Commonwealth Consolidated Acts Commonwealth Consolidated Acts
1 Definitions
In this Schedule:
"apples" means fruit of any species of the genus Malus .
"eligible horticultural products" means horticultural products specified in regulations made for the purposes of this definition.
"horticultural products" has the same meaning as in Schedule 10 to the Primary Industries (Customs) Charges Act 1999 .
"leviable horticultural products" means:
(a) onions; or
(b) apples; or
(c) pears; or
(d) eligible horticultural products.
"onion" means a bulb of the species Allium cepa .
"pears" means fruit of any species of the genus Pyrus , except fruit of the species Pyrus pyrifolia (nashi).
(1) National Residue Survey Levy is imposed on leviable horticultural products produced in Australia (whether before or after the commencement of this Schedule) that are exported from Australia after the commencement of this Schedule.
(2) National Residue Survey Levy is not imposed by this Schedule on leviable horticultural products if the producer has paid levy imposed by Schedule 9 to the National Residue Survey (Excise) Levy Act 1998 on those products.
(3) The regulations may exempt from National Residue Survey Levy imposed by this Schedule:
(a) leviable horticultural products exported by a specified class of persons; or
(b) specified subclasses of a class of leviable horticultural products.
The rate of National Residue Survey Levy imposed by this Schedule on onions is 40 cents per tonne or, if another rate (not exceeding $5.00 per tonne) is prescribed by the regulations, the other rate.
4 Rate of levy--apples and pears
(1) The rate of National Residue Survey Levy imposed by this Schedule on apples is 0.075 of a cent per kilogram or, if another rate (not exceeding 0.1 of a cent per kilogram) is prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on pears is 0.075 of a cent per kilogram or, if another rate (not exceeding 0.1 of a cent per kilogram) is prescribed by the regulations, the other rate.
5 Rate of levy--eligible horticultural products
(1) The rate of National Residue Survey Levy imposed by this Schedule on a particular class of eligible horticultural products is the rate that, under the regulations, is applicable to that class.
(2) If the Australian Statistician has published an average annual unit gross value in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not exceed 2% of the average of those values.
(3) Different rates may be prescribed by the regulations for different classes of eligible horticultural products.
(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 horticultural products is payable by the producer of the products.
Without limiting the manner in which classes of leviable horticultural products may be described in the regulations, the regulations may describe such classes by reference to:
(a) the use for which the products are exported or sold for export; or
(b) the state, form or condition of the products, whether by reference to a process or otherwise.