Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn this Schedule:
"apple juice" includes:
(a) cider; and
(b) any beverage distilled from apples.
"apples means fruit of any species of the genus Malus" .
"citrus fruit" means:
(a) fruit of any species of the genus Citrus or the genus Fortunella ; or
(b) any plant originating as a result of hybridisation between, or within, either of those genera;
and includes the fruit of plants commonly known as calamondin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.
"eligible horticultural products" means horticultural products specified in regulations made for the purposes of this definition.
"fruit juice" includes apple juice and pear juice.
"horticultural products" has the same meaning as in Schedule 15 to the Primary Industries (Excise) Levies Act 1999 .
"juicing apples" means apples:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or
(b) used by the producer in the production in Australia of fruit juice.
"juicing pears" means pears:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or
(b) used by the producer in the production in Australia of fruit juice.
"leviable horticultural products" means:
(a) potatoes; or
(b) onions; or
(c) apples; or
(d) pears; or
(e) citrus fruits; or
(f) table grapes; or
(g) stone fruits; or
(h) eligible horticultural products.
"onion means a bulb of the species Allium cepa" .
"pear juice" includes:
(a) perry; and
(b) any beverage distilled from pears.
"pears means fruit of any species of the genus Pyrus , except fruit of the species Pyrus pyrifolia" (nashi).
"potato" means a tuber of the species Solanum tuberosum.
"processing apples" means apples:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or
(b) used by the producer in the production in Australia of a processed product other than fruit juice.
"processing pears" means pears:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or
(b) used by the producer in the production in Australia of a processed product other than fruit juice.
"stone fruit" means:
(a) a fruit of the species Prunus domestica , Prunus salicina , Prunus besseyi , Prunus americana , Prunus nigra , Prunus munsoniana , Prunus insititia , Prunus cerasifera or Prunus spinosa , commonly called plum; or
(b) a fruit of the species Prunus armeniaca , commonly called apricot; or
(c) a fruit of the species Prunus persica , commonly called nectarine or peach; or
(d) a stone fruit of a kind specified in regulations made for the purposes of this definition.
(1) National Residue Survey Levy is imposed on leviable horticultural products (other than leviable horticultural products of a class prescribed for the purposes of subclause (2)) produced in Australia, if the producer of the products:
(a) sells the products to another person; or
(b) uses the products in the production of other goods;
after the commencement of this Schedule.
(2) National Residue Survey Levy is imposed on leviable horticultural products of a class prescribed for the purposes of this subclause on the basis of the amount of leviable horticultural products of that class that is presumed, in accordance with the regulations, to be produced in Australia after the commencement of this Schedule.
(3) National Residue Survey Levy is not imposed by this Schedule on leviable horticultural products that are exported from Australia.
(4) The regulations may exempt from National Residue Survey Levy imposed by this Schedule:
(a) leviable horticultural products produced by specified classes of producers; or
(b) specified subclasses of a class of leviable horticultural products.
The rate of National Residue Survey Levy imposed by this Schedule on potatoes is $0.00 per tonne or, if another rate (not exceeding 10 cents per tonne) is prescribed by the regulations, the other rate.
The rate of National Residue Survey Levy imposed by this Schedule on onions is 40 cents per tonne or, if another rate (not exceeding $5.00 per tonne) is prescribed by the regulations, the other rate.
(1) The rate of National Residue Survey Levy imposed by this Schedule on apples (other than juicing apples or processing apples) is 0.075 of a cent per kilogram or, if another rate (not exceeding 0.1 of a cent per kilogram) is prescribed by the regulations, the other rate.
(2) The rate of National Residue Survey Levy imposed by this Schedule on pears (other than juicing pears or processing pears) is 0.075 of a cent per kilogram or, if another rate (not exceeding 0.1 of a cent per kilogram) is prescribed by the regulations, the other rate.
(3) The rate of National Residue Survey Levy imposed by this Schedule on juicing apples is 10 cents per tonne or, if another rate (not exceeding $1.00 per tonne) is prescribed by the regulations, the other rate.
(4) The rate of National Residue Survey Levy imposed by this Schedule on juicing pears is 10 cents per tonne or, if another rate (not exceeding $1.00 per tonne) is prescribed by the regulations, the other rate.
(5) The rate of National Residue Survey Levy imposed by this Schedule on processing apples is 20 cents per tonne or, if another rate (not exceeding $1.00 per tonne) is prescribed by the regulations, the other rate.
(6) The rate of National Residue Survey Levy imposed by this Schedule on processing pears is 20 cents per tonne or, if another rate (not exceeding $1.00 per tonne) is prescribed by the regulations, the other rate.
The rate of National Residue Survey Levy imposed by this Schedule on citrus fruits is $0.00 per tonne or, if another rate (not exceeding 60 cents per tonne) is prescribed by the regulations, the other rate.
The rate of National Residue Survey Levy imposed by this Schedule on table grapes is $0.00 per tonne or, if another rate (not exceeding 80 cents per tonne) is prescribed by the regulations, the other rate.
The rate of National Residue Survey Levy imposed by this Schedule on stone fruits is $0.00 per tonne or, if another rate (not exceeding 80 cents per tonne) is prescribed by the regulations, the other rate.
9 Eligible horticultural products
(1) The rate of National Residue Survey Levy imposed by this Schedule on a particular class of eligible horticultural products is the rate that, under the regulations, is applicable to that class.
(2) If the Australian Statistician has published an average annual unit gross value in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not exceed 2% of the average of those values.
(3) If the Australian Statistician has published an annual gross value of production in relation to a class of eligible horticultural products for the first 3 of the 4 immediately preceding financial years, the rate of National Residue Survey Levy imposed by this Schedule in the current financial year in relation to products in that class must not be such that the total levy collected is likely to exceed 2% of the average of the gross values of production in those 3 years.
10 Different rates of levy for different classes of products
(1) Different rates may be prescribed by the regulations for different classes of leviable horticultural products.
(2) This clause does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901 .
The National Residue Survey Levy imposed by this Schedule on leviable horticultural products is payable by the producer of the products.
(1) Without limiting the manner in which classes of leviable horticultural products may be described in the regulations, the regulations may describe such classes by reference to:
(a) the use for which the products are sold by the producer; or
(b) the use to which the products are put by the producer; or
(c) the state, form or condition of the products, whether by reference to a process or otherwise.
(2) Without limiting the manner of determining the amount of leviable horticultural products of a class prescribed for the purposes of subclause 2(2) that is presumed to be produced in Australia, the regulations may prescribe a manner of determining that amount by reference to one or more of the following:
(a) the area under cultivation for the production of those leviable horticultural products;
(b) the number or quantity of trees, shrubs, plants, bulbs, corms or tubers used or to be used for the production of those leviable horticultural products;
(c) the maturity of trees, shrubs or plants under cultivation for the production of those leviable horticultural products.