Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations1.1 Definitions
In this Part:
"macropod" means a macropod that has been killed in its habitat by a shot from a firearm.
1.2 Imposition of levy
(1) Subject to subclauses (2) and (3), levy is imposed on the processing at a processing establishment of:
(a) macropods intended for human consumption; or
(b) macropods intended for animal consumption;
if the processing occurs after the commencement of this Part.
(2) Levy is not imposed on the processing of macropods by a producer, or by a person on behalf of a producer, if:
(a) the macropods are harvested for consumption:
(i) by the producer, members of the producer's household, the producer's employees or animals owned by the producer; and
(ii) on premises owned or occupied by the producer; and
(b) the macropods are harvested on premises owned or occupied by the producer.
(3) Levy is not imposed on the processing, at a processing establishment, of the following species of macropod:
(a) Thylogale billardierii , commonly known as the Tasmanian rufus wallaby;
(b) Macropus rufogrieus , commonly known as the Tasmanian bennetts wallaby.
Note 1 The levy mentioned in subclause 1.2 (1) is attached to the Rural Industries Research and Development Corporation -- see section 6 of the Primary Industries and Energy Research and Development Act 1989 and regulation 17 of the Rural Industries Research and Development Corporation Regulations 2000 .
Note 2 For the operative rate of NRS excise levy on kangaroos (there is no NRS levy on other macropods), see regulation 61 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 .
1.3 Rate of levy
The rate of levy imposed by this Part on the processing of macropods is:
(a) for paragraph 1.2 (1) (a) -- 4.0 cents per carcase; or
(b) for paragraph 1.2 (1) (b) -- 3 cents per carcase.
1.4 Who pays the levy
Levy imposed by this Part on the processing of macropods is payable by the producer of the macropods.
Note Producer is defined for macropods in clause 1.4 of Part 1 of Schedule 37 to the Collection Regulations.
2.1 Imposition of levy
(1) Levy is imposed on wool produced in Australia if, on or after the commencement of this Part, the producer:
(a) sells the wool; or
(b) uses the wool in the production of other goods.
(2) Levy is not imposed by this Part on:
(a) wool on which a tax imposed by a Wool Tax Act has previously been imposed or paid; or
(b) wool on which levy under this Part has previously been imposed or paid; or
(c) wool on which charge under Part 1 of Schedule 14 to
the
Customs Charges Regulations has previously been imposed or paid.
2.2 Sale value
(1) For this Part, the sale value of wool is:
(a) for unprocessed wool -- the price paid for the wool; or
(b) for processed wool -- the amount that would have been paid for the wool if the wool had first been sold before processing.
(2) For paragraph (1) (b), the amount that would have been paid for the wool is:
(a) if unprocessed wool of the same quality is sold on the same day at 1 market -- the market price for that wool on that day at that market; or
(b) if unprocessed wool of the same quality is sold on the same day at more than 1 market -- the market price for that wool on that day at the market that is closest to the processing establishment at which the wool was processed; or
(c) in any other case -- the value of the wool immediately before processing.
(3) For paragraph (2) (c), the value of the wool before processing must be substantiated by the producer's financial records in accordance with:
(a) Australian Accounting Standard 2 ( Management and Presentation of Inventories in the Context of the Historical Cost System ), issued by the Australian Accounting Research Foundation, as in force at the commencement of this Part; and
(b) Accounting Standard AASB 1019 ( Management and Presentation of Inventories in the Context of the Historical Cost System ), issued by the Australian Accounting Standards Board, as in force at the commencement of this Part.
(4) The sale value of wool is to be net of handling, storage and transport costs.
Note The price or amount paid for a product is taken not to include net GST -- see regulation 3A.
2.3 Rate of levy
The rate of levy imposed by this Part on wool is 2% of the sale value of the wool.
2.4 Who pays the levy
Levy imposed by this Part on wool is payable by the producer of the wool.
Note Producer is defined for wool in clause 2.6 of Part 2 of Schedule 37 to the Collection Regulations.
3.1 Meaning of farmed prawns
In these Regulations:
"farmed prawns" means prawns that are:
(a) produced in Australia by aquaculture; and
(b) described in an item in table 3.1.
Table 3.1 Farmed prawns
|
Item |
Common name |
Scientific name |
|
1 |
Banana Prawn |
Penaeus merguiensis |
|
2 |
Black Tiger Prawn |
Penaeus monodon |
|
3 |
Brown Tiger Prawn |
Penaeus esculentis |
|
4 |
Kuruma Prawn |
Penaeus japonicus |
|
5 |
School Prawn |
Metapenaeus macleayi |
3.2 Imposition of levy
For clause 2 of Schedule 27 to the Excise Levies Act, levy is imposed on farmed prawns that, after the commencement of this Part, are:
(a) delivered, other than for storage, by the producer to another person; or
(b) sold by the producer; or
(c) used by the producer in the production of other goods.
3.3 Rate of levy
For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 3.64 cents per kilogram of farmed prawns, weighed before any part of the prawns is removed.
3.4 Who pays the levy
For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on farmed prawns is payable by the producer of the prawns.
Note As to who is the producer in relation to excise levy on farmed prawns, see paragraph 3.4 (a) of Schedule 37 to the Collection Regulations.
4.1 Definitions for Part 4
In this Part:
"chicken " has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.
"egg" means an egg of a laying chicken.
"hatchery" has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.
"laying chicken" has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.
4.2 Imposition of levy
For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on eggs that:
(a) are produced in Australia; and
(b) are sold by the producer or used by the producer in the production of other goods.
4.3 Presumed production in Australia
For subclause 2 (1) of Schedule 27 to the Excise Levies Act, the number of eggs presumed to be produced in Australia is to be determined by reference to the number of laying chickens bred, or purchased, for use in the commercial production of eggs.
4.4 Rate of levy -- promotional component
For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 32.5 cents for each laying chicken bred by a producer, or purchased by a producer, for use in the commercial production of eggs.
4.5 Who pays the levy
For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on eggs is payable by the producer of the eggs.
5.1 Definitions for Part 5
In this Part:
"bee means a bee of the species Apis mellifera" , commonly known as the European honeybee.
"queen bee" means a fertile female bee.
5.2 Imposition of levy
For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on queen bees produced in Australia and sold by the producer.
5.3 Rate of levy -- research and development component
(1) For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is:
(a) for queen bees sold for $20 or less -- 0.5% of the sale price for each queen bee at the first point of sale; or
(b) in any other case -- 10 cents for each queen bee sold at the first point of sale.
(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.
Note Sale price is taken not to include net GST -- see regulation 3A of these Regulations.
5.4 Who pays the levy
For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on queen bees is payable by the producer of the queen bees.
Note Under paragraph (j) of the definition of producer in subsection 4 (1) of the Collection Act, the producer , in relation to queen bees on which levy is imposed, is the grower or breeder of the bees.
5.5 Queen bees that are exempt from levy
For clause 12 of Schedule 27 to the Excise Levies Act, queen bees are exempt from levy in a levy year if the total amount of levy and charge on queen bees that the producer of the queen bees would be liable to pay in the levy year is less than $50.
6.1 Definition for Part 6
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.
6.2 Imposition of levy
For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on:
(a) retail-packaged sugar produced in Australia after the commencement of this Part; and
(b) sugar that is an ingredient in goods for human consumption that are produced in Australia after the commencement of this Part.
Note The purpose of this levy is to fund the Commonwealth Government's Sugar Industry Reform Program. A charge is also being imposed under the Customs Charges Act (see Part 4 of Schedule 14 to the Customs Charges Regulations). It is intended to collect the levy and charge until the financial requirements of the Program (including administrative costs) are met.
6.3 Rate of levy
For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 3 cents per kilogram of leviable sugar.
6.4 Who pays the levy
For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on leviable sugar is payable by the producer of the leviable sugar.
6.5 What sugar is exempt from levy
For clause 12 of Schedule 27 to the Excise Levies Act:
(a) retail-packaged sugar is exempt from levy if it is exported from Australia; and
(b) sugar that is an ingredient in goods for human consumption that are produced in Australia is exempt from levy if the goods are exported from Australia.
Note A refund may be payable if levy is paid on sugar that is exempt from levy under this clause. See section 18 of the Collection Act and clause 6.17 of Schedule 37 to the Collection Regulations.
6.6 Cessation of effect of Part
This Part ceases to have effect at the end of 30 November 2006.
7.1 Imposition of levy
(1) Levy is imposed on the slaughter at an abattoir of ostriches intended for human consumption.
(2) However, levy imposed by subclause (1) is not payable in relation to an ostrich whose carcase is, under a law of the Commonwealth, a State or Territory, condemned or rejected by an inspector as being unfit for human consumption.
Note 1 Levy is not imposed on the slaughter of ostriches if, before the slaughter, the ostriches are condemned or rejected by an inspector as being unfit for human consumption. In this case, the ostriches cannot be said to be intended for human consumption.
Note 2 The levy mentioned in clause 7.1 is attached to the Rural Industries Research and Development Corporation -- see section 5 of the Primary Industries and Energy Research and Development Act 1989 and regulation 38 of the Rural Industries Research and Development Corporation Regulations 2000 .
Note 3 For the operative rate of NRS excise levy on ostriches, see regulation 228 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 .
7.2 Rate of levy
The rate of levy imposed by this Part on the slaughter of ostriches is nil.
7.3 Who pays the levy
Levy imposed by this Part on the slaughter of ostriches is payable by the producer of the ostriches.
Note Under paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act, the producer , in relation to ostriches on which levy is imposed, means the person who owns the animals at the time the slaughter takes place.
8.1 Definitions
In this Part:
" logs " has the same meaning as in Schedule 10 to the Excise Levies Act.
" mill " has the same meaning as in Schedule 10 to the Excise Levies Act.
" operator of a mill " has the same meaning as in Schedule 10 to the Excise Levies Act.
8.2 Imposition of levy
(1) Levy is imposed on logs that are produced in Australia after the commencement of this Part .
(2) Levy is not imposed by this Part on logs if:
(a) the logs are for use by the producer of the logs for domestic purposes; or
(b) the products and by-products from processing the logs are for use by the operator of a mill for domestic purposes; or
(c) the logs were produced from trees that were grown on a farm operated by the operator of a mill and the products and by-products from processing the logs are for use on that farm; or
(d) the logs are processed for the purpose of producing fuel wood; or
(e) the logs:
(i) were produced either as a result of landscaping or to remove trees that are a safety hazard; and
(ii) are processed at the site at which they were produced; or
(f) levy under this Part has already been paid on the logs.
(3) Also, levy is not imposed by this Part on logs if:
(a) the logs:
(i) are processed at a mobile mill that is not permanently sited; and
(ii) are processed for the purposes of producing timber products that are not chip or pulp; and
(b) the levy imposed under this Part on the logs would result in an annual levy for the processor of the logs of $100 or less.
8.3 Rate of levy
The rate of levy imposed by this Part on a log is 5 cents per cubic metre of the log.
8.4 Who pays the levy
Levy imposed by this Part on logs is payable by the producer of the logs.
Note 1 The producer, for the purposes of levy imposed under this Part, is taken to be the person prescribed in the Collection Regulations: see subsection 4 (2B) of the Collection Act.
Note 2 Under clause 9.4 of Part 9 of Schedule 37 to the Collection Regulations, the producer of logs is the person who owns the logs immediately after the trees from which the logs are produced are felled.
9.1 Definition
In this Part:
"ginger means a rhizome of a plant of a variety of the species Zingiber officinale" .
9.2 Imposition of levy
For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on ginger that:
(a) is produced in Australia; and
(b) is sold by the producer to a first purchaser, buying agent, selling agent, processor or wholesale produce market.
Note For the meaning of processor in this clause, see clause 10.5 of Part 10 of Schedule 37 to the Collection Regulations.
9.3 Rate of levy -- research and development component
For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy on ginger is 0.5% of the sale price at the first point of sale.
Note Sale price is taken to exclude net GST -- see regulation 3A.
9.4 Who pays the levy
For clause 11 of Schedule 27 to the Excise Levies Act, the levy on ginger is payable by the producer of the ginger.