Commonwealth Consolidated Acts

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 - SCHEDULE 4

1   Definitions

    In this Schedule:

"dried fruits" means dried tree fruits or dried vine fruits.

"dried tree fruits" means dried apricots, dried pears, dried peaches, dried nectarines or dried plums.

"dried vine fruits" means dried grapes.

2   Receipt of dried fruits for processing

    For the purposes of this Schedule, dried fruits are taken to have been received for processing:

  (a)   in the case of dried fruits that were produced from fresh fruits outside a processing establishment--upon the dried fruits first entering a processing establishment from outside the processing establishment; or

  (b)   in the case of dried fruits that were produced from fresh fruits in a processing establishment--as soon as the dried fruits were so produced.

3   Imposition of levy

    National Residue Survey Levy is imposed on dried fruits received for processing, if the receipt occurs after the commencement of this Schedule.

4   Rate of levy

  (1)   The rate of National Residue Survey Levy imposed by this Schedule on dried fruits is $0.00 per tonne or, if another rate (not exceeding $1.00 per tonne) is prescribed by the regulations, the other rate.

  (2)   Different rates may be prescribed for different kinds of dried fruits.

  (3)   Subclause   ( 2) does not affect the application of subsection   33(3A) of the Acts Interpretation Act 1901 .

  (4)   For the purposes of the calculation of National Residue Survey Levy imposed by this Schedule, the weight of any dried fruits is their weight at the time when they were received for processing.

5   Who pays the levy

    The National Residue Survey Levy imposed by this Schedule on dried fruits is payable by the producer of the dried fruits.