Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations1.1 Imposition of charge
(1) Charge is imposed on wool produced in Australia if, after the commencement of this Part, the wool is exported from Australia.
(2) Charge is not imposed by this Part on:
(a) wool on which a tax imposed by a Wool Tax Act has previously been imposed or paid; or
(b) wool on which charge under this Part has previously been imposed or paid; or
(c) wool on which levy under Part 2 of Schedule 27 to the Excise Levies Regulations has previously been imposed or paid.
1.2 Rate of charge
The rate of charge imposed on wool exported from Australia is 2% of the free-on-board value of the wool immediately before export.
1.3 Who pays the charge
Charge imposed by this Part on wool is payable by the producer of the wool.
Note Producer is defined for wool in clause 2.6 of Part 2 of Schedule 37 to the Collection Regulations.
2.1 Definition for this Part
In this Part:
"farmed prawns" has the meaning given by clause 3.1 of Schedule 27 to the Excise Levies Regulations .
2.2 Imposition of charge
(1) For clause 2 of Schedule 14 to the Customs Charges Act, charge is imposed on farmed prawns if, after the commencement of this Part, the prawns are exported from Australia.
(2) Charge is not imposed by this Part on farmed prawns on which levy under Part 3 of Schedule 27 to the Excise Levies Regulations has previously been imposed or paid.
2.3 Rate of charge
For clause 5 of Schedule 14 to the Customs Charges Act, the rate of charge is 3.64 cents per kilogram of farmed prawns, weighed before any part of the prawns is removed, exported from Australia.
2.4 Who pays the charge
For clause 10 of Schedule 14 to the Customs Charges Act, charge imposed by this Part on farmed prawns is payable by the producer of the prawns.
Note As to who is the producer in relation to export charge on farmed prawns, see paragraph 3.4 (b) of Schedule 37 to the Collection Regulations.
3.1 Definitions for Part 3
In this Part:
"bee" has the meaning given by clause 5.1 of Schedule 27 to the Excise Levies Regulations.
"queen bee" has the meaning given by clause 5.1 of Schedule 27 to the Excise Levies Regulations.
3.2 Imposition of charge
For subclause 2 (1) of Schedule 14 to the Customs Charges Act, charge is imposed on queen bees produced in Australia if, after the commencement of this Part, the queen bees are exported from Australia.
3.3 Rate of charge -- research and development component
(1) For clause 5 of Schedule 14 to the Customs Charges Act, the rate of charge is:
(a) for queen bees sold for $20 or less -- 0.5% of the free on board value of the queen bee immediately before export; or
(b) in any other case -- 10 cents for each queen bee sold and exported from Australia.
(2) For subclause (1), if a queen bee is sold as part of a transaction and the price for the queen bee is not separately determined, the queen bee is taken to have been sold for $9.
3.4 Who pays the charge
For clause 10 of Schedule 14 to the Customs Charges Act, charge imposed by this Part on queen bees is payable by the producer of the bees.
Note Producer is defined for queen bees in clause 5.4 of Schedule 37 to the Collection Regulations.
3.5 What queen bees are exempt from charge
For clause 11 of Schedule 14 to the Customs Charges Act, queen bees are exempt from charge in a levy year if:
(a) the producer has paid levy imposed by Part 5 of Schedule 27 to the Excise Levies Regulations on the queen bees; or
(b) the total amount of levy and charge on queen bees that the producer of the queen bees would be liable to pay in the levy year is less than $50.
4.1 Definition for Part 4
In this Part:
"retail-packaged sugar" means sugar that has been prepared and packaged so as to be able to be sold by retail sale without any further preparation or packaging.
4.2 Imposition of charge
For subclause 2 (1) of Schedule 14 to the Customs Charges Act, charge is imposed on retail-packaged sugar imported into Australia after the commencement of this Part.
Note The purpose of this charge is to fund the Commonwealth Government's Sugar Industry Reform Program. A levy is also being imposed under the Excise Levies Act (see Part 6 of Schedule 27 to the Excise Levies Regulations). It is intended to collect the charge and levy until the financial requirements of the Program (including administrative costs) are met.
4.3 Rate of charge
For clause 5 of Schedule 14 to the Customs Charges Act, the rate of charge is 3 cents per kilogram of retail-packaged sugar.
4.4 Who pays the charge
For clause 10 of Schedule 14 to the Customs Charges Act, charge imposed by this Part on retail-packaged sugar is payable by the importer of the retail-packaged sugar.
4.5 Cessation of effect of Part
This Part ceases to have effect at the end of 30 November 2006.
5.1 Imposition of charge
For subclause 2 (1) of Schedule 14 to the Customs Charges Act, charge is imposed on wheat produced in Australia if, after the commencement of this Part, the wheat is exported from Australia.
5.2 Rate of charge
For clause 5 of Schedule 14 to the Customs Charges Act, the rate of charge per tonne of wheat is nil.
Note The purpose of this charge is to fund the operations of the Wheat Export Authority.
5.3 Who pays the charge
For clause 10 of Schedule 14 to the Customs Charges Act, charge imposed by this Part on wheat is payable by the producer of the wheat.
Note Producer is defined for chargeable wheat in clause 2.4 of Schedule 34 to the Collection Regulations.
5.4 What bodies must a designated body consult
For subclause 13 (4) of Schedule 14 to the Customs Charges Act, the Wheat Export Authority, being the Authority mentioned in section 4 of the Wheat Marketing Act 1989 , is specified.