Primary Industries Levies and Charges Collection Amendment (Melons) Regulation 2016 (Cth)

Primary Industries Levies and Charges Collection Amendment (Melons) Regulation 2016

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation.

Dated 24 November 2016

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Barnaby Joyce

Deputy Prime Minister and Minister for Agriculture and Water Resources

Contents

1Name

This is the Primary Industries Levies and Charges Collection Amendment (Melons) Regulation 2016.

2Commencement

1. (1)

   Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. The whole of this instrument	1 January 2017.	1 January 2017

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

1. (2)

   Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3Authority

This instrument is made under the Primary Industries Levies and Charges Collection Act 1991.

4Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Primary Industries Levies and Charges Collection Regulations 1991

1

At the end of Schedule 22

Add:

Part 31—Melons

31.1Definitions for the purposes of this Part

In this Part:

melon means fruit of any of the following species or varieties:

1. (a)

   Citrullus lanatus, commonly called watermelon;

2. (b)

   Cucumis melo, commonly called rockmelon;

3. (c)

   Cucumis melo var. cantalupensis, commonly called charentais melon;

4. (d)

   Cucumis melo var. inodorus, commonly called honeydew or piel de sapo;

5. (e)

   Cucumis melo var. makuwa, commonly called Korean melon;

6. (f)

   Cucumis melo var. reticulatus, commonly called galia melon or hami melon;

7. (g)

   Cucumis metuliferus, commonly called horned melon.

retail sale of melons means sale by the producer, except to a first purchaser (including an exporter) or through a selling agent, a buying agent or an exporting agent.

31.2What is a levy year

For the purposes of the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for melons on which levy or charge is imposed.

31.3Who is a producer

For the purposes of paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, melons are prescribed.

Note 1: As a result, under that paragraph, a person is a producer of melons if the person:

(a) owns melons immediately after they are harvested; or

(b) would have owned melons then apart from a marketing law that vested them in another person or body or in the Crown in right of a State at or before the time the melons are harvested.

Note 2: An exporter of melons on which charge is imposed is also a producer of the melons under paragraph (g) of that definition.

31.4Liability of intermediaries—exporting agents

For the purposes of subsection 7(3) of the Collection Act, melons are prescribed.

Note: As a result, under that subsection, an exporting agent who exports melons on which charge is imposed is liable to pay, on behalf of the person for whom the agent is exporting the melons, an amount equal to that charge and any late payment penalty relating to that charge.

31.5When levy or charge is due for payment—people lodging quarterly returns

For the purposes of section 6 of the Collection Act, levy or charge payable on melons for a quarter is due for payment:

1. (a)

   if a return for the quarter is lodged within the period mentioned in clause 31.7—on the day that the return is lodged; or

2. (b)

   if a return for the quarter is not lodged within the period mentioned in clause 31.7—on the last day of that period.

Note: For penalty for late payment, see section 15 of the Collection Act.

31.6Who must lodge a quarterly return

1. (1)

   The following persons must lodge a return for a quarter:

   1. (a)

      a first purchaser who buys melons in the quarter;

   2. (b)

      a buying agent who buys melons in the quarter;

   3. (c)

      a selling agent who sells melons in the quarter;

   4. (d)

      an exporter who exports melons in the quarter;

   5. (e)

      an exporting agent who exports melons in the quarter.

   Note: For offences relating to returns, see section 24 of the Collection Act.

2. (2)

   However, a person does not have to lodge a return for a quarter in a levy year if:

   1. (a)

      the person has applied under clause 31.12 for an exemption for the year and has not received notice of the Secretary’s decision; or

   2. (b)

      the Secretary has granted the person an exemption for the year under clause 31.14 or has continued the person’s exemption; or

   3. (c)

      the Secretary is required, under clause 31.15, to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

31.7When a quarterly return must be lodged

A return for a quarter must be lodged within 28 days after the end of the quarter.

Note: For offences relating to returns, see section 24 of the Collection Act.

31.8When levy or charge is due for payment—people lodging annual returns

For the purposes of section 6 of the Collection Act, levy or charge payable on melons for a levy year is due for payment:

1. (a)

   if a return for the year is lodged before the day mentioned in clause 31.10—on the day that the return is lodged; or

2. (b)

   if a return for the year is not lodged before the day mentioned in clause 31.10—on that day.

Note: For penalty for late payment, see section 15 of the Collection Act.

31.9Who must lodge an annual return

A return for a levy year must be lodged by:

1. (a)

   a person who:

   1. (i)

      in relation to a quarter in the levy year, is mentioned in subclause 31.6(1); and

   2. (ii)

      is exempt from lodging returns for quarters in the levy year under clause 31.14 or 31.15; and

2. (b)

   a producer who sells more than 20 tonnes of melons by retail sale in the levy year.

Note: For offences relating to returns, see section 24 of the Collection Act.

31.10When an annual return must be lodged

A return for a levy year must be lodged on or before 28 August in the following levy year.

Note: For offences relating to returns, see section 24 of the Collection Act.

31.11What must be included in a return

A return for a quarter or levy year must state, for the quarter or levy year:

1. (a)

   for melons on which levy is imposed that the person lodging the return bought or sold:

   1. (i)

      the quantity of the melons, in kilograms; and

   2. (ii)

      the amount of levy payable for the melons; and

   3. (iii)

      the amount of levy, or liability under subsection 7(1) of the Collection Act relating to levy, paid by the person for the melons; and

2. (b)

   for melons on which charge is imposed that the person lodging the return exported:

   1. (i)

      the quantity of the melons, in kilograms; and

   2. (ii)

      the amount of charge payable for the melons; and

   3. (iii)

      the amount of charge, or liability under subsection 7(3) of the Collection Act relating to charge, paid by the person for the melons.

Note: Regulation 10 also requires a declaration and other information to be included in the return.

31.12Application for exemption from lodging a quarterly return

A person may apply for exemption from the requirement to lodge returns for quarters in a levy year if the person has reasonable grounds for believing that the sum of levy, charge, and any liability under subsection 7(1) or (3) of the Collection Act, payable by the person will be less than $500.

31.13Form of application for exemption

1. (1)

   An application for exemption must include the applicant’s personal details.

2. (2)

   If the applicant is a first purchaser, buying agent or selling agent, the application must include a statement to the effect that:

   1. (a)

      the applicant will, or may, incur a liability under subsection 7(1) of the Collection Act for the levy year to which the application relates; and

   2. (b)

      the applicant believes that the liability will be less than $500.

3. (3)

   If the applicant is an exporter other than an exporting agent, the application must include a statement to the effect that:

   1. (a)

      the applicant will, or may, be liable to pay charge for the levy year to which the application relates; and

   2. (b)

      the applicant believes that the charge will be less than $500.

4. (4)

   If the applicant is an exporting agent, the application must include a statement to the effect that:

   1. (a)

      the applicant will, or may, incur a liability under subsection 7(3) of the Collection Act for the levy year to which the application relates; and

   2. (b)

      the applicant believes that the amount of the liability will be less than $500.

5. (5)

   An application must be sent to the Secretary’s postal address.

31.14Grant or refusal of exemption

1. (1)

   Within 14 days after receiving an application, the Secretary must:

   1. (a)

      decide whether to grant the exemption; and

   2. (b)

      give the applicant written notice of the decision.

2. (2)

   When deciding whether to grant an exemption from the requirement to lodge returns for quarters in a levy year, the Secretary must have regard to:

   1. (a)

      the amount of levy or charge payable by the applicant in respect of the preceding levy year; and

   2. (b)

      any information that is available to the Secretary about the liability the applicant is likely to incur under subsection 7(1) or (3) of the Collection Act in respect of the levy year to which the application relates.

31.15Continuation of exemption

1. (1)

   If a person who is exempt from lodging returns for quarters in a levy year lodges an annual return for the year, the Secretary must, within 14 days of receiving the return:

   1. (a)

      decide whether to continue the exemption for the next levy year; and

   2. (b)

      give the person written notice of the decision.

2. (2)

   When deciding whether to continue the exemption, the Secretary must have regard to:

   1. (a)

      the amount of levy or export charge payable by the person, or the amount of the person’s liability under subsection 7(1) or (3) of the Collection Act, for the previous levy year; and

   2. (b)

      any information that is available to the Secretary about the liability the person is likely to incur under subsection 7(1) or (3) of the Collection Act for the next levy year.

31.16When quarterly return must be lodged if exemption refused or not continued

If a person receives notice of a refusal to grant an exemption from the requirement to lodge returns for quarters in a levy year, or to continue for a levy year an exemption from the requirement to lodge returns for quarters in the year, the person must lodge a return for each quarter in the year:

1. (a)

   if the quarter ended before the person receives the notice—within 28 days of receiving the notice; and

2. (b)

   otherwise—within 28 days after the end of the quarter.

Note: For offences relating to returns, see section 24 of the Collection Act.

31.17What records must be kept

1. (1)

   A person who is a producer of melons or is described in subclause 31.6(1) in relation to a quarter in a levy year must keep records setting out for the year:

   1. (a)

      the quantities, in kilograms, of melons bought, sold (by retail sale or otherwise) or exported by the person; and

   2. (b)

      the amount of levy, charge or liability under subsection 7(1) or (3) of the Collection Act payable for each of those quantities; and

   3. (c)

      the amount of levy, charge or liability under subsection 7(1) or (3) of the Collection Act paid by the person for each of those quantities; and

   4. (d)

      the personal details (except any post office box or post office bag) of everyone:

      1. (i)

         to whom the person sold melons, except by retail sale; or

      2. (ii)

         from whom the person bought melons; and

   5. (e)

      the name and business or residential address (not the address of a post office box or post office bag) of everyone to whom the person exported melons; and

   6. (f)

      the total quantity, in kilograms, of melons:

      1. (i)

         sold as described in subparagraph (d)(i); and

      2. (ii)

         bought as described in subparagraph (d)(ii); and

      3. (iii)

         exported as described in paragraph (e).

2. (2)

   A person commits an offence of strict liability if:

   1. (a)

      the person is required by subclause (1) to keep records; and

   2. (b)

      the person fails to comply with the requirement.

   Penalty: 10 penalty units.

31.18Review of decisions

Applications may be made to the Administrative Appeals Tribunal for review of the following decisions of the Secretary:

1. (a)

   a decision under paragraph 31.14(1)(a) to refuse to grant an exemption;

2. (b)

   a decision under paragraph 31.15(1)(a) to refuse to continue an exemption.