Commonwealth Consolidated Acts Commonwealth Consolidated Acts
In this Schedule:
"canola" means rape seed of the kind commonly known as canola.
"eligible oilseeds" means seeds of a kind from which oil can be obtained and which are specified in regulations made for the purposes of this definition.
"leviable amount" , in relation to a levy year, means:
(a) $25; or
(b) if, before the commencement of the levy year, another amount is prescribed in relation to that year, that prescribed amount.
"leviable oilseeds" means:
(a) canola; or
(b) eligible oilseeds.
"value" means the value as worked out in accordance with the regulations.
(1) If:
(a) the producer of leviable oilseeds causes or permits the oilseeds to be:
(i) delivered to another person; or
(ii) taken out of the producer's possession or control by another person; or
(b) leviable oilseeds are taken out of the possession or control of the producer by another person in accordance with a marketing law;
the producer of those leviable oilseeds is taken, for the purposes of this Schedule, to have delivered the oilseeds to the other person.
(2) For the purposes of this Schedule, if a producer of leviable oilseeds delivers the oilseeds to a person for carriage (either by that person or by a succession of persons beginning with that person) to another person (the receiver ) otherwise than for further carriage, the delivery is taken to have been to the receiver.
(1) This clause applies if the ownership of any leviable oilseeds passes from the producer of the oilseeds to a person in a way that does not involve, or to a number of persons in succession in ways none of which involves, the delivery of oilseeds to any person.
(2) A reference in this Schedule to the producer must, in relation to those oilseeds, be read as a reference to that person or to the last of those persons, as the case may be.
(1) This clause applies if a regulation made for the purposes of the definition of eligible oilseeds in clause 1 commences during a levy year.
(2) A reference in this Schedule to leviable oilseeds delivered or processed in that levy year does not include a reference to any seeds of the kind prescribed by that regulation that were delivered or processed, as the case may be, before that commencement.
(1) National Residue Survey Levy is imposed on leviable oilseeds produced in Australia if, on or after the date that is the relevant date in relation to the oilseeds, the producer of the oilseeds:
(a) delivers the oilseeds to another person (otherwise than for storage on behalf of the producer); or
(b) processes the oilseeds.
(2) For the purposes of subclause ( 1), the relevant date is:
(a) in the case of canola--the date of commencement of this clause; or
(b) in the case of leviable oilseeds that are of a kind prescribed by a regulation made for the purposes of the definition of eligible oilseeds in clause 1--the date of commencement of the regulation.
(3) If, in a levy year:
(a) leviable oilseeds are delivered to a particular person by producers of the oilseeds; and
(b) apart from this subclause, the total amount of National Residue Survey Levy in respect of the oilseeds would be less than the leviable amount;
National Residue Survey Levy is not imposed by this Schedule on the oilseeds.
(4) If:
(a) leviable oilseeds are processed by or for the producer of the oilseeds; and
(b) all the products and by - products of the processing of the oilseeds are used by the producer for domestic purposes but not for commercial purposes;
National Residue Survey Levy is not imposed by this Schedule on the oilseeds.
(5) If, in a levy year:
(a) a producer processes leviable oilseeds that he or she has produced; and
(b) paragraph ( 4)(b) does not apply in respect of the oilseeds; and
(c) apart from this subclause, the total amount of National Residue Survey Levy imposed by this Schedule on the oilseeds would be less than the leviable amount;
National Residue Survey Levy is not imposed by this Schedule on the oilseeds.
(1) The rate of National Residue Survey Levy imposed by this Schedule on canola is 0.015% of the value of the canola or, if another rate (not exceeding 0.03% of the value of the canola) is prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on a particular kind of eligible oilseeds is the rate that, under the regulations, is applicable to those oilseeds. However, the rate must not exceed 0.03% of the value of those oilseeds.
(3) Different rates may be prescribed by the regulations for different kinds of leviable oilseeds.
(4) Subclause ( 3) does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901 .
The National Residue Survey Levy imposed by this Schedule on leviable oilseeds is payable by the producer of the oilseeds.