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PRIMARY INDUSTRIES (EXCISE) LEVIES ACT 1999 - SCHEDULE 14

Honey

 

 

1   Definitions

    In this Schedule:

"industry services body" means the industry services body declared under section   9 of the Horticulture Marketing and Research and Development Services Act 2000 .

"producers' organisation" means:

  (a)   the organisation known as the Australian Honey Bee Industry Council; or

  (b)   if another organisation is specified in the regulations--that organisation.

"R&D authority" , in relation to a levy, means the R&D Corporation established under the Primary Industries Research and Development Act 1989 to which the levy is attached.

"R&D Corporation" has the same meaning as in the Primary Industries Research and Development Act 1989 .

2   Imposition of levy--sale of honey

  (1)   Levy is imposed on honey produced in Australia (whether before or after the commencement of this Schedule) that is sold after the commencement of this Schedule.

  (2)   Levy is not imposed by this clause in relation to a sale of honey if:

  (a)   levy has been imposed by this clause, or by the repealed Honey Levy Act (No.   1) 1962 , on the honey because of a previous sale of the honey; or

  (b)   under the contract of sale, the honey is:

  (i)   to be delivered to a place outside Australia; or

  (ii)   to be placed on board a ship or aircraft for export from Australia.

  (3)   Levy is not imposed by this clause on honey sold by a person in a month (other than honey sold by the producer by prescribed sale) if the total weight of that honey, and any other honey used by the person in that month in the production of other goods, is not more than 50 kilograms.

  (4)   Levy is not imposed by this clause on honey sold in a year by the producer by prescribed sale if the total weight of that honey, and any other honey used by the producer in that year in the production of other goods, is not more than 600 kilograms.

  (5)   The regulations may exempt a specified class of persons from levy imposed by this clause.

3   Imposition of levy--use of honey in the production of other goods

  (1)   Levy is imposed on honey produced in Australia (whether before or after the commencement of this Schedule) that is used by a person in the production of other goods, if that use occurs after the commencement of this Schedule.

  (2)   Levy is not imposed by this clause on honey on which levy has been imposed by clause   2 or by the repealed Honey Levy Act (No.   1) 1962 .

  (3)   Levy is not imposed by this clause on honey used by a person (other than the producer) in a month in the production of other goods if the honey so used by the person in that month, together with the honey, if any, sold by the person in that month, weighs not more than 50 kilograms.

  (4)   Levy is not imposed by this clause on honey that, in a year, is used by the producer in the production of other goods if the honey so used by the producer in that year, together with the honey, if any, sold by the producer by prescribed sale in that year, weighs not more than 600 kilograms.

  (5)   Levy is not payable under this Schedule by a person included in a prescribed class of persons.

4   Rate of levy

  (1)   The rate of levy imposed by clause   2 on honey is the sum of:

  (a)   a levy at the rate of 0.00 cent per kilogram of honey or, if another rate is prescribed for the purposes of this paragraph, that other rate; and

  (b)   a levy at the rate of 0.75 cent per kilogram of honey or, if another rate is prescribed for the purposes of this paragraph, that other rate.

  (2)   The rate of levy imposed by clause   3 on honey is the sum of:

  (a)   a levy at the rate of 0.00 cent per kilogram of honey or, if another rate is prescribed for the purposes of this paragraph, that other rate; and

  (b)   a levy at the rate of 0.75 cent per kilogram of honey or, if another rate is prescribed for the purposes of this paragraph, that other rate.

5   Who pays the levy

  (1)   Levy imposed by clause   2 in relation to the sale of honey is payable by the producer of the honey.

  (2)   Levy imposed by clause   3 is payable by the person who uses the honey in the production of other goods.

6   Regulations

  (1)   Before the Governor - General makes regulations prescribing a class of persons for the purposes of subclause   2(5) or 3(5), the Minister must take into consideration any relevant recommendation made to the Minister by the producers' organisation.

  (2)   Before the Governor - General makes regulations for the purposes of paragraph   4(1)(a) or 4(2)(a) of this Schedule, the Minister must take into consideration any relevant recommendation made to the Minister by the producers' organisation.

  (3)   The producers' organisation must not make a recommendation under subclause   (1) or (2) unless the producers' organisation has consulted with the industry services body in relation to the recommendation.

  (4)   Before the Governor - General makes regulations for the purposes of paragraph   4(1)(a), 4(1)(b), 4(2)(a) or 4(2)(b) of this Schedule, the Minister must take into consideration any relevant recommendation made to the Minister by the R&D authority or by the producers' organisation.

  (5)   The R&D authority must not make a recommendation under subclause   (4) in relation to paragraph   4(1)(a), 4(1)(b), 4(2)(a) or 4(2)(b) of this Schedule unless the R&D authority has consulted with the persons required to pay the levy concerned.

  (6)   The regulations must not prescribe a rate of levy greater than the rate recommended to the Minister:

  (a)   in the case of regulations for the purposes of paragraph   4(1)(a) or 4(2)(a) of this Schedule--by the producers' organisation; and

  (b)   in the case of regulations for the purposes of paragraph   4(1)(b) or 4(2)(b) of this Schedule--by the R&D authority or the producers' organisation.

7   Transitional--regulations (sale)

  (1)   This clause applies to regulations if:

  (a)   the regulations were made for the purposes of a particular provision of the Honey Levy Act (No.   1) 1962 ; 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.

8   Transitional--regulations (use)

  (1)   This clause applies to regulations if:

  (a)   the regulations were made for the purposes of a particular provision of the Honey Levy Act (No.   2) 1962 ; 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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