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These Regulations are the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

2 Commencement

These Regulations commence when Schedule 2 of the National Residue Survey Administration Amendment Act 1998 commences.

Note That Schedule commences on 3 July 1998.

3 Definitions for Regulations generally

In these Regulations:

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

NRS Customs Levy Act means the National Residue Survey (Customs) Levy Act 1998.

NRS Excise Levy Act means the National Residue Survey (Excise) Levy Act 1998.

NRS customs levy means levy imposed by the NRS Customs Levy Act.

NRS excise levy means levy imposed by the NRS Excise Levy Act.

Secretary means the Secretary to the Department.

Note 1 Department means the Department administering these Regulations—see Acts Interpretation Act 1901, ss 19A (3) (b) and 46. At present these Regulations are administered by the Department of Primary Industries and Energy.

Note 2 For these Regulations, the Secretary’s office address is:

The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON ACT 2604.

See the Primary Industries Levies and Charges Collection Regulations, r 8.

Note 3 Other terms may be defined in a Part or Division of these Regulations for that Part or Division only.

4 Incorporation of Primary Industries Levies and Charges Collection Regulations

These Regulations are incorporated, and must be read as one, with the Primary Industries Levies and Charges Collection Regulations.

Note The Primary Industries Levies and Charges Collection Regulations are Statutory Rules 1991 No. 196, as amended by Statutory Rules 1991 No. 439, 1992 No. 228 and 1997 No. 208.

Part 2 Levy on export of aquatic animals and aquatic animal products

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5 Meaning of expressions for Part

(1) In this Part:

quarter means the period of 3 months ending on the last day of March, June, September or December in a year.

(2) For this Part, the period beginning on 3 July 1998 and ending on 30 September 1998 is taken to be a quarter.

(3) For this Part, a class of aquatic animals includes aquatic animal products produced from aquatic animals of that class.

(4) An expression used in both this Part and Schedule 1 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.

6 Levy year (Collection Act, s 4 (1)—definition of levy year)

(1) The levy year for aquatic animals and aquatic animal products is a financial year.

Note Financial year means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).

(2) For this Part and the Collection Act, the period beginning on 3 July 1998 and ending on 30 June 1999 is taken to be a levy year for aquatic animals and aquatic animal products.

7 Exporter is producer for Collection Act

Aquatic animals and aquatic animal products are prescribed products for paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

8 Liability of exporting agents as intermediaries

Aquatic animals and aquatic animal products are prescribed products for subsection 7 (3) of the Collection Act.

Note 1 For the rates of NRS customs levy on the export of aquatic animals and aquatic animal products, see subclause 3 (1) of Schedule 1 to the NRS Customs Levy Act. The rates are:

• Fin fish—operative rate 1 cent (maximum rate 5 cents) per kilogram;

• Abalone—operative rate 1 cent (maximum rate 5 cents) per kilogram;

• Other crustaceans and molluscs—operative rate 1 cent (maximum rate 5 cents) per kilogram;

• Any other aquatic animal—operative rate 1 cent (maximum rate 5 cents) per kilogram.

Note 2 Regulation number 9 intentionally not used.

10 When levy is due for payment (Collection Act, s 6)

NRS levy for the export of aquatic animals or aquatic animal products is payable on the last day for giving the Secretary a return about the export.

Note For penalty, see s 15 of the Collection Act.

11 Who must give Secretary quarterly returns

(1) A person who, in a quarter, exports aquatic animals or aquatic animal products must give the Secretary a quarterly return for that quarter.

(2) However, for a quarter beginning on or after 1 July 1999, a person need not give the Secretary a quarterly return if:

(a) the person has applied for exemption for the year and the Secretary has not made a decision about the application; or

(b) the Secretary has given the person an exemption for the year, or has continued the person’s exemption; or

(c) the Secretary must decide whether to continue the person’s exemption, and the Secretary has not continued the exemption.

Note For penalty, see s 24 of the Collection Act.

12 Applications for exemptions from giving Secretary quarterly returns

(1) This regulation applies to a person if there are reasonable grounds for believing that the person is likely to export less than 40,000 kilograms of aquatic animals or aquatic animal products in a levy year.

(2) The person may apply to the Secretary for exemption from having to give the Secretary quarterly returns in that levy year.

13 How to apply for exemption

An application for an exemption for a levy year must set out:

(a) the applicant’s full name and business address or residential address (other than a post office box or bag address); and

(b) if the applicant has a post office box or bag address—that address; and

(d) a statement that the applicant is, or may become, liable to pay NRS levy on the export of aquatic animals or aquatic animal products for the levy year; and

(e) a statement that the applicant believes that the applicant is likely to export less than 40,000 kilograms of aquatic animals or aquatic animal products in the levy year.

14 Grant or refusal of exemption

Within 21 days after a person applies for an exemption, the Secretary must:

(a) decide whether to give the person the exemption; and

(b) tell the person, in writing, the decision.

15 Continuation of exemption

Within 21 days after a person who has an exemption for a levy year gives the Secretary an annual return for the year, the Secretary must:

(a) decide whether to continue the exemption for the following levy year; and

(b) if the Secretary decides not to continue the exemption—tell the person, in writing, the decision.

16 What Secretary must consider when making decision

When making a decision under regulation 14 or 15, the Secretary must take into account:

(a) any information that is available to the Secretary about the amount of NRS levy that the applicant is likely to be required to pay for the levy year; and

(b) the amount of NRS levy payable by the applicant for the previous levy year.

17 Who must give Secretary annual return

A person must give the Secretary an annual return for a levy year if the person is exempt, under subregulation 11 (2), from giving the Secretary quarterly returns in the levy year.

Note For penalty, see s 24 of the Collection Act.

18 What must be in return

(1) A quarterly or annual return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.

(2) A return must set out:

(a) the full name and business or residential address (not a post office box or bag address) of the person giving it; and

(b) if the person has a post office box or bag address—that address; and

(d) the quarter or levy year the return is for; and

(e) how much fin fish (in kilograms) the person exported in the quarter or levy year; and

(f) how much abalone (in kilograms) the person exported in the quarter or levy year; and

(g) how much other crustaceans and molluscs (in kilograms) the person exported in the quarter or levy year; and

(h) how much of any other aquatic animals or aquatic animal products (in kilograms) the person exported in the quarter or levy year; and

(i) the amount of NRS levy payable by the person, for the quarter or levy year, on:

(i) the fin fish; and

(ii) the abalone; and

(iii) the other crustaceans and molluscs; and

(iv) the other aquatic animals or aquatic animal products (if any); and

(j) the total amount of NRS levy payable by the person on all aquatic animals or aquatic animal products for the quarter or levy year; and

(k) the amount of NRS levy paid by the person, for the quarter or levy year, on:

(i) the fin fish; and

(ii) the abalone; and

(iii) the other crustaceans and molluscs; and

(iv) the other aquatic animals or aquatic animal products; and

(l) the total amount of NRS levy paid by the person, for the quarter or levy year, on all aquatic animals and aquatic animal products.

Note For penalty, see s 24 of the Collection Act.

19 When and how quarterly return must be given to Secretary

(1) A person who must give the Secretary a return for a quarter must do so within 28 days after the end of the quarter.

(2) If the Secretary tells a person that the Secretary has not given the person an exemption, or continued the person’s exemption, for a levy year, the person must give the Secretary a quarterly return for each quarter of the year:

(a) for each quarter that ended before the person received the notice—within 28 days after receiving the notice; and

(b) for each other quarter—no later than the 28th day of the month following the end of the quarter.

Note For penalty, see s 24 of the Collection Act.

(3) The person must give the return to the Secretary by sending it to the Secretary’s office address.

Note For these Regulations, the Secretary’s office address is:

The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON ACT 2604.

20 When and how annual return must be given to Secretary

(1) A person who must give the Secretary an annual return for a levy year must do so on or before 31 July in the next levy year.

Note For penalty, see s 24 of the Collection Act.

(2) The person must give the return to the Secretary by sending it to the Secretary’s office address.

Note For these Regulations, the Secretary’s office address is:

The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON ACT 2604.

21 What records must be kept

A person who, in a quarter or levy year, must pay NRS levy on the export of aquatic animals or aquatic animal products must keep records, for the quarter or levy year, setting out:

(a) how much fin fish (in kilograms) the person exported; and

(b) how much abalone (in kilograms) the person exported; and

(d) how much of any other aquatic animals or aquatic animal products (in kilograms) the person exported; and

(e) the amount of NRS levy payable on the fin fish; and

(f) the amount of NRS levy payable on the abalone; and

(g) the amount of NRS levy payable on the other crustaceans and molluscs; and

(h) the amount of NRS levy payable on the other aquatic animals or aquatic animal products; and

(i) the total amount of NRS levy payable on all aquatic animals or aquatic animal products; and

(j) the amount of NRS levy paid on the fin fish; and

(k) the amount of NRS levy paid on the abalone; and

(l) the amount of NRS levy paid on the other crustaceans and molluscs; and

(m) the amount of NRS levy paid on the other aquatic animals or aquatic animal products; and

(n) the total amount of NRS levy paid on all aquatic animals or aquatic animal products.

22 How long records must be retained

A person must retain records for a quarter or levy year:

(a) for 5 years after the last day for giving the Secretary a return for the quarter or levy year, if the person gives the Secretary such a return within the time allowed by this Part to do so; or

(b) in any other case—for 5 years after the day on which a return for the quarter or levy year is actually given to the Secretary.

Penalty: 10 penalty units.

23 Review of decisions

(1) A person may apply to the Administrative Appeals Tribunal for the review of a decision by the Secretary:

(a) under regulation 14, not to give an exemption; or

(b) under regulation 15, not to continue an exemption.

(2) A notice under regulation 14 or 15 about a decision must include a statement that a person whose interests are affected by the decision may ask for a statement under section 28 of the Administrative Appeals Tribunal Act 1975.

(3) However, subregulation (2) does not apply if subsection 28 (4) of that Act applies.

(4) A failure to comply with subregulation (2) about a decision does not make the decision invalid.

24 Transitional—obligations about returns under former Regulations

A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Aquatic Animal Export) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Part.

Part 3 Levies on cattle export and cattle transactions

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25 Meaning of expressions for Part

(1) In this Part:

Cattle Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.

(2) An expression used in both this Part and Schedule 2 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and Schedule 1 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(4) An expression used in both this Part and in the Cattle Levy Collection Regulations has the same meaning in this Part as in those Regulations.

26 Incorporation with Cattle Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Cattle Levy Collection Regulations.

Note 1 The rate of NRS customs levy on the export of cattle are:

• for cattle other than bobby calves—operative rate 32 cents (maximum rate 35 cents) per head (see subclause 3 (1) of Schedule 2 to the NRS Customs Levy Act);

• for bobby calves—operative rate 26 cents (maximum rate 35 cents) per head (see subclause 3 (2) of that Schedule).

Note 2 The rates of NRS excise levy on cattle are:

• for cattle other than bobby calves—operative rate 32 cents (maximum rate 35 cents) per head (see paragraph 3 (1) (c) of Schedule 1 to the NRS Excise Levy Act);

• for bobby calves—operative rate 26 cents (maximum rate 35 cents) per head (see paragraph 3 (1) (d) of that Schedule).

Note 3 Regulation numbers 27 and 28 intentionally not used.

29 When levy is due for payment (Collection Act, s 6)

(1) NRS customs levy on the export of cattle is due for payment on the last day for lodging a return for the export under the Cattle Levy Collection Regulations.

(2) NRS excise levy on a cattle transaction is due for payment on the last day for lodging a return for the transaction under the Cattle Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

30 Information in returns under Cattle Levy Collection Regulations

(1) A person who lodges a return under the Cattle Levy Collection Regulations about the export of cattle must include in the return details of:

(a) how much NRS customs levy was payable on the export of the cattle; and

(b) how much NRS customs levy was paid on the export of the cattle.

(2) A person who lodges a return under the Cattle Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on any transaction, delivery or slaughter of cattle on which NRS excise levy is imposed that is mentioned in the return, showing separately:

(i) NRS levy payable on any transaction by which the ownership of cattle was transferred; and

(ii) NRS levy payable on any delivery of cattle to a processor; and

(iii) NRS levy payable on any slaughter of cattle; and

(iv) total NRS levy payable on all the transactions, deliveries and slaughter; and

(b) how much NRS excise levy was paid on the transactions, deliveries or slaughter, showing separately:

(i) NRS levy paid on any transaction by which the ownership of cattle was transferred; and

(ii) NRS levy paid on any delivery of cattle to a processor; and

(iii) NRS levy paid on any slaughter of cattle; and

(iv) total NRS levy paid on all the transactions, deliveries and slaughter.

Note For penalty, see s 24 of the Collection Act.

31 Information in records under Cattle Levy Collection Regulations

(1) A person who is liable to pay NRS customs levy on the export of cattle, and must keep records under the Cattle Levy Collection Regulations about the export of cattle, must include in the records details of:

(a) how much NRS customs levy was payable on each consignment of cattle; and

(b) how much NRS customs levy was paid on each consignment of cattle.

(2) A person who is liable to pay NRS excise levy on transactions in, or the delivery or slaughter of, cattle and who must keep records under the Cattle Levy Collection Regulations about those transactions, or that delivery or slaughter, must include in the records details of:

(a) how much NRS excise levy was payable on any transaction, delivery or slaughter of cattle on which NRS excise levy is imposed, showing separately:

(i) NRS levy payable on any transaction by which the ownership of cattle was transferred; and

(ii) NRS levy payable on any delivery of cattle to a processor; and

(iii) NRS levy payable on any slaughter of cattle; and

(iv) total NRS levy payable on all the transactions, deliveries and slaughter; and

(b) how much NRS excise levy was paid on any such transaction, delivery or slaughter, showing separately:

(i) NRS levy paid on any transaction by which the ownership of cattle was transferred; and

(ii) NRS levy paid on any delivery of cattle to a processor; and

(iii) NRS levy paid on any slaughter of cattle; and

(iv) total NRS levy paid on all the transactions, deliveries and slaughter.

32 Transitional—obligations about returns under Cattle Levy Collection Regulations

A person who is required, under subregulation 34 (3), 36 (2), 38 (2), 43 (3) or 45 (2) of the Cattle Levy Collection Regulations (as in force on 2 July 1998), to include information in a return about a period that includes 1 and 2 July 1998, is taken to have complied with the requirement if the person includes the information required by that subregulation in a return given to the Secretary under this Part.

Part 4 Levy on coarse grain

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33 Meaning of expressions for Part

(1) In this Part:

Coarse Grains Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations.

(2) An expression used in both this Part and Schedule 2 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and the Coarse Grains Levy Collection Regulations has the same meaning in this Part as in those Regulations.

34 Meaning of value

In Schedule 2 to the NRS Excise Levy Act and this Part:

value of leviable coarse grain means its sales value worked out as set out in regulation 5 of the Coarse Grains Levy Collection Regulations.

Note Regulation 5 of the Coarse Grains Levy Collection Regulations is as follows (the Levy Act is the Coarse Grains Levy Act 1992):

What is the sales value of grain

“5. (1) For the purposes of the definition of value in section 3 of the Levy Act, the sales value of grain is:

(aa) in the case of seed grain for sowing—the amount that would constitute the sale price of the grain if it were not seed grain for sowing and had been sold at the market price prevailing on the day the grain was delivered as mentioned in subsection 9 (2) of the Levy Act; and

(a) in the case of grain in a pool—the amount of each payment made for the grain; and

(b) in any other case—the sale price of the grain:

(i) ascertained by reference to sales invoices or other sales documents relating to the grain; or

(ii) if there are no sales invoices or documents of that kind—the amount that would constitute the sale price of the grain if it had been sold at the market price prevailing on the day the grain was processed, or delivered, as mentioned in subsection 9 (2) of the Levy Act.

“(2) The value of grain is to be net of handling, storage, transport and f.o.b. costs.

“(3) In this regulation, grain means leviable coarse grain.”.

35 Incorporation with Coarse Grains Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Coarse Grains Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on coarse grains is 0.015% (maximum rate 0.03%) of the value of the grain—see subclause 6 (1) of Schedule 2 to the NRS Excise Levy Act.

Note 2 Regulation number 36 intentionally not used.

37 When levy is due for payment (Collection Act, s 6)

NRS excise levy on leviable coarse grain for a quarter is due for payment on the last day for lodging a return for the quarter under the Coarse Grains Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

38 Information in returns under Coarse Grains Levy Collection Regulations

A person who lodges a quarterly return under the Coarse Grains Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the coarse grain the return is about, showing separately how much levy was payable on each kind of coarse grain; and

(b) how much NRS excise levy was paid on the coarse grain, showing separately how much levy was paid on each kind of coarse grain.

Note For penalty, see s 24 of the Collection Act.

39 Information in records under Coarse Grains Levy Collection Regulations

A person who is liable to pay NRS excise levy on coarse grain in a quarter, and must keep records under the Coarse Grains Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the coarse grain, showing separately how much levy was payable on each kind of coarse grain; and

(b) how much NRS excise levy was paid on the coarse grain, showing separately how much levy was paid on each kind of coarse grain.

Part 5 Levy on dairy produce

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40 Meaning of expressions for Part

(1) In this Part:

Dairy Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Dairy) Regulations.

(2) An expression used in both this Part and Schedule 3 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and the Dairy Levy Collection Regulations has the same meaning in this Part as in those Regulations.

41 Incorporation with Dairy Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Dairy Levy Collection Regulations.

Note 1 The operative rate of levy on relevant dairy produce (that is, whole milk or a whole milk product—see clause 2 of Schedule 3 to the NRS Excise Levy Act) is $0.00 (maximum rate 0.5 cents) per kilogram of the total of the milk fat content and the protein content—see clause 3 of that Schedule.

Note 2 Regulation number 42 intentionally not used.

43 When levy is due for payment (Collection Act, s 6)

NRS excise levy on dairy produce for a month is due for payment on the last day for lodging a monthly return for the month under the Dairy Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

44 Information in returns under Dairy Levy Collection Regulations

A person who lodges a return under the Dairy Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the dairy produce the return is about; and

(b) how much NRS excise levy was paid on the dairy produce.

Note For penalty, see s 24 of the Collection Act.

45 Information in records under Dairy Levy Collection Regulations

A person who is liable to pay NRS excise levy on dairy produce for a month, and must keep records under the Dairy Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the dairy produce; and

(b) how much NRS excise levy was paid on the dairy produce.

Part 6 Levy on dried fruits

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46 Meaning of expressions for Part

(1) In this Part:

Dried Fruits Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Dried Fruits) Regulations.

Dried Vine Fruits Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Dried Vine Fruits) Regulations.

(2) An expression used in both this Part and Schedule 4 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and the Dried Fruits Levy Collection Regulations has the same meaning in this Part as in those Regulations.

(4) An expression used in both this Part and the Dried Vine Fruits Levy Collection Regulations has the same meaning in this Part as in those Regulations.

47 Incorporation with Dried Fruit Levy Collection Regulations and Dried Vine Fruit Levy Collection Regulations

(1) To the extent that this Part deals with dried tree fruits, it is incorporated, and must be read as one, with the Dried Fruit Levy Collection Regulations.

(2) To the extent that this Part deals with dried vine fruits, it is incorporated, and must be read as one, with the Dried Vine Fruits Levy Collection Regulations.

Note 1 The operative rate of NRS Excise Levy on both dried tree fruits and dried vine fruits is $0.00 cents (maximum rate $1.00) per tonne—see subclause 4 (1) of Schedule 4 to the NRS Excise Levy Act.

Note 2 Regulation numbers 48, 49, 50, 51 and 52 intentionally not used.

53 When levy is due for payment (Collection Act, s 6)

(1) NRS excise levy on dried tree fruits is due for payment on the last day for making a return about the dried fruits under the Dried Fruits Levy Collection Regulations.

(2) NRS excise levy on dried vine fruits is due for payment on the last day for making a monthly return about the fruits under the Dried Vine Fruits Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

54 Information in returns under Dried Fruits Levy Collection Regulations

A person who lodges a return under the Dried Fruits Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the dried tree fruits the return is about; and

(b) how much NRS excise levy was paid on the fruits.

Note For penalty, see s 24 of the Collection Act.

55 Information in returns under Dried Vine Fruits Levy Collection Regulations

A person who lodges a monthly return under the Dried Vine Fruits Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the dried vine fruits the return is about; and

(b) how much NRS excise levy was paid on the fruits.

Note For penalty, see s 24 of the Collection Act.

56 Information in records under Dried Fruits Levy Collection Regulations

A person who is liable to pay NRS excise levy on dried fruit for a month, and must keep records under the Dried Fruits Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on dried tree fruits for the month; and

(b) how much NRS excise levy was paid on dried tree fruits for the month.

57 Information in records under Dried Vine Fruits Levy Collection Regulations

A person who is liable to pay NRS excise levy on dried vine fruits for a month, and must keep records under the Dried Vine Fruits Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on dried vine fruits for the month; and

(b) how much NRS excise levy was paid on dried vine fruits for the month.

Part 7 Levy on game animals

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58 Meaning of expressions for Part

(1) In this Part:

return means a return given to the Secretary under regulation 64.

(2) For this Part, the period beginning on 3 July 1998 and ending on 31 July 1998 is taken to be a month.

(3) An expression used in both this Part and Schedule 5 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

59 Levy year (Collection Act, s 4 (1)—definition of levy year)

(1) The levy year for game animals is a financial year.

Note Financial year means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).

(2) For this Part and the Collection Act, the period beginning on 3 July 1998 and ending on 30 June 1999 is taken to be a levy year for game animals.

60 Processor is producer for Collection Act

For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

(a) game animals are prescribed; and

(b) if a game animal is processed at only 1 processing establishment—the proprietor of the establishment is taken to be the producer of the animal; and

(c) if a game animal is partly processed at each of 2 or more processing establishments—the proprietor of the processing establishment at which the animal was last processed is taken to be the producer of the animal.

Note 1 The rates of NRS Excise Levy on game animals are as follows (see subclause 3 (1) of Schedule 5 to the NRS Excise Levy Act):

Class of game animal	Operative rate of levy	Maximum rate of levy
Pigs	12 cents per carcase	40 cents per carcase
Goats	3 cents per carcase	40 cents per carcase
Kangaroos	4 cents per carcase	40 cents per carcase
Other game animals	0 cents per carcase	40 cents per carcase

Note 2 Regulation number 61 intentionally not used.

62 When levy is due for payment (Collection Act, s 6)

NRS excise levy on a game animal for a month is due for payment on the last day for giving the Secretary a return for the month.

Note For penalty, see s 15 of the Collection Act.

63 Who must give Secretary return

If in a month a producer processes a game animal on which NRS excise levy is payable, the producer must give the Secretary a return for the month.

Note For penalty, see s 24 of the Collection Act

64 What must be in return

(1) A return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.

(2) A return must set out:

(a) the full name and business or residential address of the producer (not a post office box or bag address); and

(b) if the producer has a post office box or bag address—that address; and

(d) if the full name or business address of the processing establishment of which the producer is proprietor is different to that of the producer:

(i) the processing establishment’s full name and business address (not a post office box or bag address); and

(ii) if the proprietor is a company—its Australian Company Number; and

(e) if the processing establishment has a post office box or bag address different to that of the producer—that address; and

(f) the month the return is for; and

(g) how many game animals on which NRS excise levy is payable were processed in the month, showing separately:

(i) how many pigs; and

(ii) how many goats; and

(iii) how many kangaroos; and

(iv) how many other game animals; and

(v) how many game animals in all; and

(h) how much NRS excise levy was payable on the animals, showing separately:

(i) how much on the pigs; and

(ii) how much on the goats; and

(iii) how much on the kangaroos; and

(iv) how much on the other game animals (if any); and

(v) the total on all the game animals; and

(i) how much NRS excise levy was paid on the animals, showing separately:

(i) how much on the pigs; and

(ii) how much on the goats; and

(iii) how much on the kangaroos; and

(iv) how much on the other game animals (if any); and

(v) the total on all the game animals.

Note For penalty, see s 24 of the Collection Act.

(3) However, if a producer processed no game animals of a particular kind in a month, a return by the producer for that month need not state that no animals of that kind were processed, or that no NRS excise levy was payable or paid on them.

65 When and how return must be given to Secretary

(1) A return for a month must be given to the Secretary on or before the 28th day of the next month.

Note For penalty, see s 24 of the Collection Act.

(2) The return must be given to the Secretary by sending it to the Secretary’s office address.

Note For these Regulations, the Secretary’s office address is:

The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON ACT 2604.

66 What records must be kept

A producer must keep a record for each month of:

(a) how many game animals on which NRS excise levy is payable are processed by the producer on each day of the month, showing separately:

(i) how many pigs; and

(ii) how many goats; and

(iii) how many kangaroos; and

(iv) how many other game animals; and

(b) how many game animals on which NRS excise levy is payable are processed by the producer during the month, showing separately:

(i) how many pigs; and

(ii) how many goats; and

(iii) how many kangaroos; and

(iv) how many other game animals.

Penalty: 10 penalty units.

67 How long records must be retained

A person must retain records for a month:

(a) if the person gives the Secretary, within the time allowed by this Part to do so, a return for the month—for 5 years after the last day for giving the Secretary such a return; or

(b) in any other case—for 5 years after the day on which such a return is actually given to the Secretary.

Penalty: 10 penalty units.

68 Transitional—obligations about returns under former Regulations

A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Game Animals) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Part.

Part 8 Levy on grain legumes

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69 Meaning of expressions for Part

(1) In this Part:

Grain Legumes Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Grain Legumes) Regulations.

(2) An expression used in both this Part and Schedule 6 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and the Grain Legumes Levy Collection Regulations has the same meaning in this Part as in those Regulations.

70 Meaning of value

In Schedule 6 to the NRS Excise Levy Act and this Part:

value of leviable grain legumes grain means their value worked out as set out in regulation 3B of the Grain Legumes Levy Collection Regulations.

Note Regulation 3B of the Grain Legumes Levy Collection Regulations is as follows (the Levy Act is the Grain Legumes Levy Act 1985):

What is the value of leviable grain legumes

“3B. (1) For the purposes of the definition of value in subsection 4 (1) of the Levy Act, the value of leviable grain legumes is:

(aa) in the case of seed grain legumes for sowing—the amount that would constitute the sale price of the grain legumes if they were not seed grain legumes for sowing and had been sold at the market price prevailing on the day the grain legumes were delivered as mentioned in subsection 6 (2) of the Levy Act; and

(a) in the case of grain legumes in a pool—the total amount paid for the grain legumes; or

(b) in the case of grain legumes not in a pool:

(i) the sale price of the grain legumes determined by reference to sales invoices or other sales documents relating to the grain legumes; or

(ii) if there are no relevant sales invoices or other documents—the amount that would constitute the sale price of the grain legumes if they had been sold at the market price prevailing on the day the grain legumes were processed, or delivered, as mentioned in subsection 6 (2) of the Levy Act.

“(2) The value of leviable grain legumes is to be net of handling, storage, transport and f.o.b. costs.”.

71 Incorporation with Grain Legumes Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Grain Legumes Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on grain legumes is 0.015% (maximum rate 0.03%) of the value of the grain legumes—see subclause 6 (1) of Schedule 6 to the NRS Excise Levy Act.

Note 2 Regulation numbers 72 and 73 intentionally not used.

74 When levy is due for payment (Collection Act, s 6)

NRS excise levy on leviable grain legumes is due for payment on the last day for lodging a quarterly return for the legumes under the Grain Legumes Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

75 Information in returns under Grain Legumes Levy Collection Regulations

A person who lodges a quarterly return under the Grain Legumes Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the grain legumes the return is about, showing separately how much levy was payable on each kind of grain legume; and

(b) how much NRS excise levy was paid on the legumes, showing separately how much levy was paid on each kind of grain legume.

Note For penalty, see s 24 of the Collection Act.

76 Information in records under Grain Legumes Levy Collection Regulations

A person who is liable to pay NRS excise levy on grain legumes for a quarter, and must keep records under the Grain Legumes Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the grain legumes, showing separately how much levy was payable on each kind of grain legume; and

(b) how much NRS excise levy was paid on the grain legumes, showing separately how much levy was paid on each kind of grain legume.

Part 9 Levies on honey and honey export

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77 Meaning of expressions for Part

(1) In this Part:

Honey Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Honey) Regulations.

(2) An expression used in both this Part and Schedule 3 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and Schedule 7 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(4) An expression used in both this Part and the Honey Levy Collection Regulations has the same meaning in this Part as in those Regulations.

78 Incorporation with Honey Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Honey Levy Collection Regulations.

Note 1 The operative rate of NRS customs levy on honey export is 0.25 cents (maximum rate 0.3 cents) per kilogram—see clause 3 of Schedule 3 to the NRS Customs Levy Act.

Note 2 The operative rate of NRS excise levy on honey is 0.25 cents (maximum rate 0.3 cents) per kilogram—see subclauses 4 (1) and 4 (2) of Schedule 7 to the NRS Excise Levy Act.

Note 3 Regulation numbers 79 and 80 intentionally not used.

81 When levy is due for payment (Collection Act, s 6)

(1) NRS customs levy on the export of honey is due for payment on the last day for lodging a monthly return for the export under the Honey Levy Collection Regulations.

(2) NRS excise levy on honey is due for payment on the last day for lodging a monthly return for the honey under the Honey Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

82 Information in returns under Honey Levy Collection Regulations

(1) A person who lodges a return under the Honey Levy Collection Regulations must include in the return:

(a) to the extent that the return is about the export of honey—details of:

(i) how much NRS customs levy was payable on the export; and

(ii) how much NRS customs levy was paid on the export; and

(b) to the extent that the return is about honey sold or used in the production of other goods—details of:

(i) how much NRS excise levy was payable on the honey; and

(ii) how much NRS excise levy was paid on the honey.

Note For penalty, see s 24 of the Collection Act.

83 Information in records under Honey Levy Collection Regulations

(1) A person who is liable to pay NRS customs levy on the export of honey for a month, and must keep records under the Honey Levy Collection Regulations, must include in the records details of:

(a) how much NRS customs levy was payable on each export of honey; and

(b) how much NRS customs levy was paid on each export of honey.

(2) A person who is liable to pay NRS excise levy on honey for a month, and must keep records under the Honey Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the honey; and

(b) how much NRS excise levy was paid on the honey.

Part 10 Levy on horse slaughter

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84 Meaning of expressions for Part

(1) In this Part:

return means a return given to the Secretary under regulation 91.

(2) For this Part, the period beginning on 3 July 1998 and ending on 31 July 1998 is taken to be a month.

(3) An expression used in both this Part and Schedule 8 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

85 Levy year (Collection Act, s 4 (1)—definition of levy year)

(1) The levy year for horse slaughter is a financial year.

Note Financial year means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).

(2) For this Part and the Collection Act, the period beginning on 3 July 1998 and ending on 30 June 1999 is taken to be a levy year for horse slaughter.

86 Producer, and proprietor etc of processing establishment, are processors for Collection Act

Paragraphs (a) and (b) of the definition of processor in subsection 4 (1) of the Collection Act apply to horses.

87 Liability of processor as intermediary

Paragraph 7 (2) (b) of the Collection Act applies to horses.

Note 1 The operative rate of NRS excise levy on horse slaughter is $3.00 (maximum rate $5.00) per head—see clause 2 of Schedule 8 to the NRS Excise Levy Act.

Note 2 Regulation number 88 intentionally not used.

89 When levy is due for payment (Collection Act, s 6)

NRS excise levy payable on horse slaughter is due for payment on the last day for giving the Secretary a return about the slaughter.

Note For penalty for late payment, see s 15 of the Collection Act.

90 Owner of carcase is producer for Collection Act

For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

(a) horses are prescribed; and

(b) the person who owns the carcases of the horses immediately after slaughter is taken to be the producer of the horses.

91 Who must give Secretary return

A processor who slaughters horses for human consumption during a month must give the Secretary a return about the slaughter for the month.

Note For penalty, see s 24 of the Collection Act.

92 What must be in return

(1) A return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.

(2) A return must set out:

(a) the full name and business or residential address of the processor (not a post office box or bag address); and

(b) if the processor has a post office box or bag address—that address; and

(d) the full name and business address of the abattoir where the horses were slaughtered (not a post office box or bag address); and

(e) if the abattoir has its own post office box or bag address—that address; and

(f) the month the return is for; and

(g) how many horses were slaughtered at the abattoir in the month, showing separately:

(i) how many horses in all were slaughtered in the month; and

(ii) how many of those horses were condemned or rejected by an inspector as unfit for human consumption; and

(iii) how many of those horses were not condemned or rejected; and

(h) how much NRS excise levy was payable on the horses not condemned or rejected; and

(i) how much NRS excise levy was paid on the horses not condemned or rejected.

Note For penalty, see s 24 of the Collection Act.

93 When and how return must be given to Secretary

(1) A return for a month must be given to the Secretary before the end of the 28th day of the next month.

Note For penalty, see s 24 of the Collection Act.

(2) The return must be given to the Secretary by sending it to the Secretary’s office address.

Note For these Regulations, the Secretary’s office address is:

The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON ACT 2604.

94 What records must be kept

(1) A processor who slaughters horses in a month must keep a record of:

(a) how many horses were slaughtered by the processor on each day of the month; and

(b) how many of those horses were condemned or rejected by an inspector as unfit for human consumption on each day of the month; and

(d) how many of those horses were condemned or rejected by an inspector as unfit for human consumption during the month; and

(e) the name and address of each person who owned 1 or more of the carcases immediately after slaughter; and

(f) how much NRS excise levy was payable by each person; and

(g) how much NRS excise levy was payable on all the horses slaughtered in the month; and

(h) how much NRS excise levy was paid on all the horses slaughtered in the month.

Penalty: 10 penalty units.

(2) If a person who owns a carcase immediately after slaughter is not the processor, the owner must give his or her name and address to the processor if the processor asks the owner in writing to do so.

Penalty: 5 penalty units.

95 How long records must be retained

A person must retain the records for a month:

(a) for 5 years after the last day for giving the Secretary a return for the month, if the person gives the Secretary such a return within the time allowed by this Part to do so; or

(b) in any other case—for 5 years after the day on which such a return is actually given to the Secretary.

Penalty: 10 penalty units.

96 Transitional—obligations about returns under former Regulations

A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Horse Slaughter) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Part.

Part 11 Levies on horticultural products and horticultural products export

Division 1 Preliminary

97 Meaning of expressions for Part

(1) An expression used in both this Part and Schedule 4 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.

(2) An expression used in both this Part and Schedule 9 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

Division 2 Potatoes

98 Meaning of expressions for Division

(1) In this Division:

Potato Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Potato) Regulations.

(2) An expression used in both this Division and the Potato Levy Collection Regulations has the same meaning in this Division as in those Regulations.

99 Incorporation with Potato Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Potato Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on potatoes is $0.00 (maximum rate 10 cents) per tonne—see clause 3 of Schedule 9 to the NRS Excise Levy Act.

Note 2 Regulation number 100 intentionally not used.

101 When levy is due for payment (Collection Act, s 6)

NRS levy imposed on potatoes is due for payment on the last day for lodging a return about the potatoes under the Potato Levy Collection Regulations.

Note For penalty, see s 15 of the Collection Act.

102 Information in returns under Potato Levy Collection Regulations

A person who lodges a return under the Potato Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy is payable on the potatoes that the return is about; and

(b) how much NRS excise levy has been paid on the potatoes.

Note For penalty, see s 24 of the Collection Act.

103 Information in records under Potato Levy Collection Regulations

A person who is liable to pay NRS excise levy on potatoes for a quarter, and must keep records under the Potato Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the potatoes; and

(b) how much NRS excise levy was paid on the potatoes.

Division 3 Onions

104 Meaning of expressions for Division

(1) In this Division:

deal means sell, buy, process or export.

intermediary amount means an amount that a person is liable to pay for onions because of subsection 7 (1), (2) or (3) of the Collection Act.

leviable onions means:

(a) onions on which a person is, or may become, liable to pay NRS levy for the levy year; or

(b) onions on which a person is, or may become, liable to pay an intermediary amount.

quarter means the period of 3 months ending on the last day of March, June, September or December in a year.

retail sale means a sale of onions by a producer, except:

(a) to a buying agent or through a selling agent; or

(b) to a first purchaser (including an exporter or a processor); or

(2) For this Division, the period beginning on 3 July 1998 and ending on 30 September 1998 is taken to be a quarter.

105 Levy year (Collection Act, s 4 (1)—definition of levy year)

(1) The levy year for onions is a calendar year.

Note Calendar year means a period of 12 months commencing on 1 January—see Acts Interpretation Act 1901, s 22 (1) (h).

(2) For this Division and the Collection Act, the period beginning on 3 July 1998 and ending on 31 December 1998 is taken to be a levy year for onions.

106 Owner etc and exporter are producers for Collection Act

Onions are prescribed for paragraphs (b) and (g) of the definition of producer in subsection 4 (1) of the Collection Act.

107 Liability of processor as intermediary

(1) Paragraph 7 (2) (b) of the Collection Act applies to onions.

(2) Onions are prescribed for subsection 7 (3) of the Collection Act.

Note 1 The operative rate of NRS customs levy on onions is 40 cents (maximum rate $5.00) per tonne—see clause 3 of Schedule 4 to the NRS Customs Levy Act.

Note 2 The operative rate of NRS excise levy on onions is 40 cents (maximum rate $5.00) per tonne—see clause 4 of Schedule 9 to the NRS Excise Levy Act.

Note 3 Regulation numbers 108 and 109 intentionally not used.

110 When levy is due for payment (Collection Act, s 6)

(1) NRS customs levy on onions exported from Australia is due for payment on the last day for giving the Secretary a quarterly return for the onions.

(2) NRS excise levy on onions is due for payment on the last day for giving the Secretary a quarterly return for the onions.

Note For penalty for late payment, see s 15 of the Collection Act.

111 Who must give Secretary quarterly return

(1) A person who is liable to pay NRS levy, or an intermediary amount, because the person has dealt with onions in a quarter must give the Secretary a quarterly return for the quarter.

(2) However, a person need not give the Secretary a quarterly return:

(a) if:

(i) the person has applied for exemption under regulation 113 for the year and the Secretary has not made a decision about the application; or

(ii) the Secretary has given the person an exemption under regulation 114 for the year, or has continued the person’s exemption; or

(iii) the Secretary had to decide under regulation 115 whether to continue the person’s exemption, and the Secretary has not continued the exemption; or

(b) for onions sold by a producer by retail sale.

Note For penalty, see s 24 of the Collection Act.

112 Applications for exemptions from giving Secretary quarterly returns

A person may apply to the Secretary for exemption from the obligation to give the Secretary quarterly returns for a levy year if the person has reason to believe that the person will, or is likely to, deal with less than 1,250 tonnes of leviable onions in the levy year.

113 How to apply for exemption

An application for exemption from the obligation to lodge quarterly returns for a levy year must set out:

(a) the applicant’s full name and business or residential address (not the address of a post office box or bag); and

(b) if the applicant has a post office box or bag address—that address; and

(d) a statement:

(i) that the applicant is, or may become, liable to pay NRS levy on onions for the levy year; or

(ii) that the applicant is, or may become liable, to pay an intermediary amount for the levy year; and

(e) a statement that the applicant believes that the applicant is, or may become, liable to pay NRS levy for the levy year on less than 1,250 tonnes of leviable onions.

114 Grant or refusal of exemption

Within 14 days after a person applies for exemption to the Secretary, the Secretary must:

(a) decide whether to grant or refuse the application; and

(b) tell the applicant, in writing, the decision.

115 Continuation of exemption

Within 14 days after a person who is exempt from giving the Secretary quarterly returns for a levy year gives the Secretary an annual return for the year, the Secretary must:

(a) decide whether or not to continue the exemption for the following levy year; and

(b) if the Secretary decides not to continue the exemption—tell the person, in writing, the decision.

116 What Secretary must consider when deciding whether to grant or continue exemption

When making a decision under regulation 114 or 115, the Secretary must take into account:

(a) any information that is available to the Secretary about how much NRS levy, or an intermediary amount, the applicant concerned is likely to be liable to pay for the relevant levy year; and

(b) the amount of NRS levy or intermediary amount payable by the applicant for the previous levy year.

117 Who must give Secretary annual return

(1) A person must give the Secretary an annual return for a levy year if the person:

(a) is liable to pay NRS levy, or an intermediary amount, on onions for the levy year; and

(b) is referred to in paragraph 111 (2) (a).

Note Paragraph 111 (2) (a) is about persons who have applied for exemption but on whose application no decision has been made, and persons who are exempt from the obligation to make quarterly returns.

(2) A producer who has sold onions by retail sale in a levy year must give the Secretary an annual return about the onions for the levy year.

Note For penalty, see s 24 of the Collection Act.

118 What must be in return

(1) A return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.

(2) A return must set out:

(a) the full name and business or residential address of the person making the return (not a post office box or bag address); and

(b) if the person has a post office box or bag address—that address; and

(d) the quarter or levy year the return is for; and

(e) how much onions (in tonnes) for export the person dealt with in the quarter or levy year (other than onions on which the person is not liable to pay NRS customs levy or an intermediary amount); and

(f) how much onions (in tonnes) the person dealt with, and is liable to pay NRS excise levy or an intermediary amount on, in the quarter or levy year; and

(g) how much NRS customs levy is payable on onions by the person for the quarter or levy year; and

(h) how much NRS excise levy is payable on onions by the person for the quarter or levy year; and

(i) how much is payable by the person as intermediary amount for the quarter or levy year, showing separately:

(i) intermediary amount on onions for export; and

(ii) intermediary amount on other onions; and

(j) how much NRS customs levy on onions was paid by the person for the quarter or levy year; and

(k) how much NRS excise levy on onions was paid by the person for the quarter or levy year; and

(l) how much was paid by the person as intermediary amount for the quarter or levy year, showing separately:

(i) intermediary amount on onions for export; and

(ii) intermediary amount on other onions.

119 When and how quarterly return must be given to Secretary

(1) A person who must give the Secretary a return for a quarter must do so within 28 days after the end of the quarter.

Note For penalty, see s 24 of the Collection Act.

(2) If the Secretary tells a person that the Secretary has refused to grant the person an exemption, or continue the person’s exemption for a levy year, the person must give the Secretary a quarterly return:

(a) within 28 days of being told, for each quarter in the levy year that ended before the person was told; and

(b) for each other quarter in the levy year, on or before the 28th day of the next month after the end of the quarter.

Note For penalty, see s 24 of the Collection Act.

(3) The return must be given to the Secretary by sending it to the Secretary’s office address.

Note For these Regulations, the Secretary’s office address is:

The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON ACT 2604.

120 When and how annual return must be given to Secretary

(1) A person who must give the Secretary an annual return for a levy year must do so on or before 28 February in the next levy year.

Note For penalty, see s 24 of the Collection Act.

(2) The return must be given to the Secretary by sending it to the Secretary’s office address.

Note For these Regulations, the Secretary’s office address is:

The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON ACT 2604.

121 What records must be kept

(1) A producer who, in a quarter or levy year, is liable to pay levy on onions must keep a record, for the quarter or levy year, of:

(a) how much onions (in tonnes) the producer dealt with in the quarter or levy year; and

(b) how much NRS customs levy was payable on the export of onions; and

(d) how much NRS customs levy was paid on the export of onions; and

(e) how much NRS excise levy was paid on onions; and

(f) the name and business or residential address of each other person with whom the producer dealt with onions (except by retail sale); and

(g) how much onions for export (in tonnes) the producer dealt with in the quarter or levy year; and

(h) how much onions (in tonnes), other than onions for export, the producer dealt with (except by retail sale); and

(i) how much onions (in tonnes) the producer sold by retail sale.

(2) A person referred to in section 7 of the Collection Act who is liable to pay an amount for onions must keep a record, for each quarter or levy year, of:

(a) how much onions (in tonnes) the person dealt with in the quarter or levy year; and

(b) any intermediary amount payable for the onions; and

(d) the name and business or residential address of each other person with whom the person dealt with onions (except by retail sale); and

(e) how much onions for export (in tonnes) the person dealt with in the quarter or levy year; and

(f) how much onions (in tonnes) the person dealt with in the quarter or levy year, other than onions:

(i) for export; or

(ii) dealt with by retail sale; and

(g) how much onions (in tonnes) the person sold by retail sale in the quarter or levy year.

(3) In recording a dealing for this regulation, the kind of dealing must be described.

122 How long records must be retained

A person must retain the records:

(a) if the person gives the Secretary a return for the quarter or levy year that the records are about within the time allowed by this Part to do so—for 5 years after the last day for giving the Secretary such a return; or

(b) in any other case—for 5 years after the day on which the return is actually given to the Secretary.

Penalty: 10 penalty units.

123 Review of decisions

(1) Application may be made to the Administrative Appeals Tribunal for the review of a decision by the Secretary:

(a) to refuse to grant an exemption under regulation 114; or

(b) to refuse to continue an exemption under regulation 115.

(2) Unless subsection 28 (4) of the Administrative Appeals Tribunal Act 1975 applies, a notice given under regulation 114 about a decision must include a statement to the effect that a person whose interests are affected by the decision may request a statement under section 28 of that Act.

(3) A failure to comply with subregulation (2) about a decision does not make the decision invalid.

124 Transitional—obligations about returns under former Regulations

A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Onion) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Division.

Division 4 Apples and pears

125 Meaning of expressions for Division

(1) In this Division:

Apple and Pear Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Apple and Pear) Regulations.

(2) An expression used in both this Division and the Apple and Pear Levy Collection Regulations has the same meaning in this Division as in those Regulations.

126 Incorporation with Apple and Pear Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Apple and Pear Levy Collection Regulations.

Note 1 The operative rate of NRS customs levy on apples is 1 cent (maximum rate 1.1 cents) per box—see subclause 4 (1) of Schedule 4 to the NRS Customs Levy Act.

Note 2 The operative rate of NRS customs levy on pears is 1 cent (maximum rate 1.1 cents) per box—see subclause 4 (2) of Schedule 4 to the NRS Customs Levy Act.

Note 3 The operative and maximum rates of NRS excise levy on apples and pears are as set out in the following table (the subclauses are of Schedule 9 to the NRS Excise Levy Act):

Kind of apples or pears	Operative rate	Maximum rate	Subclause
Apples (other than juicing apples or processing apples)	1 cent per box	1.1 cents	5 (1)
Pears (other than juicing pears or processing pears)	1 cent per box	1.1 cents	5 (2)
Juicing apples	10 cents per tonne	60 cents per tonne	5 (3)
Juicing pears	10 cents per tonne	60 cents per tonne	5 (4)
Processing apples	20 cents per tonne	60 cents per tonne	5 (5)
Processing pears	20 cents per tonne	60 cents per tonne	5 (6)

Note 4 Regulation numbers 127 and 128 intentionally not used.

129 When levy is due for payment (Collection Act, s 6)

NRS levy imposed on apples or pears is due for payment on the last day for lodging a return for the apples or pears under the Apple and Pear Levy Collection Regulations.

Note For penalty, see s 15 of the Collection Act.

130 Information in returns under Apple and Pear Levy Collection Regulations

A person who lodges a return under the Apple and Pear Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the apples or pears that the return is about; and

(b) how much NRS excise levy was paid on the apples or pears.

Note For penalty, see s 24 of the Collection Act.

131 Information in records under Apple and Pear Levy Collection Regulations

A person who is liable to pay NRS excise levy on apples or pears, and must keep records under the Apple and Pear Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the apples or pears; and

(b) how much NRS excise levy was paid on the apples or pears.

Division 5 Citrus fruits

132 Meaning of expressions for Division

(1) In this Division:

Citrus Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Citrus) Regulations.

(2) An expression used in both this Division and the Citrus Levy Collection Regulations has the same meaning in this Division as in those Regulations.

133 Incorporation with Citrus Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Citrus Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on citrus is $0.00 (maximum rate 60 cents) per tonne—see clause 6 of Schedule 9 to the NRS Excise Levy Act.

Note 2 Regulation number 134 intentionally not used.

135 When levy is due for payment (Collection Act, s 6)

NRS levy imposed on citrus fruits is due for payment on the last day for lodging a return for the fruits under the Citrus Levy Collection Regulations.

Note For penalty, see s 15 of the Collection Act.

136 Information in returns under Citrus Levy Collection Regulations

A person who lodges a return under the Citrus Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the citrus fruits that the return is about; and

(b) how much NRS excise levy was paid on the fruits.

Note For penalty, see s 24 of the Collection Act.

137 Information in records under Citrus Levy Collection Regulations

A person who is liable to pay NRS excise levy on citrus fruits, and must keep records under the Citrus Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the fruits; and

(b) how much NRS excise levy was paid on the fruits.

Division 6 Table grapes

138 Meaning of expressions for Division

(1) In this Division:

Grape Research Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Grape Research) Regulations.

(2) An expression used in both this Division and the Grape Research Levy Collection Regulations has the same meaning in this Division as in those Regulations.

139 Incorporation with Grape Research Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Grape Research Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on table grapes is $0.00 (maximum rate 80 cents) per tonne—see clause 7 of Schedule 9 to the NRS Excise Levy Act.

Note 2 Regulation number 140 intentionally not used.

141 When levy is due for payment (Collection Act, s 6)

NRS levy imposed on table grapes is due for payment on the last day for lodging an annual return for the grapes under the Grape Research Levy Collection Regulations.

Note For penalty, see s 15 of the Collection Act.

142 Information in returns under Grape Research Levy Collection Regulations

A person who lodges an annual return under the Grape Research Levy Collection Regulations about prescribed goods (within the meaning of those Regulations) that include table grapes must include in the return details of:

(a) how much NRS excise levy was payable on the table grapes; and

(b) how much NRS excise levy was paid on the table grapes.

Note 1 For penalty, see s 24 of the Collection Act.

Note 2 Under the Grape Research Levy Collection Regulations, prescribed goods includes table grapes, other fresh grapes, dried grapes and grape juice.

143 Information in records under Grape Research Levy Collection Regulations

A person who is liable to pay NRS excise levy on table grapes for a levy year, and must keep records under the Grape Research Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the table grapes; and

(b) how much NRS excise levy was paid on the table grapes.

Division 7 Stone fruit

144 Meaning of expressions for Division

(1) In this Division:

Stone Fruit Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Stone Fruit) Regulations.

(2) An expression used in both this Division and the Stone Fruit Levy Collection Regulations has the same meaning in this Division as in those Regulations.

145 Incorporation with Stone Fruit Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Stone Fruit Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on stone fruit is $0.00 (maximum rate 80 cents) per tonne—see clause 8 of Schedule 9 to the NRS Excise Levy Act.

Note 2 Regulation number 146 intentionally not used.

147 When levy is due for payment (Collection Act, s 6)

NRS levy on stone fruit is due for payment on the last day for lodging a return about the fruit under the Stone Fruit Levy Collection Regulations.

Note For penalty, see s 15 of the Collection Act.

148 Information in returns under Stone Fruit Levy Collection Regulations

A person who lodges a return under the Stone Fruit Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the stone fruit that the return is about; and

(b) how much NRS excise levy was paid on the stone fruit.

Note For penalty, see s 24 of the Collection Act.

149 Information in records under Stone Fruit Levy Collection Regulations

A person who is liable to pay NRS excise levy on stone fruit for a levy year, and must keep records under the Stone Fruit Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the stone fruit; and

(b) how much NRS excise levy was paid on the stone fruit.

Division 8 Macadamia nuts

150 Meaning of expressions for Division

In this Division:

Macadamia Nut Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations.

151 Incorporation with Macadamia Nut Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Macadamia Nut Levy Collection Regulations.

152 Macadamia nuts to be eligible horticultural product

(1) Macadamia nuts are specified for the definition of eligible horticultural products in clause 1 of Schedule 4 to the NRS Customs Levy Act.

(2) Macadamia nuts are specified for the definition of eligible horticultural products in clause 1 of Schedule 9 to the NRS Excise Levy Act.

153 Exemption from levy

(1) Macadamia nuts are exempted from NRS customs levy if export charge under the Horticultural Export Charge Act 1987 is not payable for the nuts.

Note For when macadamia nuts are not subject to export charge under that Act, see r 12 (2) of the Macadamia Nut Levy Collection Regulations.

(2) Macadamia nuts are exempted from NRS excise levy if levy under the Horticultural Levy Act 1987 is not payable for the nuts.

Note For when macadamia nuts are not subject to levy under that Act, see r 12 (1) of the Macadamia Nut Levy Collection Regulations.

154 What rate of NRS customs levy is (NRS Customs Levy Act, subclause 5 (1) of Schedule 4)

(1) In this regulation:

consigned mass has the same meaning as in the Macadamia Nut Levy Collection Regulations.

(2) The rate of NRS customs levy on macadamia nuts is 0.2 cents per tonne of the consigned mass of nuts exported.

Note That rate is the operative rate. Subclause 5 (2) of Schedule 4 to the NRS Customs Levy Act is as follows:

“(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.”.

155 What rate of NRS excise levy is (NRS Excise Levy Act, subclause 9 (1) of Schedule 9)

(1) In this regulation:

consigned mass has the same meaning as in the Macadamia Nut Levy Collection Regulations.

(2) The rate of NRS excise levy on macadamia nuts is 0.2 cents per tonne of the consigned mass of the nuts.

Note That rate is the operative rate. Subclause 9 (2) of Schedule 9 to the NRS Excise Levy Act is as follows:

156 When levy is due for payment (Collection Act, s 6)

(1) NRS customs levy payable on macadamia nuts is due for payment on the last day for lodging a return for the nuts under the Macadamia Nut Levy Collection Regulations.

(2) NRS excise levy payable on macadamia nuts is due for payment on the last day for lodging a return for the nuts under the Macadamia Nut Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

157 Information in returns under Macadamia Nut Levy Collection Regulations

A person who lodges a return under the Macadamia Nut Levy Collection Regulations must include in the return:

(a) if the return relates to the export of macadamia nuts—details of:

(i) the amount of NRS customs levy payable by the person on the nuts; and

(ii) the amount of NRS customs levy paid by the person on the nuts; and

(b) details of:

(i) the amount of any NRS excise levy payable by the producer on the nuts that the return is about; and

(ii) the amount of any NRS excise levy paid by the producer on the nuts.

Note For penalty, see s 24 of the Collection Act.

158 Information in records under Macadamia Nut Levy Collection Regulations

(1) A person who is liable to pay NRS customs levy on macadamia nuts for a return period, and must keep records under the Macadamia Nut Levy Collection Regulations, must include in the records details of:

(a) how much NRS customs levy was payable on the nuts; and

(b) how much NRS customs levy was paid on the nuts.

Note Return period, for macadamia nuts, means the period beginning on 1 January and ending on 30 June in a year, and the period beginning on 1 July and ending on 31 December in a year—see the Macadamia Nut Collection Regulations, r 4.

(2) A person who is liable to pay NRS excise levy on macadamia nuts for a return period, and must keep records under the Macadamia Nut Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the nuts; and

(b) how much NRS excise levy was paid on the nuts.

Note 1 Return period, for macadamia nuts, means the period beginning on 1 January and ending on 30 June in a year, and the period beginning on 1 July and ending on 31 December in a year—see the Macadamia Nut Collection Regulations, r 4.

Note 2 Regulation numbers 159-182 intentionally not used.

Part 12 Levy on laying chickens

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183 Meaning of expressions for Part

(1) In this Part:

Laying Chicken Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Laying Chicken) Regulations.

(2) An expression used in both this Part and Schedule 10 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and the Laying Chicken Levy Collection Regulations has the same meaning in this Part as in those Regulations.

184 Incorporation with Laying Chicken Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Laying Chicken Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on laying chickens is 0.40 cents (maximum rate 2 cents) per head—see clause 3 of Schedule 10 to the NRS Excise Levy Act.

Note 2 Regulation number 185 intentionally not used.

186 When levy is due for payment (Collection Act, s 6)

NRS excise levy on laying chickens is due for payment on the last day for lodging a return for the chickens under the Laying Chicken Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

187 Information in returns under Laying Chicken Levy Collection Regulations

A producer who lodges a return under the Laying Chicken Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the chickens that the return is about; and

(b) how much NRS excise levy was paid on the chickens.

Note For penalty, see s 24 of the Collection Act.

188 Information in records under Laying Chicken Levy Collection Regulations

A person who is liable to pay NRS excise levy on laying chickens for a month, and must keep records under the Laying Chicken Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the chickens; and

(b) how much NRS excise levy was paid on the chickens.

Part 13 Levy on livestock slaughter

Division 1 Preliminary

189 Meaning of expressions for Part

An expression used in both this Part and Schedule 11 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

Division 2 Buffalo

190 Meaning of expressions for Division

(1) In this Division:

Buffalo Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.

(2) An expression used in both this Division and the Buffalo Levy Collection Regulations has the same meaning in this Division as in those Regulations.

191 Incorporation with Buffalo Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Buffalo Levy Collection Regulations.

Note 1 The operative and maximum rates of NRS excise levy on buffalo slaughter are $5.00 per head—see clause 2 of Schedule 11 to the NRS Excise Levy Act.

Note 2 Regulation number 192 intentionally not used.

193 When levy is due for payment (Collection Act, s 6)

NRS excise levy on the slaughter of buffaloes is due for payment on the last day for lodging a return for the buffaloes under the Buffalo Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

194 Information in returns under Buffalo Levy Collection Regulations

A person who lodges a return about buffalo slaughter under the Buffalo Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the slaughter; and

(b) how much NRS excise levy was paid on the slaughter.

Note For penalty, see s 24 of the Collection Act.

195 Information in records under Buffalo Levy Collection Regulations

A person who is liable to pay NRS excise levy on the slaughter of buffalo for a month, and must keep records under the Buffalo Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the slaughter; and

(b) how much NRS excise levy was paid on the slaughter.

196 Transitional—obligations about returns under Buffalo Levy Collection Regulations

A person who is required, under subregulation 13 (3) of the Buffalo Levy Collection Regulations (as in force on 2 July 1998), to include information in a return about a period that includes 1 and 2 July 1998, is taken to have complied with the requirement if the person includes the information required by that subregulation in a return given to the Secretary under this Division.

Division 3 Deer

197 Meaning of expressions for Division

(1) In this Division:

Deer Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.

(2) An expression used in both this Division and the Deer Levy Collection Regulations has the same meaning in this Division as in those Regulations.

198 Definitions etc for Schedule 11 of NRS Excise Levy Act

(1) For clause 3 of Schedule 11 to the NRS Excise Levy Act:

dressed carcase of a slaughtered deer has the meaning given by regulation 5 of the Deer Levy Collection Regulations.

Note Under that regulation, dressed carcase of a slaughtered deer means the body of the deer after:

(a) bleeding; and

(b) skinning; and

(d) minimum trimming (as required by the appropriate inspecting authority under any law of the Commonwealth, or of a State or Territory) for the carcase to be passed as being fit for human consumption; and

(e) the removal of:

(i) the head (severed between the occipital bone and the first cervical vertebra); and

(ii) the feet (severed between the knee joint (carpus and metacarpus) and the hock joint (tarsus and metatarsus)); and

(iii) so much of the tail as is longer than 5 coccygeal vertebrae; and

(iv) the thick skirt (by separating the connective tissue as close to the bodies of the lumbar vertebrae as possible); and

(v) the kidney, the kidney knob and the pelvic channel fat; and

(vi) in the case of a doe—the udder, or the udder and the cod fat; and

(vii) in the case of a stag—the penis and testes.

(2) For the definition of cold dressed carcase weight in clause 3 of Schedule 11 to the NRS Levy Act, the cold dressed carcase weight of a slaughtered deer is determined in the way specified in subregulation 6 (1) of the Deer Levy Collection Regulations.

Note That is, by weighing the dressed carcase 2 hours or more after slaughter.

(3) For the definition of hot dressed carcase weight in that clause, the hot dressed carcase weight of a slaughtered deer is determined in the way specified in subregulation 6 (2) of those Regulations.

Note That is, by weighing the dressed carcase within 2 hours after slaughter.

199 Incorporation with Deer Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Deer Levy Collection Regulations.

Note 1 The rates of NRS excise levy on the slaughter of deer are as follows (see subclause 3 (1) of Schedule 11 to the NRS Excise Levy Act):

• if the cold dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (a) of the subclause)—operative rate 3 cents, maximum rate 4 cents, per kilogram;

• if the hot dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (b) of the subclause)—operative rate 3 cents, maximum rate 4 cents, per kilogram;

• if neither the cold dressed carcase weight nor the hot dressed carcase weight of the slaughtered deer has been determined (paragraph 3 (1) (c) of the subclause)—operative rate $1.80, maximum rate $2.40, per deer.

Note 2 Regulation number 200 intentionally not used.

201 When levy is due for payment (Collection Act, s 6)

NRS excise levy on deer slaughter is due for payment on the last day for lodging a monthly return for the slaughter under the Deer Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

202 Information in returns under Deer Levy Collection Regulations

A person who lodges a monthly return under the Deer Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the slaughter of deer that the return is about; and

(b) how much NRS excise levy was paid on that slaughter.

Note For penalty, see s 24 of the Collection Act.

203 Information in records under Deer Levy Collection Regulations

A person who is liable to pay NRS excise levy on the slaughter of deer for a month, and must keep records under the Deer Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the slaughter; and

(b) how much NRS excise levy was paid on the slaughter.

Division 4 Pigs

204 Meaning of expressions for Division

(1) In this Division:

Pig Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Pig) Regulations.

(2) An expression used in both this Division and the Pig Levy Collection Regulations has the same meaning in this Division as in those Regulations.

205 Incorporation with Pig Levy Collection Regulations

This Division is incorporated, and must be read as one, with the Pig Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on pig slaughter is 8.5 cents (maximum rate 40 cents) per head—see clause 4 of Schedule 11 to the NRS Excise Levy Act.

Note 2 Regulation number 206 intentionally not used.

207 When levy is due for payment (Collection Act, s 6)

NRS excise levy on pig slaughter is due for payment on the last day for lodging a return for the slaughter under the Pig Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

208 Information in returns under Pig Levy Collection Regulations

A person who lodges a return under the Pig Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the slaughter of pigs that the return is about; and

(b) how much NRS excise levy was paid on the slaughter.

Note For penalty, see s 24 of the Collection Act.

209 Information in records under Pig Levy Collection Regulations

A person who is liable to pay NRS excise levy on the slaughter of pigs for a month, and must keep records under the Pig Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the slaughter; and

(b) how much NRS excise levy was paid on the slaughter.

Part 14 Levy on meat chickens

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210 Meaning of expressions for Part

(1) In this Part:

Meat Chicken Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Meat Chicken) Regulations.

(2) An expression used in both this Part and Schedule 12 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and the Meat Chicken Levy Collection Regulations has the same meaning in this Part as in those Regulations.

211 Incorporation with Meat Chicken Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Meat Chicken Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on meat chickens is 0.02 cents (maximum rate 0.06 cents) per head—see clause 3 of Schedule 12 to the NRS Excise Levy Act.

Note 2 Regulation number 212 intentionally not used.

213 When levy is due for payment (Collection Act, s 6)

NRS excise levy payable on meat chickens is due for payment on the last day for lodging a return for the chickens under the Meat Chicken Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

214 Information in returns under Meat Chicken Levy Collection Regulations

A producer who lodges a return under the Meat Chicken Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the meat chickens that the return is about; and

(b) how much NRS excise levy was paid on the chickens.

Note For penalty, see s 24 of the Collection Act.

215 Information in records under Meat Chicken Levy Collection Regulations

A person who is liable to pay NRS excise levy on meat chickens for a month, and must keep records under the Meat Chicken Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the chickens; and

(b) how much NRS excise levy was paid on the chickens.

Part 15 Levy on oilseeds

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216 Meaning of expressions for Part

(1) In this Part:

Oilseeds Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Oilseeds) Regulations.

(2) An expression used in both this Part and Schedule 13 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and the Oilseeds Levy Collection Regulations has the same meaning in this Part as in those Regulations.

217 Meaning of value

In Schedule 13 to the NRS Excise Levy Act and this Part:

value of leviable oilseeds means their value worked out as set out in regulation 3A of the Oilseeds Levy Collection Regulations.

Note Regulation 3A of the Oilseeds Levy Collection Regulations is as follows (the Levy Act is the Oilseeds Levy Act 1977):

What is the value of leviable oilseeds

“3A. (1) For the purposes of the definition of value in subsection 4 (1) of the Levy Act, the value of leviable oilseeds is:

(aa) in the case of seed oilseeds for sowing—the amount that would constitute the sale price of the oilseeds if they were not seed oilseeds for sowing and had been sold at the market price prevailing on the day the oilseeds were delivered as mentioned in subsection 5 (2) of the Levy Act; and

(a) in the case of oilseeds in a pool—the total amount paid for the oilseeds; and

(b) in the case of oilseeds not in a pool:

(i) the sale price of the oilseeds determined by reference to sales invoices or other sales documents relating to the oilseeds; or

(ii) if there are no relevant sales invoices or other documents—the amount that would constitute the sale price of the oilseeds if they had been sold at the market price prevailing on the day the oilseeds were processed, or delivered, as mentioned in subsection 5 (2) of the Levy Act.

“(2) The value of leviable oilseeds is to be net of handling, storage, transport and f.o.b. costs.”.

218 Incorporation with Oilseeds Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Oilseeds Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on canola is 0.015% (maximum rate 0.03%) of its value—see subclause 6 (1) of Schedule 13 to the NRS Excise Levy Act.

Note 2 There is no rate of NRS excise levy on oilseeds other than canola, but a rate can be set by the regulations—the maximum rate is 0.03% of the value of the oilseeds.

Note 3 Regulation number 219 intentionally not used.

220 When levy is due for payment (Collection Act, s 6)

NRS excise levy on leviable oilseeds is due for payment on the last day for lodging a quarterly return about the oilseeds under the Oilseeds Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

221 Information in returns under Oilseeds Levy Collection Regulations

A person who lodges a quarterly return under the Oilseeds Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the oilseeds that the return is about; and

(b) how much NRS excise levy was paid on the oilseeds.

Note For penalty, see s 24 of the Collection Act.

222 Information in records under Oilseeds Levy Collection Regulations

A person who is liable to pay NRS excise levy on oilseeds for a quarter, and must keep records under the Oilseeds Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on the oilseeds; and

(b) how much NRS excise levy was paid on the oilseeds.

Part 16 Levy on ratite slaughter

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223 Meaning of expressions for Part

(1) In this Part:

monthly return means a return under regulation 232.

(2) For this Part, the period beginning on 3 July 1998 and ending on 31 July 1998 is taken to be a month.

Note Month means calendar month—see Acts Interpretation Act 1901, s 22 (1) (b).

(3) An expression used in both this Part and Schedule 14 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

224 Levy year (Collection Act, s 4 (1)—definition of levy year)

(1) The levy year for ratite slaughter is a financial year.

Note Financial year means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).

(2) For this Part and the Collection Act, the period beginning on 3 July 1998 and ending on 30 June 1999 is taken to be a levy year for ratite slaughter.

225 Producer, and proprietor of processing establishment etc, are processor for Collection Act

Paragraphs (a) and (b) of the definition of processor in subsection 4 (1) of the Collection Act apply to ratites.

226 Owner at time of slaughter is producer for Collection Act

Ratites are prescribed for paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act.

227 Liability of processor as intermediary

Paragraph 7 (2) (b) of the Collection Act applies to ratites.

228 Rate of NRS excise levy on slaughter of ostriches (NRS Excise Levy Act, Schedule 14, subclause 3 (2))

The rate of NRS excise levy on the slaughter of ostriches is $1.25 per head.

Note 1 The operative rate of NRS excise levy on emu slaughter is 75 cents (maximum rate $5.00) per head. No rate is set for other ratites in the NRS Excise Levy Act, but a rate (maximum $5.00 per head) can be set by the regulations. See subclauses 3 (1) and 3 (2) of Schedule 14 to that Act.

Note 2 Regulation number 229 intentionally not used.

230 When levy is due for payment (Collection Act, s 6)

NRS excise levy payable on the slaughter of ratites is due for payment on the last day for giving the Secretary a monthly return for the slaughter.

Note For penalty for late payment, see s 15 of the Collection Act.

231 Who must give return to Secretary

A processor who, in a month, slaughters ratites for which levy is payable must give the Secretary a return for the month.

Note For penalty, see s 24 of the Collection Act.

232 What must be in return

(1) A return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.

(2) A return must set out:

(a) the full name and business or residential address (not a post office box or bag address) of:

(i) the processor; and

(ii) the abattoir; and

(b) if the processor or the abattoir has a post office box or bag address—that address; and

(d) if the proprietor of the abattoir is a company—the company’s Australian Company Number; and

(e) how many ratites of each kind were slaughtered in the month, showing separately:

(i) how many ratites of each kind were slaughtered; and

(ii) how many of them were condemned or rejected by an inspector as unfit for human consumption; and

(iii) how many of them were not condemned or rejected; and

(f) how much NRS excise levy was payable for the ratites not slaughtered or condemned; and

(g) how much NRS excise levy was paid for those ratites.

Note For penalty, see s 24 of the Collection Act.

233 When and how return must be given to Secretary

(1) A return for a month must be given to the Secretary on or before the 28th day of the next month.

(2) The return must be given to the Secretary by sending it to the Secretary’s office address.

Note For these Regulations, the Secretary’s office address is:

The Secretary
Department of Primary Industries and Energy
Locked Bag 4488
KINGSTON ACT 2604.

234 What records must be kept

(1) A processor that must give the Secretary a return under this Part must keep records for each abattoir, for each month, setting out:

(a) for each day in the month:

(i) how many ratites of each kind were slaughtered; and

(ii) how many of them were condemned or rejected by an inspector as unfit for human consumption; and

(b) for the month:

(i) how many ratites of each kind were slaughtered; and

(ii) how many of them were condemned or rejected by an inspector as unfit for human consumption; and

(d) how much NRS excise levy was payable by each such person; and

(e) how much NRS excise levy was paid by each such person; and

(f) how much NRS excise levy was payable on all ratites slaughtered; and

(g) how much NRS excise levy was paid on all ratites slaughtered.

Penalty: 10 penalty units.

(2) A person who owns 1 or more of the ratites when it is, or they are, slaughtered must give his or her name and address to the processor if asked, in writing, by the processor to do so.

Penalty: 5 penalty units.

235 How long records must be retained

A person must retain the records:

(a) if the person gives the Secretary a return for the month to which the records relate within the time allowed by this Part to do so—for 5 years after the last day for giving the Secretary such a return; or

(b) in any other case—for 5 years after the day on which the return is actually given to the Secretary.

Penalty: 10 penalty units.

236 Transitional—obligations about returns under former Regulations

A person who, under the Primary Industries Levies and Charges Collection (National Residue Survey—Ratite Slaughter) Regulations (as in force on 2 July 1998), is required to lodge a return about a period that includes 1 and 2 July 1998 is taken to have complied with the requirement if the person includes the information required by those Regulations in a return given to the Secretary under this Part.

Part 17 Levies on sheep, lambs and goats transactions etc and sheep, lambs and goats export

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237 Meaning of expressions for Part

(1) In this Part:

Live-stock Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.

(2) An expression used in both this Part and Schedule 5 to the NRS Customs Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and Schedule 15 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(4) An expression used in both this Part and the Live-Stock Levy Collection Regulations has the same meaning in this Part as in those Regulations.

238 Incorporation with Live-stock Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Live-stock Levy Collection Regulations.

239 Rate of NRS customs levy on export of sheep and lambs (NRS Customs Levy Act, Schedule 5, clause 3)

(1) For this regulation, the value per head of sheep or lambs being exported is taken to be the free-on-board value per head (and, if that value is not an integer multiple of 10 cents, rounded up to the next higher multiple of 10 cents) of the sheep or lambs.

(2) For the export of sheep valued at $5.00 or more per head, the rate for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is the amount in column 2 of the item in Schedule 1 that refers to the value per head of the sheep.

(3) For the export of lambs valued at $5.00 or more per head, the rate for subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act is the amount in column 2 of the item in Schedule 2 that refers to the value per head of the lambs.

(4) For the export of sheep or lambs valued at less than $5.00 per head, the rate for that subclause is $0.00.

Note 1 These are the operative rates. The maximum rate is 8 cents per head for both sheep and lambs. See subclause 3 (1) of Schedule 5 to the NRS Customs Levy Act.

Note 2 The operative rate of NRS excise levy on the export of goats is 3 cents (maximum rate 8 cents) per head. See subclause 3 (2) of that Schedule.

240 Rate of NRS excise levy on sheep and lamb transactions etc (NRS Excise Levy Act, Schedule 15, clause 3)

(1) In this regulation:

(a) sale includes the sale of live-stock together with the sale of real property; and

(b) hot carcase weight of a carcase means the weight of the carcase within 2 hours after slaughter.

(2) For this regulation, the sale price per head of sheep or lambs is taken to be the price of the sheep or lambs stated for the transaction (whether the sale price is expressed as a live-weight sale price or a hot carcase weight sale price, and, if the sale price per head is not an integer multiple of 10 cents, rounded up to the next higher multiple of 10 cents).

(3) For a sheep transaction that is a sale in which the sale price of the sheep is $5.00 or more per head, the rate for paragraph 3 (1) (a) of Schedule 15 to the NRS Excise Levy Act is the amount in column 2 of the item in Schedule 1 that refers to the sale price per head of the sheep.

Note This is the operative rate. The maximum rate is 8 cents per head. See subclause 3 (1) of Schedule 15 to the NRS Excise Levy Act. The rate of NRS excise levy on the slaughter of sheep is 2 cents per head of sheep or lambs (see paragraph 3 (1) (b) of that Schedule).

(4) For a lamb transaction that is a sale in which the sale price of the lambs is $5.00 or more per head, the rate for that paragraph is the amount in column 2 of the item in Schedule 2 that refers to the sale price per head of the lambs.

(5) For a sale of sheep or lambs in which the sale price is less than $5.00 per head, the amount for that paragraph is $0.00.

(6) Subregulation (1), (2) or (3) does not apply to a sale of sheep or lambs if no sale price is stated in the transaction for the sheep or lambs concerned.

Note 1 These are the operative rates. The maximum rate is 8 cents per head for both sheep and lambs. See subclause 3 (1) of Schedule 15 to the NRS Excise Levy Act. The rate of NRS excise levy on the slaughter of lambs is 2 cents per head of sheep or lambs (see paragraph 3 (1) (b) of that Schedule).

Note 2 The operative rate of NRS excise levy on a goat transaction is 3 cents (maximum rate 8 cents) per head. See subclause 3 (2) of Schedule 15 to the NRS Excise Levy Act.

Note 3 Regulation numbers 241-242 243 244 245 246 intentionally not used.

247 When levy is due for payment (Collection Act, s 6)

(1) NRS customs levy payable on the export of sheep, lambs or goats is due for payment on the last day for lodging a return about the export under the Live-stock Levy Collection Regulations.

(2) NRS excise levy on a transaction about sheep, lambs or goats, is due for payment on the last day for lodging a return about the transaction under those Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

248 Information in returns under Live-stock Levy Collection Regulations

(1) A person who lodges a return under the Live-stock Levy Collection Regulations about the export of sheep must include in the return details of:

(a) how much NRS customs levy was payable on the export of the sheep; and

(b) how much NRS customs levy was paid on the export.

(2) A person who lodges a return under the Live-stock Levy Collection Regulations about the export of lambs must include in the return details of:

(a) how much NRS customs levy was payable on the export of the lambs; and

(b) how much NRS customs levy was paid on the export.

(3) A person who lodges a return under the Live-stock Levy Collection Regulations about the export of goats must include in the return details of:

(a) how much NRS customs levy was payable on the export of the goats; and

(b) how much NRS customs levy was paid on the export.

(4) A person who lodges a return under the Live-stock Levy Collection Regulations that relates to transactions about sheep, lambs or goats must include in the return a statement of:

(a) how much NRS excise levy was payable on:

(i) any transaction by which the ownership of sheep was transferred; and

(ii) any delivery of sheep to a processor; and

(iii) the slaughter of sheep purchased by a processor and held for longer than 30 days before slaughter; and

(iv) any other slaughter of sheep; and

(b) how much NRS excise levy was paid on each such transaction, delivery and slaughter; and

(i) any transaction by which the ownership of lambs was transferred; and

(ii) any delivery of lambs to a processor; and

(iii) the slaughter of lambs purchased by a processor and held for longer than 30 days before slaughter; and

(iv) any other slaughter of lambs; and

(d) how much NRS excise levy was paid on each such transaction, delivery and slaughter; and

(e) how much NRS excise levy was payable on:

(i) any transaction by which the ownership of goats was transferred; and

(ii) any delivery of goats to a processor; and

(iii) the slaughter of goats purchased by a processor and held for longer than 30 days before slaughter; and

(iv) any other slaughter of goats; and

(f) how much NRS excise levy was paid on each such transaction, delivery or slaughter; and

(g) how much NRS excise levy was payable on all such transactions, deliveries and slaughter; and

(h) how much NRS excise levy was paid on all such transactions, deliveries and slaughter.

Note For penalty, see s 24 of the Collection Act.

249 Information in records under Live-stock Levy Collection Regulations

(1) A person who is liable to pay NRS customs levy on the export of sheep, lambs or goats for a month or year, and must keep records under the Live-stock Levy Collection Regulations, must include in the records details of:

(a) how much NRS customs levy was payable on each export; and

(b) how much NRS customs levy was paid on each export.

(2) A person who is liable to pay NRS excise levy on a transaction in sheep, lambs or goats, or the delivery or slaughter of sheep, lambs or goats for a month or year, and must keep records under the Live-stock Levy Collection Regulations, must include in the records details of:

(a) how much NRS excise levy was payable on each transaction, delivery or slaughter; and

(b) how much NRS excise levy was paid on each transaction, delivery or slaughter.

250 Transitional—obligations about returns under Live-stock Levy Collection Regulations

A person who is required, under subregulation 71 (3), 73 (2), 75 (2), 80 (3) or 82 (2) of the Live-stock Levy Collection Regulations (as in force on 2 July 1998), to include information in a return about a period that includes 1 and 2 July 1998, is taken to have complied with the requirement if the person includes the information required by that subregulation in a return given to the Secretary under this Division.

Part 18 Levy on wheat

Do not delete : Division placeholder

251 Meaning of expressions for Part

(1) In this Part:

Wheat Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Wheat) Regulations.

(2) An expression used in both this Part and Schedule 16 to the NRS Excise Levy Act has the same meaning in this Part as in the Schedule.

(3) An expression used in both this Part and the Wheat Levy Collection Regulations has the same meaning in this Part as in those Regulations.

252 Meaning of value

In Schedule 16 to the NRS Excise Levy Act and this Part:

value of wheat means its value worked out as set out in regulation 4 of the Wheat Levy Collection Regulations.

Note Regulation 4 of the Wheat Levy Collection Regulations is as follows (the Levy Act is the Wheat Industry Fund Levy Act 1989):

What is the sale value of wheat

“4. (1) For the purposes of the definition of value in subsection 4A (1) of the Levy Act, the sale value of wheat is:

(aa) in the case of seed wheat for sowing—the amount that would constitute the sale price of the wheat if it were not seed wheat for sowing and had been sold at the market price prevailing on the day the wheat was delivered as mentioned in section 5 of the Levy Act; or

(a) in the case of pool return wheat or other wheat subject to pooling arrangements—the amount of each payment made for the wheat; or

(b) in any other case—the sale price of the wheat:

(i) ascertained by reference to sales invoices or other sales documents relating to the wheat; or

(ii) if there are no sales invoices or documents of that kind—the amount that would constitute the sale price of the wheat if that wheat had been sold at the market price prevailing on the day the wheat was processed, or delivered, as mentioned in section 5 of the Levy Act.

“(2) The value of wheat is to be net of handling, storage, transport and f.o.b. costs.”.]

253 Incorporation with Wheat Levy Collection Regulations

This Part is incorporated, and must be read as one, with the Wheat Levy Collection Regulations.

Note 1 The operative rate of NRS excise levy on wheat is 0.015% (maximum rate 0.03%) of its value—see clause 5 of Schedule 16 to the NRS Excise Levy Act.

Note 2 Regulation number 254 is intentionally not used.

255 When levy is due for payment (Collection Act, s 6)

NRS excise levy on wheat is due for payment on the last day for lodging a quarterly return for the wheat under the Wheat Levy Collection Regulations.

Note For penalty for late payment, see s 15 of the Collection Act.

256 Information in returns under Wheat Levy Collection Regulations

A person who lodges a quarterly return under the Wheat Levy Collection Regulations must include in the return details of:

(a) how much NRS excise levy was payable on the wheat that the return is about; and

(b) how much NRS excise levy was payable on the wheat.

Note For penalty, see s 24 of the Collection Act.

257 Information in records under Wheat Levy Collection Regulations

A person who is liable to pay NRS excise levy on wheat for a quarter, and must keep records under the Wheat Levy Collection Regulations, must include in the records details, for the quarter, of:

(a) how much NRS excise levy was payable on wheat; and

(b) how much NRS excise levy was paid on wheat.

Column 1 Sale price or value ($)	Column 2 Amount of NRS customs levy or NRS excise levy ($)
5.00	0.0090
5.10	0.0092
5.20	0.0094
5.30	0.0095
5.40	0.0097
5.50	0.0099
5.60	0.0101
5.70	0.0103
5.80	0.0104
5.90	0.0106
6.00	0.0108
6.10	0.0110
6.20	0.0112
6.30	0.0113
6.40	0.0115
6.50	0.0117
6.60	0.0119
6.70	0.0121
6.80	0.0122
6.90	0.0124
7.00	0.0126
7.10	0.0128
7.20	0.0130
7.30	0.0131
7.40	0.0133
7.50	0.0135
7.60	0.0137
7.70	0.0139
7.80	0.0140
7.90	0.0142
8.00	0.0144
8.10	0.0146
8.20	0.0148
8.30	0.0149
8.40	0.0151
8.50	0.0153
8.60	0.0155
8.70	0.0157
8.80	0.0158
8.90	0.0160
9.00	0.0162
9.10	0.0164
9.20	0.0166
9.30	0.0167
9.40	0.0169
9.50	0.0171
9.60	0.0173
9.70	0.0175
9.80	0.0176
9.90	0.0178
10.00 or more	0.0180

Column 1 Sale price or value ($)	Column 2 Amount of NRS customs levy or NRS excise levy ($)
5.00	0.0053
5.10	0.0054
5.20	0.0055
5.30	0.0057
5.40	0.0058
5.50	0.0059
5.60	0.0060
5.70	0.0061
5.80	0.0062
5.90	0.0063
6.00	0.0064
6.10	0.0065
6.20	0.0066
6.30	0.0067
6.40	0.0068
6.50	0.0069
6.60	0.0070
6.70	0.0071
6.80	0.0073
6.90	0.0074
7.00	0.0075
7.10	0.0076
7.20	0.0077
7.30	0.0078
7.40	0.0079
7.50	0.0080
7.60	0.0081
7.70	0.0082
7.80	0.0083
7.90	0.0084
8.00	0.0085
8.10	0.0086
8.20	0.0087
8.30	0.0089
8.40	0.0090
8.50	0.0091
8.60	0.0092
8.70	0.0093
8.80	0.0094
8.90	0.0095
9.00	0.0096
9.10	0.0097
9.20	0.0098
9.30	0.0099
9.40	0.0100
9.50	0.0101
9.60	0.0102
9.70	0.0103
9.80	0.0105
9.90	0.0106
10.00	0.0107
10.10	0.0108
10.20	0.0109
10.30	0.0110
10.40	0.0111
10.50	0.0112
10.60	0.0113
10.70	0.0114
10.80	0.0115
10.90	0.0116
11.00	0.0117
11.10	0.0118
11.20	0.0119
11.30	0.0121
11.40	0.0122
11.50	0.0123
11.60	0.0124
11.70	0.0125
11.80	0.0126
11.90	0.0127
12.00	0.0128
12.10	0.0129
12.20	0.0130
12.30	0.0131
12.40	0.0132
12.50	0.0133
12.60	0.0134
12.70	0.0135
12.80	0.0137
12.90	0.0138
13.00	0.0139
13.10	0.0140
13.20	0.0141
13.30	0.0142
13.40	0.0143
13.50	0.0144
13.60	0.0145
13.70	0.0146
13.80	0.0147
13.90	0.0148
14.00	0.0149
14.10	0.0150
14.20	0.0151
14.30	0.0153
14.40	0.0154
14.50	0.0155
14.60	0.0156
14.70	0.0157
14.80	0.0158
14.90	0.0159
15.00	0.0160
15.10	0.0161
15.20	0.0162
15.30	0.0163
15.40	0.0164
15.50	0.0165
15.60	0.0166
15.70	0.0167
15.80	0.0169
15.90	0.0170
16.00	0.0171
16.10	0.0172
16.20	0.0173
16.30	0.0174
16.40	0.0175
16.50	0.0176
16.60	0.0177
16.70	0.0178
16.80	0.0179
16.90	0.0180
17.00	0.0181
17.10	0.0182
17.20	0.0183
17.30	0.0185
17.40	0.0186
17.50	0.0187
17.60	0.0188
17.70	0.0189
17.80	0.0190
17.90	0.0191
18.00	0.0192
18.10	0.0193
18.20	0.0194
18.30	0.0195
18.40	0.0196
18.50	0.0197
18.60	0.0198
18.70	0.0199
18.80	0.0201
18.90	0.0202
19.00	0.0203
19.10	0.0204
19.20	0.0205
19.30	0.0206
19.40	0.0207
19.50	0.0208
19.60	0.0209
19.70	0.0210
19.80	0.0211
19.90	0.0212
20.00	0.0213
20.10	0.0214
20.20	0.0215
20.30	0.0217
20.40	0.0218
20.50	0.0219
20.60	0.0220
20.70	0.0221
20.80	0.0222
20.90	0.0223
21.00	0.0224
21.10	0.0225
21.20	0.0226
21.30	0.0227
21.40	0.0228
21.50	0.0229
21.60	0.0230
21.70	0.0231
21.80	0.0233
21.90	0.0234
22.00	0.0235
22.10	0.0236
22.20	0.0237
22.30	0.0238
22.40	0.0239
22.50	0.0240
22.60	0.0241
22.70	0.0242
22.80	0.0243
22.90	0.0244
23.00	0.0245
23.10	0.0246
23.20	0.0247
23.30	0.0249
23.40	0.0250
23.50	0.0251
23.60	0.0252
23.70	0.0253
23.80	0.0254
23.90	0.0255
24.00	0.0256
24.10	0.0257
24.20	0.0258
24.30	0.0259
24.40	0.0260
24.50	0.0261
24.60	0.0262
24.70	0.0263
24.80	0.0265
24.90	0.0266
25.00	0.0267
25.10	0.0268
25.20	0.0269
25.30	0.0270
25.40	0.0271
25.50	0.0272
25.60	0.0273
25.70	0.0274
25.80	0.0275
25.90	0.0276
26.00	0.0277
26.10	0.0278
26.20	0.0279
26.30	0.0281
26.40	0.0282
26.50	0.0283
26.60	0.0284
26.70	0.0285
26.80	0.0286
26.90	0.0287
27.00	0.0288
27.10	0.0289
27.20	0.0290
27.30	0.0291
27.40	0.0292
27.50	0.0293
27.60	0.0294
27.70	0.0295
27.80	0.0297
27.90	0.0298
28.00	0.0299
28.10	0.0300
28.20	0.0301
28.30	0.0302
28.40	0.0303
28.50	0.0304
28.60	0.0305
28.70	0.0306
28.80	0.0307
28.90	0.0308
29.00	0.0309
29.10	0.0310
29.20	0.0311
29.30	0.0313
29.40	0.0314
29.50	0.0315
29.60	0.0316
29.70	0.0317
29.80	0.0318
29.90	0.0319
30.00	0.0320
30.10	0.0321
30.20	0.0322
30.30	0.0323
30.40	0.0324
30.50	0.0325
30.60	0.0326
30.70	0.0327
30.80	0.0329
30.90	0.0330
31.00	0.0331
31.10	0.0332
31.20	0.0333
31.30	0.0334
31.40	0.0335
31.50	0.0336
31.60	0.0337
31.70	0.0338
31.80	0.0339
31.90	0.0340
32.00	0.0341
32.10	0.0342
32.20	0.0343
32.30	0.0345
32.40	0.0346
32.50	0.0347
32.60	0.0348
32.70	0.0349
32.80	0.0350
32.90	0.0351
33.00	0.0352
33.10	0.0353
33.20	0.0354
33.30	0.0355
33.40	0.0356
33.50	0.0357
33.60	0.0358
33.70	0.0359
33.80	0.0361
33.90	0.0362
34.00	0.0363
34.10	0.0364
34.20	0.0365
34.30	0.0366
34.40	0.0367
34.50	0.0368
34.60	0.0369
34.70	0.0370
34.80	0.0371
34.90	0.0372
35.00	0.0373
35.10	0.0374
35.20	0.0375
35.30	0.0377
35.40	0.0378
35.50	0.0379
35.60	0.0380
35.70	0.0381
35.80	0.0382
35.90	0.0383
36.00	0.0384
36.10	0.0385
36.20	0.0386
36.30	0.0387
36.40	0.0388
36.50	0.0389
36.60	0.0390
36.70	0.0391
36.80	0.0393
36.90	0.0394
37.00	0.0395
37.10	0.0396
37.20	0.0397
37.30	0.0398
37.40	0.0399
37.50	0.0400
37.60	0.0401
37.70	0.0402
37.80	0.0403
37.90	0.0404
38.00	0.0405
38.10	0.0406
38.20	0.0407
38.30	0.0409
38.40	0.0410
38.50	0.0411
38.60	0.0412
38.70	0.0413
38.80	0.0414
38.90	0.0415
39.00	0.0416
39.10	0.0417
39.20	0.0418
39.30	0.0419
39.40	0.0420
39.50	0.0421
39.60	0.0422
39.70	0.0423
39.80	0.0425
39.90	0.0426
40.00	0.0427
40.10	0.0428
40.20	0.0429
40.30	0.0430
40.40	0.0431
40.50	0.0432
40.60	0.0433
40.70	0.0434
40.80	0.0435
40.90	0.0436
41.00	0.0437
41.10	0.0438
41.20	0.0439
41.30	0.0441
41.40	0.0442
41.50	0.0443
41.60	0.0444
41.70	0.0445
41.80	0.0446
41.90	0.0447
42.00	0.0448
42.10	0.0449
42.20	0.0450
42.30	0.0451
42.40	0.0452
42.50	0.0453
42.60	0.0454
42.70	0.0455
42.80	0.0457
42.90	0.0458
43.00	0.0459
43.10	0.0460
43.20	0.0461
43.30	0.0462
43.40	0.0463
43.50	0.0464
43.60	0.0465
43.70	0.0466
43.80	0.0467
43.90	0.0468
44.00	0.0469
44.10	0.0470
44.20	0.0471
44.30	0.0473
44.40	0.0474
44.50	0.0475
44.60	0.0476
44.70	0.0477
44.80	0.0478
44.90	0.0479
45.00	0.0480
45.10	0.0481
45.20	0.0482
45.30	0.0483
45.40	0.0484
45.50	0.0485
45.60	0.0486
45.70	0.0487
45.80	0.0489
45.90	0.0490
46.00	0.0491
46.10	0.0492
46.20	0.0493
46.30	0.0494
46.40	0.0495
46.50	0.0496
46.60	0.0497
46.70	0.0498
46.80	0.0499
46.90	0.0500
47.00	0.0501
47.10	0.0502
47.20	0.0503
47.30	0.0505
47.40	0.0506
47.50	0.0507
47.60	0.0508
47.70	0.0509
47.80	0.0510
47.90	0.0511
48.00	0.0512
48.10	0.0513
48.20	0.0514
48.30	0.0515
48.40	0.0516
48.50	0.0517
48.60	0.0518
48.70	0.0519
48.80	0.0521
48.90	0.0522
49.00	0.0523
49.10	0.0524
49.20	0.0525
49.30	0.0526
49.40	0.0527
49.50	0.0528
49.60	0.0529
49.70	0.0530
49.80	0.0531
49.90	0.0532
50.00	0.0533
50.10	0.0534
50.20	0.0535
50.30	0.0537
50.40	0.0538
50.50	0.0539
50.60	0.0540
50.70	0.0541
50.80	0.0542
50.90	0.0543
51.00	0.0544
51.10	0.0545
51.20	0.0546
51.30	0.0547
51.40	0.0548
51.50	0.0549
51.60	0.0550
51.70	0.0551
51.80	0.0553
51.90	0.0554
52.00	0.0555
52.10	0.0556
52.20	0.0557
52.30	0.0558
52.40	0.0559
52.50	0.0560
52.60	0.0561
52.70	0.0562
52.80	0.0563
52.90	0.0564
53.00	0.0565
53.10	0.0566
53.20	0.0567
53.30	0.0569
53.40	0.0570
53.50	0.0571
53.60	0.0572
53.70	0.0573
53.80	0.0574
53.90	0.0575
54.00	0.0576
54.10	0.0577
54.20	0.0578
54.30	0.0579
54.40	0.0580
54.50	0.0581
54.60	0.0582
54.70	0.0583
54.80	0.0585
54.90	0.0586
55.00	0.0587
55.10	0.0588
55.20	0.0589
55.30	0.0590
55.40	0.0591
55.50	0.0592
55.60	0.0593
55.70	0.0594
55.80	0.0595
55.90	0.0596
56.00	0.0597
56.10	0.0598
56.20	0.0599
56.30	0.0601
56.40	0.0602
56.50	0.0603
56.60	0.0604
56.70	0.0605
56.80	0.0606
56.90	0.0607
57.00	0.0608
57.10	0.0609
57.20	0.0610
57.30	0.0611
57.40	0.0612
57.50	0.0613
57.60	0.0614
57.70	0.0615
57.80	0.0617
57.90	0.0618
58.00	0.0619
58.10	0.0620
58.20	0.0621
58.30	0.0622
58.40	0.0623
58.50	0.0624
58.60	0.0625
58.70	0.0626
58.80	0.0627
58.90	0.0628
59.00	0.0629
59.10	0.0630
59.20	0.0631
59.30	0.0633
59.40	0.0634
59.50	0.0635
59.60	0.0636
59.70	0.0637
59.80	0.0638
59.90	0.0639
60.00	0.0640
60.10	0.0641
60.20	0.0642
60.30	0.0643
60.40	0.0644
60.50	0.0645
60.60	0.0646
60.70	0.0647
60.80	0.0649
60.90	0.0650
61.00	0.0651
61.10	0.0652
61.20	0.0653
61.30	0.0654
61.40	0.0655
61.50	0.0656
61.60	0.0657
61.70	0.0658
61.80	0.0659
61.90	0.0660
62.00	0.0661
62.10	0.0662
62.20	0.0663
62.30	0.0665
62.40	0.0666
62.50	0.0667
62.60	0.0668
62.70	0.0669
62.80	0.0670
62.90	0.0671
63.00	0.0672
63.10	0.0673
63.20	0.0674
63.30	0.0675
63.40	0.0676
63.50	0.0677
63.60	0.0678
63.70	0.0679
63.80	0.0681
63.90	0.0682
64.00	0.0683
64.10	0.0684
64.20	0.0685
64.30	0.0686
64.40	0.0687
64.50	0.0688
64.60	0.0689
64.70	0.0690
64.80	0.0691
64.90	0.0692
65.00	0.0693
65.10	0.0694
65.20	0.0695
65.30	0.0697
65.40	0.0698
65.50	0.0699
65.60	0.0700
65.70	0.0701
65.80	0.0702
65.90	0.0703
66.00	0.0704
66.10	0.0705
66.20	0.0706
66.30	0.0707
66.40	0.0708
66.50	0.0709
66.60	0.0710
66.70	0.0711
66.80	0.0713
66.90	0.0714
67.00	0.0715
67.10	0.0716
67.20	0.0717
67.30	0.0718
67.40	0.0719
67.50	0.0720
67.60	0.0721
67.70	0.0722
67.80	0.0723
67.90	0.0724
68.00	0.0725
68.10	0.0726
68.20	0.0727
68.30	0.0729
68.40	0.0730
68.50	0.0731
68.60	0.0732
68.70	0.0733
68.80	0.0734
68.90	0.0735
69.00	0.0736
69.10	0.0737
69.20	0.0738
69.30	0.0739
69.40	0.0740
69.50	0.0741
69.60	0.0742
69.70	0.0743
69.80	0.0745
69.90	0.0746
70.00	0.0747
70.10	0.0748
70.20	0.0749
70.30	0.0750
70.40	0.0751
70.50	0.0752
70.60	0.0753
70.70	0.0754
70.80	0.0755
70.90	0.0756
71.00	0.0757
71.10	0.0758
71.20	0.0759
71.30	0.0761
71.40	0.0762
71.50	0.0763
71.60	0.0764
71.70	0.0765
71.80	0.0766
71.90	0.0767
72.00	0.0768
72.10	0.0769
72.20	0.0770
72.30	0.0771
72.40	0.0772
72.50	0.0773
72.60	0.0774
72.70	0.0775
72.80	0.0777
72.90	0.0778
73.00	0.0779
73.10	0.0780
73.20	0.0781
73.30	0.0782
73.40	0.0783
73.50	0.0784
73.60	0.0785
73.70	0.0786
73.80	0.0787
73.90	0.0788
74.00	0.0789
74.10	0.0790
74.20	0.0791
74.30	0.0793
74.40	0.0794
74.50	0.0795
74.60	0.0796
74.70	0.0797
74.80	0.0798
74.90	0.0799
75.00 or more	0.0800