Commonwealth Consolidated Acts Commonwealth Consolidated Acts
In this Schedule:
"barley" means Hordeum spp.
"eligible coarse grain" means coarse grain of a kind specified in regulations made for the purposes of this definition.
"leviable amount" , in relation to a levy year, means:
(a) $25; or
(b) if, before the commencement of the levy year, another amount is prescribed in relation to that year, that prescribed amount.
"leviable coarse grain" means:
(a) the grain harvested from barley, oats or grain sorghum; or
(b) eligible coarse grain.
"oats" means Avena sativa .
"value" means sale value ascertained in accordance with the regulations.
(1) For the purposes of this Schedule, if:
(a) a producer of leviable coarse grain:
(i) causes or permits the grain to be delivered to another person; or
(ii) allows another person to take the grain out of the producer's possession or control; or
(b) leviable coarse grain is taken out of the possession or control of the producer by another person in accordance with a marketing law;
the producer of the grain is taken to have delivered the grain to the other person.
(2) For the purposes of this Schedule, if a producer of leviable coarse grain delivers the grain to a person for carriage (either by that person or by a succession of persons starting with that person) to another person (the receiver ) otherwise than for further carriage, the delivery is taken to have been to the receiver.
If the ownership of leviable coarse grain passes from the producer of the grain to:
(a) a person in a way that does not involve the delivery of the grain to that person; or
(b) a number of persons in succession in ways none of which involves the delivery of the grain to any person;
a reference in this Schedule to the producer is, in relation to the grain, taken to be a reference to that person or to the last of those persons, as the case may be.
If grain of a particular kind or kinds becomes leviable coarse grain during a financial year because of a regulation made for the purposes of the definition of eligible coarse grain in clause 1, a reference in this Schedule to:
(a) leviable coarse grain delivered in that year; or
(b) leviable coarse grain processed in that year;
does not include a reference to any grain of the kind or kinds prescribed by that regulation that was delivered or processed, as the case may be, before the date of commencement of that regulation.
(1) National Residue Survey Levy is imposed on leviable coarse grain produced in Australia if the producer of the grain:
(a) delivers the grain to another person (otherwise than for storage on behalf of the producer); or
(b) processes the grain;
after the commencement of this Schedule.
(1A) If, in a levy year:
(a) leviable coarse grain is delivered to a particular person by producers of leviable coarse grain; and
(b) apart from this subclause, the total amount of National Residue Survey Levy imposed by this Schedule on the grain would be less than the leviable amount;
National Residue Survey Levy is not imposed by this Schedule on the grain.
(2) National Residue Survey Levy is not imposed by this Schedule on leviable coarse grain if:
(a) the grain is produced by a producer and is processed by or for the producer; and
(b) all the products and by - products of the processing of that grain are used by the producer for domestic purposes but not for commercial purposes.
(2A) If, in a levy year:
(a) a producer processes leviable coarse grain that the producer has produced; and
(b) paragraph ( 2)(b) does not apply in respect of the grain; and
(c) apart from this subclause, the total amount of National Residue Survey Levy imposed by this Schedule on the grain would be less than the leviable amount;
National Residue Survey Levy is not imposed by this Schedule on the grain.
(3) The regulations may exempt a specified class of leviable coarse grain from National Residue Survey Levy imposed by this Schedule.
(1) The rate of National Residue Survey Levy imposed by this Schedule on grain harvested from barley, oats or grain sorghum is 0.015% of the value of the grain or, if another rate (not exceeding 0.03% of the value of the grain) is prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on a particular kind of eligible coarse grain is the rate that, under the regulations, is applicable to that grain. However, the rate must not exceed 0.03% of the value of the grain.
(3) Different rates may be prescribed by the regulations for different kinds of leviable coarse grain.
(4) Subclause ( 3) does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901 .
The National Residue Survey Levy imposed by this Schedule on leviable coarse grain is payable by the producer of the grain.