Commonwealth Consolidated Acts

PRIMARY INDUSTRIES (EXCISE) LEVIES ACT 1999 - SCHEDULE 24

1   Definitions

    In this Schedule:

"season" means the period that:

  (a)   begins on 1   March in a year; and

  (b)   ends on 28   February in the following year.

"sugar cane" means:

  (a)   stalks (whether whole or not) of the sugar cane plant; or

  (b)   stalks (whether whole or not) and leaves of the sugar cane plant.

"sugar industry organisations" means the organisations prescribed by the regulations for the purposes of this definition.

2   Processing establishments

    For the purposes of this Schedule, premises in Australia are a processing establishment during a season if sugar cane processed at those premises during the season amounts, or amounted, to 3,000 tonnes or more.

3   Imposition of levy

  (1)   Levy is imposed on sugar cane if:

  (a)   the sugar cane is sold to a processing establishment after the commencement of this clause; or

  (b)   the sugar cane is grown by a processing establishment and, after the commencement of this clause, is processed by the establishment; or

  (c)   the sugar cane is processed by a processing establishment after the commencement of this clause on behalf of the owner of the sugar cane.

  (2)   For the purpose of subclause   (1), sugar cane is taken to be sold to a processing establishment when the first payment for the sugar cane is made, whether the payment represents the whole, or part only, of the purchase price for the sugar cane.

4   Rate of levy

    The rate of levy imposed by this Schedule on sugar cane is 70 cents per tonne or such other rate as is prescribed by the regulations for the purposes of this clause.

5   Who pays the levy

    Levy imposed by this Schedule on sugar cane is payable:

  (a)   as to 50% of the levy--by the producer of the sugar cane; and

  (b)   as to the remainder of the levy--by the processor of the sugar cane.

6   Regulations

  (1)   Before the Governor - General makes regulations for the purposes of clause   4, the Minister must take into consideration any relevant recommendation arising out of consultations between the Minister and the sugar industry organisations.

  (2)   If there are no sugar industry organisations, then, before the Governor - General makes regulations for the purposes of clause   4, the Minister must take into consideration any relevant recommendation made to the Minister by the body that is declared to be the industry services body under Part   3 of the Sugar Research and Development Services Act 2013 .

  (3)   Before the industry services body 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   4, prescribe a rate of levy greater than the rate recommended to the Minister under subclause   (1) or (2).