Primary Industries Levies and Charges (Citrus) Regulations (Cth)

Statutory Rules 1991 No. 2061

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Primary Industries Levies and Charges (Citrus) Regulations

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901,hereby make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991 and the Horticultural Levy Act 1987.

Dated 27 June 1991.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

R. McMULLAN

Parliamentary Secretary to the Treasurer for and on behalf of the

Minister of State for Primary Industries and Energy

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Citation

1. These Regulations may be cited as the Primary Industries Levies and Charges (Citrus) Regulations.

Incorporation

2. The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these Regulations.

Interpretation

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

“box”, in relation to citrus, means

(a) a container of a kind:

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

(ii) ordinarily known in that industry as a bushel box or 30 litre box; or

(b) if the citrus are not packed in a container of the kind referred to in paragraph (a):

(i) in the case of grapefruit—16.67 kilograms; and

(ii) in the case of other citrus—20 kilograms;

“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 in bulk” means citrus :

(a) sold in bulk by the producer to a first purchaser or to a buying agent 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 not in bulk” means citrus sold by the producer but not sold in bulk;

“class”, in relation to citrus, means one of the classes of horticultural products prescribed under regulation 4;

“Levy Act” means the Horticultural Levy Act 1987;

“levy year”, in relation to citrus, means a calendar year;

“minor first purchaser” means a person:

(a) who, because of a business carried on by the person, is a first purchaser of citrus of a class; and

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

“prescribed citrus” means citrus of a kind in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act;

 

“producer” means a producer of citrus;

“retail sale”, in relation to a sale of citrus by a producer, means a sale of citrus except a sale to a first purchaser or to a buying agent 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;

“specified amount” means:

(a) $1,000; or

(b) if a determination under regulation 18 is in force—the amount specified in the determination.

Leviable horticultural products

4. The classes of citrus specified in column 2 in the Schedule are prescribed horticultural products for the purposes of the definition of “leviable horticultural products” in section 5a of the Levy Act.

Eligible industry body

5. 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 specified in column 2 in the Schedule.

How much levy is payable?

6. (1) The rate of levy for the purposes of section 8 of the Levy Act in relation to a class of citrus specified in an item in the Schedule is the rate specified in column 3 of that item.

(2) The rate of levy for the purposes of section 9 of the Levy Act in relation to a class of citrus specified in an item in the Schedule is the rate specified in column 4 of that item.

 

When is levy due for payment?

7. For the purposes of section 6 of the Collection Act:

(a) the amount of levy payable on citrus sold by a producer:

(i) to a first purchaser (except a minor first purchaser); or

(ii) to a buying agent; or

(iii) through a selling agent;

is due for payment on or before the last day for lodging a return in relation to the citrus; and

(b) the amount of levy payable on citrus:

(i) sold by the producer by retail sale; or

(ii) used by the producer in the production in Australia of fruit juice or another processed product;

is payable on 28 February in the calendar year following the calendar year in which the citrus was so sold or used.

[NOTE: for penalty, see section 15 of the Collection Act]

Exemption from levy

8. For the purposes of paragraph 13 (2) (b) of the Levy Act, the following citrus 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 quantity of citrus sold or used by the producer in the year does not exceed 500 boxes;

(b) citrus purchased in a calendar year by a minor first purchaser if the quantity of citrus purchased by the minor first purchaser does not exceed 500 boxes;

(c) citrus sold for stockfood.

 

Monthly returns—citrus except prescribed citrus

9. (1) If a first purchaser (except a minor first purchaser) purchases citrus in any month, the purchaser must lodge a return on or before the 28th day of the next month.

[NOTE: For penalty, see section 24 of the Collection Act]

(2) If a buying agent purchases citrus in any month, the agent must lodge a return on or before the 28th day of the next month.

[NOTE: For penalty, see section 24 of the Collection Act]

(3) If a selling agent sells citrus in any month, the agent must lodge a return on or before the 28th day of the next month.

[NOTE: For penalty, see section 24 of the Collection Act]

(4) A return must:

(a) set out all the particulars referred to in subregulation (3) that are applicable to the person lodging the return; and

(b) include a declaration, signed by the person, that the particulars set out in the return are correct in every material particular; and

(c) be lodged at the office of the Secretary of the Department in Canberra.

(5) The particulars to be included in a return are:

(a) the full name and business address or residential address of the person lodging the return, not being the address of a post office box or post office bag; and

(b) if the person lodging the return has a post office box address or a post office bag address—that address; and

(c) the month to which the return relates;

 

(d) the quantity of each class of citrus purchased by the person for use in, or sold by the person for use in, or used by the person in, the production of fruit juice;

(e) the quantity of each class of citrus purchased by the person for use in, sold by the person for use in, or used by the person in, the production of any other processed product;

(f) the quantity of each class of citrus purchased, sold or used by the person for purposes except 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); and

(h) the total of the amounts of levy payable for those quantities.

(6) This regulation does not apply in relation to prescribed citrus.

Exemption from duty to lodge monthly returns

10. (1) A person does not have to lodge monthly returns for a calendar year if:

(a) the Secretary has granted the person an exemption for the year under subregulation 12 (2); or

(b) the person has applied for exemption under regulation 11 for the year and has not received notice that the Secretary has refused to grant the exemption; or

(c) the Secretary is required under subregulation 13 (1) to consider whether to continue the person’s exemption and the person has not received notice that the Secretary has refused to continue the exemption.

(2) A first purchaser (except a minor first purchaser), or a buying agent, or a selling agent may apply for exemption from the duty to lodge monthly returns for a calendar year if the first purchaser or selling agent has reason to believe that the amount of his or her liability for the year under subsection 7 (1) of the Collection Act will be less than the specified amount.

 

Application for exemption

11. An application for an exemption must:

(a) set out the following particulars;

(i) the full name and business address or residential address of the applicant, not being the address of a post office box or post office bag;

(ii) if the applicant has a post office box address or a post office bag address—that address; and

(b) include:

(i) a statement that the applicant is a first purchaser, or is a buying agent, or is a selling agent, who will, or may, incur a liability under subsection 7 (1) of the Collection Act in the calendar year to which the application relates and;

(ii) a statement that the applicant believes that the amount of the liability will be less than the specified amount; and

(c) be lodged with the Secretary at the office of the Department in Canberra.

Grant of exemption

12. (1) When considering whether to grant or refuse an application for exemption, the Secretary must have regard to :

(a) the amount of levy payable by the applicant under subsection 7 (1) of the Collection Act for the previous calendar year; and

(b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the calendar year to which the application relates.

(2) Within 14 days after a person lodges an application, the Secretary must:

(a) decide whether to grant or refuse the application; and

(b) give the applicant written notice of the decision addressed to the applicant at the address of the applicant last-known to the Secretary.

 

Continuation of exemption

13. (1) If a person who has been exempted from lodging monthly returns for a calendar year lodges an annual return for that year, the Secretary must consider whether to continue the exemption for the next calendar year.

(2) When considering whether to continue a person’s exemption, the Secretary must have regard to:

(a) the amount of the person’s liability under subsection 7 (1) of the Collection Act in the previous calendar year; and

(b) any information that is available to the Secretary about the amount of the liability that the person is likely to incur in the next calendar year.

(3) Within 14 days after a person granted an exemption for a calendar year lodges an annual return for that year, the Secretary must:

(a) decide whether or not to continue the exemption for the next calendar year; and

(b) give the person written notice of the decision addressed to the person at the address of the person last notified to the Secretary.

Returns to be lodged if exemption not granted or continued

14. A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a calendar year must lodge a monthly return in accordance with subregulations 9 (4) and (5) for each month of the year:

(a) in the case of each month that ended before the person received the notice—within 28 days of receiving the notice; and

(b) in the case of each other month—on or before the 28th day of the next month.

 

Annual returns by producers—excluding prescribed citrus

15. (1) A producer must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year:

(a) the producer:

(i) sold citrus by retail sale; or

(ii) used citrus in the production of fruit juice or any other processed product; and

(b) the total quantity of citrus sold or used is 500 boxes or more.

[NOTE: For penalty, see section 24 of the Collection Act]

(2) A return must:

(a) set out the following particulars:

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

(ii) if the producer has a post office box address or a post office bag address—that address;

(iii) the calendar year in which the citrus was sold or used;

(iv) the quantity of each class of citrus sold;

(v) the quantity of each class of citrus used;

(vi) the amount of levy payable for each of those quantities;

(vii) the sum of the amounts payable for those quantities; and

(b) include a declaration, signed by the person or by a person authorised by the person, that the particulars set out in the return are correct in each material particular; and

(c) be lodged with the Secretary at the office of the Department in Canberra.

Annual returns by first purchasers, buying agents and selling agents

16. (1) Aminor first purchaser must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year, the purchaser purchased 500 boxes or more of citrus.

[NOTE: For penalty, see section 24 of the Collection Act]

(2) A first purchaser (except a minor first purchaser) who is exempt from the duty to lodge monthly returns must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year, the first purchaser purchased citrus.

[NOTE: For penalty, see section 24 of the Collection Act]

(3) A buying agent or selling agent who is exempt from the duty to lodge monthly returns must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year, the agent purchased or sold citrus.

[NOTE: For penalty, see section 24 of the Collection Act]

(4) A return must:

(a) set out the following particulars:

(i) the full name and business address or residential address of the person lodging the return, not being the address of a post office box or post office bag;

(ii) if the person has a post office box address or a post office bag address—that address;

(iii) the calendar year in which the citrus was purchased or sold;

(iv) the quantity of each class of citrus purchased or sold;

(v) the amount of levy payable for each of the quantities referred to in subparagraph (iv) (excluding amounts of levy previously included in a monthly return lodged with the Secretary);

(vi) the total of the amounts of levy payable for those quantities; and

(b) include a declaration, signed by the person, that the particulars set out in the return are correct in every material particular; and

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

(6) This regulation does not apply to prescribed citrus.

 

Records to be kept

16. (1) A producer of citrus must keep records for each month showing:

(a) the quantity of each class of citrus sold by retail sale; and

(b) the quantity of citrus used in the production of fruit juice; and

(c) the quantity of citrus used in the production of any processed product except fruit juice.

Penalty: $1,000.

(2) A first purchaser, or a buying agent, of citrus must keep records for each month showing, separately for each class of citrus purchased:

(a) the quantity purchased for use in the production of fruit juice; and

(b) the quantity purchased for use in the production of any processed product except fruit juice; and

(c) the quantity purchased for purposes other than use in the production of fruit juice or any other processed product.

Penalty: $1,000.

(3) A selling agent of citrus must keep records for each month showing, separately for each class of citrus sold:

(a) the quantity sold for use in the production of fruit juice; and

(b) the quantity sold for use in the production of any processed product except fruit juice; and

(c) the quantity sold for purposes other than use in the production of fruit juice or any other processed product.

Penalty: $1,000.

(4) The records specified in subregulations (1), (2) and (3) must be kept by the person making the record for a period of 5 years commencing on the date on which the person is required to lodge a return for the citrus.

Penalty: $1000.

 

Review of decisions

17. (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 12 (2) (a); or

(b) to refuse to continue an exemption under paragraph 13 (3) (a).

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

(a) must 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) must 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 decision does not affect the validity of the decision.

Determination by the Minister

18. The Minister may determine an amount for the purposes of paragraph (b) of the definition of “specified amount” in regulation 3.

Orders

19. Subject to section 31 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 18.

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SCHEDULERegulations 4, 5 and 6

RATES OF LEVY

Column 1	Column 2	Column 3	Column 4
Item No	Class of leviable horticultural products	Rate for the purposes of section 8 of the Levy Act	Rate for the purposes of section 9 of the Levy Act
1	Citrus in bulk	$1.25 per tonne	50 cents per tonne
2	Citrus not in bulk	2.5 cents per box	1 cent per box

NOTE

1. Notified in the Commonwealth of Australia Gazette