Commonwealth Consolidated Acts Commonwealth Consolidated Acts
In this Schedule:
"dried grapes" means grapes containing less than 60% of moisture by mass.
"fresh grapes" means grapes containing not less than 60% of moisture by mass.
"prescribed goods" means:
(a) fresh grapes; and
(b) dried grapes; and
(c) grape juice, whether single strength or concentrated;
being grapes or grape juice produced in Australia.
"representative organisation" has the same meaning as in the Wine Australia Act 2013 .
2 Quantity of fresh grapes equivalent to a quantity of other prescribed goods
For the purposes of this Schedule, the quantity of fresh grapes that is the equivalent of a quantity of prescribed goods other than fresh grapes is a number of tonnes equal to:
(a) in the case of dried grapes--a number worked out by multiplying the number of tonnes of that quantity of dried grapes by 3; and
(b) in the case of grape juice--a number worked out by dividing the number of litres of that quantity of grape juice:
(i) in the case of single - strength grape juice--by 800 or, if another number is prescribed for the purposes of this subparagraph, that other number; and
(ii) in the case of concentrated grape juice--by a number that bears to the number referred to in subparagraph (i) the same proportion that the strength of the single - strength grape juice from which the concentrated grape juice was derived bears to the strength of the concentrated grape juice.
For the purposes of this Schedule, premises are a processing establishment during a year if the quantity (if any) of fresh grapes, together with the fresh grape equivalent of the quantity (if any) of prescribed goods other than fresh grapes, used in the processing of prescribed goods at those premises during:
(a) that year; or
(b) either of the immediately preceding 2 years (including years commencing before the commencement of this Schedule);
amounts, or amounted, to not less than 5 tonnes.
(1) Levy is imposed on prescribed goods delivered to a processing establishment in Australia after the commencement of this Schedule.
(2) Levy is not imposed by this Schedule in respect of:
(a) prescribed goods that are delivered during a year to a processing establishment that is an exempt processing establishment in relation to that year; or
(b) dried grapes in respect of which levy is payable under Schedule 9 or the repealed Dried Fruits Levy Act 1971 ; or
(c) grape juice that is delivered to a processing establishment during a year and that was concentrated or extracted at:
(i) another processing establishment; or
(ii) premises where the principal activity carried on during that year was the processing of prescribed goods.
(3) For the purposes of subclause (2), a processing establishment is an exempt processing establishment in relation to a year if the quantity (if any) of fresh grapes, together with the fresh grape equivalent of the quantity (if any) of prescribed goods other than fresh grapes, used in the processing of prescribed goods at the processing establishment during the year amounts to less than 20 tonnes.
(4) The regulations may exempt prescribed goods included in a specified class of prescribed goods from levy imposed by this Schedule.
(1) The rate of levy imposed by this Schedule in respect of prescribed goods is:
(a) in the case of fresh grapes--the standard amount per tonne of the grapes; and
(b) in any other case--the standard amount per tonne of the fresh grape equivalent of the prescribed goods.
(2) In subclause (1):
"standard amount" means such amount as is prescribed by the regulations.
Levy imposed by this Schedule on prescribed goods is payable by the producer of the prescribed goods.
(1) Before the Governor - General makes regulations for the purposes of clause 5, the Minister must take into consideration any relevant recommendation made to the Minister by a representative organisation.
(2) If there is no representative organisation, then, before the Governor - General makes regulations for the purposes of the definition of standard amount in subclause 5(2), the Minister must take into consideration any relevant recommendation made to the Minister by the Research and Development Corporation established under the Grape and Wine Research and Development Corporation Regulations 1991 .
(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 the definition of standard amount in subclause 5(2), prescribe a rate of levy greater than the rate recommended to the Minister under subclause (1) or (2).
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision of the Grape Research Levy Act 1986 ; 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.