Primary Industries Levies and Charges Collection (Almonds) Regulations (Cth)

Statutory Rules 1997No. 335 1

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Primary Industries Levies and Charges Collection (Almonds) Regulations

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991, the Horticultural Export Charge Act 1987 and the Horticultural Levy Act 1987.

Dated 26 November 1997.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

JUDITH TROETH

Parliamentary Secretary

to the Minister for Primary Industries and Energy

for the Minister for Primary Industries and Energy

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Citation

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

Commencement

 2. These Regulations commence on 1 January 1998.

Definitions

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

“almonds” means the nuts of the almond tree or a hybrid of the almond tree that is accepted in the trade as an almond tree;

“annual records” means records kept under regulation 13;

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

“Collection Act” means the Primary Industries Levies and Charges Collection Act 1991;

“grower” means a producer within the meaning of paragraph (b) of the definition of “producer” in subsection 4 (1) of the Collection Act;

“Levy Act” means the Horticultural Levy Act 1987;

“quarter” means a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October;

“retail sale” means the sale of almonds by the grower of the almonds, except a sale:

• (a)

  to a first purchaser, a buying or exporting agent or an exporter; or

(b)

through a selling agent;

“return” means a return lodged under regulation 9.

[NOTES:

1.  A word or phrase used in these Regulations that is defined in the Charge, Levy or Collection Act has the same meaning in these Regulations as in the Act: see Acts Interpretation Act 1901, s 46 (1) (a).

2. Other provisions relating to the collection of charge and levy are set out in the Primary Industries Levies and Charges Collection Regulations.]

What is a levy year

 4. In relation to almonds, the following periods are prescribed for the definition of “levy year” in subsection 4 (1) of the Collection Act:

• (a)

  the period commencing on 1 January 1998 and ending at the end of 30 June 1998;

• (b)

  each financial year after 30 June 1998.

Almonds prescribed

 5. Almonds are prescribed for:

• (a)

  the definition of “chargeable horticultural products” in subsection 5A (1) of the Charge Act; and

• (b)

  the definition of “leviable horticultural products” in subsection 5A (1) of the Levy Act; and

• (c)

  paragraph (b) of the definition of “producer” in subsection 4 (1) of the Collection Act.

Rate of charge for Horticultural Research and Development Corporation

 6. For almonds, the rate of charge for section 9 of the Charge Act is:

• (a)

  for almonds, except almonds of the Nonpareil variety, in their shells—$0.01 per kilogram of the almonds and shells; and

• (b)

  for almonds of the Nonpareil variety in their shells—$0.015 per kilogram of the almonds and shells; and

• (c)

  for shelled almonds—$0.02 per kilogram of the almonds.

[NOTE:  Subsection 13 (1) of the Charge Act provides that charge is not payable on a chargeable horticultural product if the producer has paid levy on the product.]

Rate of levy for Horticultural Research and Development Corporation

 7. For almonds, the rate of levy for section 9 of the Levy Act is:

• (a)

  for almonds, except almonds of the Nonpareil variety, in their shells—$0.01 per kilogram of the almonds and shells; and

• (b)

  for almonds of the Nonpareil variety in their shells—$0.015 per kilogram of the almonds and shells; and

• (c)

  for shelled almonds—$0.02 per kilogram of the almonds.

[NOTE:  Subsection 13 (1) of the Levy Act provides that levy is not payable on leviable horticultural products that are exported from Australia.]

When charge and levy due for payment

 8. Charge and levy on almonds are due for payment on the last day for lodging a return for the almonds in a quarter.

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

When and where quarterly returns must be lodged

 9. A quarterly return must be lodged at the office of the Secretary to the Department in Canberra before the end of 28 days after the end of the quarter to which the return relates.

[NOTES:

1.  For penalty, see section 15 of the Collection Act.

2. For the address of the Secretary, see regulation 8 of the Primary Industries Levies and Charges Collection Regulations.]

Who must lodge quarterly return

 10. A person must lodge a return for a quarter if, in the quarter, the person is:

• (a)

  a grower who sells almonds by retail sale; or

• (b)

  a first purchaser or buying agent who buys almonds from a producer; or

• (c)

  a selling agent who sells almonds for a producer; or

• (d)

  an exporter or exporting agent who exports almonds.

[NOTE:  For the penalty for failure to give a return, and for giving false or misleading information, see section 24 of the Collection Act.]

What must be in quarterly returns

 11. (1) A quarterly return must be in the form of a declaration that the information set out in the return is correct in every material particular.

 (2) The return must set out:

• (a)

  the full name, and the address of the main place of business or residence, of the person lodging the return; and

• (b)

  if the person has a post office box or bag address—that address; and

• (c)

  if the person is a company—the company’s Australian Company Number (ACN) under the Corporations Law; and

• (d)

  the quarter and levy year to which the return relates; and

• (e)

  for almonds bought or sold in the quarter for which charge or levy is payable:

  • (i)

    whether the almonds are of the Nonpareil variety; and

  • (ii)

    whether Nonpareil almonds, and any other almonds, are in their shells or shelled; and

  • (iii)

    the weight at the first point of sale of Nonpareil almonds, and any other almonds; and

• (f)

  for almonds bought or sold in the quarter for which charge or levy is payable—the amount of charge or levy payable for the almonds.

Who must keep annual records

 12. A person mentioned in regulation 10 must keep annual records in accordance with regulation 13.

Penalty:

 10 penalty units

What annual records are to be kept

 13. Annual records must set out for a levy year:

• (a)

  for almonds bought or sold by the person:

  • (i)

    whether the almonds are of the Nonpareil variety; and

  • (ii)

    whether Nonpareil almonds, and any other almonds, are in their shells or shelled; and

  • (iii)

    the weight at the first point of sale of Nonpareil almonds, and any other almonds; and

• (b)

  the amount of charge or levy payable for the almonds; and

• (c)

  the amount of charge or levy paid for the almonds; and

• (d)

  the name, and the address of the main place of business or residence, of:

  • (i)

    each person to whom almonds were sold, other than by retail sale; and

  • (ii)

    each person from whom almonds were bought.

Retention of annual records

 14. A person who keeps annual records must retain the records for 5 years after the last day for lodging a return for the quarter to which the records relate.

Penalty:

 10 penalty units

Eligible industry body

 15. For subsection 14 (7) of the Charge Act and subsection 14 (7) of the Levy Act, the Australian Almond Growers’ Association Incorporated is the eligible industry body for almonds.

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NOTE

1. Notified in the Commonwealth of Australia Gazette