Commonwealth Consolidated Acts Commonwealth Consolidated Acts
(1) In this Schedule:
"leviable fibre" means goat's fibre that:
(a) has been obtained:
(i) by shearing a live goat; or
(ii) in a prescribed way (if any); and
(b) has not been processed.
"sale value" , in relation to leviable fibre, means:
(a) in the case of fibre sold in Australia in a pool--the amount paid for the fibre; or
(b) in the case of other fibre sold in Australia:
(i) if there are invoices or other documents relating to the sale that show the sale price for the fibre--that price; or
(ii) if there are no such documents--the value of the fibre determined by the growers' organisation that the Secretary considers to be appropriate; or
(c) in any other case--the amount determined in a prescribed way.
(2) Despite section 177 - 12 of the A New Tax System (Goods and Services Tax) Act 1999 , a reference in the definition of sale value to the price of leviable fibre, or the amount paid for leviable fibre, is taken not to include the net GST that is included in that price or amount.
(3) In subclause (2), net GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .
(1) Levy is imposed on leviable fibre produced in Australia after the commencement of this Schedule.
(2) If both of the following conditions are satisfied in relation to leviable fibre:
(a) the leviable fibre consists of all the leviable fibre that has been both produced by, and processed by or on behalf of, a producer in a levy year;
(b) apart from this subclause, the total amount of levy imposed by this Schedule on the leviable fibre would be less than the leviable amount in relation to that year;
levy is not imposed by this Schedule on the leviable fibre.
(3) If both of the following conditions are satisfied in relation to leviable fibre:
(a) the leviable fibre consists of all the leviable fibre delivered by producers of leviable fibre to a particular buying agent or selling agent in a levy year;
(b) apart from this subclause, the total amount of levy imposed by this Schedule on the leviable fibre would be less than the leviable amount in relation to that year;
levy is not imposed by this Schedule on the leviable fibre.
The rate of levy imposed by this Schedule in respect of any leviable fibre is an amount equal to:
(a) 1.5% of the sale value of the fibre; or
(b) if another percentage of sale value is prescribed by the regulations, the other percentage of the sale value of the fibre.
Levy imposed by this Schedule on leviable fibre is payable by the producer of the fibre.
(1) Before the Governor - General makes any regulations:
(a) for the purposes of subparagraph (a)(ii) of the definition of leviable fibre in clause 1; or
(b) for the purposes of paragraph (c) of the definition of sale value in that clause; or
(c) prescribing a percentage for the purposes of clause 3;
the Minister must take into consideration any relevant recommendation made to the Minister by a growers' organisation.
(2) The Minister may, by notice in the Gazette , declare a body to be a body whose recommendations about prescribing a percentage for the purposes of clause 3 are to be taken into consideration under subclause (3).
(3) If a declaration is in force under subclause (2), then, before the Governor - General makes regulations prescribing a percentage for the purposes of clause 3, the Minister must take into consideration any relevant recommendation made to the Minister by the body specified in the declaration.
(4) If there is no declaration in force under subclause (2), then, before the Governor - General makes regulations in relation to the matters mentioned in subclause (1), the Minister must take into consideration any relevant recommendation made to the Minister by the Rural Industries Research and Development Corporation established under section 9 of the Primary Industries Research and Development Act 1989 .
(5) Before the Rural Industries Research and Development Corporation makes such a recommendation to the Minister, it must consult with the persons who are required to pay the levy concerned.
(6) The regulations must not, for the purposes of clause 3, prescribe a percentage greater than the percentage recommended to the Minister under subclause (3) or (4).
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision of the Goat Fibre Levy Act 1989 ; 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 Goat Fibre Levy Act 1989 ; 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 they had been made for the purposes of the corresponding provision of this Schedule.