Primary Industries (Excise) Levies Amendment Regulations 2010 (No. 1)1
Select Legislative Instrument 2010 No. 2
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries (Excise) Levies Act 1999.
Dated 10 February 2010
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
TONY BURKE
Minister for Agriculture, Fisheries and Forestry
1              Name of Regulations
                These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2010 (No. 1).
2              Commencement
                These Regulations commence on the day after they are registered.
3              Amendment of Primary Industries (Excise) Levies Regulations 1999
                Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.
Schedule 1        Amendment
(regulation 3)
 
[1]           Schedule 15, Part 10, clause 10.2, including the notes
substitute
10.2        Macadamia nuts that are exempt from levy
Macadamia nuts that are exempt from levy — general
         (1)   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, the following subclasses of macadamia nuts are exempt from levy:
                (a)    macadamia nuts used by the producer to manufacture oil;
               (b)    macadamia nuts used by the producer to manufacture goods that are not for human consumption;
                (c)    macadamia nuts sold by the producer for the manufacture of oil;
               (d)    macadamia nuts sold by the producer for the manufacture of goods that are not for human consumption.
Macadamia nuts that are exempt from levy in a levy year
         (2)   For paragraph 2 (4) (b) of Schedule 15 to the Excise Levies Act, macadamia nuts dealt with by a person are exempt from levy in a levy year if the total amount of charge and levy on macadamia nuts that the person would be liable to pay in the levy year is less than $120.
Note 1   Macadamia nuts are prescribed for paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act — see the Collection Regulations, Schedule 22, clause 10.6.
Note 2   The following terms are defined in subsection 4 (1) of the Collection Act:
·      charge
·      levy
·      producer — see paragraph (b) of the definition.
Note 3   For macadamia nuts, the terms deal and levy year are defined in the following clauses of the Collection Regulations, Schedule 22:
·      deal — clause 10.2;
·      levy year — clause 10.3.
Note 4   Levy is not imposed on some leviable horticultural products — see the Excise Levies Act, Schedule 15, subclause 2 (3).
Note
1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.