Commonwealth Numbered Regulations

PRIMARY INDUSTRIES (CUSTOMS) CHARGES AMENDMENT REGULATIONS 2000 (NO. 2) 2000 NO. 344 - SCHEDULE 1

(regulation 3)

[1] After Schedule 13

insert

Schedule 14 Other charges
Part 1 Wool
1.1 Imposition of charge

(1)

Charge is imposed on wool produced in Australia if, after the commencement of this Part, the wool is exported from Australia.

(2) Charge is not imposed by this Part on:

(a)

wool on which a tax imposed by a Wool Tax Act has previously been imposed or paid; or

(b)

wool on which charge under this Part has previously been imposed or paid; or

(c)

wool on which levy under Part 2 of Schedule 27 to the Excise Levies Regulations has previously been imposed or paid.

1.2 Rate of charge

The rate of charge imposed on wool exported from Australia is 3% of the free-on-board value of the wool immediately before export.

1.3 Who pays the charge

Charge imposed by this Part on wool is payable by the producer of the wool.

Note
Producer is defined for wool in clause 2.6 of Part 2 of Schedule 37 to the Collection Regulations.