Commonwealth Consolidated Acts Commonwealth Consolidated Acts
In this Schedule:
"honey" means honey that is produced in Australia .
2 Imposition of levy--sale of honey
(1) National Residue Survey Levy is imposed on honey that is sold after the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this clause in relation to a sale of honey if:
(a) National Residue Survey Levy has been imposed by this clause on the honey because of a previous sale of the honey; or
(b) under the contract of sale, the honey is:
(i) to be delivered to a place outside Australia ; or
(ii) to be placed on board a ship or aircraft for export from Australia ; or
(c) the seller is the producer of the honey and the buyer is a first purchaser.
(3) National Residue Survey Levy is not imposed by this clause on honey sold by a person in a month (other than honey sold by the producer by prescribed sale) if the total weight of that honey, and any other honey used by the person in that month in the production of other goods, is 50 kilograms or less.
(4) National Residue Survey Levy is not imposed by this clause on honey sold in a financial year by the producer by prescribed sale if the total weight of that honey, and any other honey used by the producer in that year in the production of other goods, is 600 kilograms or less.
(5) The regulations may exempt a specified class of persons from National Residue Survey Levy imposed by this clause.
3 Imposition of levy--use of honey in producing other goods
(1) National Residue Survey Levy is imposed on honey used after the commencement of this Schedule in the production of other goods.
(2) National Residue Survey Levy is not imposed by this clause on honey if National Residue Survey Levy has been imposed on the honey by clause 2.
(3) National Residue Survey Levy is not imposed by this clause on honey used by a person (other than the producer) in a month in the production of other goods if the total weight of that honey, and any other honey sold by the person in that month, is 50 kilograms or less.
(4) National Residue Survey Levy is not imposed by this clause on honey used by the producer in a financial year if the total weight of that honey, and any other honey sold by the producer by prescribed sale in that year, is 600 kilograms or less.
(5) The regulations may exempt a specified class of persons from National Residue Survey Levy imposed by this clause.
(1) The rate of National Residue Survey Levy imposed by this Schedule in relation to the sale of honey is 0.3 cents per kilogram or, if another rate (not exceeding 0.6 cents per kilogram) is prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule in relation to the use of honey in the production of other goods is 0.25 cents per kilogram or, if another rate (not exceeding 0.3 cents per kilogram) is prescribed by the regulations, the other rate.
(1) The National Residue Survey Levy imposed by this Schedule in relation to the sale of honey is payable by the producer of the honey.
(2) The National Residue Survey Levy imposed by this Schedule in relation to the use of honey in the production of other goods is payable by the person using that honey in that production.