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PRIMARY INDUSTRIES (EXCISE) LEVIES ACT 1999 - SCHEDULE 12

Grain legumes

 

 

1   Definitions

    In this Schedule:

"growers' organisation" means the organisation known as Grain Producers Australia or such other organisation as is prescribed for the purposes of this definition.

"leviable amount" , in relation to a levy year, means:

  (a)   $25; or

  (b)   if, before the commencement of the levy year, another amount is prescribed in relation to that year, that prescribed amount.

"leviable grain legumes" means:

  (a)   the seeds of lupins; or

  (b)   the seeds of field peas; or

  (c)   peanuts; or

  (d)   the seeds of any other leguminous plants, being seeds of a kind that is or kinds that are prescribed for the purposes of this definition.

"peanuts" means peanuts in shells.

"value" means the value as worked out in accordance with the regulations.

2   Delivery

  (1)   If:

  (a)   a producer of leviable grain legumes:

  (i)   causes or permits those grain legumes to be delivered to another person; or

  (ii)   allows another person to take those grain legumes out of the producer's possession or control; or

  (b)   leviable grain legumes are taken out of the possession or control of the producer by another person in accordance with a marketing law;

the producer of those leviable grain legumes is taken, for the purposes of this Schedule, to have delivered those grain legumes to that other person.

  (2)   If a producer of leviable grain legumes delivers those grain legumes to a person for carriage (either by that person or by a succession of persons commencing with that person) to another person (the receiver ) otherwise than for further carriage, the delivery is taken, for the purposes of this Schedule, to have been to the receiver.

3   Producer

  (1)   This clause applies if the ownership of leviable grain legumes passes from the producer of the grain legumes to a person in a way that does not involve, or to a number of persons in succession, in ways none of which involves, the delivery of those grain legumes to any person.

  (2)   A reference in this Schedule to the producer must, in relation to those grain legumes, be read as a reference to that person or to the last of those persons, as the case may be.

4   Application of regulations

  (1)   This clause applies if, under a regulation made for the purposes of the definition of leviable grain legumes in clause   1, seeds of a particular kind or kinds commence to be leviable grain legumes during a levy year.

  (2)   A reference in this Schedule to leviable grain legumes delivered or processed in that year is to be read as not including a reference to any seeds of the kind or kinds prescribed by that regulation that were delivered or processed, as the case may be, before the date of commencement of that regulation.

5   Imposition of levy

  (1)   Levy is imposed on leviable grain legumes produced in Australia (whether before or after the commencement of this Schedule) if, on or after the date that is the relevant date in relation to the grain legumes, the producer of the grain legumes:

  (a)   delivers the grain legumes to another person (otherwise than for storage on behalf of the producer); or

  (b)   processes the grain legumes.

  (2)   For the purposes of subclause   (1), the relevant date is:

  (a)   in the case of peanuts, the seeds of lupins or the seeds of field peas--the date of commencement of this clause; or

  (b)   in the case of seeds prescribed for the purposes of the definition of leviable grain legumes in clause   1, where the regulation concerned is covered by clause   9--the date of commencement of this clause; or

  (c)   in the case of leviable grain legumes that are of a kind prescribed for the purposes of the definition of leviable grain legumes in clause   1, where the regulation concerned is not covered by clause   9--the date of commencement of the regulation concerned.

  (3)   If, in a levy year:

  (a)   leviable grain legumes are delivered to a particular person by producers of grain legumes; and

  (b)   apart from this subclause, the total amount of levy imposed by this Schedule on the grain legumes would be less than the leviable amount;

levy is not imposed by this Schedule on the grain legumes.

  (4)   Levy is not imposed by this Schedule on leviable grain legumes if:

  (a)   the grain legumes are processed by or for the producer; and

  (b)   all the products and by - products of the processing of those grain legumes are used by the producer for domestic purposes but not for commercial purposes.

  (5)   If, in a levy year:

  (a)   a producer processes leviable grain legumes that the producer has produced; and

  (b)   paragraph   (4)(b) does not apply in respect of the grain legumes; and

  (c)   apart from this subclause, the total amount of levy imposed by this Schedule on the grain legumes would be less than the leviable amount;

levy is not imposed by this Schedule on the grain legumes.

6   Rate of levy

    The rate of levy imposed by this Schedule is:

  (a)   1% of the value of the leviable grain legumes; or

  (b)   if a different rate is prescribed by the regulations--that different rate.

7   Who pays the levy

    The levy imposed by this Schedule on leviable grain legumes is payable by the producer of the grain legumes.

8   Regulations

  (1)   Before the Governor - General makes a regulation for the purposes of:

  (a)   the definition of leviable amount in clause   1; or

  (b)   the definition of leviable grain legumes in clause   1; or

  (c)   clause   6;

the Minister must take into consideration any relevant recommendation made to the Minister by the growers' organisation.

  (2)   If there is no growers' organisation, then, before the Governor - General makes regulations for the purposes of paragraph   6(b) of this Schedule, the Minister must take into consideration any relevant recommendation made to the Minister by the Research and Development Corporation established under the Grains Research and Development Corporation Regulations   1990 .

  (3)   Before that 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.

  (4)   The regulations must not, for the purposes of paragraph   6(b) of this Schedule, prescribe a rate of levy greater than the rate recommended to the Minister under subclause   (1) or (2).

9   Transitional--regulations

  (1)   This clause applies to regulations if:

  (a)   the regulations were made for the purposes of a particular provision of the Grain Legumes Levy Act 1985 ; 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.



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