Commonwealth Consolidated Acts Commonwealth Consolidated Acts
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 oilseeds" means:
(a) seeds of the kind known as sunflower seed, linseed, soy bean, safflower seed or rape seed; or
(b) seeds of another kind from which oil can be obtained and which are prescribed by the regulations for the purposes of this definition.
"value" means the value as worked out in accordance with the regulations.
For the purposes of this Schedule, a levy year consists of a financial year.
(1) If:
(a) a producer of leviable oilseeds causes or permits the oilseeds to be:
(i) delivered to another person; or
(ii) taken out of the producer's possession or control by another person; or
(b) leviable oilseeds 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 oilseeds is taken, for the purposes of this Schedule, to have delivered the oilseeds to the other person.
(2) For the purposes of this Schedule, if a producer of leviable oilseeds delivers the oilseeds to a person for carriage (either by that person or by a succession of persons beginning with that person) to another person (the receiver ) otherwise than for further carriage, the delivery is taken to have been to the receiver.
(1) This clause applies if the ownership of any leviable oilseeds passes from the producer of the oilseeds 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 oilseeds to any person.
(2) A reference in this Schedule to the producer must, in relation to those oilseeds, be read as a reference to that person or to the last of those persons, as the case may be.
(1) This clause applies if a regulation made for the purposes of the definition of leviable oilseeds in clause 1 commences during a levy year.
(2) A reference in this Schedule to leviable oilseeds delivered or processed in that levy year does not include a reference to any seeds of the kind prescribed by that regulation that were delivered or processed, as the case may be, before that commencement.
(1) Levy is imposed on leviable oilseeds produced in Australia (whether before or after the commencement of this Schedule).
(2) Levy is not imposed by this Schedule on leviable oilseeds unless, on or after the date that is the relevant date in relation to the oilseeds, the producer of the oilseeds:
(a) delivers the oilseeds to another person, otherwise than for storage on behalf of the producer; or
(b) processes the oilseeds.
(3) In subclause (2), the relevant date means:
(a) in relation to leviable oilseeds that are seeds referred to in paragraph (a) of the definition of leviable oilseeds in clause 1--the date of the commencement of this Schedule; or
(b) in the case of leviable oilseeds prescribed for the purposes of the definition of leviable oilseeds in clause 1, where the regulation concerned is covered by clause 10--the date of commencement of this clause; or
(c) in the case of leviable oilseeds prescribed for the purposes of the definition of leviable grain legumes in clause 1, where the regulation concerned is not covered by clause 10--the date of commencement of the regulation concerned.
(4) If, in a levy year:
(a) leviable oilseeds are delivered to a particular person by producers of the oilseeds; and
(b) apart from this subclause, the amount of levy in respect of the oilseeds would be less than the leviable amount;
levy is not imposed by this Schedule on the oilseeds.
(5) If:
(a) leviable oilseeds are processed by or for the producer of the oilseeds; and
(b) the producer uses the oilseeds, or all of the products and by - products of the processing, for domestic purposes but not for commercial purposes;
levy is not imposed by this Schedule on the oilseeds.
(6) If, in a levy year:
(a) a producer processes leviable oilseeds that he or she has produced; and
(b) paragraph (5)(b) does not apply in respect of the oilseeds; and
(c) apart from this subclause, the amount of levy in respect of the oilseeds would be less than the leviable amount;
levy is not imposed by this Schedule on the oilseeds.
The rate of levy imposed by this Schedule is:
(a) 1% of the value of the leviable oilseeds; or
(b) if a different rate is prescribed by the regulations--that different rate.
Levy imposed by this Schedule on leviable oilseeds is payable by the producer of the oilseeds.
(1) Before the Governor - General makes regulations for the purposes of:
(a) the definition of leviable amount in clause 1; or
(b) paragraph (b) of the definition of leviable oilseeds in clause 1; or
(c) clause 7;
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 clause 7, 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 clause 7, 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 Oilseeds Levy Act 1977 ; 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.