Horticultural Levy (Citrus) Regulations (Cth)

Horticultural Levy (Citrus) Regulations

SR 1988 No. 188 as amended

made under the

Horticultual Levy Act 1987 and the Horticultural Levy Collection Act 1987

Consolidated as in force on 21 September 1998

(includes amendments up to SR 1990 No. 306)

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Horticultural Levy (Citrus) Regulations

SR 1988 No. 188 as amended

made under the

Horticultual Levy Act 1987 and the Horticultural Levy Collection Act 1987  

Contents

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1Citation[see Note 1]

 These Regulations may be cited as the Horticultural Levy (Citrus) Regulations.

2Commencement[see Note 1]

 These Regulations commence on the date of commencement of the Levy Act.

3Interpretation

• (1)

  In these Regulations, unless the contrary intention appears:

  authorised agent means a person appointed under regulation 6 of the Horticultural Levy Collection Regulations.

  box, in relation to citrus, means a container of a kind:

  • (a)

    ordinarily used in the Australian horticultural industry for packing citrus; and

  • (b)

    ordinarily known in that industry as a bushel box or 30 litre box.

  citrus means fruit of any species of the genus Citrus, the genus Fortunella or any plant originating as a result of hybridisation between, or within, either of these genera and includes the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos, sevilles, tangelos, tangerines and tangors.

  citrus (excluding grapefruit) in bulk means citrus (excluding grapefruit):

  • (a)

    sold in bulk by the producer to a first purchaser or through a selling agent; or

  • (b)

    used by the producer in the production in Australia of fruit juices or any other processed product.

  citrus (excluding grapefruit) not in bulk means citrus (excluding grapefruit) sold by the producer but not so sold in bulk.

  grapefruit in bulk means grapefruit:

  • (a)

    sold in bulk by the producer to a first purchaser or through a selling agent; or

  • (b)

    used by the producer in the production in Australia of fruit juice or any other processed product.

  grapefruit not in bulk means grapefruit sold by the producer but not so sold in bulk.

  prescribed citrus means citrus of a kind in respect of which an agreement has been entered into under section 7B of the Collection Act.

  prescribed class, in relation to citrus, means one of the classes of horticultural products prescribed by regulation 7.

  prescribed first purchaser means a person:

  • (a)

    who, because of a business carried on by the person, is a first purchaser of leviable horticultural products; and

  • (b)

    whose business referred to in paragraph (a) is not wholly or substantially a business of selling or processing horticultural products.

  retail sale, in relation to a sale of a leviable horticultural product by a producer, means a sale by the producer of the product other than a sale to a first purchaser or through a selling agent.

  sold in bulk, in relation to citrus transported or to be transported in a container, means sold where the mass of citrus in the container exceeds 30 kilograms.

  the Collection Act means the Horticultural Levy Collection Act 1987.

  the Levy Act means the Horticultural Levy Act 1987.

• (2)

  For the purposes of the application of these Regulations to citrus not packed in boxes:

  • (a)

    a reference to a box of grapefruit is a reference to 16.67 kilograms of grapefruit; and

  • (b)

    a reference to a box of citrus excluding grapefruit is a reference to 20 kilograms of that citrus.

4Rates of levy

• (1)

  The rate of levy for the purposes of section 8 of the Levy Act in relation to a class of leviable horticultural products specified in an item in the Schedule is the rate specified in column 3 in that item.

• (2)

  The rate of levy for the purposes of section 9 of the Levy Act in relation to a class of leviable horticultural products specified in an item in the Schedule is the rate specified in column 4 in that item.

5Exemption from levy

 For the purposes of paragraph 13 (2) (b) of the Levy Act, the following subclasses of the prescribed classes of leviable horticultural products are exempt from levy:

• (a)

  citrus:

  • (i)

    sold in a calendar year by the producer by retail sale; or

  • (ii)

    used in a calendar year by the producer in the production of fruit juice or any other processed product;

 if the total of the quantities of citrus so sold and so used by that producer in that year does not exceed 500 boxes;

• (b)

  citrus purchased in a calendar year by a prescribed first purchaser if the quantity of citrus so purchased by that prescribed first purchaser does not exceed 500 boxes;

• (c)

  citrus sold for stockfood.

6Eligible industry body

 For the purposes of subsections 14 (6) and (7) of the Levy Act, the Australian Citrus Growers’ Federation is the eligible industry body for the classes of leviable horticultural products specified in column 2 in the Schedule.

7Leviable horticultural products

 The classes of horticultural products specified in column 2 in the Schedule are prescribed for the purposes of the definition of leviable horticultural products in section 4 of the Collection Act.

8Monthly returns — citrus other than prescribed citrus

• (1)

  In subregulation (2), prescribed particulars, in relation to a return provided in respect of a month in respect of citrus by a person who is a first purchaser (other than a prescribed first purchaser), selling agent or producer, means:

  • (a)

    the full name and business, or residential, address of that person, not being the address of a post office box or bag;

  • (b)

    if the address referred to in paragraph (a) is not a satisfactory address for service of documents on that person — such an address, that may be the address of a post office box or bag;

  • (c)

    the month in which the citrus was purchased, sold or used by that person;

  • (d)

    the quantity of each prescribed class of citrus purchased by that person for use in, or sold by that person for use in, or used by that person in, the production of fruit juice in that month;

  • (e)

    the quantity of each prescribed class of citrus purchased by that person for use in, sold by that person for use in, or used by that person in, the production of any other processed product in that month;

  • (f)

    the quantity of each prescribed class of citrus purchased, sold or used by that person in that month for purposes other than for use in the production of fruit juice or any other processed product;

  • (g)

    the amount of levy payable in respect of each quantity referred to in paragraphs (d), (e) and (f) in respect of that month; and

  • (h)

    the total of the amounts referred to in paragraph (g).

• (2)

  Subject to subregulation 8A (8), a person who is:

  • (a)

    a first purchaser (other than a prescribed first purchaser) who has in any month purchased citrus from a producer of citrus; or

  • (b)

    a selling agent who has in any month sold citrus on behalf of a producer of citrus;

   shall, on or before the twenty-eighth day of the next succeeding month, lodge with the Secretary at the office of the Department in Canberra a return setting out:

  • (c)

    such of the prescribed particulars as are applicable; and

  • (d)

    a declaration, signed by that person or an authorised agent of that person, that the particulars set out in the return are correct in every material particular.

• (3)

  This regulation does not apply in relation to prescribed citrus.

8AExemption from monthly returns

• (1)

  A person mentioned in paragraph 8 (2) (a) or (b) who has reason to believe that, in a calendar year, the amount of his or her liability under subsection 7 (1) of the Collection Act will be less than the prescribed amount, may apply for exemption from the requirement to lodge monthly returns during that year.

• (2)

  An application shall:

  • (a)

    be lodged with the Secretary at the office of the Department in Canberra; and

  • (b)

    set out the following particulars:

    • (i)

      the full name and business, or residential, address of the applicant;

    • (ii)

      if the address referred to in subparagraph (i) is not a satisfactory address for service of documents on that person — such an address, that may be the address of a post office box or bag;

    • (iii)

      a statement that the person is a first purchaser (other than a prescribed first purchaser) or a selling agent who will or may incur, in the calendar year in respect of which the application is made, a liability under subsection 7 (1) of the Collection Act;

    • (iv)

      a statement that, in the belief of the person, the amount of that liability will be less than the prescribed amount; and

    • (v)

      a declaration, signed by the person or an authorised agent of the person, that the particulars set out in the application are correct.

• (3)

  In considering an application, the Secretary shall have regard to:

  • (a)

    the amount of any liability of the applicant under subsection

    7 (1) of the Collection Act in the immediately preceding calendar year; and

  • (b)

    any information that is available to the Secretary about the amount of the liability that the applicant will be likely to incur in the calendar year in which the application is made.

• (4)

  Within 14 days of the lodgement of the application, the Secretary shall:

  • (a)

    make a decision to grant or refuse the application; and

  • (b)

    send notice of the decision to the applicant, addressed to the last-known address of the applicant.

• (5)

  Where an exemption is in force and the person to whom the exemption relates lodges a return in respect of the calendar year to which the exemption relates, the Secretary shall consider whether to continue the exemption in respect of the next succeeding calendar year.

• (6)

  In considering whether to continue an exemption in respect of the year last mentioned in subregulation (5), the Secretary shall have regard to:

  • (a)

    the amount of the liability of the person to whom the exemption relates under subsection 7 (1) of the Collection Act in the immediately preceding calendar year; and

  • (b)

    any information that is available to the Secretary about the amount of the liability that the person will be likely to incur in the calendar year last mentioned in subregulation (5).

• (7)

  Within 14 days of lodgement of a return mentioned in subregulation (5), the Secretary shall:

  • (a)

    make a decision to continue, or to refuse to continue, the exemption; and

  • (b)

    send notice in writing of the decision to the person to whom the exemption relates, addressed to the last-known address of the person.

• (8)

  A person is exempt during a calendar year from lodging monthly returns under subregulation 8 (2) if the person has, during that year:

  • (a)

    lodged an application; or

  • (b)

    lodged an annual return in respect of the immediately preceding calendar year, being a year to which an exemption in respect of the person relates;

   and the person has not received notice of a refusal to grant, or of a refusal to continue, an exemption in respect of the first-mentioned year.

• (9)

  A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption in respect of a calendar year shall lodge a monthly return in accordance with subregulation 8 (2) in respect of each month of that year for which the person would, apart from subregulation (8), have been required to lodge a return:

  • (a)

    in respect of each of those months that was concluded before the person received the notice — within 28 days of receiving the notice; and

  • (b)

    in respect of each of those months that was not concluded before the person received the notice — on or before the twenty-eighth day of the next succeeding month.

• (10)

  In this regulation, prescribed amount means $1,000 or such other amount as the Minister orders for the purposes of this regulation.

9Annual returns — citrus other than prescribed citrus

• (1)

  Where in any calendar year including the calendar year 1988:

  • (a)

    a person who is a producer of citrus has, after the commencement of these Regulations, sold citrus by retail sale or used citrus in the production of fruit juice or any other processed product; and

  • (b)

    the total of:

    • (i)

      the quantity of citrus sold by that producer in that calendar year by retail sale;

    • (ii)

      the quantity of citrus used by that producer in that calendar year in the production in Australia of fruit juice; and

    • (iii)

      the quantity of citrus used by that producer in that calendar year in the production in Australia of any processed product other than fruit juice;

   is 500 boxes or more;

   that person shall, on or before 28 February in the next succeeding calendar year, lodge with the Secretary at the office of the Department in Canberra a return setting out:

  • (c)

    the full name and business, or residential, address of the producer, not being the address of a post office box or bag;

  • (d)

    if the address referred to in paragraph (c) is not a satisfactory address for service of documents on that person — such an address, that may be the address of a post office box or bag;

  • (e)

    the calendar year in which the citrus was so sold or used;

  • (f)

    the quantity of each prescribed class of citrus so sold;

  • (g)

    the quantity of each prescribed class of citrus so used;

  • (h)

    the amount of levy payable in respect of each of the quantities referred to in paragraphs (f) and (g);

  • (i)

    the total of the amounts referred to in paragraph (h); and

  • (j)

    a declaration, signed by that person or an authorised agent of that person, that the particulars set out in the return are correct in every material particular.

• (2)

  Where in any calendar year including the calendar year 1988:

  • (a)

    a person who is a prescribed first purchaser has, after the commencement of these Regulations, purchased citrus in quantities that, in total, exceed 500 boxes; or

  • (b)

    a person receives notice of the grant of an exemption, or of a continuation of an exemption, from the requirement to lodge monthly returns, and the person:

    • (i)

      is a first purchaser (other than a prescribed first purchaser) who has, in that year, purchased citrus from a producer of citrus; or

    • (ii)

      is a selling agent who has, in that year, sold citrus on behalf of a producer of citrus;

   that person shall, on or before 28 February in the next succeeding calendar year, lodge with the Secretary at the office of the Department in Canberra a return setting out:

  • (c)

    the full name and business, or residential, address of the prescribed first purchaser, not being the address of a post office box or bag;

  • (d)

    if the address referred to in paragraph (c) is not a satisfactory address for service of documents on that person — such an address, that may be the address of a post office box or bag;

  • (e)

    the calendar year in which the citrus was so purchased;

  • (f)

    the quantity of each prescribed class of citrus so purchased;

  • (g)

    the amount of levy payable in respect of each of the quantities referred to in paragraph (f) (other than an amount of levy included in a monthly return that has been lodged with the Secretary);

  • (h)

    the total of the amounts referred to in paragraph (g); and

  • (i)

    a declaration, signed by that person or an authorised agent of that person, that the particulars set out in the return are correct in every material particular.

• (3)

  In this Regulation, calendar year 1988 means the period that commenced on 1 August 1988 and ended at the expiration of

  31 December 1988.

• (4)

  This regulation does not apply in relation to prescribed citrus.

10Records to be kept

 A producer of citrus shall keep records showing:

• (a)

  the quantity of each prescribed class of citrus sold by that producer by retail sale in each month;

• (b)

  the quantity of citrus used by that producer in the production of fruit juice in each month; and

• (c)

  the quantity of citrus used by that producer in the production of any processed product other than fruit juice in each month.

   Penalty: (a) in the case of a natural person — a fine not  exceeding $500; or

  • (b)

    in the case of a body corporate — a fine not  exceeding $2,500.

(2)

A person who is a first purchaser or selling agent of citrus shall keep records showing, separately in respect of each prescribed class of citrus:

• (a)

  purchased by that person from a producer of citrus in each month; or

• (b)

  sold by that person on behalf of a producer of citrus in each month;

 as the case may be:

• (c)

  the quantity so purchased in each month for use in the production of fruit juice;

• (d)

  the quantity so sold in each month for that use;

• (e)

  the quantity so purchased in each month for use in the production of any processed product other than fruit juice;

• (f)

  the quantity so sold in each month for that last-mentioned use;

• (g)

  the quantity so purchased in each month for purposes other than for use in the production of fruit juice or any other processed product; and

• (h)

  the quantity so sold in each month for purposes other than for use in the production of fruit juice or any other processed product.

   Penalty: (a) in the case of a natural person — a fine not  exceeding $500; or

  • (b)

    in the case of a body corporate — a fine not  exceeding $2,500.

11Review of decisions

• (1)

  Application may be made to the Administrative Appeals Tribunal for the review of a decision of the Secretary:

  • (a)

    to refuse to grant an exemption under paragraph 8A (4) (a); or

  • (b)

    to refuse to continue an exemption under paragraph 8A

    (7) (a).

• (2)

  Where the Secretary makes a decision mentioned in subregulation (1), the notice of the decision:

  • (a)

    shall include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975, an application may be made to the Administrative Appeals Tribunal for a review of the decision to which the notice relates; and

  • (b)

    shall include a statement to the effect that a person whose interests are affected by the decision may request a statement pursuant to section 28 of that Act.

• (3)

  A failure to comply with subregulation (2) in relation to a decision does not affect the validity of the decision.

12Orders

 Subject to section 22 of the Collection Act, the Minister may make orders, not inconsistent with that Act or these Regulations, specifying an amount, not exceeding $5,000, for the purposes of regulation 8A.

ScheduleRates of Levy

(regulations 4, 6 and 7)

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Column 1	Column 2	Column 3	Column 4
Item	Class of leviable horticultural products	Rate for the purposes of section 8 of the Act	Rate for the purposes of section 9 of the Act
1	Grapefruit in bulk	$1.25 per tonne	50 cents per tonne
2	Grapefruit not in bulk	2.5 cents per box	1 cent per box
3	Citrus (excluding grapefruit) in bulk	$1.25 per tonne	50 cents per tonne
4	Citrus (excluding grapefruit) not in bulk	2.5 cents per box	1 cent per box

Notes to the Horticultural Levy (Citrus) Regulations

Note 1

The Horticultural Levy (Citrus) Regulations (in force under the Horticultural Levy Act 1987 and the Horticultural Levy Collection Act 1987) as shown in this reprint comprise Statutory Rules 1988 No. 188 amended as indicated in the Tables below.

Table of Statutory Rules

Year and number	Date of notification in Gazette		Date of commencement	Application, saving or transitional provisions
1988 No. 188		29 July 1988	1 Aug 1988 (see r. 2 and Gazette 1988, No. S216)
1989 No. 42		17 Mar 1989	R. 7: 1 Apr 1989 Remainder: 17 Mar 1989	—
1989 No. 263		29 Sept 1989	29 Sept 1989	—
1990 No. 306		28 Sept 1990	1 Nov 1990	—

Table of Amendments

ad. = added or inserted       am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 3..........................................	am. 1989 No. 263
R. 8..........................................	am. 1989 Nos. 42 and 263
R. 8A.......................................	ad. 1989 No. 42
R. 9..........................................	am. 1989 Nos. 42 and 263
Rr. 11, 12................................	ad. 1989 No. 42
Schedule.................................	am. 1989 No. 42; 1990 No. 370