Primary Industries (Excise) Levies Regulations 1999

Statutory Rules No. 302, 1999

made under the

Primary Industries (Excise) Levies Act 1999

Compilation No. 112

Compilation date: 11 April 2024

Includes amendments: F2024L00297

Registered: 12 April 2024

About this compilation

This compilation

This is a compilation of the Primary Industries (Excise) Levies Regulations 1999 that shows the text of the law as amended and in force on 11 April 2024 (the compilation date).

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

Uncommenced amendments

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

Application, saving and transitional provisions for provisions and amendments

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

Editorial changes

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

Modifications

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

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

1 Name of Regulations

3 Definitions for these Regulations generally

3A Net GST not included in price of product

4 Incorporation of the Collection Regulations

5 Rates of levy and other matters

Schedule 1—Beef production

2 Amounts of levy

Schedule 2—Buffalo slaughter

1 Amount of levy

Schedule 3—Cattle transactions

2 When levy is not imposed

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

4 Amounts of levy for lot‑fed cattle

5 EADR levy

Schedule 4—Coarse grains

Part 1—Product levy

1 Definitions for Schedule 4

2 What is the sale value of leviable coarse grain

3 Leviable coarse grain—prescribed grains

4 Rates of levy

Part 2—Special purpose levies

5 PHA levy

6 EPPR levy

Schedule 5—Cotton

Part 1—Product levy

1 Rate of levy

Part 2—Special purpose levies

2 PHA levy

3 EPPR levy

Schedule 6—Dairy produce

1 Definitions for Schedule 6

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

3 EADR levy

Schedule 7—Deer slaughter

1 Cold dressed carcase weight

2 Dressed carcase

3 Hot dressed carcase weight

4 Prescribed amount

Schedule 8—Deer velvet

1 Rate of levy—sale of deer velvet

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

Schedule 9—Dried fruits

1 Rates of levy

Schedule 10—Forest industries products

1 Rates of levy

2 Average value of a class of logs

3 Exemption from levy

4 Prescribed industry bodies

Schedule 11—Goat fibre

Schedule 12—Grain legumes

Part 1—Product levy

2 What is the value of leviable grain legumes

3 Leviable grain legumes—prescribed grains

4 Rate of levy

Part 2—Special purpose levies

5 PHA levy

6 EPPR levy

Schedule 13—Grapes

1A Definition for Schedule 13

1 Standard amount

2 PHA levy

3 EPPR levy

Schedule 14—Honey

Part 1—Product levy

1A Exemption—sale of honey

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

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

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

Part 2—Special purpose levies

3 PHA levy

4 EPPR levy

Schedule 15—Horticultural products

Part 1—Definitions

1.1 Definitions for Schedule 15

Part 2—Almonds

Division 2.1—Product levy

2.1 Almonds are leviable horticultural products

2.4 Rates of levy—research and development component

2.5 What is the eligible industry body for almonds

Division 2.2—Special purpose levies

2.6 EPPR levy

Part 3—Apples and pears

Division 3.1—Product levy

3.1 Apples and pears are leviable horticultural products

3.2 Apples and pears that are exempt from levy

3.3 Rates of levy—marketing component

3.4 Rates of levy—research and development component

3.5 What is the eligible industry body for apples and pears

Division 3.2—Special purpose levies

3.6 PHA levy

3.7 EPPR levy

Part 4—Avocados

Division 4.1—Product levy

4.1 Avocados are leviable horticultural products

4.2 Avocados that are exempt from levy

4.3 Rate of levy—marketing component

4.4 Rate of levy—research and development component

4.5 What is the eligible industry body for avocados

Division 4.2—Special purpose levies

4.6 EPPR levy

4.7 PHA levy

Part 5—Cherries

Division 5.1—Product levy

5.1 Cherries are leviable horticultural products

5.2 Cherries that are exempt from levy

5.3 Rate of levy—marketing component

5.4 Rate of levy—research and development component

5.5 What is the eligible industry body for cherries

Division 5.2—Special purpose levies

5.6 EPPR levy

5.7 PHA levy

Part 6—Chestnuts

6.1 Chestnuts are leviable horticultural products

6.2 Chestnuts that are exempt from levy

6.3 Rate of levy—marketing component

6.4 Rate of levy—research and development component

6.5 What is the eligible industry body for chestnuts

6.6 PHA levy

6.7 EPPR levy

Part 7—Citrus

Division 7.1—Product levy

7.1 Citrus are leviable horticultural products

7.2 Citrus that are exempt from levy

7.3 Rates of levy—marketing component

7.4 Rates of levy—research and development component

7.5 What is the eligible industry body for citrus

Division 7.2—Special purpose levies

7.6 PHA levy

7.7 EPPR levy

Part 8—Custard apples

8.1 Custard apples are leviable horticultural products

8.2 Custard apples that are exempt from levy

8.3 Rates of levy—marketing component

8.4 Rates of levy—research and development component

8.5 What is the eligible industry body for custard apples

Part 9—Dried fruits

Division 9.1—Product levy

9.1 Definitions for Part 9

9.2 Dried fruits are leviable horticultural products

9.3 Rate of levy—marketing component

9.4 Rates of levy—research and development component

9.4A What is the eligible industry body for dried fruits

Division 9.2—Special purpose levies

9.4B PHA levy

9.5 EPPR levy

Part 10—Macadamia nuts

Division 10.1—Product levy

10.1 Macadamia nuts are leviable horticultural products

10.2 Macadamia nuts that are exempt from levy

10.3 Rate of levy—marketing component

10.4 Rate of levy—research and development component

10.5 What is the eligible industry body for macadamia nuts

Division 10.2—Special purpose levies

10.6 EPPR levy

Part 11—Nashi

11.1 Nashi are leviable horticultural products

11.2 Nashi that are exempt from levy

11.4 Rate of levy—research and development component

11.5 What is the eligible industry body for nashi

Part 12—Nursery products

12.1 Definitions for Part 12

12.2 Potted plants are leviable horticultural products

12.3 Rate of levy—marketing component

12.4 Rate of levy—research and development component

12.5 Eligible industry body

12.6 PHA levy

12.7 EPPR levy

Part 13—Passionfruit

13.1 Passionfruit are leviable horticultural products

13.2 Passionfruit that are exempt from levy

13.3 Rates of levy—marketing component

13.4 Rates of levy—research and development component

13.5 What is the eligible industry body for passionfruit

Part 14—Potatoes

Division 14.1—Product levy

14.1 Potatoes are leviable horticultural products

14.2 Potatoes that are exempt from levy

14.4 Rates of levy—research and development component

14.5 What are the eligible industry bodies for potatoes

Division 14.2—Special purpose levies

14.6 PHA levy

14.7 EPPR levy

Part 15—Stone fruit

Division 15.1—Product levy

15.1 Stone fruit are leviable horticultural products

15.2 Stone fruit that are exempt from levy

15.3 Rate of levy—marketing component

15.4 Rate of levy—research and development component

15.5 What is the eligible industry body for stone fruit

Division 15.2—Special purpose levies

15.5A PHA levy

15.6 EPPR levy

Part 16—Strawberries

Division 16.1—Product levy

16.1 Strawberries are leviable horticultural products

16.2 Imposition of levy

16.3 Presumed production in Australia

16.4 Rate of levy—research and development component

16.5 What is the eligible industry body for strawberries

Division 16.2—Special purpose levies

16.6 PHA levy

16.7 EPPR levy

Part 17—Vegetables

Division 17.1—Product levy

17.1 Application

17.2 Vegetables are leviable horticultural products

17.5 Rate of levy—research and development component

17.6 What is the eligible industry body for vegetables

17.7 Transitional

Division 17.2—Special purpose levies

17.8 PHA levy

17.9 EPPR levy

Part 18—Agaricus mushrooms

18.1 Agaricus mushrooms are leviable horticultural products

18.2 Imposition of levy

18.3 Presumed production in Australia

18.4 Agaricus mushrooms that are exempt from levy

18.5 Rate of levy—marketing component

18.6 Rate of levy—research and development component

18.8 What is the eligible industry body for Agaricus mushrooms

Part 19—Hard onions

Division 19.1—Product levy

19.1 Hard onions are leviable horticultural products

19.3 Rate of Levy—marketing component

19.4 Rate of levy—research and development component

19.5 What is the eligible industry body for hard onions

Division 19.2—Special purpose levies

19.6 PHA levy

19.7 EPPR levy

Part 20—Table grapes

Division 20.1—Product levy

20.1 Table grapes are leviable horticultural products

20.2 Table grapes that are exempt from levy

20.3 Rate of levy—marketing component

20.4 Rate of levy—research and development component

20.5 What is the eligible industry body for table grapes

Division 20.2—Special purpose levies

20.6 EPPR levy

Part 21—Mangoes

Division 21.1—Product levy

21.1 Mangoes are leviable horticultural products

21.2 Mangoes that are exempt from levy

21.3 Rate of levy—marketing component

21.4 Rate of levy—research and development component

21.5 What is the eligible industry body for mangoes

Division 21.2—Special purpose levies

21.5A PHA levy

21.6 EPPR levy

Part 22—Papaya

22.1 Definition for Part 22

22.2 Papayas are leviable horticultural products

22.3 Papayas that are exempt from levy

22.4 Rate of levy—marketing component

22.5 Rate of levy—research and development component

22.6 What is the eligible industry body for papaya

Part 23—Lychees

23.1 Definition for Part 23

23.2 Lychees are leviable horticultural products

23.3 Lychees that are exempt from levy

23.4 Rate of levy—marketing component

23.5 Rate of levy—research and development component

23.6 What is the eligible industry body for lychees

Part 24—Persimmons

24.1 Persimmons are leviable horticultural products

24.2 Persimmons that are exempt from levy

24.3 Rate of levy—marketing component

24.4 Rate of levy—research and development component

24.5 What is the eligible industry body for persimmons

Part 25—Rubus (raspberry, blackberry etc)

Division 25.1—Product levy

25.1 Definition for Part 25

25.2 Rubus are leviable horticultural products

25.3 Rubus that are exempt from levy

25.4 Rate of levy—marketing component

25.5 Rate of levy—research and development component

25.6 What is the eligible industry body for rubus

Division 25.2—Special purpose levies

25.7 PHA levy

Part 26—Turf

26.1 Turf is a leviable horticultural product

26.2 Turf that is exempt from levy

26.3 Rate of levy—marketing component

26.4 Rate of levy—research and development component

26.5 What is the eligible industry body for turf

Part 27—Bananas

Division 27.1—Product levy

27.1 Bananas are leviable horticultural products

27.2 Bananas that are exempt from levy

27.3 Rate of levy—marketing component

27.4 Rate of levy—research and development component

27.5 What is the eligible industry body for bananas

Division 27.2—Special purpose levies

27.6 PHA levy

27.7 EPPR levy

Part 28—Pineapples

Division 28.1—Product levy

28.1 Pineapples are leviable horticultural products

28.2 Pineapples that are exempt from levy

28.3 Rate of levy—marketing component

28.4 Rate of levy—research and development component

28.5 What is the eligible industry body for pineapples

Division 28.2—Special purpose levies

28.6 PHA levy

28.7 EPPR levy

Part 29—Olives

Division 29.1—Product Levy

29.1 Definition for Part 29

29.2 Olives are leviable horticultural products

29.3 Olives that are exempt from levy

29.5 Rate of levy—research and development component

29.5A What is the eligible industry body for olives

Division 29.2—Special purpose levies

29.6 EPPR levy

29.7 PHA levy

29.8 Who pays the levy

Part 30—Sweet potatoes

Division 30.1—Product levy

30.1 Sweet potatoes are leviable horticultural products

30.2 Rates of levy—marketing component

30.3 Rates of levy—research and development component

30.4 What is the eligible industry body for sweet potatoes

Division 30.2—Special purpose levies

30.5 PHA levy

30.6 EPPR levy

Part 31—Melons

Division 31.1—Product levy

31.1 Melons are leviable horticultural products

31.2 Melons that are exempt from levy

31.3 Rate of levy—research and development component

31.4 What is the eligible industry body for melons

Division 31.2—Special purpose levies

31.5 PHA levy

31.6 EPPR levy

Schedule 16—Laying chickens

1 Rate of levy

2 EADR levy

Schedule 17—Live‑stock slaughter

2 Amounts of levy—sheep

3 Amounts of levy—lambs

4 Amounts of levy—goats

Schedule 18—Live‑stock transactions

1 Definitions for Schedule 18

2 Sale price

3 When levy is not imposed

4 Amounts of levy—sheep

5 Amounts of levy—lambs

6 Amounts of levy—goats

7 EADR levy

Schedule 19—Meat chickens

1 Rate of levy

2 EADR levy

Schedule 20—Oilseeds

Part 1—Product levy

2 What is the value of leviable oilseeds

3 Rate of levy

Part 2—Special purpose levies

4 PHA levy

5 EPPR levy

Schedule 21—Pasture seeds

Schedule 22—Pig slaughter

1 Amounts of levy

2 EADR levy

Schedule 23—Rice

Part 1—Product levy

1 Leviable rice varieties

2 Rate of levy

Part 2—Special purpose levies

3 PHA levy

4 EPPR levy

Schedule 24—Sugar cane

Part 1—Product levy

1 What are the sugar industry organisations

Part 2—Special purpose levies

3 EPPR levy

Schedule 25—Wheat

Part 1—Product levy

1 Definition for Schedule 25

2 What is the sale value of wheat

3 What is the minimum amount

4 What is the rate of levy

Part 2—Special purpose levies

5 PHA levy

6 EPPR levy

Schedule 26—Wine grapes

Part 1—Product levy

1 Definitions for Schedule 26

2 Rate of levy on prescribed goods

3 Research amount

4 Gross value of production for prescribed goods

Part 2—Special purpose levies

5 PHA levy

6 EPPR levy

Schedule 27—Other levies

Part 1—Macropods

1.1 Definitions

1.2 Imposition of levy

1.3 Rate of levy

1.4 Who pays the levy

Part 2—Wool

2.1 Imposition of levy

2.2 Sale value

2.3 Rate of levy

2.4 Who pays the levy

Part 3—Farmed prawns

Division 3.1—Definitions for this Part

3.1 Meaning of farmed prawns

Division 3.2—Product levy

3.2 Imposition of levy

3.3 Rate of levy

3.4 Who pays the levy

Division 3.3—Special purpose levies

3.5 White spot disease repayment levy

Part 4—Eggs

4.1 Definitions for Part 4

4.2 Imposition of levy

4.3 Presumed production in Australia

4.4 Rate of levy—promotional component

4.5 Who pays the levy

Part 5—Bees

5.1 Definitions for Part 5

5.2 Imposition of levy

5.3 Rate of levy—research and development component

5.4 Who pays the levy

5.5 Queen bees that are exempt from levy

Part 7—Ratites (ostriches)

7.1 Imposition of levy

7.2 Rate of levy

7.3 Who pays the levy

Part 8—Forest growers

Division 8.1—Product levy

8.1 Definitions

8.2 Imposition of levy

8.3 Rate of levy

8.4 Who pays the levy

Division 8.2—Special purpose levies

8.5 PHA levy

8.6 EPPR levy

Division 8.3—Exemption from levy

8.7 Exemption from levy

Part 9—Ginger

Division 9.1—Definitions for this Part

9.1 Definition

Division 9.2—Product levy

9.2 Imposition of levy

9.3 Rate of levy—research and development component

9.4 Who pays the levy

Division 9.3—Special purpose levies

9.5 EPPR levy

Part 10—Seed cotton

10.1 Definitions

10.2 Levy

10.3 PHA levy

10.4 EPPR levy

10.5 Who pays the levy

Part 11—Tea tree oil

Division 11.1—Product levy

11.1 Definitions

11.2 Imposition of levy

11.3 Rate of levy

11.4 Who pays the levy

Division 11.2—EPPR levy

11.5 Imposition and rate of EPPR levy

11.6 Who pays the EPPR levy

Division 11.3—Exemption from levy

11.7 Exemption from levy

Part 12—Thoroughbred horses

12.1 Imposition of levy

12.2 Rate of levy

12.3 Who pays the levy

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Reader’s Guide

How to use these Regulations

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

What these Regulations do

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

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

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

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

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

How these Regulations are arranged

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

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

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

What are the levy rates?

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

What other legislation needs to be read?

The Customs Charges Act

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

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

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

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

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

The National Residue Survey Levies legislation

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

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

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

1  Name of Regulations

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

3  Definitions for these Regulations generally

 (1) In these Regulations:

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

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

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

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

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

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

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

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

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

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

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

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

3A  Net GST not included in price of product

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

 (2) In this regulation:

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

4  Incorporation of the Collection Regulations

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

5  Rates of levy and other matters

  The Schedules have effect.

Schedule 1—Beef production

2  Amounts of levy

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

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

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

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

Schedule 2—Buffalo slaughter

1  Amount of levy

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

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

Schedule 3—Cattle transactions

(regulation 5)

2  When levy is not imposed

 (1) In this clause:

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

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

 (a) the cattle are slaughtered for consumption:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

4  Amounts of levy for lot‑fed cattle

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

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

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

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

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

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

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

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

5  EADR levy

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

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

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

Schedule 4—Coarse grains

Part 1—Product levy

1  Definitions for Schedule 4

  In this Schedule:

canary seed means the grain harvested from Phalaris canariensis.

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

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

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

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

2  What is the sale value of leviable coarse grain

 (1) In this clause:

grain means leviable coarse grain.

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

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

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

 (c) in any other case:

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

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

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

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

3  Leviable coarse grain—prescribed grains

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

 (a) canary seed;

 (b) grain sorghum;

 (c) maize;

 (d) millet.

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

4  Rates of levy

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

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

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

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

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

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

Part 2—Special purpose levies

5  PHA levy

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

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

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

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

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

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

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

6  EPPR levy

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

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

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

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

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

Schedule 5—Cotton

Part 1—Product levy

1  Rate of levy

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

Part 2—Special purpose levies

2  PHA levy

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

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

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

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

3  EPPR levy

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

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

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

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

Schedule 6—Dairy produce

1  Definitions for Schedule 6

  In this Schedule:

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

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

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

 (1) For paragraph 10(1)(a) of Schedule 6 to the Excise Levies Act, the following milk fat rates are prescribed:

 (a) for a dairy service levy—2.8683 cents per kilogram;

 (b) for an Australian Animal Health Council levy—0.0580 of a cent per kilogram.

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

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

 (a) for a dairy service levy—6.9914 cents per kilogram;

 (b) for an Australian Animal Health Council levy—0.1385 of a cent per kilogram.

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

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

3  EADR levy

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

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

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

Schedule 7—Deer slaughter

(regulation 5)

1  Cold dressed carcase weight

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

2  Dressed carcase

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

 (a) bleeding; and

 (b) skinning; and

 (c) the removal of the internal digestive, respiratory, excretory, reproductive and circulatory organs; and

 (d) minimum trimming (as required by the appropriate inspecting authority under any law of the Commonwealth, or of a State or Territory) for the carcase to be passed as being fit for human consumption; and

 (e) the removal of:

 (i) the head (severed between the occipital bone and the first cervical vertebra); and

 (ii) the feet (severed between the knee joint (carpus and metacarpus) and the hock joint (tarsus and metatarsus)); and

 (iii) so much of the tail as is longer than 5 coccygeal vertebrae; and

 (iv) the thick skirt (by separating the connective tissue as close to the bodies of the lumbar vertebrae as possible); and

 (v) the kidney, the kidney knob and the pelvic channel fat; and

 (vi) in the case of a doe—the udder, or the udder and the cod fat; and

 (vii) in the case of a stag—the penis and testes.

3  Hot dressed carcase weight

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

4  Prescribed amount

  For paragraph (a) of the definition of prescribed amount in subclause 3(4) of Schedule 7 to the Excise Levies Act, the amount for hot dressed carcase weight, cold dressed carcase weight or deemed carcase weight is 2 cents.

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

Schedule 8—Deer velvet

(regulation 5)

1  Rate of levy—sale of deer velvet

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

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

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

Schedule 9—Dried fruits

1  Rates of levy

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

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

 (b) for dried plums—$0.00 per tonne;

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

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

Schedule 10—Forest industries products

(regulation 5)

1  Rates of levy

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

2  Average value of a class of logs

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

where:

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

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

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

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

3  Exemption from levy

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

 (a) levy; and

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

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

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

4  Prescribed industry bodies

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

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

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

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

Schedule 11—Goat fibre

(regulation 5)

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

Schedule 12—Grain legumes

Part 1—Product levy

2  What is the value of leviable grain legumes

 (1) In this clause:

grain legumes means leviable grain legumes.

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

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

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

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

 (c) in any other case:

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

 (ii) if there are no sales invoices or other sales documents for the grain legumes—the amount that would be the sale price of the grain legumes if they had been sold at the market price on the day the grain legumes were delivered, or processed, as mentioned in subclause 5(1) of Schedule 12 to the Excise Levies Act.

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

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

3  Leviable grain legumes—prescribed grains

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

 (a) Cajanus cajan;

 (b) Cicer arietinum;

 (c) Lens culinaris;

 (d) Phaseolus vulgaris;

 (e) Vicia faba;

 (f) Vigna mungo;

 (g) Vigna radiata;

 (h) Vicia sativa;

 (i) Vigna unguiculata;

 (j) Vigna vexillata.

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

4  Rate of levy

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

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

Part 2—Special purpose levies

5  PHA levy

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

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

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

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

6  EPPR levy

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

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

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

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

Schedule 13—Grapes

1A  Definition for Schedule 13

  In this Schedule:

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

Note: Prescribed goods includes:

(a) fresh grapes; and

(b) dried grapes; and

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

 being grapes or grape juice produced in Australia.

1  Standard amount

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

2  PHA levy

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

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

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

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

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

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

3  EPPR levy

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

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

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

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

Schedule 14—Honey

(regulation 5)

Part 1—Product levy

1A  Exemption—sale of honey

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

 (a) that honey; and

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

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

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

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

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

 (a) that honey; and

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

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

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

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

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

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

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

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

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

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

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

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

Part 2—Special purpose levies

3  PHA levy

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

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

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

4  EPPR levy

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

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

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

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

Schedule 15—Horticultural products

Part 1—Definitions

1.1  Definitions for Schedule 15

  In this Schedule:

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

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

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

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

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

Part 2—Almonds

Division 2.1—Product levy

2.1  Almonds are leviable horticultural products

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

Note: Clauses 2.2 and 2.3 intentionally not used.

2.4  Rates of levy—research and development component

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

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

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

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

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

2.5  What is the eligible industry body for almonds

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

Division 2.2—Special purpose levies

2.6  EPPR levy

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

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

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

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

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

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

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

Part 3—Apples and pears

Division 3.1—Product levy

3.1  Apples and pears are leviable horticultural products

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

3.2  Apples and pears that are exempt from levy

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

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

 (i) sold by the producer by retail sale;

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

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

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

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

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

3.3  Rates of levy—marketing component

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

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

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

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

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

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

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

3.4  Rates of levy—research and development component

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

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

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

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

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

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

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

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

3.5  What is the eligible industry body for apples and pears

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

Division 3.2—Special purpose levies

3.6  PHA levy

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

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

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

3.7  EPPR levy

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

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

 (a) the rate of EPPR levy on apples is 0.05 of a cent per kilogram of apples; and

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

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

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

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

Part 4—Avocados

Division 4.1—Product levy

4.1  Avocados are leviable horticultural products

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

4.2  Avocados that are exempt from levy

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

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

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

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

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

4.3  Rate of levy—marketing component

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

4.4  Rate of levy—research and development component

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

 (a) 2.9 cents per kilogram of fresh avocados; and

 (b) 1 cent per kilogram of processing avocados.

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

4.5  What is the eligible industry body for avocados

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

Division 4.2—Special purpose levies

4.6  EPPR levy

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

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

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

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

4.7  PHA levy

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

 (2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of the levy for fresh avocados is 0.1 cents per kilogram.

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

Part 5—Cherries

Division 5.1—Product levy

5.1  Cherries are leviable horticultural products

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

5.2  Cherries that are exempt from levy

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

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

5.3  Rate of levy—marketing component

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

5.4  Rate of levy—research and development component

  For subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy is 5 cents per kilogram of cherries.

5.5  What is the eligible industry body for cherries

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

Division 5.2—Special purpose levies

5.6  EPPR levy

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

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

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

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

5.7  PHA levy

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

 (2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of the levy for cherries is 0.3 cents per kilogram.

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

Part 6—Chestnuts

6.1  Chestnuts are leviable horticultural products

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

6.2  Chestnuts that are exempt from levy

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

Note: For chestnuts:

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

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

6.3  Rate of levy—marketing component

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

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

6.4  Rate of levy—research and development component

  For subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy is $45 per tonne of chestnuts.

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

6.5  What is the eligible industry body for chestnuts

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

6.6  PHA levy

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

 (2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on chestnuts is $5 per tonne.

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

6.7  EPPR levy

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

 (2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on chestnuts is $10 per tonne of chestnuts.

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

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

Part 7—Citrus

Division 7.1—Product levy

7.1  Citrus are leviable horticultural products

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

7.2  Citrus that are exempt from levy

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

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

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

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

 (b) citrus sold for stockfeed.

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

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

7.3  Rates of levy—marketing component

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

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

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

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

7.4  Rates of levy—research and development component

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

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

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

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

 (d) for other citrus not in bulk—6.40 cents per box.

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

7.5  What is the eligible industry body for citrus

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

Division 7.2—Special purpose levies

7.6  PHA levy

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

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

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

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

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

 (d) for other citrus not in bulk—0.60 of a cent per box.

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

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

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

7.7  EPPR levy

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

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

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

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

 (c) for other citrus in bulk—$1.05 per tonne of citrus;

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

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

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

Part 8—Custard apples

8.1  Custard apples are leviable horticultural products

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

8.2  Custard apples that are exempt from levy

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

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

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

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

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

8.3  Rates of levy—marketing component

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

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

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

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

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

8.4  Rates of levy—research and development component

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

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

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

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

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

8.5  What is the eligible industry body for custard apples

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

Part 9—Dried fruits

Division 9.1—Product levy

9.1  Definitions for Part 9

  In this Part:

dried fruits means dried tree fruits or dried vine fruits.

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

dried vine fruits means dried grapes.

9.2  Dried fruits are leviable horticultural products

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

9.3  Rate of levy—marketing component

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

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

9.4  Rates of levy—research and development component

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

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

 (b) for dried plums—$13 per tonne;

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

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

9.4A  What is the eligible industry body for dried fruits

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

Division 9.2—Special purpose levies

9.4B  PHA levy

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

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

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

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

9.5  EPPR levy

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

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

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

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

Part 10—Macadamia nuts

Division 10.1—Product levy

10.1  Macadamia nuts are leviable horticultural products

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

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

10.2  Macadamia nuts that are exempt from levy

Macadamia nuts that are exempt from levy—general

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

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

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

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

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

Macadamia nuts that are exempt from levy in a levy year

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

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

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

 charge

 levy

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

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

 deal—clause 10.2;

 levy year—clause 10.3.

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

10.3  Rate of levy—marketing component

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

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

10.4  Rate of levy—research and development component

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

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

10.5  What is the eligible industry body for macadamia nuts

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

Division 10.2—Special purpose levies

10.6  EPPR levy

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

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

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

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

Part 11—Nashi

11.1  Nashi are leviable horticultural products

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

11.2  Nashi that are exempt from levy

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

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

 (i) sold by the producer by retail sale;

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

 (b) nashi sold for stockfeed;

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

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

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

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

Note 3: Clause 11.3 intentionally not used.

11.4  Rate of levy—research and development component

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

11.5  What is the eligible industry body for nashi

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

Part 12—Nursery products

12.1  Definitions for Part 12

  In this Part:

container means any container that is designed:

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

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

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

12.2  Potted plants are leviable horticultural products

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

12.3  Rate of levy—marketing component

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

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

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

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

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

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

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

12.4  Rate of levy—research and development component

  For subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy on potted plants is 2.75% of the amount for which the containers that subsequently contain the nursery products are sold in the last sale before the nursery products are placed in the containers.

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

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

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

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

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

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

12.5  Eligible industry body

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

12.6  PHA levy

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

 (2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy on potted plants is 0.25% of the amount for which the containers that subsequently contain the potted plants were sold in the last sale before the potted plants are placed in the containers.

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

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

12.7  EPPR levy

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

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

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

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

Part 13—Passionfruit

13.1  Passionfruit are leviable horticultural products

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

13.2  Passionfruit that are exempt from levy

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

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

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

Note: For passionfruit:

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

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

13.3  Rates of levy—marketing component

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

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

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

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

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

13.4  Rates of levy—research and development component

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

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

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

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

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

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

13.5  What is the eligible industry body for passionfruit

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

Part 14—Potatoes

Division 14.1—Product levy

14.1  Potatoes are leviable horticultural products

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

14.2  Potatoes that are exempt from levy

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

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

 (b) unprocessed potatoes sold for stockfeed.

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

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

Note 2: Clause 14.3 intentionally not used.

14.4  Rates of levy—research and development component

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

 (a) for unprocessed potatoes—48 cents per tonne of unprocessed potatoes;

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

14.5  What are the eligible industry bodies for potatoes

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

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

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

Division 14.2—Special purpose levies

14.6  PHA levy

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

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

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

 (b) 1 cent per tonne of processing potatoes.

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

14.7  EPPR levy

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

 (2) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy on unprocessed potatoes is 10 cents per tonne.

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

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

Part 15—Stone fruit

Division 15.1—Product levy

15.1  Stone fruit are leviable horticultural products

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

15.2  Stone fruit that are exempt from levy

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

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

15.3  Rate of levy—marketing component

  For subclause 4(1) of Schedule 15 to the Excise Levies Act, the rate of levy is nil.

15.4  Rate of levy—research and development component

  For subclause 4(3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.98 of a cent per kilogram of stone fruit.

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

15.5  What is the eligible industry body for stone fruit

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

Division 15.2—Special purpose levies

15.5A  PHA levy

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

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

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

15.6  EPPR levy

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

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

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

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

Part 16—Strawberries

Division 16.1—Product levy

16.1  Strawberries are leviable horticultural products

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

16.2  Imposition of levy

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

 (a) are produced in Australia; and

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

16.3  Presumed production in Australia

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

16.4  Rate of levy—research and development component

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

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

16.5  What is the eligible industry body for strawberries

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

Division 16.2—Special purpose levies

16.6  PHA levy

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

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

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

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

16.7  EPPR levy

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

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

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

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

Part 17—Vegetables

Division 17.1—Product levy

17.1  Application

  This Part applies to vegetables, except:

 (a) asparagus; or

 (b) garlic; or

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

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

 (e) melons; or

 (f) mushrooms; or

 (g) potatoes; or

 (h) seed sprouts; or