65Credits to the National Residue Survey Special Account

65 Credits to the National Residue Survey Special Account

(1) There must be credited to the National Residue Survey Special Account amounts equal to the following amounts that are received by or on behalf of the Commonwealth: (a) amounts of a levy or charge imposed by a provision prescribed by the rules, to the extent that those amounts are equal to the components of the rate of that levy or charge prescribed by the rules; (b) in relation to that levy or charge—amounts paid by a person under rules made for the purposes of paragraph 10(1)(a) of the Collection Act, to the extent that those amounts are equal to those components; (c) amounts by way of penalty under section 9 or 11 of the Collection Act, to the extent that those amounts are attributable to the non‑payment of those components or of amounts equal to those components.

Note: An Appropriation Act may contain a provision to the effect that, if any of the purposes of a special account is a purpose that is covered by an item in the Appropriation Act (whether or not the item expressly refers to the special account), then amounts may be debited against the appropriation for that item and credited to that special account.

(2) There must also be credited to the National Residue Survey Special Account amounts equal to the following: (a) amounts paid to the Commonwealth for the purposes of the National Residue Survey or the Account; (b) income derived by the Commonwealth from the investment of an amount standing to the credit of the Account. (3) For the purposes of paragraph (1)(a), a provision prescribed by the rules must be a provision of regulations made under: (a) the Primary Industries (Excise) Levies Act 2024; or (b) the Primary Industries (Customs) Charges Act 2024; or (c) the Primary Industries (Services) Levies Act 2024.