the records relate within the time allowed by this Part to do so—for 5 years after the last day for giving the Secretary such a return; or
	(b)	in any other case—for 5 years after the day on which the return is actually given to the Secretary.
		Penalty:   10 penalty units.
236	Transitional—obligations about returns under former Regulations
		A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Ratite Slaughter) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Part.
Part 17	Levies on sheep, lambs and goats transactions etc and sheep, lambs and goats export
237	Meaning of expressions for Part
	(1)	In this Part:
Live-stock Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.
	(2)	An expression used in both this Part and Schedule 5 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and Schedule 15 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(4)	An expression used in both this Part and the Live-Stock Levy Collection Regulations has the same meaning in this Part as in those Regulations.
238	Incorporation with Live-stock Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Live-stock Levy Collection Regulations.
239	Rate of NRS customs levy on export of sheep and lambs (NRS Customs Levy Act, Schedule 5, clause 3)
	(1)	For this regulation, the value per head of sheep or lambs being exported is taken to be the free-on-board value per head (and, if that value is not an integer multiple of 10 cents, rounded up to the next higher multiple of 10 cents) of the sheep or lambs.
	(2)	For the export of sheep valued at $5.00 or more per head, the rate for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is the amount in column 2 of the item in Schedule 1 that refers to the value per head of the sheep.
	(3)	For the export of lambs valued at $5.00 or more per head, the rate for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is the amount in column 2 of the item in Schedule 2 that refers to the value per head of the lambs.
	(4)	For the export of sheep or lambs valued at less than $5.00 per head, the rate for that subclause is $0.00.
Note 1   These are the operative rates. The maximum rate is 8 cents per head for both sheep and lambs. See subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act.
Note 2   The operative rate of NRS excise levy on the export of goats is 3 cents (maximum rate 8 cents) per head. See subclause 3 (2) of that Schedule.
240	Rate of NRS excise levy on sheep and lamb transactions etc (NRS Excise Levy Act, Schedule 15, clause 3)
	(1)	In this regulation:
	(a)	sale includes the sale of live-stock together with the sale of real property; and
	(b)	hot carcase weight of a carcase means the weight of the carcase within 2 hours after slaughter.
	(2)	For this regulation, the sale price per head of sheep or lambs is taken to be the price of the sheep or lambs stated for the transaction (whether the sale price is expressed as a live-weight sale price or a hot carcase weight sale price, and, if the sale price per head is not an integer multiple of 10 cents, rounded up to the next higher multiple of 10 cents).
	(3)	For a sheep transaction that is a sale in which the sale price of the sheep is $5.00 or more per head, the rate for paragraph 3 (1) (a) of Schedule 15 to the NRS Excise Levy Act is the amount in column 2 of the item in Schedule 1 that refers to the sale price per head of the sheep.
Note   This is the operative rate. The maximum rate is 8 cents per head. See subclause 3 (1) of Schedule 15 to the NRS Excise Levy Act. The rate of NRS excise levy on the slaughter of sheep is 2 cents per head of sheep or lambs (see paragraph 3 (1) (b) of that Schedule).
	(4)	For a lamb transaction that is a sale in which the sale price of the lambs is $5.00 or more per head, the rate for that paragraph is the amount in column 2 of the item in Schedule 2 that refers to the sale price per head of the lambs.
	(5)	For a sale of sheep or lambs in which the sale price is less than $5.00 per head, the amount for that paragraph is $0.00.
	(6)	Subregulation (1), (2) or (3) does not apply to a sale of sheep or lambs if no sale price is stated in the transaction for the sheep or lambs concerned.
Note 1   These are the operative rates. The maximum rate is 8 cents per head for both sheep and lambs. See subclause 3 (1) of Schedule 15 to the NRS Excise Levy Act. The rate of NRS excise levy on the slaughter of lambs is 2 cents per head of sheep or lambs (see paragraph 3 (1) (b) of that Schedule).
Note 2   The operative rate of NRS excise levy on a goat transaction is 3 cents (maximum rate 8 cents) per head. See subclause 3 (2) of Schedule 15 to the NRS Excise Levy Act.
Note 3   Regulation numbers 241-246 intentionally not used.
247	When levy is due for payment (Collection Act, s 6)
	(1)	NRS customs levy payable on the export of sheep, lambs or goats is due for payment on the last day for lodging a return about the export under the Live-stock Levy Collection Regulations.
	(2)	NRS excise levy on a transaction about sheep, lambs or goats, is due for payment on the last day for lodging a return about the transaction under those Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
248	Information in returns under Live-stock Levy Collection Regulations
	(1)	A person who lodges a return under the Live-stock Levy Collection Regulations about the export of sheep must include in the return details of:
	(a)	how much NRS customs levy was payable on the export of the sheep; and
	(b)	how much NRS customs levy was paid on the export.
	(2)	A person who lodges a return under the Live-stock Levy Collection Regulations about the export of lambs must include in the return details of:
	(a)	how much NRS customs levy was payable on the export of the lambs; and
	(b)	how much NRS customs levy was paid on the export.
	(3)	A person who lodges a return under the Live-stock Levy Collection Regulations about the export of goats must include in the return details of:
	(a)	how much NRS customs levy was payable on the export of the goats; and
	(b)	how much NRS customs levy was paid on the export.
	(4)	A person who lodges a return under the Live-stock Levy Collection Regulations that relates to transactions about sheep, lambs or goats must include in the return a statement of:
	(a)	how much NRS excise levy was payable on:
	(i)	any transaction by which the ownership of sheep was transferred; and
	(ii)	any delivery of sheep to a processor; and
	(iii)	the slaughter of sheep purchased by a processor and held for longer than 30 days before slaughter; and
	(iv)	any other slaughter of sheep; and
	(b)	how much NRS excise levy was paid on each such transaction, delivery and slaughter; and
	(c)	how much NRS excise levy was payable on:
	(i)	any transaction by which the ownership of lambs was transferred; and
	(ii)	any delivery of lambs to a processor; and
	(iii)	the slaughter of lambs purchased by a processor and held for longer than 30 days before slaughter; and
	(iv)	any other slaughter of lambs; and
	(d)	how much NRS excise levy was paid on each such transaction, delivery and slaughter; and
	(e)	how much NRS excise levy was payable on:
	(i)	any transaction by which the ownership of goats was transferred; and
	(ii)	any delivery of goats to a processor; and
	(iii)	the slaughter of goats purchased by a processor and held for longer than 30 days before slaughter; and
	(iv)	any other slaughter of goats; and
	(f)	how much NRS excise levy was paid on each such transaction, delivery or slaughter; and
	(g)	how much NRS excise levy was payable on all such transactions, deliveries and slaughter; and
	(h)	how much NRS excise levy was paid on all such transactions, deliveries and slaughter.
Note   For penalty, see s 24 of the Collection Act.
249	Information in records under Live-stock Levy Collection Regulations
	(1)	A person who is liable to pay NRS customs levy on the export of sheep, lambs or goats for a month or year, and must keep records under the Live-stock Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS customs levy was payable on each export; and
	(b)	how much NRS customs levy was paid on each export.
	(2)	A person who is liable to pay NRS excise levy on a transaction in sheep, lambs or goats, or the delivery or slaughter of sheep, lambs or goats for a month or year, and must keep records under the Live-stock Levy Collection Regulations, must include in the records details of:
	(a)	how much NRS excise levy was payable on each transaction, delivery or slaughter; and
	(b)	how much NRS excise levy was paid on each transaction, delivery or slaughter.
250	Transitional—obligations about returns under Live-stock Levy Collection Regulations
		A person who is required, under subregulation 71 (3), 73 (2), 75 (2), 80 (3) or 82 (2) of the Live-stock Levy Collection Regulations (as in force on 2 July 1998), to include information in a return about a period that includes 1 and 2 July 1998, is taken to have complied with the requirement if the person includes the information required by that subregulation in a return given to the Secretary under this Division.
Part 18	Levy on wheat
251	Meaning of expressions for Part
	(1)	In this Part:
Wheat Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Wheat) Regulations.
	(2)	An expression used in both this Part and Schedule 16 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.
	(3)	An expression used in both this Part and the Wheat Levy Collection Regulations has the same meaning in this Part as in those Regulations.
252	Meaning of value
		In Schedule 16 to the NRS Excise Levy Act and this Part:
value of wheat means its value worked out as set out in regulation 4 of the Wheat Levy Collection Regulations.
Note   Regulation 4 of the Wheat Levy Collection Regulations is as follows (the Levy Act is the Wheat Industry Fund Levy Act 1989):
What is the sale value of wheat
	“4.	(1)	For the purposes of the definition of value in subsection 4A (1) of the Levy Act, the sale value of wheat is:
	(aa)	in the case of seed wheat for sowing—the amount that would constitute the sale price of the wheat if it were not seed wheat for sowing and had been sold at the market price prevailing on the day the wheat was delivered as mentioned in section 5 of the Levy Act; or
	(a)	in the case of pool return wheat or other wheat subject to pooling arrangements—the amount of each payment made for the wheat; or
	(b)	in any other case—the sale price of the wheat:
	(i)	ascertained by reference to sales invoices or other sales documents relating to the wheat; or
	(ii)	if there are no sales invoices or documents of that kind—the amount that would constitute the sale price of the wheat if that wheat had been sold at the market price prevailing on the day the wheat was processed, or delivered, as mentioned in section 5 of the Levy Act.
	“(2)	The value of wheat is to be net of handling, storage, transport and f.o.b. costs.”.]
253	Incorporation with Wheat Levy Collection Regulations
		This Part is incorporated, and must be read as one, with the Wheat Levy Collection Regulations.
Note 1   The operative rate of NRS excise levy on wheat is 0.015% (maximum rate 0.03%) of its value—see clause 5 of Schedule 16 to the NRS Excise Levy Act.
Note 2   Regulation number 254 is intentionally not used.
255	When levy is due for payment (Collection Act, s 6)
		NRS excise levy on wheat is due for payment on the last day for lodging a quarterly return for the wheat under the Wheat Levy Collection Regulations.
Note   For penalty for late payment, see s 15 of the Collection Act.
256	Information in returns under Wheat Levy Collection Regulations
		A person who lodges a quarterly return under the Wheat Levy Collection Regulations must include in the return details of:
	(a)	how much NRS excise levy was payable on the wheat that the return is about; and
	(b)	how much NRS excise levy was payable on the wheat.
Note   For penalty, see s 24 of the Collection Act.
257	Information in records under Wheat Levy Collection Regulations
		A person who is liable to pay NRS excise levy on wheat for a quarter, and must keep records under the Wheat Levy Collection Regulations, must include in the records details, for the quarter, of:
	(a)	how much NRS excise levy was payable on wheat; and
	(b)	how much NRS excise levy was paid on wheat.

Schedule 1	Rate of NRS customs levy on sheep export and NRS excise levy on sheep transactions
Regulations 239 and 240

Column 1
Sale price 
or value

($)	Column 2
Amount of NRS customs levy or NRS excise levy

($)	
5.00	0.0090	
5.10	0.0092	
5.20	0.0094	
5.30	0.0095	
5.40	0.0097	
5.50	0.0099	
5.60	0.0101	
5.70	0.0103	
5.80	0.0104	
5.90	0.0106	
6.00	0.0108	
6.10	0.0110	
6.20	0.0112	
6.30	0.0113	
6.40	0.0115	
6.50	0.0117	
6.60	0.0119	
6.70	0.0121	
6.80	0.0122	
6.90	0.0124	
7.00	0.0126	
7.10	0.0128	
7.20	0.0130	
7.30	0.0131	
7.40	0.0133	
7.50	0.0135	
7.60	0.0137	
7.70	0.0139	
7.80	0.0140	
7.90	0.0142	
8.00	0.0144	
8.10	0.0146	
8.20	0.0148	
8.30	0.0149	
8.40	0.0151	
8.50	0.0153	
8.60	0.0155	
8.70	0.0157	
8.80	0.0158	
8.90	0.0160	
9.00	0.0162	
9.10	0.0164	
9.20	0.0166	
9.30	0.0167	
9.40	0.0169	
9.50	0.0171	
9.60	0.0173	
9.70	0.0175	
9.80	0.0176	
9.90	0.0178	
10.00
or more	0.0180	

Schedule 2	Rate of NRS customs levy on lamb export and NRS excise levy on lamb transactions
Regulations 239 and 240

Column 1
Sale price or value

($)	Column 2
Amount of NRS customs levy or NRS excise levy

 ($)	
5.00	0.0053	
5.10	0.0054	
5.20	0.0055	
5.30	0.0057	
5.40	0.0058	
5.50	0.0059	
5.60	0.0060	
5.70	0.0061	
5.80	0.0062	
5.90	0.0063	
6.00	0.0064	
6.10	0.0065	
6.20	0.0066	
6.30	0.0067	
6.40	0.0068	
6.50	0.0069	
6.60	0.0070	
6.70	0.0071	
6.80	0.0073	
6.90	0.0074	
7.00	0.0075	
7.10	0.0076	
7.20	0.0077	
7.30	0.0078	
7.40	0.0079	
7.50	0.0080	
7.60	0.0081	
7.70	0.0082	
7.80	0.0083	
7.90	0.0084	
8.00	0.0085	
8.10	0.0086	
8.20	0.0087	
8.30	0.0089	
8.40	0.0090	
8.50	0.0091	
8.60	0.0092	
8.70	0.0093	
8.80	0.0094	
8.90	0.0095	
9.00	0.0096	
9.10	0.0097	
9.20	0.0098	
9.30	0.0099	
9.40	0.0100	
9.50	0.0101	
9.60	0.0102	
9.70	0.0103	
9.80	0.0105	
9.90	0.0106	
10.00	0.0107	
10.10	0.0108	
10.20	0.0109	
10.30	0.0110	
10.40	0.0111	
10.50	0.0112	
10.60	0.0113	
10.70	0.0114	
10.80	0.0115	
10.90	0.0116	
11.00	0.0117	
11.10	0.0118	
11.20	0.0119	
11.30	0.0121	
11.40	0.0122	
11.50	0.0123	
11.60	0.0124	
11.70	0.0125	
11.80	0.0126	
11.90	0.0127	
12.00	0.0128	
12.10	0.0129	
12.20	0.0130	
12.30	0.0131	
12.40	0.0132	
12.50	0.0133	
12.60	0.0134	
12.70	0.0135	
12.80	0.0137	
12.90	0.0138	
13.00	0.0139	
13.10	0.0140	
13.20	0.0141	
13.30	0.0142	
13.40	0.0143	
13.50	0.0144	
13.60	0.0145	
13.70	0.0146	
13.80	0.0147	
13.90	0.0148	
14.00	0.0149	
14.10	0.0150	
14.20	0.0151	
14.30	0.0153	
14.40	0.0154	
14.50	0.0155	
14.60	0.0156	
14.70	0.0157	
14.80	0.0158	
14.90	0.0159	
15.00	0.0160	
15.10	0.0161	
15.20	0.0162	
15.30	0.0163	
15.40	0.0164	
15.50	0.0165	
15.60	0.0166	
15.70	0.0167	
15.80	0.0169	
15.90	0.0170	
16.00	0.0171	
16.10	0.0172	
16.20	0.0173	
16.30	0.0174	
16.40	0.0175	
16.50	0.0176	
16.60	0.0177	
16.70	0.0178	
16.80	0.0179	
16.90	0.0180	
17.00	0.0181	
17.10	0.0182	
17.20	0.0183	
17.30	0.0185	
17.40	0.0186	
17.50	0.0187	
17.60	0.0188	
17.70	0.0189	
17.80	0.0190	
17.90	0.0191	
18.00	0.0192	
18.10	0.0193	
18.20	0.0194	
18.30	0.0195	
18.40	0.0196	
18.50	0.0197	
18.60	0.0198	
18.70	0.0199	
18.80	0.0201	
18.90	0.0202	
19.00	0.0203	
19.10	0.0204	
19.20	0.0205	
19.30	0.0206	
19.40	0.0207	
19.50	0.0208	
19.60	0.0209	
19.70	0.0210	
19.80	0.0211	
19.90	0.0212	
20.00	0.0213	
20.10	0.0214	
20.20	0.0215	
20.30	0.0217	
20.40	0.0218	
20.50	0.0219	
20.60	0.0220	
20.70	0.0221	
20.80	0.0222	
20.90	0.0223	
21.00	0.0224	
21.10	0.0225	
21.20	0.0226	
21.30	0.0227	
21.40	0.0228	
21.50	0.0229	
21.60	0.0230	
21.70	0.0231	
21.80	0.0233	
21.90	0.0234	
22.00	0.0235	
22.10	0.0236	
22.20	0.0237	
22.30	0.0238	
22.40	0.0239	
22.50	0.0240	
22.60	0.0241	
22.70	0.0242	
22.80	0.0243	
22.90	0.0244	
23.00	0.0245	
23.10	0.0246	
23.20	0.0247	
23.30	0.0249	
23.40	0.0250	
23.50	0.0251	
23.60	0.0252	
23.70	0.0253	
23.80	0.0254	
23.90	0.0255	
24.00	0.0256	
24.10	0.0257	
24.20	0.0258	
24.30	0.0259	
24.40	0.0260	
24.50	0.0261	
24.60	0.0262	
24.70	0.0263	
24.80	0.0265	
24.90	0.0266	
25.00	0.0267	
25.10	0.0268	
25.20	0.0269	
25.30	0.0270	
25.40	0.0271	
25.50	0.0272	
25.60	0.0273	
25.70	0.0274	
25.80	0.0275	
25.90	0.0276	
26.00	0.0277	
26.10	0.0278	
26.20	0.0279	
26.30	0.0281	
26.40	0.0282	
26.50	0.0283	
26.60	0.0284	
26.70	0.0285	
26.80	0.0286	
26.90	0.0287	
27.00	0.0288	
27.10	0.0289	
27.20	0.0290	
27.30	0.0291	
27.40	0.0292	
27.50	0.0293	
27.60	0.0294	
27.70	0.0295	
27.80	0.0297	
27.90	0.0298	
28.00	0.0299	
28.10	0.0300	
28.20	0.0301	
28.30	0.0302	
28.40	0.0303	
28.50	0.0304	
28.60	0.0305	
28.70	0.0306	
28.80	0.0307	
28.90	0.0308	
29.00	0.0309	
29.10	0.0310	
29.20	0.0311	
29.30	0.0313	
29.40	0.0314	
29.50	0.0315	
29.60	0.0316	
29.70	0.0317	
29.80	0.0318	
29.90	0.0319	
30.00	0.0320	
30.10	0.0321	
30.20	0.0322	
30.30	0.0323	
30.40	0.0324	
30.50	0.0325	
30.60	0.0326	
30.70	0.0327	
30.80	0.0329	
30.90	0.0330	
31.00	0.0331	
31.10	0.0332	
31.20	0.0333	
31.30	0.0334	
31.40	0.0335	
31.50	0.0336	
31.60	0.0337	
31.70	0.0338	
31.80	0.0339	
31.90	0.0340	
32.00	0.0341	
32.10	0.0342	
32.20	0.0343	
32.30	0.0345	
32.40	0.0346	
32.50	0.0347	
32.60	0.0348	
32.70	0.0349	
32.80	0.0350	
32.90	0.0351	
33.00	0.0352	
33.10	0.0353	
33.20	0.0354	
33.30	0.0355	
33.40	0.0356	
33.50	0.0357	
33.60	0.0358	
33.70	0.0359	
33.80	0.0361	
33.90	0.0362	
34.00	0.0363	
34.10	0.0364	
34.20	0.0365	
34.30	0.0366	
34.40	0.0367	
34.50	0.0368	
34.60	0.0369	
34.70	0.0370	
34.80	0.0371	
34.90	0.0372	
35.00	0.0373	
35.10	0.0374	
35.20	0.0375	
35.30	0.0377	
35.40	0.0378	
35.50	0.0379	
35.60	0.0380	
35.70	0.0381	
35.80	0.0382	
35.90	0.0383	
36.00	0.0384	
36.10	0.0385	
36.20	0.0386	
36.30	0.0387	
36.40	0.0388	
36.50	0.0389	
36.60	0.0390	
36.70	0.0391	
36.80	0.0393	
36.90	0.0394	
37.00	0.0395	
37.10	0.0396	
37.20	0.0397	
37.30	0.0398	
37.40	0.0399	
37.50	0.0400	
37.60	0.0401	
37.70	0.0402	
37.80	0.0403	
37.90	0.0404	
38.00	0.0405	
38.10	0.0406	
38.20	0.0407	
38.30	0.0409	
38.40	0.0410	
38.50	0.0411	
38.60	0.0412	
38.70	0.0413	
38.80	0.0414	
38.90	0.0415	
39.00	0.0416	
39.10	0.0417	
39.20	0.0418	
39.30	0.0419	
39.40	0.0420	
39.50	0.0421	
39.60	0.0422	
39.70	0.0423	
39.80	0.0425	
39.90	0.0426	
40.00	0.0427	
40.10	0.0428	
40.20	0.0429	
40.30	0.0430	
40.40	0.0431	
40.50	0.0432	
40.60	0.0433	
40.70	0.0434	
40.80	0.0435	
40.90	0.0436	
41.00	0.0437	
41.10	0.0438	
41.20	0.0439	
41.30	0.0441	
41.40	0.0442	
41.50	0.0443	
41.60	0.0444	
41.70	0.0445	
41.80	0.0446	
41.90	0.0447	
42.00	0.0448	
42.10	0.0449	
42.20	0.0450	
42.30	0.0451	
42.40	0.0452	
42.50	0.0453	
42.60	0.0454	
42.70	0.0455	
42.80	0.0457	
42.90	0.0458	
43.00	0.0459	
43.10	0.0460	
43.20	0.0461	
43.30	0.0462	
43.40	0.0463	
43.50	0.0464	
43.60	0.0465	
43.70	0.0466	
43.80	0.0467	
43.90	0.0468	
44.00	0.0469	
44.10	0.0470	
44.20	0.0471	
44.30	0.0473	
44.40	0.0474	
44.50	0.0475	
44.60	0.0476	
44.70	0.0477	
44.80	0.0478	
44.90	0.0479	
45.00	0.0480	
45.10	0.0481	
45.20	0.0482	
45.30	0.0483	
45.40	0.0484	
45.50	0.0485	
45.60	0.0486	
45.70	0.0487	
45.80	0.0489	
45.90	0.0490	
46.00	0.0491	
46.10	0.0492	
46.20	0.0493	
46.30	0.0494	
46.40	0.0495	
46.50	0.0496	
46.60	0.0497	
46.70	0.0498	
46.80	0.0499	
46.90	0.0500	
47.00	0.0501	
47.10	0.0502	
47.20	0.0503	
47.30	0.0505	
47.40	0.0506	
47.50	0.0507	
47.60	0.0508	
47.70	0.0509	
47.80	0.0510	
47.90	0.0511	
48.00	0.0512	
48.10	0.0513	
48.20	0.0514	
48.30	0.0515	
48.40	0.0516	
48.50	0.0517	
48.60	0.0518	
48.70	0.0519	
48.80	0.0521	
48.90	0.0522	
49.00	0.0523	
49.10	0.0524	
49.20	0.0525	
49.30	0.0526	
49.40	0.0527	
49.50	0.0528	
49.60	0.0529	
49.70	0.0530	
49.80	0.0531	
49.90	0.0532	
50.00	0.0533	
50.10	0.0534	
50.20	0.0535	
50.30	0.0537	
50.40	0.0538	
50.50	0.0539	
50.60	0.0540	
50.70	0.0541	
50.80	0.0542	
50.90	0.0543	
51.00	0.0544	
51.10	0.0545	
51.20	0.0546	
51.30	0.0547	
51.40	0.0548	
51.50	0.0549	
51.60	0.0550	
51.70	0.0551	
51.80	0.0553	
51.90	0.0554	
52.00	0.0555	
52.10	0.0556	
52.20	0.0557	
52.30	0.0558	
52.40	0.0559	
52.50	0.0560	
52.60	0.0561	
52.70	0.0562	
52.80	0.0563	
52.90	0.0564	
53.00	0.0565	
53.10	0.0566	
53.20	0.0567	
53.30	0.0569	
53.40	0.0570	
53.50	0.0571	
53.60	0.0572	
53.70	0.0573	
53.80	0.0574	
53.90	0.0575	
54.00	0.0576	
54.10	0.0577	
54.20	0.0578	
54.30	0.0579	
54.40	0.0580	
54.50	0.0581	
54.60	0.0582	
54.70	0.0583	
54.80	0.0585	
54.90	0.0586	
55.00	0.0587	
55.10	0.0588	
55.20	0.0589	
55.30	0.0590	
55.40	0.0591	
55.50	0.0592	
55.60	0.0593	
55.70	0.0594	
55.80	0.0595	
55.90	0.0596	
56.00	0.0597	
56.10	0.0598	
56.20	0.0599	
56.30	0.0601	
56.40	0.0602	
56.50	0.0603	
56.60	0.0604	
56.70	0.0605	
56.80	0.0606	
56.90	0.0607	
57.00	0.0608	
57.10	0.0609	
57.20	0.0610	
57.30	0.0611	
57.40	0.0612	
57.50	0.0613	
57.60	0.0614	
57.70	0.0615	
57.80	0.0617	
57.90	0.0618	
58.00	0.0619	
58.10	0.0620	
58.20	0.0621	
58.30	0.0622	
58.40	0.0623	
58.50	0.0624	
58.60	0.0625	
58.70	0.0626	
58.80	0.0627	
58.90	0.0628	
59.00	0.0629	
59.10	0.0630	
59.20	0.0631	
59.30	0.0633	
59.40	0.0634	
59.50	0.0635	
59.60	0.0636	
59.70	0.0637	
59.80	0.0638	
59.90	0.0639	
60.00	0.0640	
60.10	0.0641	
60.20	0.0642	
60.30	0.0643	
60.40	0.0644	
60.50	0.0645	
60.60	0.0646	
60.70	0.0647	
60.80	0.0649	
60.90	0.0650	
61.00	0.0651	
61.10	0.0652	
61.20	0.0653	
61.30	0.0654	
61.40	0.0655	
61.50	0.0656	
61.60	0.0657	
61.70	0.0658	
61.80	0.0659	
61.90	0.0660	
62.00	0.0661	
62.10	0.0662	
62.20	0.0663	
62.30	0.0665	
62.40	0.0666	
62.50	0.0667	
62.60	0.0668	
62.70	0.0669	
62.80	0.0670	
62.90	0.0671	
63.00	0.0672	
63.10	0.0673	
63.20	0.0674	
63.30	0.0675	
63.40	0.0676	
63.50	0.0677	
63.60	0.0678	
63.70	0.0679	
63.80	0.0681	
63.90	0.0682	
64.00	0.0683	
64.10	0.0684	
64.20	0.0685	
64.30	0.0686	
64.40	0.0687	
64.50	0.0688	
64.60	0.0689	
64.70	0.0690	
64.80	0.0691	
64.90	0.0692	
65.00	0.0693	
65.10	0.0694	
65.20	0.0695	
65.30	0.0697	
65.40	0.0698	
65.50	0.0699	
65.60	0.0700	
65.70	0.0701	
65.80	0.0702	
65.90	0.0703	
66.00	0.0704	
66.10	0.0705	
66.20	0.0706	
66.30	0.0707	
66.40	0.0708	
66.50	0.0709	
66.60	0.0710	
66.70	0.0711	
66.80	0.0713	
66.90	0.0714	
67.00	0.0715	
67.10	0.0716	
67.20	0.0717	
67.30	0.0718	
67.40	0.0719	
67.50	0.0720	
67.60	0.0721	
67.70	0.0722	
67.80	0.0723	
67.90	0.0724	
68.00	0.0725	
68.10	0.0726	
68.20	0.0727	
68.30	0.0729	
68.40	0.0730	
68.50	0.0731	
68.60	0.0732	
68.70	0.0733	
68.80	0.0734	
68.90	0.0735	
69.00	0.0736	
69.10	0.0737	
69.20	0.0738	
69.30	0.0739	
69.40	0.0740	
69.50	0.0741	
69.60	0.0742	
69.70	0.0743	
69.80	0.0745	
69.90	0.0746	
70.00	0.0747	
70.10	0.0748	
70.20	0.0749	
70.30	0.0750	
70.40	0.0751	
70.50	0.0752	
70.60	0.0753	
70.70	0.0754	
70.80	0.0755	
70.90	0.0756	
71.00	0.0757	
71.10	0.0758	
71.20	0.0759	
71.30	0.0761	
71.40	0.0762	
71.50	0.0763	
71.60	0.0764	
71.70	0.0765	
71.80	0.0766	
71.90	0.0767	
72.00	0.0768	
72.10	0.0769	
72.20	0.0770	
72.30	0.0771	
72.40	0.0772	
72.50	0.0773	
72.60	0.0774	
72.70	0.0775	
72.80	0.0777	
72.90	0.0778	
73.00	0.0779	
73.10	0.0780	
73.20	0.0781	
73.30	0.0782	
73.40	0.0783	
73.50	0.0784	
73.60	0.0785	
73.70	0.0786	
73.80	0.0787	
73.90	0.0788	
74.00	0.0789	
74.10	0.0790	
74.20	0.0791	
74.30	0.0793	
74.40	0.0794	
74.50	0.0795	
74.60	0.0796	
74.70	0.0797	
74.80	0.0798	
74.90	0.0799	
75.00
or more	0.0800	

Note
1.	Made by the Governor-General on 18 June 1998, administered by the Minister for Primary Industries and Energy, and notified in the Commonwealth of Australia Gazette on 25 June 1998.