Primary Industries (Excise) Levies Amendment Regulations 2007 (No. 10)1
Select Legislative Instrument 2007 No. 284
I, PHILIP MICHAEL JEFFERY, 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 26 September 2007
P. M. JEFFERY
Governor‑General
By His Excellency’s Command
SUSSAN LEY
Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry
1              Name of Regulations
                These Regulations are the Primary Industries (Excise) Levies Amendment Regulations 2007 (No. 10).
2              Commencement
                These Regulations commence on 1 November 2007.
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, clauses 10.2, 10.3 and 10.4
substitute
10.2        What macadamia nuts are exempt from levy
                For paragraph 2 (4) (a) 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 the 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, Part 10, clause 10.6. Paragraph (b) of the definition of producer provides that, for a product that is prescribed for that paragraph, producer means:
(a)   where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or
(b)   if paragraph (a) does not apply — the person who owns the product immediately after it is harvested.
Note 2   Subclause 2 (3) of Schedule 15 to the Excise Levies Act provides that levy is not imposed by that Schedule on leviable horticultural products that are exported from Australia.
10.3        Rate of levy — marketing component
                For subclause 4 (1) of Schedule 15 to the Excise Levies Act, the rate of levy is 17.33 cents per kilogram of dried kernels of macadamia nut.
Note   Dried kernel is defined for macadamia nuts in clause 10.2 of Schedule 22 to the Collection Regulations.
10.4        Rate of levy — research and development component
                For subclause 4 (3) of Schedule 15 to the Excise Levies Act, the rate of levy is 7.25 cents per kilogram of dried kernels of macadamia nut.
Note   For the operative rate of NRS excise levy on macadamia nuts, see regulation 155 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998. NRS excise levy is imposed under Schedule 9 to the National Residue Survey (Excise) Levy Act 1998.
Note
1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.frli.gov.au.