Commonwealth Consolidated Acts Commonwealth Consolidated Acts
In this Schedule:
"forest products" means:
(a) logs; or
(b) such other products as are described in Chapter 44 of Schedule 3 to the Customs Tariff Act 1995 and prescribed by the regulations.
"industry body" means a body for which both of the following conditions are met:
(a) members of the body are importers of forest products;
(b) the body is prescribed by the regulations for the purposes of this paragraph.
"logs" has the same meaning as in Schedule 10 to the Primary Industries (Excise) Levies Act 1999 .
"mill" has the same meaning as in Schedule 10 to the Primary Industries (Excise) Levies Act 1999 .
(1) Charge is imposed on forest products imported into Australia after the commencement of this Schedule.
(2) The regulations may exempt a specified class of forest products from charge imposed by this Schedule.
(1) The rate of charge imposed by this Schedule is:
(a) if the forest products are logs--the rate of levy (if any) that would have been payable under Schedule 10 to the Primary Industries (Excise) Levies Act 1999 if the logs had been produced in Australia and delivered to a mill in Australia ; or
(b) otherwise--a rate worked out by multiplying:
(i) the rate of levy (if any) that would have been payable under Schedule 10 to the Primary Industries (Excise) Levies Act 1999 in respect of logs of the same class that were used to produce the forest products if the logs had been produced in Australia and delivered to a mill in Australia; and
(ii) the conversion factor determined by the Minister to apply to forest products of the class in question.
(2) The Minister may determine in writing, for a class of forest products, a conversion factor that, in the Minister's opinion, reasonably approximates (but does not exceed) the average proportionality between:
(a) volumes of logs that are used, in accordance with normal wood processing practices in Australia, to produce such volumes of those forest products; and
(b) volumes of forest products in that class.
(3) Before making a determination, the Minister must take into consideration any relevant recommendation made to him or her by an industry body.
(4) Such determinations are legislative instruments .
(5) The regulations may provide that the charge imposed by this Schedule is not payable if the amount to be collected is less than an amount specified in the regulations.
Charge imposed by this Schedule on forest products is payable by the importer of the forest products.
Before the Governor - General makes regulations for the purposes of this Schedule, the Minister must take into consideration any relevant recommendation made to the Minister by an industry body.
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision of the Forest Industries Research Import Charge Act 1993 ; and
(b) the regulations were in force immediately before the commencement of this clause.
(2) The regulations have effect, after the commencement of this clause, as if they had been made for the purposes of the corresponding provision of this Schedule.
7 Transitional--determinations
(1) This clause applies to a determination if:
(a) the determination was made for the purposes of a particular provision of the Forest Industries Research Import Charge Act 1993 ; and
(b) the determination was in force immediately before the commencement of this clause.
(2) The determination has effect, after the commencement of this clause, as if it had been made for the purposes of the corresponding provision of this Schedule.