Commonwealth Numbered Regulations

PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2002 (NO. 11) 2002 NO. 307 - SCHEDULE 1

(regulation 3)

[1] Schedule 27, after Part 3

insert

Part 4 Eggs
4.1 Definitions for Part 4

In this Part:

"chicken" has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

"egg "means an egg of a laying chicken.

"hatchery" has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

"laying chicken" has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

4.2 Imposition of levy

For subclause 2 (1) of Schedule 27 to the Excise Levies Act, levy is imposed on eggs that:

(a)

are produced in Australia; and

(b)

are sold by the producer or used by the producer in the production of other goods.

4.3 Presumed production in Australia

For subclause 2 (1) of Schedule 27 to the Excise Levies Act, the number of eggs presumed to be produced in Australia is to be determined by reference to the number of laying chickens bred, or purchased, for use in the commercial production of eggs.

4.4 Rate of levy — promotional component

For clause 6 of Schedule 27 to the Excise Levies Act, the rate of levy is 32.5 cents for each laying chicken bred by a producer, or purchased by a producer, for use in the commercial production of eggs.

4.5 Who pays the levy

For clause 11 of Schedule 27 to the Excise Levies Act, levy imposed by this Part on eggs is payable by the producer of the eggs.