Document ID: chunk:federal_register_of_legislation:F2024L01731:reg:5
Version: federal_register_of_legislation:F2024L01731
Segment Type: reg
Provision Reference: reg 5
Character Range: 2571–4645

5  Old levy on sugar cane and old charge on fodder

Sugar cane
 (1) Subject to this section, the following laws continue to apply on and after the commencement of this section in relation to levy on sugar cane and the 12‑month period beginning on 1 March 2024:
 (a) the Primary Industries (Excise) Levies Act 1999, and the regulations under that Act, as in force immediately before the commencement of this section;
 (b) the Primary Industries Levies and Charges Collection Act 1991, and the regulations under that Act, as in force immediately before the commencement of this section;
 (c) the Sugar Research and Development Services Act 2013, as in force immediately before the commencement of this section.

Fodder
 (2) Subject to this section, the following laws continue to apply on and after the commencement of this section in relation to charge on fodder and the 12‑month period beginning on 1 July 2024:
 (a) the Primary Industries (Customs) Charges Act 1999, and the regulations under that Act, as in force immediately before the commencement of this section;
 (b) the Primary Industries Levies and Charges Collection Act 1991, and the regulations under that Act, as in force immediately before the commencement of this section;
 (c) the Primary Industries Research and Development Act 1989, and the regulations under that Act, as in force immediately before the commencement of this section.

Common rules
 (3) If, in relation to that levy or charge, the due date for payment of the whole or a part of that levy or charge, or an amount equal to the whole or a part of that levy or charge, is a day (other than the last day) of a calendar month beginning on or after the commencement of this section, then the due date for that payment is taken to be the last day of that calendar month.
 (4) If, in relation to that levy or charge, the due date for lodging a return is a day (other than the last day) of a calendar month beginning on or after the commencement of this section, then the due date for that return is taken to be the last day of that calendar month.