Commonwealth Consolidated Acts Commonwealth Consolidated Acts
(1) In this Schedule:
"declared value" in relation to deer velvet used in the production of other goods, means the amount determined by the Secretary under subclause 5(2).
"deer velvet" means the developing antler of deer together with its cutaneous covering, harvested as living tissue.
"designated organisation" means:
(a) the Australian Deer Horn and Co Products Pty Ltd; or
(b) if another organisation is specified in the regulations--that other organisation.
"representative industry organisation" means:
(a) the organisation known as the Deer Industry Association of Australia Limited; or
(b) if another organisation is specified in the regulations--that other organisation.
"sale value" , in relation to deer velvet, means the price paid for the deer velvet.
"senior officer" means:
(a) a person who holds or performs the duties of a Senior Executive Service office or position in the Department; or
(b) a person who holds or performs the duties of a DPIE Band 3 office or position, or an equivalent office or position, in the Department.
(2) Despite section 177 - 12 of the A New Tax System (Goods and Services Tax) Act 1999 , the reference in the definition of sale value to the price paid for deer velvet is taken not to include the net GST that is included in that price.
(3) In subclause (2), net GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .
2 Imposition of levy--sale of deer velvet
(1) Levy is imposed on deer velvet produced in Australia (whether before or after the commencement of this Schedule) that is sold by the producer after the commencement of this Schedule.
(2) Levy is not imposed by this clause on deer velvet if levy has already been imposed by this Schedule, or by the repealed Deer Velvet Levy Act 1992 , on that deer velvet.
3 Imposition of levy--deer velvet used in producing other goods
(1) Levy is imposed on deer velvet that is:
(a) produced in Australia (whether before or after the commencement of this Schedule); and
(b) used by or on behalf of the producer in the production of other goods, if the use occurs after the commencement of this Schedule.
(2) Levy is not imposed by this clause on deer velvet if levy has already been imposed by this Schedule, or by the repealed Deer Velvet Levy Act 1992 , on that deer velvet.
4 Rate of levy--sale of deer velvet
The rate of levy imposed by clause 2 on deer velvet is:
(a) the percentage of the sale value of the deer velvet that is specified in the regulations; or
(b) if no percentage is specified in the regulations--5% of the sale value of the deer velvet.
5 Rate of levy--deer velvet used in producing other goods
(1) The rate of levy imposed by clause 3 on deer velvet is:
(a) the percentage of the declared value of the deer velvet that is specified in the regulations; or
(b) if no percentage is specified in the regulations--5% of the declared value of the deer velvet.
(2) Subject to subclause (3), for the purposes of calculating the amount of levy imposed by this Schedule on deer velvet used in the production of other goods, the declared value of that deer velvet is the amount that the Secretary determines as the value of that deer velvet.
Note: A determination by the Secretary of the declared value of deer velvet used in the production of other goods is reviewable under section 28 of the Primary Industries Levies and Charges Collection Act 1991 .
(3) In determining the declared value of a quantity of deer velvet used in the production of other goods, the Secretary must have regard only to the following:
(a) the quantity of deer velvet used;
(b) the quality of that deer velvet;
(c) the price for deer velvet of that quality:
(i) published by, or by authority of, the designated organisation; and
(ii) applicable at the time the deer velvet is used in the production of other goods;
(d) the matters (if any) specified in the regulations.
(4) The Secretary may, by writing, delegate the power to determine the declared value of deer velvet under subclause (2) to a senior officer.
Levy imposed by this Schedule on deer velvet is payable by the producer of the deer velvet.
(1) Before the Governor - General makes a regulation specifying a percentage for the purposes of clause 4 or subclause 5(1), the Minister must take into consideration any relevant recommendation made to the Minister by a representative industry organisation.
(2) If there is no representative industry organisation, then, before the Governor - General makes regulations for the purposes of clause 4 or subclause 5(1), the Minister must take into consideration any relevant recommendation made to the Minister by the Rural Industries Research and Development Corporation established under section 9 of the Primary Industries Research and Development Act 1989 .
(3) Before the Rural Industries 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 4 or subclause 5(1), specify a percentage greater than the percentage recommended to the Minister for the purposes of that clause or subclause 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 Deer Velvet 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.
9 Transitional--determinations
(1) This clause applies to a determination if:
(a) the determination was made for the purposes of a particular provision of the Deer Velvet Levy Act 1992 ; and
(b) the determination was in force immediately before the commencement of this clause.
(2) The determination has effect, after the commencement of this clause, as if it had been made for the purposes of the corresponding provision of this Schedule.
(1) This clause applies to a delegation if:
(a) the delegation was made for the purposes of a particular provision of the Deer Velvet Levy Act 1992 ; and
(b) the delegation was in force immediately before the commencement of this clause.
(2) The delegation has effect, after the commencement of this clause, as if it had been made for the purposes of the corresponding provision of this Schedule.