Commonwealth Consolidated Acts Commonwealth Consolidated Acts
In this Schedule:
"barley" means Hordeum spp.
"cereal rye" means Secale cereale .
"class" means a class of a kind of grain covered by the definition of leviable coarse grain .
"growers' organisation" means:
(a) in relation to grain harvested from triticale--the organisation known as the Triticale Grain Association of Australia or such other organisation as is prescribed for the purposes of this paragraph; and
(b) in relation to any grain other than grain harvested from triticale--the organisation known as Grain Producers Australia or such other organisation as is prescribed for the purposes of this paragraph.
"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 coarse grain" means:
(a) the grain harvested from:
(i) barley; or
(ii) triticale; or
(iii) oats; or
(iv) cereal rye; or
(b) any other kind of coarse grain prescribed for the purposes of this definition.
"oats" means Avena sativa .
"triticale" means Triticosecale spp.
"value" means sale value ascertained in accordance with the regulations.
(1) For the purposes of this Schedule, if:
(a) a producer of leviable coarse grain:
(i) causes or permits the grain to be delivered to another person; or
(ii) allows another person to take the grain out of the producer's possession or control; or
(b) leviable coarse grain is taken out of the possession or control of the producer by another person in accordance with a marketing law;
the producer of the grain is taken to have delivered the grain to the other person.
(2) For the purposes of this Schedule, if a producer of leviable coarse grain delivers the grain to a person for carriage (either by that person or by a succession of persons starting with that person) to another person (the receiver ) otherwise than for further carriage, the delivery is taken to have been to the receiver.
If the ownership of leviable coarse grain passes from the producer of the grain to:
(a) a person in a way that does not involve the delivery of the grain to that person; or
(b) a number of persons in succession in ways none of which involves the delivery of the grain to any person;
a reference in this Schedule to the producer is, in relation to the grain, taken to be a reference to that person or to the last of those persons, as the case may be.
If grain of a particular kind or kinds becomes leviable coarse grain during a financial year because of a regulation made for the purposes of the definition of leviable coarse grain in clause 1, a reference in this Schedule to:
(a) leviable coarse grain delivered in that year; or
(b) leviable coarse grain processed in that year;
does not include a reference to any grain of the kind or kinds prescribed by that regulation that was delivered or processed, as the case may be, before the date of commencement of that regulation.
(1) Levy is imposed on leviable coarse grain produced in Australia (whether before or after the commencement of this clause) if the producer of the grain:
(a) delivers the grain to another person (otherwise than for storage on behalf of the producer); or
(b) processes the grain;
after the commencement of this Schedule.
(2) If, in a levy year:
(a) leviable coarse grain is delivered to a particular person by producers of leviable coarse grain; and
(b) apart from this subclause, the total amount of levy imposed by this Schedule on the grain would be less than the leviable amount;
levy is not imposed by this Schedule on the grain.
(3) Levy is not imposed by this Schedule on leviable coarse grain if:
(a) the grain is processed by or for the producer; and
(b) all the products and by - products of the processing of the grain are used by the producer for domestic purposes but not for commercial purposes.
(4) If, in a levy year:
(a) a producer processes leviable coarse grain that the producer has produced; and
(b) paragraph (3)(b) does not apply in respect of the grain; and
(c) apart from this subclause, the total amount of levy imposed by this Schedule on the grain would be less than the leviable amount;
levy is not imposed by this Schedule on the grain.
(5) The regulations may exempt a specified class of leviable coarse grain from levy imposed by this Schedule.
(1) The rate of levy imposed by this Schedule in respect of grain harvested from oats, cereal rye, barley or triticale is:
(a) 1% of the value of the grain; or
(b) if another rate is prescribed in respect of that grain--the other rate.
(2) If a coarse grain is prescribed for the purposes of the definition of leviable coarse grain in clause 1, the rate of levy in respect of the grain is such rate as is prescribed in respect of that grain.
Levy imposed by this Schedule on leviable coarse grain is payable by the producer of the grain.
(1) Before the Governor - General makes regulations in relation to a kind of grain for the purposes of:
(a) the definition of leviable amount in clause 1; or
(b) the definition of leviable coarse grain in clause 1; or
(c) clause 6;
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 6, 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 6, 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 Coarse Grains Levy Act 1992 ; 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.