Horticultural Export Charge (Nursery Products) Regulations (Cth)

Statutory Rules 1989 No. 2511

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Horticultural Export Charge (Nursery Products) Regulations

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Horticultural Export Charge Act 1987 and the Horticultural Export Charge Collection Act 1987.

Dated 28 September 1989.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

PETER COOK

Minister of State for Resources

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Citation

1. These Regulations may be cited as the Horticultural Export Charge (Nursery Products) Regulations.

Commencement

2. These Regulations commence on 1 October 1989.

Interpretation

3. In these Regulations, unless the contrary intention appears:

“authorised agent” means a person appointed under regulation 11;

“container” includes any container that is designed:

(a) for use in the production or preparation of a nursery product for sale or for use in the production of other goods; and

(b) to be the immediate container of the nursery product;

 

“potted plant” means a nursery product in a growing medium placed in a container;

“the Charge Act” means the Horticultural Export Charge Act 1987;

“the Collection Act” means the Horticultural Export Charge Collection Act 1987.

Chargeable horticultural products

4. For the purposes of the definition of “chargeable horticultural products” in section 4 of the Collection Act, potted plants are prescribed.

Manner of payment of charge

5. An amount payable to the Commonwealth under the Charge Act, the Collection Act or both of those Acts must be paid to the Collector of Public Monies at the principal office of the Department in Canberra.

Containers

6. For the purposes of the definition of “prescribed goods or services” in section 4 of the Collection Act, the containers in which nursery products in a growing medium are placed are goods used in subjecting those nursery products to a process in the course of their production or their preparation for sale or for use in the production of other goods.

Rates of charge

7. (1) The rate of charge for the purposes of section 8 of the Charge Act is 1.25% of the amount for which containers are sold, being the last sale to which subsection 7a (2) of the Collection Act applies before nursery products are placed in the containers.

(2) The rate of charge for the purposes of section 9 of the Charge Act is 1.25% of the amount for which containers are sold, being the last sale to which subsection 7a (2) of the Collection Act applies before nursery products are placed in the containers.

Eligible industry body

8. For the purposes of subsections 14 (6) and (7) of the Charge Act, the Nursery Industry Association of Australia is the eligible industry body for nursery products.

Returns

9. (1) A person to whom subsection 7a(1) of the Collection Act applies must, not later than the end of the period prescribed in subregulation 10 (1), lodge with the Secretary at the principal office of the Department in Canberra a return setting out the following matters:

(a) the full name and business or residential address of the person; and

(b) if an address referred to in paragraph (a) is not satisfactory for the service of documents on the person—another address at which

documents may be delivered to the person in the ordinary course of post;

(c) the period of 3 months ending on the last day of March, June, September or December to which the return relates;

(d) the amount received by the person from the sale of containers, less any amount attributable to the sale of containers in respect of which paragraph 7a (3) (a) or (b) of the Collection Act applies;

(e) the amount on account of charge received by the person:

(i) from sales to which subsection 7a(2) of the Collection Act applies; and

(ii) within the period prescribed in subregulation 10 (2);

(f) in respect of each amount on account of charge received by the person from those sales after the end of that period—the month in which the amount was due to have been received, the date of its receipt and the full name and address of the person from whom the amount was received;

(g) in respect of each amount on account of charge referred to in paragraph 7a (2) (a) of the Collection Act due to have been paid to, but not received by, the person—the month in which the amount was due to have been received and the full name and address of the person from whom payment of the amount was due;

(h) in respect of each amount on account of penalty:

(i) received by the person; and

(ii) referred to in paragraph 7a (2) (b) of the Collection Act;

the full name and address of the person from whom the amount was received.

(2) A person who lodges a return must include in the return a declaration, signed by the person or an authorised agent of the person, that the matters set out in the return are correct in every material particular.

Dates for payments of amounts on account of charge

10. (1) For the purposes of subsection 7a(1) of the Collection Act, the prescribed period is the period of 21 days beginning at the end of the period of 3 months ending on the last day of March, June, September or December in which an amount on account of charge was received.

(2) For the purposes of subsection 7a(2) of the Collection Act, the prescribed period is the period of 3 months beginning at the end of the last day of a month in which containers were purchased.

Authorised agents

11. (1) A person who is required under the Charge Act, the Collection Act or both of those Acts to sign a declaration or other document may appoint a person to be an authorised agent to sign the document on his, her or its behalf.

 

(2) An appointment of an authorised agent must:

(a) be in accordance with the form in Schedule 1; and

(b) be lodged at the principal office of the Department in Canberra.

Execution of documents

12. Where a document is required under the Charge Act or the Collection Act or both of those Acts to be signed by a person, body corporate or partnership, it may be signed:

(a) in the case of an individual—by any other person authorised by him or her in writing to act on his or her behalf in matters that include matters arising under that Act or those Acts; and

(b) in the case of a body corporate—by a director, secretary or principal officer of the body corporate who purports so to sign or by a person authorised in writing under the rules of the body corporate to act on behalf of the body corporate in matters that include matters arising under that Act or those Acts; and

(c) in the case of a partnership—by 1 of the partners who purports so to sign or by a person authorised in writing under the rules of the partnership to act on behalf of the partnership in matters that include matters arising under that Act or those Acts.

Records to be kept

13. (1) A person to whom subsection 7a (1) of the Collection Act applies must keep records of:

(a) the total amount received by the person from sales of containers in the month to which the records relate; and

(b) in respect of each purchase of the containers, the amount received by the person from sales to which subsection 7a (2) of the Collection Act applies; and

(c) the total amount received for containers sold by the person in respect of which paragraph 7a (3) (a) or (b) of the Collection Act applies; and

(d) the full name and address of each person who purchased containers referred to in paragraph (c); and

(e) in respect of each amount on account of charge received by the person:

(i) from sales to which paragraph (b) refers; and

(ii) after the end of the period prescribed in subregulation 10 (2); the full name and address of the person from whom it was received and the date of receipt; and

(f) each amount on account of charge paid by the person to the Department; and

(g) in respect of each amount on account of penalty:

(i) received by the person; and

(ii) referred to in paragraph 7a(2) (b) of the Collection Act;

 

the full name and address of the person from whom it was received and the date of receipt.

(2) A person to whom subsection 7a(2) of the Collection Act applies must keep records of:

(a) in respect of purchases to which subsection 7a(2) of the Collection Act applies in the month to which the records relate—the total amount for which the purchases were made by the person; and

(b) the total amount paid for containers purchased by the person in respect of which paragraph 7a (3) (a) or (b) of the Collection Act applies; and

(c) the purposes for which containers referred to in paragraph (b) are used; and

(d) each amount on account of charge paid by the person to a seller of containers.

Penalty: (a) in the case of a natural person—$500; and

(b) in the case of a body corporate—$2,500.

Form of warrant to enter premises

14. For the purposes of section 13 of the Collection Act, a warrant must be in the form set out in Schedule 2.

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SCHEDULE 1 Paragraph 11 (2) (a)

COMMONWEALTH OF AUSTRALIA

HORTICULTURAL EXPORT CHARGE (NURSERY PRODUCTS) REGULATIONS

APPOINTMENT OF AUTHORISED AGENT

To the Secretary to the Department of

Primary Industries and Energy

I1/We12

hereby appoint 3 to be

an authorised agent for the purposes of signing on my1/our1 behalf any declaration or other document required by the Horticultural Export Charge (Nursery Products) Regulations to be prepared by me1 /us1.

Dated 4.

5

Dated 4.

6

 

1 omit if inapplicable

2 insert full name and business or residential address of exporting agent or owner of potted plants, not being the address of a post office box or bag

3 insert full name, occupation and business or residential address of person, not being the address of a post office box or bag

4 insert date

5 signature of person appointing the authorised agent or, where that person is a body corporate, the signature and designation of a director, secretary or principal officer of the body corporate or, where the persons appointing the authorised agent are in partnership, the signature of one of the partners and the word “Partner”

6 signature of authorised agent

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SCHEDULE 2  Regulation 14

COMMONWEALTH OF AUSTRALIA

HORTICULTURAL EXPORT CHARGE (NURSERY PRODUCTS) REGULATIONS

WARRANT UNDER SECTION 13 OF THE COLLECTION ACT

To: 1, an authorised person for the purposes of section 13 of the Horticultural Export Charge Collection Act 1987.

I,  2,

magistrate3/justice of the peace3, being satisfied, on an application under section 13 of that Act, in relation to premises at 4, by

SCHEDULE 2—continued

information on oath3/affirmation3:

(a) that there is reasonable grounds for believing:

3(i) that potted plants:

3(A) are produced on those premises, whether by growing or harvesting the products, or by processing the products or other products; or

3(B) are handled, stored or processed on those premises; or

3(ii) that goods produced from potted plants are stored on those premises; or

3(iii) that there are examinable documents on those premises; or

3(iv) that there are containers on those premises; and

(b) that the issue of this warrant is reasonably required for the purposes referred to in subsection 12 (1) of that Act;

HEREBY AUTHORISE you to enter those premises:

(c) with such assistance, and by such force, as is reasonably necessary; and

(d) during the hours of  5 /3 at any time3;

for the purpose of exercising the powers of an authorised person under subsection 12 (2) of that Act during the period not exceeding one month beginning on  6 and ending at the end of 6.

Dated 6.

7

Magistrate3/Justice of the Peace3

 

1 insert full name of authorised person

2 insert full name of magistrate or justice of the peace

3 omit if inapplicable

4 insert full address of premises

5 insert time and date

6 insert date

7 signature of magistrate or justice of the peace

 

NOTE

1. Notified in the Commonwealth of Australia Gazette