Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 1/2)
Character Range: 147220–149956

1          The sum of the following components:
           (a) $5.94 per tonne of the rice (the research and development component);
           (b) 6 cents per tonne of the rice (the biosecurity activity component);
           (c) 0 cents per tonne of the rice (the biosecurity response component)

28‑3  Levy payer
  The levy on rice is payable by:
 (a) the person who owns the rice immediately after it is harvested, unless paragraph (b) applies; or
 (b) if a law of a State, the Australian Capital Territory or the Northern Territory vests the rice in a person or body, or in the Crown in right of that State or Territory, at or before the time the rice is harvested—the person who would have owned the rice immediately after it is harvested but for that law.

28‑4  Application provision
  Clause 28‑1 applies in relation to rice that is delivered to a processing establishment on or after 1 January 2025, whether the rice is harvested before, on or after that day.

Division 29—Sugarcane

29‑1  Imposition of sugarcane levy
 (1) Levy is imposed on sugarcane if:
 (a) the sugarcane is harvested in Australia and sold to a processor for processing at a processing establishment in Australia; or
 (b) the sugarcane is harvested in Australia and processed by a processor at a processing establishment in Australia.
Note: Paragraph (1)(b) covers the case where the processor also owns the sugarcane and the case where the processor processes the sugarcane on behalf of another person who owns the sugarcane.
 (2) For the purpose of paragraph (1)(a), sugarcane is taken to be sold to a processor when the first payment for the sugarcane is made, whether the payment represents the whole, or a part, of the purchase price for the sugarcane.
 (3) Sugarcane means:
 (a) the stalks (whether whole or not) of the sugarcane plant; or
 (b) the stalks (whether whole or not) and leaves of the sugarcane plant.
 (4) Sugarcane plant means a plant of the genus Saccharum, including any hybrids within that genus.

29‑2  Exemptions from the levy

Sales
 (1) Levy is not imposed under paragraph 29‑1(1)(a) on sugarcane if:
 (a) the sugarcane is sold in a sugarcane season for processing at a processing establishment in Australia; and
 (b) the total quantity of sugarcane processed at that establishment in that season is less than 3,000 tonnes.

Processing
 (2) Levy is not imposed under paragraph 29‑1(1)(b) on sugarcane if:
 (a) the sugarcane is processed in a sugarcane season at a processing establishment in Australia; and
 (b) the total quantity of sugarcane processed at that establishment in that season is less than 3,000 tonnes.

Definitions
 (3) Sugarcane season means the period that:
 (a) begins on 1 March in a calendar year; and
 (b)