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PRIMARY INDUSTRIES (EXCISE) LEVIES ACT 1999 - SCHEDULE 9

Dried fruits

 

 

1   Definitions

    In this Schedule:

"dried fruits" means dried tree fruits or dried vine fruits.

"dried tree fruits" means dried apricots, dried pears, dried peaches, dried nectarines or dried plums.

"dried vine fruits" means dried grapes.

"R&D authority" , in relation to a levy, means the R&D Corporation established under the Primary Industries Research and Development Act 1989 to which the levy is attached.

"R&D Corporation" has the same meaning as in the Primary Industries Research and Development Act 1989 .

2   Receipt of dried fruits for processing

    For the purposes of this Schedule, dried fruits are taken to have been received for processing:

  (a)   in the case of dried fruits that were produced from fresh fruits outside a processing establishment--upon the dried fruits first entering a processing establishment from outside the processing establishment; or

  (b)   in the case of dried fruits that were produced from fresh fruits in a processing establishment--as soon as the dried fruits were so produced.

3   Imposition of levy

    Levy is imposed on dried fruits received for processing, if the receipt occurs after the commencement of this Schedule.

4   Rate of levy

  (1)   The regulations may fix an amount per tonne as the rate of levy imposed by this Schedule in respect of a specified kind of dried fruits.

  (3)   Different rates may be prescribed for different kinds of dried fruits.

  (4)   Subclause   (3) does not, by implication, limit the application of subsection   33(3A) of the Acts Interpretation Act 1901 .

  (5)   For the purposes of the calculation of levy imposed by this Schedule, the weight of any dried fruits is their weight at the time when they were received for processing.

5   Who pays the levy

    Levy imposed by this Schedule on dried fruits is payable by the producer of the dried fruits.

6   Regulations

  (1)   The Minister may, by notice in the Gazette , declare a body to be a body whose recommendations about regulations for the purposes of clause   4 are to be taken into consideration under subclause   (2).

  (2)   If a declaration is in force under subclause   (1), then, before the Governor - General makes regulations for the purposes of clause   4, the Minister must take into consideration any relevant recommendation made to the Minister by the body specified in the declaration.

  (3)   If there is no declaration in force under subclause   (1), then, before the Governor - General makes regulations for the purposes of clause   4, the Minister must take into consideration any relevant recommendation made to the Minister by the R&D authority.

  (4)   Before the R&D authority makes such a recommendation to the Minister, it must consult with the persons who are required to pay the levy concerned.

  (5)   The regulations must not, for the purposes of this Schedule, prescribe a rate of levy greater than the rate recommended to the Minister under subclause   (2) or (3).

7   Transitional--regulations

  (1)   This clause applies to regulations if:

  (a)   the regulations were made for the purposes of a particular provision of the Dried Fruits Levy Act 1971 ; and

  (b)   the regulations were in force immediately before the commencement of this clause.

  (2)   The regulations have effect, after the commencement of this clause, as if they had been made for the purposes of the corresponding provision of this Schedule.



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