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NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 - SCHEDULE 3

Dairy produce

 

 

1   Definitions

  (1)   In this Schedule:

"manufacturer" means a person who carries on a business that consists of, or includes, the manufacture of dairy produce.

"milk" means the lacteal fluid product of a dairy cow.

"milk fat" means the fatty substance of milk.

"relevant dairy produce" means dairy produce that is:

  (a)   whole milk; or

  (b)   whole milk products.

"whole milk" means whole milk produced in Australia .

"whole milk product" means a product that:

  (a)   is produced by modifying, or extracting material from, whole milk; and

  (b)   consists of, or contains, milk fat.

  (2)   For the purposes of this Schedule, a person who applies any process to relevant dairy produce is taken to use the relevant dairy produce in the manufacture of dairy produce unless:

  (a)   the process consists only of chilling; and

  (b)   the person is the producer of the relevant dairy produce.

2   Imposition of levy

  (1)   National Residue Survey Levy is imposed on relevant dairy produce:

  (a)   supplied by the producer after th e commencement of this Schedule ; and

  (b)   in relation to which the producer has received, or is entitled to receive, a payment relating to liquid milk for human consumption in Australia .

  (2)   National Residue Survey Levy is imposed on relevant dairy produce:

  (a)   delivered to a manufacturer by the producer after the commencement of this Schedule; or

  (b)   produced by a manufacturer and used by the manufacturer, after the commencement of this Schedule, in the manufacture of dairy produce;

other than dairy produce referred to in subclause   ( 1).

  (3)   If National Residue Survey Levy is imposed by subclause   ( 1) or (2) on particular relevant dairy produce (the leviable produce ), that subclause does not have the effect of imposing any further National Residue Survey Levy on:

  (a)   the leviable produce; or

  (b)   relevant dairy produce produced by modifying, or extracting material from, the leviable produce.

3   Rate of levy

    The rate of National Residue Survey Levy imposed by this Schedule on relevant dairy produce is $0.00 per kilogram of the total of the milk fat content of the relevant dairy produce or, if another rate (not exceeding 0.5 cents per kilogram) is prescribed by the regulations, the other rate.

4   Who pays the levy

  (1)   The National Residue Survey Levy imposed on relevant dairy produce by subclause   2(1) is payable by the producer of the relevant dairy produce.

  (2)   The National Residue Survey Levy imposed on relevant dairy produce by subclause   2(2) is payable by the manufacturer of the relevant dairy produce.



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