Commonwealth Numbered Acts

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 - SCHEDULE 16--Wheat

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 1 Definitions In this Schedule:

value means sale value as ascertained in accordance with the regulations.

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 2 Delivery (1) If a producer of wheat permits the wheat to be:

(a) delivered to another person; or

(b) taken by another person out of the producer's possession or control;

(2) If a producer of wheat causes the wheat to be carried by a person or persons to another person (the receiver ) who does not receive the wheat for the purpose of carrying it to a further destination, the wheat is taken, for the purposes of this Schedule, to have been delivered to the receiver.

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 3 Producer If the ownership of wheat passes from the producer to a person, or to a number of persons in succession, without any delivery of the wheat, a reference in this Schedule to the producer is a reference to that person or the last of those persons, as the case may be.

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 4 Imposition of levy (1) National Residue Survey Levy is imposed on wheat produced in Australia if the wheat is:

(a) delivered by the producer to another person (otherwise than for storage on behalf of the producer); or

(b) processed by or for the producer;

(2) National Residue Survey Levy is not imposed by this Schedule on wheat if:

(a) the wheat is processed by or for the producer; and

(b) all the products and by-products of the processing of that wheat are used by the producer for domestic purposes but not for commercial purposes.

(a) wheat delivered by a producer in a levy year; and

(b) wheat processed by or for the same producer in that levy year;

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 5 Rate of levy The rate of National Residue Survey Levy imposed by this Schedule on wheat is 0.015% of the value of the wheat or, if another rate (not exceeding 0.03% of the value of the wheat) is prescribed by the regulations, the other rate.

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 6 Who pays the levy The National Residue Survey Levy imposed by this Schedule on wheat is payable by the producer of the wheat.

[ Minister's second reading speech made in--

House of Representatives on 4 March 1998

Senate on 31 March 1998 ]