Commonwealth Numbered Regulations

PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2002 (NO. 10) 2002 NO. 294 - SCHEDULE 1

(regulation 3)

[1] Schedule 27

insert at the end

Part 6 Sugar
6.1 Definition for Part 6
In this Part:

"retail-packaged sugar" means sugar that has been prepared and packaged so as to be able to be sold by retail sale without any further preparation or packaging.

6.2 Imposition of levy
For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on:

(a)

retail-packaged sugar produced in Australia after the commencement of this Part; and

(b)

sugar that is an ingredient in goods for human consumption that are produced in Australia after the commencement of this Part.

Note
The purpose of this levy is to fund the Commonwealth Government's Sugar Industry Reform Program. A charge is also being imposed under the Customs Charges Act (see Part 4 of Schedule 14 to the Customs Charges Regulations). It is intended to collect the levy and charge until the financial requirements of the Program (including administrative costs) are met.

6.3 Rate of levy

For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 3 cents per kilogram of leviable sugar.

6.4 Who pays the levy

For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on leviable sugar is payable by the producer of the leviable sugar.

6.5 What sugar is exempt from levy
For clause 12 of Schedule 27 to the Excise Levies Act:

(a)

retail-packaged sugar is exempt from levy if it is exported from Australia; and

(b)

sugar that is an ingredient in goods for human consumption that are produced in Australia is exempt from levy if the goods are exported from Australia.

Note
A refund may be payable if levy is paid on sugar that is exempt from levy under this clause. See section 18 of the Collection Act and clause 6.17 of Schedule 37 to the Collection Regulations.