Commonwealth Consolidated Regulations

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PRIMARY INDUSTRIES LEVIES AND CHARGES (NATIONAL RESIDUE SURVEY LEVIES) REGULATIONS 1998

- made under the Primary Industries Levies and Charges Collection Act 1991, the National Residue Survey (Customs) Levy Act 1998 and the National Residue Survey (Excise) Levy Act  1998

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name of Regulations  
   3.      Definitions for Regulations generally  
   3A.     Net GST not included in price of product  
   4.      Incorporation with the Collection Regulations  

   PART 2--LEVY--ON EXPORT OF AQUATIC ANIMALS AND AQUATIC ANIMAL PRODUCTS

   5.      Meaning of expressions for Part  
   6.      Levy year (Collection Act, s 4 ( 1) -- definition of levy year )  
   7.      Exporter is producer for Collection Act  
   8.      Liability of exporting agents as intermediaries  
   9.      Rate of NRS customs levy on export of aquatic animals  
   10.     When levy is due for payment (Collection Act, s 6)  
   11.     Who must give Secretary quarterly returns  
   12.     Applications for exemptions from giving Secretary quarterly returns  
   13.     How to apply for exemption  
   14.     Grant or refusal of exemption  
   15.     Continuation of exemption  
   16.     What Secretary must consider when making decision  
   17.     Who must give Secretary annual return  
   18.     What must be in return  
   19.     When and how quarterly return must be given to Secretary  
   20.     When and how annual return must be given to Secretary  
   21.     What records must be kept  
   22.     How long records must be retained  
   23.     Review of decisions  
   24.     Transitional -- obligations about returns under former regulations  
   24A.     Exempt aquatic animals and aquatic animal products  

   PART 3--LEVIES--ON CATTLE EXPORT AND CATTLE TRANSACTIONS

   25.     Meaning of expressions for Part  
   26.     Incorporation with Schedules 6 and 7 to the Collection Regulations  
   27.     When NRS excise levy is not imposed  
   28.     Rate of NRS customs levy  
   28A.    Rate of NRS excise levy  
   29.     When levy is due for payment (Collection Act, s 6)  
   30.     Information in returns under Schedules 6 and 7 to the Collection Regulations  
   31.     Information in records under Schedules 6 and 7 to the Collection Regulations  
   32.     Transitional -- obligations about returns under the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live - stock) Regulations 1998  

   PART 4--LEVY--ON COARSE GRAIN

   33.     Meaning of expressions for Part  
   33A.    Meaning of eligible coarse grain  
   34.     Meaning of value  
   35.     Incorporation with Schedule 8 to the Collection Regulations  
   36.     Rate of NRS excise levy for eligible coarse grain  
   37.     When levy is due for payment (Collection Act, s 6)  
   38.     Information in returns under Schedule 8 to the Collection Regulations  
   39.     Information in records under Schedule 8 to the Collection Regulations  

   PART 5--LEVY--ON DAIRY PRODUCE

   40.     Meaning of expressions for Part  
   41.     Incorporation with Schedule 10 to the Collection Regulations  
   43.     When levy is due for payment (Collection Act s 6)  
   44.     Information in returns under Schedule 10 to the Collection Regulations  
   45.     Information in records under Schedule 10 to the Collection Regulations  

   PART 6--LEVY--ON DRIED FRUITS

   46.     Meaning of expressions for Part  
   47.     Incorporation with Schedule 14 and Part 9 of Schedule 22 to the Collection Regulations  
   53.     When levy is due for payment (Collection Act, s 6)  
   54.     Information in returns under Schedule 14 to the Collection Regulations  
   55.     Information in returns under Part 9 of Schedule 22 to the Collection Regulations  
   56.     Information in records under Schedule 14 to the Collection Regulations  
   57.     Information in records under Part 9 of Schedule 22 to the Collection Regulations  

   PART 7--LEVY--ON GAME ANIMALS

   58.     Meaning of expressions for Part  
   59.     Levy year (Collection Act, s 4 ( 1) -- definition of levy year )  
   60.     Processor is producer for Collection Act  
   61.     Rate of NRS excise levy on game animals  
   62.     When levy is due for payment (Collection Act, s 6)  
   63.     Who must give Secretary return  
   64.     What must be in return  
   65.     When and how return must be given to Secretary  
   66.     What records must be kept  
   67.     How long records must be retained  
   68.     Transitional -- obligations about returns under former regulations  

   PART 8--LEVY--ON GRAIN LEGUMES

   69.     Meaning of expressions for Part  
   69A.    Meaning of eligible grain legumes  
   70.     Meaning of value  
   71.     Incorporation with Schedule 19 to the Collection Regulations  
   72.     Rate of NRS excise levy for eligible grain legumes  
   74.     When levy is due for payment (Collection Act, s 6)  
   75.     Information in returns under Schedule 19 to the Collection Regulations  
   76.     Information in records under Schedule 19 to the Collection Regulations  

   PART 9--LEVIES--ON HONEY AND HONEY EXPORT

   77.     Meaning of expressions for Part 9  
   78.     Incorporation with Schedule 21 to the Collection Regulations  
   78A.    Exemption from NRS excise levy on honey  
   79.     Rate of NRS customs levy on honey  
   80.     Rate of NRS excise levy on honey  
   81.     When levy is due for payment (Collection Act, s 6)  
   82.     Information in returns under Schedule 21 to the Collection Regulations  
   83.     Information in records under Schedule 21 to the Collection Regulations  

   PART 10--LEVY--ON HORSE SLAUGHTER

   84.     Meaning of expressions for Part  
   85.     Levy year (Collection Act, s 4 ( 1) -- definition of levy year )  
   86.     Producer, and proprietor etc of processing establishment, are processors for Collection Act  
   87.     Liability of processor as intermediary  
   88.     Rate of NRS excise levy on slaughter of horses (NRS Excise Levy Act, Schedule 8, clause 2)  
   89.     When levy is due for payment (Collection Act, s 6)  
   90.     Owner of carcase is producer for Collection Act  
   91.     Who must give Secretary return  
   92.     What must be in return  
   93.     When and how return must be given to Secretary  
   94.     What records must be kept  
   95.     How long records must be retained  
   96.     Transitional -- obligations about returns under former Regulations  

   PART 11--LEVIES--ON HORTICULTURAL PRODUCTS AND HORTICULTURAL PRODUCTS EXPORT

           Division 1--Preliminary

   97.     Meaning of expressions for Part  

           Division 2--Potatoes

   98.     Meaning of expressions for Division  
   99.     Incorporation with Part 14 of Schedule 22 to the Collection Regulations  
   101.    When levy is due for payment (Collection Act, s 6)  
   102.    Information in returns under Part 14 of Schedule 22 to the Collection Regulations  
   103.    Information in records under Part 14 of Schedule 22 to the Collection Regulations  

           Division 3--Onions

   104.    Meaning of expressions for Division  
   105.    Levy year (Collection Act, s 4 ( 1) -- definition of levy year )  
   106.    Owner etc and exporter are producers for Collection Act  
   107.    Liability of processor as intermediary  
   108.    Rate of NRS customs levy on onions  
   109.    Rate of NRS excise levy on onions  
   110.    When levy is due for payment (Collection Act, s 6)  
   111.    Who must give Secretary quarterly return  
   112.    Applications for exemptions from giving Secretary quarterly returns  
   113.    How to apply for exemption  
   114.    Grant or refusal of exemption  
   115.    Continuation of exemption  
   116.    What Secretary must consider when deciding whether to grant or continue exemption  
   117.    Who must give Secretary annual return  
   118.    What must be in return  
   119.    When and how quarterly return must be given to Secretary  
   120.    When and how annual return must be given to Secretary  
   121.    What records must be kept  
   122.    How long records must be retained  
   123.    Review of decisions  
   124.    Transitional -- obligations about returns under former regulations  

           Division 4--Apples and pears

   125.    Meaning of expressions for Division  
   126.    Incorporation with Part 3 of Schedule 22 to the Collection Regulations  
   129.    When levy is due for payment (Collection Act, s 6)  
   130.    Information in returns under Part 3 of Schedule 22 to the Collection Regulations  
   131.    Information in records under Part 3 of Schedule 22 to the Collection Regulations  

           Division 5--Citrus fruits

   132.    Meaning of expressions for Division  
   133.    Incorporation with Part 7 of Schedule 22 to the Collection Regulations  
   135.    When levy is due for payment (Collection Act, s 6)  
   136.    Information in returns under Part 7 of Schedule 22 to the Collection Regulations  
   137.    Information in records under Part 7 of Schedule 22 to the Collection Regulations  

           Division 6--Table grapes

   138.    Meaning of expressions for Division  
   139.    Incorporation with Schedule 20 to the Collection Regulations  
   141.    When levy is due for payment (Collection Act, s 6)  
   142.    Information in returns under Schedule 20 to the Collection Regulations  
   143.    Information in records under Schedule 20 to the Collection Regulations  

           Division 7--Stone fruit

   144.    Meaning of expressions for Division  
   145.    Incorporation with Part 15 of Schedule 22 to the Collection Regulations  
   147.    When levy is due for payment (Collection Act, s 6)  
   148.    Information in returns under Part 15 of Schedule 22 to the Collection Regulations  
   149.    Information in records under Part 15 of Schedule 22 to the Collection Regulations  

           Division 8--Macadamia nuts

   150.    Meaning of expressions for Division  
   151.    Incorporation with Part 10 of Schedule 22 to the Collection Regulations  
   152.    Macadamia nuts to be eligible horticultural product  
   153.    Exemption from levy  
   154.    Rate of NRS customs levy  
   155.    Rate of NRS excise levy  
   156.    When levy is due for payment (Collection Act, s 6)  
   157.    Information in returns under Part 10 of Schedule 22 to the Collection Regulations  
   158.    Information in records under Part 10 of Schedule 22 to the Collection Regulations  

   PART 12--LEVY--ON LAYING CHICKENS

   183.    Meaning of expressions for Part  
   184.    Incorporation with Schedule 23 to the Collection Regulations  
   186.    When levy is due for payment (Collection Act s 6)  
   187.    Information in returns under Schedule 23 to the Collection Regulations  
   188.    Information in records under Schedule 23 to the Collection Regulations  

   PART 13--LEVY--ON LIVESTOCK SLAUGHTER

           Division 1--Preliminary

   189.    Meaning of expressions for Part  

           Division 2--Buffalo

   190.    Meaning of expressions for Division  
   191.    Incorporation with Schedule 4 to the Collection Regulations  
   193.    When levy is due for payment (Collection Act, s 6)  
   194.    Information in returns under Schedule 4 to the Collection Regulations  
   195.    Information in records under Schedule 4 to the Collection Regulations  
   196.    Transitional -- obligations about returns under the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live - stock) Regulations 1998  

           Division 3--Deer

   197.    Meaning of expressions for Division  
   198.    Definitions for Schedule 11 to NRS Excise Levy Act  
   199.    Incorporation with Schedule 12 to the Collection Regulations  
   200.    Rate of NRS excise levy on deer slaughter  
   201.    When levy is due for payment (Collection Act s 6)  
   202.    Information in returns under Schedule 12 to the Collection Regulations  
   203.    Information in records under Schedule 12 to the Collection Regulations  

           Division 4--Pigs

   204.    Meaning of expressions for Division  
   205.    Incorporation with Schedule 31 to the Collection Regulations  
   206.    Rate of NRS excise levy on pig slaughter  
   207.    When levy is due for payment (Collection Act s 6)  
   208.    Information in returns under Schedule 31 to the Collection Regulations  
   209.    Information in records under Schedule 31 to the Collection Regulations  

   PART 14--LEVY--ON MEAT CHICKENS

   210.    Meaning of expressions for Part  
   211.    Incorporation with Schedule 28 to the Collection Regulations  
   213.    When levy is due for payment (Collection Act s 6)  
   214.    Information in returns under Schedule 28 to the Collection Regulations  
   215.    Information in records under Schedule 28 to the Collection Regulations  

   PART 15--LEVY--ON OILSEEDS

   216.    Meaning of expressions for Part  
   216A.   Meaning of eligible oilseeds  
   217.    Meaning of value  
   218.    Incorporation with Schedule 29 to the Collection Regulations  
   219.    Rate of NRS levy for eligible oilseeds  
   220.    When levy is due for payment (Collection Act, s 6)  
   221.    Information in returns under Schedule 29 to the Collection Regulations  
   222.    Information in records under Schedule 29 to the Collection Regulations  

   PART 16--LEVY--ON RATITE SLAUGHTER

   223.    Meaning of expressions for Part  
   224.    Levy year (Collection Act, s 4 ( 1) -- definition of levy year )  
   225.    Producer, and proprietor of processing establishment etc, are processor for Collection Act  
   226.    Owner at time of slaughter is producer for Collection Act  
   227.    Liability of processor as intermediary  
   228.    Rate of NRS excise levy on slaughter of ostriches (NRS Excise Levy Act, Schedule 14, subclause 3 ( 2))  
   229.    Rate of NRS excise levy on slaughter of emus (NRS Excise Levy Act, Schedule 14, subclause 3 ( 1))  
   230.    When levy is due for payment (Collection Act, s 6)  
   231.    Who must give return to Secretary  
   232.    What must be in return  
   233.    When and how return must be given to Secretary  
   234.    What records must be kept  
   235.    How long records must be retained  
   236.    Transitional -- obligations about returns under former regulations  

   PART 17--LEVIES--ON SHEEP, LAMBS AND GOATS TRANSACTIONS ETC AND SHEEP, LAMBS AND GOATS EXPORT

   237.    Meaning of expressions for Part  
   238.    Incorporation with Schedules 25 and 27 to the Collection Regulations  
   238A.   Value  
   239.    Rate of NRS customs levy on export of sheep and lambs (NRS Customs Levy Act, Sch 5, cl 3)  
   239AA.  Rate of NRS customs levy on export of goats (NRS Customs Levy Act, Sch 5, cl 3)  
   239A.   Sale price  
   239B.   When NRS excise levy is not imposed  
   240.    Rate of NRS excise levy on sheep and lamb sales (NRS Excise Levy Act, Sch 15, cl 3)  
   241.    Rate of NRS excise levy on other sheep and lamb transactions etc (NRS Excise Levy Act, Sch 15, cl 3)  
   242.    Rate of NRS excise levy on goat transactions (NRS Excise Levy Act, Sch 15, cl 3)  
   247.    When levy is due for payment (Collection Act s 6)  
   248.    Information in returns under Schedules 25 and 27 to the Collection Regulations  
   249.    Information in records under Schedules 25 and 27 to the Collection Regulations  
   250.    Transitional -- obligations about returns under the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live - stock) Regulations 1998  

   PART 18--LEVY--ON WHEAT

   251.    Meaning of expressions for Part  
   252.    Meaning of value  
   253.    Incorporation with Schedule 34 to the Collection Regulations  
   255.    When levy is due for payment (Collection Act, s 6)  
   256.    Information in returns under Schedule 34 to the Collection Regulations  
   257.    Information in records under Schedule 34 to the Collection Regulations  
           SCHEDULE 1A Leviable aquatic animals and aquatic animal products


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