Horticultural Levy (Nursery Products) Regulations (Cth)

Statutory Rules 1989 No. 2491

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Horticultural Levy (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 Levy Act 1987 and the Horticultural Levy 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 Levy (Nursery Products) Regulations.

Commencement

2. The Regulations commence on 1 October 1989.

Interpretation

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

“authorised agent” means a person appointed under regulation 6 of the Horticultural Levy Collection Regulations;

“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 Collection Act” means the Horticultural Levy Collection Act 1987;

“the Levy Act” means the Horticultural Levy Act 1987.

Leviable horticultural products

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

Producers

5. (1) Nursery products are prescribed for the purposes of paragraph (c) of the definition of “producer” in section 4 of the Collection Act.

(2) A person who places nursery products in a growing medium in containers is to be taken to be the producer of the nursery products for the purposes of paragraph (c) of the definition of “producer” in section 4 of the Collection Act.

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 levy

7. (1) The rate of levy for the purposes of section 8 of the Levy 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 levy for the purposes of section 9 of the Levy 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 Levy 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;

(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 levy 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 levy 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 levy 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 levy

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 levy 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.

Records to be kept

11. (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 levy 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 levy 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 levy 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.

 

NOTE

1. Notified in the Commonwealth of Australia Gazette