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PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT (TEA TREE OIL) REGULATIONS 2017 (F2017L00573) - SCHEDULE 1

   

Primary Industries (Excise) Levies Regulations 1999

1  In the appropriate position in Schedule 27

Insert:

Part 11 -- Tea tree oil

Division 11.1 -- Product levy

11.1   Definitions

                   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.

11.2   Imposition of levy

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

                     (a)  produced in Australia (whether before or after the commencement of this Part); and

                     (b)  sold in Australia by the producer after the commencement of this Part.

Note:          The levy 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 .

11.3   Rate of levy

                   For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy imposed by clause 11.2 of this Division is 25 cents per kilogram of tea tree oil.

Note:          The whole of the levy 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 .

11.4   Who pays the levy

                   For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by clause 11.2 of this Division is payable by the producer of the tea tree oil.

Division 11.2 -- EPPR levy

11.5   Imposition and rate of EPPR levy

             (1)  For the purposes of subclause 2(1) of Schedule 27 to the Excise Levies Act, EPPR levy is imposed on tea tree oil on which levy is imposed by clause 11.2 of Division 11.1 of this Part.

             (2)  For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of EPPR levy imposed by subclause (1) of this clause is nil.

Note:          In relation to EPPR levy, see the Plant Health Australia (Plant Industries) Funding Act 2002 .

11.6   Who pays the EPPR levy

                   For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by subclause 11.5(1) of this Division is payable by the producer of the tea tree oil.

Division 11.3 -- Exemption from levy

11.7   Exemption from levy

                   For the purposes of clause 12 of Schedule 27 to the Excise Levies Act, the producer of tea tree oil is exempt from liability to pay levy imposed by this Part in relation to a levy year if the total amount of levy that the producer would be liable to pay in relation to tea tree oil sold by retail sale by the producer in the levy year is less than $25.



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