Commonwealth Numbered Regulations

PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2011 (NO. 1) (SLI NO 8 OF 2011) - SCHEDULE 1

(regulation 3)

[1]           Schedule 27, after Part 8

insert

Part 9           Ginger

9.1           Definition

                In this Part:

"ginger means a rhizome of a plant of a variety of the species Zingiber officinale" .

9.2           Imposition of levy

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

                (a)    is produced in Australia; and

               (b)    is sold by the producer to a first purchaser, buying agent, selling agent, processor or wholesale produce market.

Note    For the meaning of processor in this clause, see clause 10.5 of Part 10 of Schedule 37 to the Collection Regulations.

9.3           Rate of levy -- research and development component

                For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy on ginger is 0.5% of the sale price at the first point of sale.

Note    Sale price is taken to exclude net GST -- see regulation 3A.

9.4           Who pays the levy

                For clause 11 of Schedule 27 to the Excise Levies Act, the levy on ginger is payable by the producer of the ginger.