Commonwealth Numbered Regulations

PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2002 (NO. 6) 2002 NO. 192 - SCHEDULE 1

(regulation 3)

[1] Schedule 15, after Part 19

insert

Part 20 Table grapes
20.1 Table grapes are leviable horticultural products

For the definition of leviable horticultural products in clause 1 of Schedule 15 to the Excise Levies Act, table grapes are leviable horticultural products.

Note 1
Table grapes is defined in clause 20.2 of Schedule 22 to the Collection Regulations.

20.2 What table grapes are exempt from levy

For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, table grapes sold by a producer by retail sale in a levy year are exempt from levy if the total quantity of table grapes sold by the producer by retail sale in the levy year is not more than 5 000 kilograms.

20.3 Rate of levy — marketing component

For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.5 cents per kilogram of table grapes.

Note    Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.

20.4 Rate of levy — research and development component

For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 0.5 cents per kilogram of table grapes.

Note 1    Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.
Note 2
For the rate of NRS levy on table grapes, see clause 7 of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998 and Division 6 of Part 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 .

20.5 What is the eligible industry body for table grapes

For subclauses 6 (7), (8) and (10) of Schedule 15 to the Excise Levies Act, the eligible industry body for table grapes is the Australian Table Grape Association Inc. (ABN 69 953 034 946).