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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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