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PRIMARY INDUSTRIES (EXCISE) LEVIES ACT 1999 - SCHEDULE 15

Horticultural products

 

 

1   Definitions

    In this Schedule:

"cut flowers and foliage" includes processed cut flowers and foliage.

"fruits" includes processed fruits.

"horticultural products" means:

  (a)   fruits; and

  (b)   vegetables; and

  (c)   nuts; and

  (d)   nursery products; and

  (e)   cut flowers and foliage; and

  (f)   products prescribed for the purposes of this paragraph.

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

"leviable horticultural products" means horticultural products prescribed for the purposes of this definition.

"nursery products" includes trees, shrubs, plants, seeds, bulbs, corms, tubers, propagating material and plant tissue cultures, grown for ornamental purposes or for producing fruits, vegetables, nuts or cut flowers and foliage.

"nuts" includes processed nuts.

"vegetables" includes:

  (a)   mushrooms and other edible fungi; and

  (b)   processed vegetables (including mushrooms and other edible fungi).

2   Imposition of levy

  (1)   Levy is imposed on leviable horticultural products (other than leviable horticultural products of a class prescribed for the purpose of subclause   (2)) produced in Australia (whether before or after the commencement of this Schedule) that are, after the commencement of this Schedule:

  (a)   sold by the producer; or

  (b)   used by the producer in the production of other goods.

  (2)   Levy is imposed on leviable horticultural products of a class prescribed for the purpose of this subclause on the basis of the amount of leviable horticultural products of that class that is presumed, in accordance with the regulations, to be produced in Australia.

  (3)   Levy is not imposed by this Schedule on leviable horticultural products that are exported from Australia.

  (4)   The regulations may exempt from levy imposed by this Schedule:

  (a)   leviable horticultural products produced by specified classes of producers; or

  (b)   specified subclasses of a class of leviable horticultural products.

3   Rate of levy

    The rate of levy imposed by this Schedule in relation to a leviable horticultural product is the sum of the rates prescribed for the purposes of subclauses   4(1), (3) and (4) that are applicable to the class of leviable horticultural products in which the product is included.

4   Rates of levy destined for particular bodies etc.

Marketing component

  (1)   The regulations may fix a rate of levy for the purposes of this subclause in relation to a class of leviable horticultural products.

Research and development component

  (3)   The regulations may fix a rate of levy for the purposes of this subclause in relation to a class of leviable horticultural products.

Rates of levy destined for other purposes

  (4)   The regulations may fix a rate of levy for the purposes of this subclause in relation to a class of leviable horticultural products.

Flexibility in relation to rates of levy

  (5)   Without limiting the generality of subclauses   (1), (3) and (4):

  (a)   different rates may, for the purposes of those subclauses or any one of them, be prescribed for different classes of leviable horticultural products; and

  (b)   different rates may be prescribed in relation to a class of leviable horticultural products for the purposes of each of those subclauses; and

  (c)   a rate may be prescribed in relation to a class of leviable horticultural products for the purposes of one or more of those clauses, and not for the purposes of the other subclauses or subclause.

  (6)   Subclause   (5) does not, by implication, limit the application of subsection   33(3A) of the Acts Interpretation Act 1901 .

5   Who pays the levy

    The levy imposed by this Schedule on leviable horticultural products is payable by the producer of the products.

6   Regulations

  (1)   Without limiting the manner in which classes of leviable horticultural products may be described in the regulations, the regulations may describe such classes by reference to:

  (a)   the use for which the products are sold by the producer; or

  (b)   the use to which the products are put by the producer; or

  (c)   the state, form or condition of the products, whether by reference to a process or otherwise.

  (2)   Without limiting the manner of determining the amount of leviable horticultural products of a class prescribed for the purposes of subclause   2(2) that is presumed to be produced in Australia, the regulations may prescribe a manner of determining that amount by reference to any one or more of the following:

  (a)   the area under cultivation for the production of those leviable horticultural products;

  (b)   the number or quantity of trees, shrubs, plants, bulbs, corms or tubers used or to be used for the production of those leviable horticultural products;

  (c)   the maturity of trees, shrubs or plants under cultivation for the production of those leviable horticultural products.

  (3)   Before the Governor - General makes regulations for the purposes of subclause   2(4), the Minister must take into consideration any relevant recommendation made to the Minister by the industry services body.

  (4)   Before the Governor - General makes regulations for the purposes of subclause   4(1), the Minister must take into consideration any relevant recommendation made to the Minister by the industry services body.

  (6)   Before the Governor - General makes regulations for the purposes of subclause   4(3), the Minister must take into consideration any relevant recommendation made to the Minister by the industry services body.

  (7)   Before making a recommendation to the Minister for the purposes of subclause   (3) or (4), the industry services body must consult with the body that, under the regulations, is the eligible industry body for:

  (a)   the relevant leviable horticultural products; or

  (b)   the relevant class or subclass of leviable horticultural products;

as the case requires.

  (8)   Before making a recommendation to the Minister for the purposes of subclause   (3) or (6), the industry services body must consult with the body that, under the regulations, is the eligible industry body for:

  (a)   the relevant leviable horticultural products; or

  (b)   the relevant class or subclass of leviable horticultural products;

as the case requires.

  (9)   A recommendation referred to in subclause   (7) or (8) must be accompanied by a written statement of the views of the body consulted in relation to the making of the recommendation.

  (10)   The body that, under the regulations, is the eligible industry body for:

  (a)   leviable horticultural products; or

  (b)   a class or subclass of leviable horticultural products;

may make recommendations to the Minister in relation to regulations to be made for the purposes of subclause   4(4) in relation to those products or products included in that class or subclass, as the case may be.

  (11)   Before the Governor - General makes regulations for the purposes of subclause   4(4), the Minister must take into consideration any relevant recommendation made to the Minister under subclause   (10).

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

  (a)   in the case of regulations for the purposes of subclauses   4(1) and (3)--by the industry services body; and

  (b)   in the case of regulations for the purposes of subclause   4(4)--by the body mentioned in subclause   (10) of this clause.

7   Transitional--regulations

  (1)   This clause applies to regulations if:

  (a)   the regulations were made for the purposes of a particular provision of the Horticultural Levy Act 1987 ; 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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