Primary Industries (Excise) Levies Regulations 1999

Statutory Rules 1999 No. 302

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries (Excise) Levies Act 1999.

Dated 8 December 1999.

WILLIAM DEANE

Governor-General

By His Excellency’s Command,

JUDITH TROETH

Parliamentary Secretary to the Minister for Agriculture,

Fisheries and Forestry

for the Minister for Agriculture, Fisheries and Forestry

Primary Industries (Excise) Levies Regulations 1999

Statutory Rules 1999 No. 3021

made under the

Primary Industries (Excise) Levies Act 1999

 

 

 

Contents

 Page

Reader’s Guide 

 1 Name of Regulations 

 2 Commencement 

 3 Definitions for these Regulations generally 

 4 Incorporation of the Collection Regulations 

 5 Rates of levy and other matters 

Schedule 4 Coarse grains 

Schedule 6 Dairy produce 

Schedule 12 Grain legumes 

Schedule 20 Oilseeds 

Schedule 23 Rice 

Schedule 25 Wheat 

 

Reader’s Guide

How to use these Regulations

1. This Note is not part of these Regulations and does not have any legal force.  It is intended only to be helpful in reading these Regulations.  It is not intended to take the place of these Regulations or the Acts.

What these Regulations do

2. These Regulations are made under the Primary Industries (Excise) Levies Act 1999 (the Excise Levies Act).  The Excise Levies Act authorises the imposition of primary industries levies that are duties of excise.  The funds raised by the imposition of the levies are distributed to research, marketing and industry bodies for each primary industry commodity or class of commodities.

3. The Excise Levies Act is made up of preliminary provisions and 27 Schedules.  Each of Schedules 1 to 26 imposes particular kinds of levies on a primary industry commodity or class of commodities.  Schedule 27 allows the regulations to impose levies on primary industry products.

4. These Regulations set out the rates of levy and other details that are necessary for the administration of the levies imposed by the Excise Levies Act.

How these Regulations are arranged

5. These Regulations are made up of preliminary provisions and 26 Schedules.  The preliminary provisions contain general matters and definitions.  Schedules 1 to 26 each prescribe details for a commodity or class of commodities.  Each Schedule to these Regulations contains references to the corresponding Schedule to the Excise Levies Act.

6. Some Schedule numbers have been left unused for the insertion of those Schedules in the future.  Schedule 15 will deal with horticultural products, with a Part for each product.  There are Notes in these Regulations explaining what the unused Schedule Parts will cover.

What are the levy rates?

7. The maximum levy rates for each commodity are set out in the relevant Schedule to the Excise Levies Act.  Each Schedule to the Act allows the regulations to set a different rate (not exceeding the specified maximum rate).  Each of the Schedules to these Regulations may contain clauses setting operative levy rates.

What other legislation needs to be read?

The Customs Charges Act

8. The Primary Industries (Customs) Charges Act 1999 (the Customs Charges Act) imposes customs charges on primary industries commodities.  The Customs Charges Act is made up of preliminary provisions and 14 Schedules.  Each of Schedules 1 to 13 imposes particular kinds of charges on a primary industry commodity or class of commodities.  Schedule 14 allows the regulations to impose charges on primary industry products.

9. It is intended that regulations will be made under the Customs Charges Act.  The planned regulations will be called the Primary Industries (Customs) Charges Regulations 1999 (the Customs Charges Regulations).  The Customs Charges Regulations will set out the rates of charge and other details that are necessary for the administration of the charges.

The Collection Act and Collection Regulations

10. The Act that sets out the basic reporting and levy and charge collection arrangements for primary products is the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act).  The collection and reporting details for each of the commodities contained in the Excise Levies Act and Customs Charges Act are set out in the Primary Industries Levies and Charges Collection Regulations 1991 (the Collection Regulations).

11. The Collection Regulations are divided into a preliminary Part and 36 Schedules.  Schedule 1 is the form of a warrant.  Schedules 2 to 36 contain the reporting and collection details for commodities contained in the Customs Charges Regulations and Excise Levies Regulations, listed in alphabetical order.

The National Residue Survey Levies legislation

12. The National Residue Survey is a program to monitor, and report on, the level of contaminants in food products produced in Australia, or exported from Australia.  The program is funded by levies on the products.

13. The National Residue Survey Levies legislation is made up of the National Residue Survey (Customs) Levy Act 1998, the National Residue Survey (Excise) Levy Act 1998, the National Residue Survey Administration Act 1992, the Collection Act and the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 (the NRS Levies Regulations). 

14. The first 2 Acts impose the levies, and the third Act sets up the Reserve into which the levies are paid and provides for the distribution of money from the Reserve.  The NRS Levies Regulations set out certain matters that are necessary for the administration of the levies that fund the National Residue Survey scheme.

 

:

:

1 Name of Regulations

  These Regulations are the Primary Industries (Excise) Levies Regulations 1999.

2 Commencement

  These Regulations commence on 1 January 2000.

3 Definitions for these Regulations generally

  In these Regulations:

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

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

Customs Charges Act means the Primary Industries (Customs) Charges Act 1999.

Customs Charges Regulations means the Primary Industries (Customs) Charges Regulations 1999.

Excise Levies Act means the Primary Industries (Excise) Levies Act 1999.

Note 1   Many of the terms used in these Regulations are defined in the Excise Levies Act.

Note 2   Other terms may be defined in a Schedule or a Part for that Schedule or Part only.

4 Incorporation of the Collection Regulations

  These Regulations are incorporated, and must be read as one, with the Collection Regulations.

5 Rates of levy and other matters

  The Schedules have effect.

Note   Schedule numbers 1 to 3 intentionally not used.

Schedule 4 Coarse grains

:

1 Definitions for Schedule 4

  In this Schedule:

canary seed means the grain harvested from Phalaris canariensis.

grain sorghum means the grain harvested from Sorghum bicolor (grain sorghum types).

levy year has the meaning given in clause 3 of Schedule 8 to the Collection Regulations.

maize means the grain harvested from Zea mays (grain maize types).

millet means the grain harvested from Echinochloa frumantaceae synonym utilis, Panicum miliaceum or Setaria italica (grain millet types).

Note   Leviable coarse grain is defined in the Excise Levies Act, Sch 4, cl 1.

2 What is the sale value of leviable coarse grain

 (1) In this section:

grain means leviable coarse grain.

 (2) For the definition of value in clause 1 of Schedule 4 to the Excise Levies Act, the sale value of grain is:

 (a) for grain for sowing — the amount that would be the sale price of the grain if it were not grain for sowing and if it had been sold at the market price on the day the grain was delivered as mentioned in paragraph 5 (1) (a) of Schedule 4 to the Excise Levies Act; or

 (b) for grain in a pool — the amount of each payment made for the grain; or

 (c) in any other case:

 (i) the sale price of the grain according to the sales invoices or other sales documents for the grain; or

 (ii) if there are no sales invoices or sales documents for the grain — the amount that would be the sale price of the grain if it had been sold at the market price on the day the grain was delivered, or processed, as mentioned in subclause 5 (1) of Schedule 4 to the Excise Levies Act.

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

3 Leviable coarse grain — prescribed grains

 (1) For the definition of leviable coarse grain in clause 1 of Schedule 4 to the Excise Levies Act, the following kinds of coarse grains are prescribed:

 (a) canary seed;

 (b) grain sorghum;

 (c) maize;

 (d) millet.

 (2) However, for subclause 5 (5) of that Schedule, popping corn is exempt from levy.

4 What are the rates of levy for prescribed grains

  For subclause 6 (2) of Schedule 4 to the Excise Levies Act, the following rates of levy are prescribed:

 (a) for canary seed — 1% of the value of the grain;

 (b) for grain sorghum — 1% of the value of the grain;

 (c) for maize — 0.7% of the value of the grain;

 (d) for millet — 1% of the value of the grain.

Note 1   Barley, cereal rye, oats and triticale are leviable coarse grains: see Excise Levy Act, cl 1, Sch 4.

Note 2   For the rate of NRS excise levy on coarse grain, see s 6 of Sch 2 to the National Residue Survey (Excise) Levy Act 1998.  For other matters for NRS levy on coarse grain, see Pt 4 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Note 3   Schedule number 5 intentionally not used.  Schedule 5 will deal with cotton.  For the current levy details for cotton, see the Primary Industries Levies and Charges Collection (Cotton) Regulations.

Schedule 6 Dairy produce

:

1 Definitions for Schedule 6

  In this Schedule:

Australian Animal Health Council levy means levy imposed under paragraph 6 (1) (g) of Schedule 6 to the Excise Levies Act.

Corporation levy means the levy imposed under
paragraph 6 (1) (d) of Schedule 6 to the Excise Levies Act.

manufacturing milk levy means the levy imposed under paragraph 6 (1) (b) of Schedule 6 to the Excise Levies Act.

market milk levy means the levy imposed under
paragraph 6 (1) (a) of Schedule 6 to the Excise Levies Act.

promotion levy means the levy imposed under
paragraph 6 (1) (e) of Schedule 6 to the Excise Levies Act.

research levy means the levy imposed under
paragraph 6 (1) (f) of Schedule 6 to the Excise Levies Act.

2 Market milk levy — prescribed milk fat rate and protein rate

 (1) For paragraph 7 (a) of Schedule 6 to the Excise Levies Act, the milk fat rate is 15.750 cents per kilogram.

 (2) For paragraph 7 (b) of that Schedule, the protein rate is 38.3906 cents per kilogram.

3 Manufacturing milk levy — prescribed milk fat rate and protein rate

 (1) For the definition of milk fat rate in subclause 8 (1) of Schedule 6 to the Excise Levies Act, the milk fat rate is 29.717 cents per kilogram.

 (2) For the definition of protein rate in subclause 8 (1) of that Schedule, the protein rate is 70.785 cents per kilogram.

Note   Subclause 4 (5) of the Customs Charges Act states that, for cl 4 of that Act, milk fat rate for a month and protein rate for a month have the same meaning as in the Excise Levies Act, Sch 6, cl 8.

4 Other levies — prescribed milk fat rate and protein rate

 (1) For paragraph 10 (1) (a) of Schedule 6 to the Excise Levies Act, the following milk fat rates are prescribed:

 (a) for a Corporation levy — 0.1400 cent per kilogram;

 (b) for a promotion levy — 1.4525 cents per kilogram;

 (c) for a research levy — 1.0150 cents per kilogram;

 (d) for an Australian Animal Health Council levy — 0.0373 cent per kilogram.

 (2) For paragraph 10 (1) (b) of that Schedule, the following protein rates are prescribed:

 (a) for a Corporation levy — 0.3413 cent per kilogram;

 (b) for a promotion levy — 3.5405 cents per kilogram;

 (c) for a research levy — 2.4740 cents per kilogram;

 (d) for an Australian Animal Health Council levy — 0.0880 cent per kilogram.

Note   Schedule numbers 7 to 11 intentionally not used.

Schedule 12 Grain legumes

:

1 Definition for Schedule 12

  In this Schedule:

levy year has the meaning given in clause 3 of Schedule 19 to the Collection Regulations.

Note   Leviable grain legumes is defined in the Excise Levies Act, Sch 12, cl 1.

2 What is the value of leviable grain legumes

 (1) In this section:

grain legumes means leviable grain legumes.

 (2) For the definition of value in clause 1 of Schedule 12 to the Excise Levies Act, the value of grain legumes is:

 (a) for grain legumes for sowing — the amount that would be the sale price of the grain legumes if they were not grain legumes for sowing and if they had been sold at the market price on the day the grain legumes were delivered as mentioned in paragraph 5 (1) (a) of Schedule 12 to the Excise Levies Act; or

 (b) for grain legumes in a pool — the amount of each payment made for the grain legumes; or

 (c) in any other case:

 (i) the sale price of the grain legumes according to the sales invoices or other sales documents for the grain legumes; or

 (ii) if there are no sales invoices or other sales documents for the grain legumes — the amount that would be the sale price of the grain legumes if they had been sold at the market price on the day the grain legumes were delivered, or processed, as mentioned in subclause 5 (1) of Schedule 12 to the Excise Levies Act.

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

3 Leviable grain legumes — prescribed grains

  For the definition of leviable grain legumes in clause 1 of Schedule 12 of the Excise Levies Act, seeds of the following plant species, being seeds of leguminous plants, are prescribed:

 (a) Cajanus cajan;

 (b) Cicer arietinum;

 (c) Lens culinaris;

 (d) Phaseolus vulgaris;

 (e) Vicia faba;

 (f) Vigna mungo;

 (g) Vigna radiata;

 (h) Vicia sativa;

 (i) Vigna unguiculata;

 (j) Vigna vexillata.

Note 1   The seeds of lupins, the seeds of field peas and peanuts are leviable grain legumes: see Excise Levies Act, Sch 12, cl 1.

Note 2   For the rate of NRS excise levy on grain legumes, see the National Residue Survey (Excise) Levies Act 1998, Sch 6, s 6.  For other details for NRS excise levy on grain legumes, see the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998, Pt 8.

Note 3   Schedule numbers 13 and 14 intentionally not used.

Note 4   Schedule number 15 intentionally not used.  Schedule 15 will deal with horticultural products. 

Note 5   Schedule numbers 16 to 19 intentionally not used.

Schedule 20 Oilseeds

:

1 Definition for Schedule 20

  In this Schedule:

levy year has the meaning given in clause 3 of Schedule 29 to the Collection Regulations.

Note   Leviable oilseeds is defined in the Excise Levies Act, Sch 20, cl 1.

2 What is the value of leviable oilseeds

 (1) In this section:

oilseeds means leviable oilseeds.

 (2) For the definition of value in clause 1 of Schedule 20 to the Excise Levies Act, the value of oilseeds is:

 (a) for oilseeds for sowing — the amount that would be the sale price of the oilseeds if they were not oilseeds for sowing and if they had been sold at the market price on the day the oilseeds were delivered as mentioned in paragraph 6 (2) (a) of Schedule 20 to the Excise Levies Act; or

 (b) for oilseeds in a pool — the amount of each payment made for the oilseeds; or

 (c) in any other case:

 (i) the sale price of the oilseeds according to the sales invoices or other sales documents for the oilseeds; or

 (ii) if there are no sales invoices or other sales documents for the oilseeds — the amount that would be the sale price of the oilseeds if they had been sold at the market price on the day the oilseeds were delivered, or processed, as mentioned in subclause 6 (2) of Schedule 20 to the Excise Levies Act.

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

Note   Schedule numbers 21 and 22 intentionally not used.

Schedule 23 Rice

:

1 Additional leviable rice varieties

  For paragraph (b) of the definition of leviable rice in clause 1 of Schedule 23 to the Excise Levies Act, the rice variety Oryza sativa L. cv. Opus is prescribed.

Note 1   Rates of levy on leviable rice varieties are specified by the Minister by instrument published in the Gazette, under the Excise Levies Act, Sch 23, subcl 3 (1).

Note 2   Schedule number 24 intentionally not used.  Schedule 24 will deal with sugar cane.  For the current levy details for sugar cane, see the Sugar Cane Levy Regulations.

Schedule 25 Wheat

:

1 Definition for Schedule 25

  In this Schedule:

levy year has the meaning given in clause 3 of Schedule 34 to the Collection Regulations.

2 What is the sale value of wheat

 (1) For the definition of value in clause 1 of Schedule 25 to the Excise Levies Act, the sale value of wheat is:

 (a) for wheat for sowing — the amount that would be the sale price of the wheat if it were not wheat for sowing and if it had been sold at the market price on the day the wheat was delivered as mentioned in paragraph 4 (1) (a) of Schedule 25 to the Excise Levies Act; or

 (b) for wheat in a pool — the amount of each payment made for the wheat; or

 (c) in any other case:

 (i) the sale price of the wheat according to the sales invoices or other sales documents for the wheat; or

 (ii) if there are no sales invoices or sales documents for the wheat — the amount that would be the sale price of the wheat if that wheat had been sold at the market price on the day the wheat was delivered, or processed, as mentioned in subclause 4 (1) of Schedule 25 to the Excise Levies Act.

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

3 What is the minimum amount

  For subclause 4 (3) of Schedule 25 to the Excise Levies Act, the minimum amount for any levy year is $25.

4 What is the rate of levy

  For paragraph 5 (b) of Schedule 25 to the Excise Levies Act, 1% is prescribed.

Note 1   For the rate of NRS levy on wheat, see s 5 of Sch 16 to the National Residue Survey (Excise) Levy Act 1998, and Pt 18 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

Note 2   Schedule number 26 intentionally not used.  Schedule 26 will deal with wine grapes.  For the current levy details for wine grapes, see the Wine Grapes Levy Regulations 1986.

Note

1. Made by the Governor-General on 8 December 1999, and notified in the Commonwealth of Australia Gazette on 15 December 1999.