Commonwealth Numbered Regulations

PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT (AVOCADOS) REGULATIONS 2017 (F2017L00155) - SCHEDULE 1

Primary Industries (Excise) Levies Regulations 1999

1  Paragraph 4.4(a) of Schedule 15

Omit "3", substitute "2.9".

2  At the end of Part 4 of Schedule 15

Add:

4.7   PHA levy

             (1)  For clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on fresh avocados on which levy is imposed by Schedule 15 to the Excise Levies Act.

             (2)  For clause 6 of Schedule 27 to the Excise Levies Act, the rate of the levy for fresh avocados is 0.1 cents per kilogram.

             (3)  For clause 11 of Schedule 27 to the Excise Levies Act, PHA levy imposed on fresh avocados is payable by the producer of the avocados.