Commonwealth Consolidated Acts

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 - SCHEDULE 16

1   Definitions

                   In this Schedule:

"value" means sale value as ascertained in accordance with the regulations.

2   Delivery

             (1)  If a producer of wheat permits the wheat to be:

                     (a)  delivered to another person; or

                     (b)  taken by another person out of the producer's possession or control;

the producer is taken, for the purposes of this Schedule, to have delivered the wheat to the other person.

             (2)  If a producer of wheat causes the wheat to be carried by a person or persons to another person (the receiver ) who does not receive the wheat for the purpose of carrying it to a further destination, the wheat is taken, for the purposes of this Schedule, to have been delivered to the receiver.

3   Producer

                   If the ownership of wheat passes from the producer to a person, or to a number of persons in succession, without any delivery of the wheat, a reference in this Schedule to the producer is a reference to that person or the last of those persons, as the case may be.

4   Imposition of levy

             (1)  National Residue Survey Levy is imposed on wheat produced in Australia if the wheat is:

                     (a)  delivered by the producer to another person (otherwise than for storage on behalf of the producer); or

                     (b)  processed by or for the producer;

after the commencement of this Schedule.

             (2)  National Residue Survey Levy is not imposed by this Schedule on wheat if:

                     (a)  the wheat is processed by or for the producer; and

                     (b)  all the products and by-products of the processing of that wheat are used by the producer for domestic purposes but not for commercial purposes.

             (3)  If the total amount of National Residue Survey Levy that would, apart from this subclause, be imposed by this Schedule on:

                     (a)  wheat delivered by a producer in a levy year; and

                     (b)  wheat processed by or for the same producer in that levy year;

is less than the prescribed minimum amount for that levy year, National Residue Survey Levy is not imposed by this Schedule on that wheat.

5   Rate of levy

                   The rate of National Residue Survey Levy imposed by this Schedule on wheat is 0.015% of the value of the wheat or, if another rate (not exceeding 0.03% of the value of the wheat) is prescribed by the regulations, the other rate.

6   Who pays the levy

                   The National Residue Survey Levy imposed by this Schedule on wheat is payable by the producer of the wheat.