Commonwealth Numbered Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
PRIMARY INDUSTRIES (EXCISE) LEVIES ACT 1999 - SCHEDULE 9
-- Dried fruits
SECT 1
Definitions
In this Schedule:
"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.
R&D authority means:
- (a)
- if the levy imposed by this Schedule is attached to an R&D Corporation
under section 5 of the Primary Industries and Energy Research and Development
Act 1989 the R&D Corporation; or
- (b)
- if the levy imposed by this Schedule is attached to an R&D Fund under
section 5 of that Actthe R&D Council in respect of which the R&D
Fund is established under that Act.
R&D Corporation has the same meaning as in the Primary Industries and
Energy Research and Development Act 1989 .
R&D Council has the same meaning as in the Primary Industries and Energy
Research and Development Act 1989 .
R&D Fund has the same meaning as in the Primary Industries and Energy
Research and Development Act 1989 .
SECT 2
Receipt of dried fruits for processing
For the purposes of this Schedule, dried fruits are taken to have been
received for processing:
- (a)
- in the case of dried fruits that were produced from fresh fruits outside a
processing establishmentupon the dried fruits first entering a
processing establishment from outside the processing establishment; or
- (b)
- in the case of dried fruits that were produced from fresh fruits in a
processing establishmentas soon as the dried fruits were so produced.
SECT 3
Imposition of levy
Levy is imposed on dried fruits received for processing, if the receipt occurs
after the commencement of this Schedule.
SECT 4
Rate of levy
- (1)
- The regulations may fix an amount per tonne as the rate of levy imposed by
this Schedule in respect of a specified kind of dried fruits.
- (2)
- The rate of levy imposed by this Schedule must not exceed:
- (a)
- in the case of dried vine fruits$15.00 per tonne; or
- (b)
- in the case of dried tree fruits$50.00 per tonne.
- (3)
- Different rates may be prescribed for different kinds of dried fruits.
- (4)
- Subclause (3) does not, by implication, limit the application of
subsection 33(3A) of the Acts Interpretation Act 1901 .
- (5)
- For the purposes of the calculation of levy imposed by this Schedule, the
weight of any dried fruits is their weight at the time when they were received
for processing.
SECT 5
Who pays the levy
Levy imposed by this Schedule on dried fruits is payable by the producer of
the dried fruits.
SECT 6
Regulations
Before the Governor-General makes a regulation for the purposes of clause 4,
the Minister must take into consideration any relevant recommendation made to
the Minister by the R&D authority.
SECT 7
Transitionalregulations
- (1)
- This clause applies to regulations if:
- (a)
- the regulations were made for the purposes of a particular provision of
the Dried Fruits Levy Act 1971 ; and
- (b)
- the regulations were in force immediately before the commencement of this
clause.
- (2)
- The regulations have effect, after the commencement of this clause, as if
they had been made for the purposes of the corresponding provision of this
Schedule.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback