Commonwealth Numbered Regulations Commonwealth Numbered Regulations
Primary Industries (Customs) Charges Regulations 2000
1 In the appropriate position in Schedule 14
Insert:
In this Part:
"tea tree oil " has the same meaning as in clause 13.2 of Part 13 of Schedule 37 to the Collection Regulations.
7.2 Imposition and rate of charge
(1) For the purposes of subclause 2(1) of Schedule 14 to the Customs Charges Act, charge is imposed on tea tree oil if, on or after the commencement of this Part, the tea tree oil is exported from Australia.
Note: The charge is attached to the Rural Industries Research and Development Corporation--see section 5 of the Primary Industries Research and Development Act 1989 and subregulation 47(1) of the Rural Industries Research and Development Corporation Regulations 2000 .
(2) For the purposes of clause 5 of Schedule 14 to the Customs Charges Act, the rate of charge imposed by subclause (1) of this clause is 25 cents per kilogram of tea tree oil.
Note: The whole of the charge is the research component of the levy--see subsection 5(3) of the Primary Industries Research and Development Act 1989 and subregulation 47(2) of the Rural Industries Research and Development Corporation Regulations 2000 .
7.3 Imposition and rate of EPPR charge
(1) For the purposes of subclause 2(1) of Schedule 14 to the Customs Charges Act, EPPR charge is imposed on tea tree oil on which charge is imposed by subclause 7.2(1) of this Part.
(2) For the purposes of clause 5 of Schedule 14 to the Customs Charges Act, the rate of EPPR charge imposed by subclause (1) of this clause is nil.
Note: In relation to EPPR charge, see the Plant Health Australia (Plant Industries) Funding Act 2002 .
7.4 Who pays charge imposed by this Part
For the purposes of clause 10 of Schedule 14 to the Customs Charges Act, charge imposed by this Part is payable by the producer of the tea tree oil.
7.5 Exemption from charge imposed by this Part
For the purposes of clause 11 of Schedule 14 to the Customs Charges Act, tea tree oil is exempt from charge imposed by this Part if levy under Part 11 of Schedule 27 to the Primary Industries (Excise) Levies Regulations 1999 has already been imposed on the tea tree oil.