Commonwealth Numbered Acts Commonwealth Numbered ActsNATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 1 Definitions In this Schedule:
apple juice includes:
(b) any beverage distilled from apples.
box , in relation to apples or pears, means:
(ii) ordinarily known in that industry as a 36 litre box; or
(b) any plant originating as a result of hybridisation between, or within, either of those genera;
eligible horticultural products means horticultural products specified in regulations made for the purposes of this definition.
fruit juice includes apple juice and pear juice.
horticultural products has the same meaning as in the Horticultural Levy Act 1987 .
juicing apples means apples:
(b) used by the producer in the production in Australia of fruit juice.
(b) used by the producer in the production in Australia of fruit juice.
(b) onions; or
(c) apples; or
(d) pears; or
(e) citrus fruits; or
(f) table grapes; or
(g) stone fruits; or
(h) eligible horticultural products.
pear juice includes:
(b) any beverage distilled from pears.
potato means a tuber of the species Solanum tuberosum.
processing apples means apples:
(b) used by the producer in the production in Australia of a processed product other than fruit juice.
(b) used by the producer in the production in Australia of a processed product other than fruit juice.
(b) a fruit of the species Prunus armeniaca , commonly called apricot; or
(c) a fruit of the species Prunus persica , commonly called nectarine or peach; or
(d) a stone fruit of a kind specified in regulations made for the purposes of this definition.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 2 Imposition of levy (1) National Residue Survey Levy is imposed on leviable horticultural products (other than leviable horticultural products of a class prescribed for the purposes of subclause (2)) produced in Australia, if the producer of the products:
(b) uses the products in the production of other goods;
(2) National Residue Survey Levy is imposed on leviable horticultural products of a class prescribed for the purposes of this subclause on the basis of the amount of leviable horticultural products of that class that is presumed, in accordance with the regulations, to be produced in Australia after the commencement of this Schedule.
(3) National Residue Survey Levy is not imposed by this Schedule on leviable horticultural products that are exported from Australia.
(4) The regulations may exempt from National Residue Survey Levy imposed by this Schedule:
(b) specified subclasses of a class of leviable horticultural products.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 3 Potatoes The rate of National Residue Survey Levy imposed by this Schedule on potatoes is $0.00 per tonne or, if another rate (not exceeding 10 cents per tonne) is prescribed by the regulations, the other rate.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 4 Onions The rate of National Residue Survey Levy imposed by this Schedule on onions is 40 cents per tonne or, if another rate (not exceeding $5.00 per tonne) is prescribed by the regulations, the other rate.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 5 Apples and pears (1) The rate of National Residue Survey Levy imposed by this Schedule on apples (other than juicing apples or processing apples) is 1 cent per box or, if another rate (not exceeding 1.1 cents per box) is prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on pears (other than juicing pears or processing pears) is 1 cent per box or, if another rate (not exceeding 1.1 cents per box) is prescribed by the regulations, the other rate.
(3) The rate of National Residue Survey Levy imposed by this Schedule on juicing apples is 10 cents per tonne or, if another rate (not exceeding 60 cents per tonne) is prescribed by the regulations, the other rate.
(4) The rate of National Residue Survey Levy imposed by this Schedule on juicing pears is 10 cents per tonne or, if another rate (not exceeding 60 cents per tonne) is prescribed by the regulations, the other rate.
(5) The rate of National Residue Survey Levy imposed by this Schedule on processing apples is 20 cents per tonne or, if another rate (not exceeding 60 cents per tonne) is prescribed by the regulations, the other rate.
(6) The rate of National Residue Survey Levy imposed by this Schedule on processing pears is 20 cents per tonne or, if another rate (not exceeding 60 cents per tonne) is prescribed by the regulations, the other rate.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 6 Citrus fruits The rate of National Residue Survey Levy imposed by this Schedule on citrus fruits is $0.00 per tonne or, if another rate (not exceeding 60 cents per tonne) is prescribed by the regulations, the other rate.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 7 Table grapes The rate of National Residue Survey Levy imposed by this Schedule on table grapes is $0.00 per tonne or, if another rate (not exceeding 80 cents per tonne) is prescribed by the regulations, the other rate.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 8 Stone fruits The rate of National Residue Survey Levy imposed by this Schedule on stone fruits is $0.00 per tonne or, if another rate (not exceeding 80 cents per tonne) is prescribed by the regulations, the other rate.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 9 Eligible horticultural products (1) The rate of National Residue Survey Levy imposed by this Schedule on a particular class of eligible horticultural products is the rate that, under the regulations, is applicable to that class.
(2) If the Australian Statistician has published an average annual unit gross value in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not exceed 2% of the average of those values.
(3) If the Australian Statistician has published an annual gross value of production in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not be such that the total levy collected is likely to exceed 2% of the average of the gross values of production in those 3 years.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 10 Different rates of levy for different classes of products (1) Different rates may be prescribed by the regulations for different classes of leviable horticultural products.
(2) This clause does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901 .
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 11 Who pays the levy The National Residue Survey Levy imposed by this Schedule on leviable horticultural products is payable by the producer of the products.
NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 No. 33, 1998 - < SECT 12 Regulations (1) Without limiting the manner in which classes of leviable horticultural products may be described in the regulations, the regulations may describe such classes by reference to:
(b) the use to which the products are put by the producer; or
(c) the state, form or condition of the products, whether by reference to a process or otherwise.
(b) the number or quantity of trees, shrubs, plants, bulbs, corms or tubers used or to be used for the production of those leviable horticultural products;
(c) the maturity of trees, shrubs or plants under cultivation for the production of those leviable horticultural products.