Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2)
Statutory Rules 2000 No. 238

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under thePrimary Industries Levies and Charges Collection Act 1991.
Dated 29 August 2000
WILLIAM DEANE
Governor-General
By His Excellency’s Command
JUDITH TROETH
Parliamentary Secretary to the Minister for Agriculture,
Fisheries and Forestry

Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2)1

Statutory Rules 2000 No. 2382

made under the

Primary Industries Levies and Charges Collection Act 1991

Contents

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1Name of Regulations

These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2).

2Commencement

These Regulations commence, or are taken to have commenced, as follows:
(a)
on 1 January 2000 — regulations 1 to 3, and Schedule 1;
(b)
on 1 October 2000 — Schedule 2;
(c)
on 1 January 2001 — Schedule 3.

3Amendment of Primary Industries Levies and Charges Collection Regulations 1991

Schedules 1, 2 and 3 amend the Primary Industries Levies and Charges Collection Regulations 1991.

Schedule 1Amendments taken to have commenced on 1 January 2000

Do not delete: Schedule Part placeholder

(regulation 3)

[1]Schedule 22, note following Part 1

substitute
Note Parts 2 to 8 intentionally not used.

[2]Schedule 22, before Part 12

insert
Part 9Dried vine fruits
9.1Application
This Part applies to dried vine fruits.
9.2Definitions for Part 9
In this Part:
deal, for dried vine fruits, means to sell, buy or export the fruits.
dried vine fruits means dried grapes.
exporter, in relation to dried vine fruits, means
the producer of the fruits within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.
Note Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
retail sale, in relation to a sale of dried vine fruits by a producer, means a sale by the producer of the fruits except a sale to a first purchaser or through a selling agent, buying agent or exporting agent.
Note 1 Dried vine fruits are chargeable horticultural products — see Part 9 of Schedule 10 to the Customs Charges Regulations.
Note 2 Dried vine fruits are leviable horticultural products — see Part 9 of Schedule 15 to the Excise Levies Regulations.
9.3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for dried vine fruits is a calendar year.

9.4Who is a processor

Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to dried vine fruits.
Note Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

9.5Who is a producer

For paragraph (h) of the definition of producer in subsection 4 (1) of the Collection Act, dried vine fruits are prescribed.
Note 1 Paragraph (h) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means:
(a) where a person is the producer of the product and the proprietor of the processing establishment at which the product is processed — that person; or
(b)
in any other case — the person who was the owner of the product immediately before delivery to a processing establishment.

Note 2 Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

9.6Liability of intermediaries for charge — exporting agents
For subsection 7 (3) of the Collection Act, dried vine fruits are prescribed.
Note 1   Subsection 7 (3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, the amount of any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty imposed under section 15 of the Collection Act in relation to that charge.
Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
9.7Liability of intermediaries — exemption for first purchasers, buying agents and selling agents
Section 7 of the Collection Act does not apply to the following persons if they buy dried vine fruits from, or sell dried vine fruits to, a producer who processes the fruits and sells them otherwise than by retail sale:
(a)
a first purchaser;
(b)
a buying agent;
(c)
a selling agent.
9.8When is charge or levy due for payment — people who lodge monthly returns
For section 6 of the Collection Act, charge or levy payable for dried vine fruits for a month is due for payment:
(a)
if a return for the month is lodged within the period mentioned in clause 9.10 — on the day that the return is lodged; or
(b)
if a return for the month is not lodged within the period mentioned in clause 9.10 — on the last day of that period.
Note   For penalty for late payment, see section 15 of the Collection Act.
9.9Who must lodge a monthly return
(1)
The following persons must lodge a return for a month:
(a)
a first purchaser who buys dried vine fruits in the month;
(b)
a buying agent who buys dried vine fruits in the month;
(c)
a selling agent who sells dried vine fruits in the month;
(d)
an exporting agent who exports dried vine fruits in the month;
(e)
an exporter who exports dried vine fruits in the month;
(f)
a producer who processes dried vine fruits and sells them otherwise than by retail sale in the month.
Note   For penalty, see section 24 of the Collection Act.
(2)
However, a person does not have to lodge monthly returns for a levy year if:
(a)
the person has applied under clause 9.15 for an exemption for the year and has not received notice of the Secretary’s decision; or
(b)
the Secretary has granted the person an exemption for the year under clause 9.17, or has continued the person’s exemption under clause 9.18; or
(c)
the Secretary is required under clause 9.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
9.10When must a monthly return be lodged
A return for a month must be lodged within 1 month and 14 days after the end of the month in which the dried vine fruits cease to be under the control of:
(a)
the person who is required to lodge the return; or
(b)
if the person sells or exports dried vine fruits under an agreement with a processor — the processor.
9.11When is charge or levy due for payment — people who lodge annual returns
For section 6 of the Collection Act, charge or levy payable for dried vine fruits for a levy year is due for payment:
(a)
if a return for the year is lodged before the day mentioned in clause 9.13 — on the day that the return is lodged; or
(b)
if a return for the year is not lodged before the day mentioned in clause 9.13 — on that day.
Note   For penalty for late payment, see section 15 of the Collection Act.
9.12Who must lodge an annual return
The following persons must lodge a return for a levy year:
(a)
a producer who, in that levy year:
(i)
processes leviable dried vine fruits; and
(ii)
sells them by retail sale;
(b)
a person who deals with leviable or chargeable dried vine fruits in that year and is exempt from lodging monthly returns for the year.
Note   For penalty, see section 24 of the Collection Act.
9.13When must an annual return be lodged
A return for a levy year must be lodged on or before 14 February in the following levy year.

Note For penalty, see section 24 of the Collection Act.

9.14What must be included in a return
In addition to the information required by regulation 10, a return for a month or levy year must state, in respect of the month or levy year:
(a)
the levy year in which the dried vine fruits to which the return relates were produced; and
(b)
the total weight of the dried vine fruits dealt with in the month or levy year with for which levy or charge is payable; and
(c)
the amount of levy and charge payable for the dried vine fruits; and
(d)
the amount of levy and charge paid by the person lodging the return for dried vine fruits.
Note For penalty, see section 24 of the Collection Act.
9.15Exemption from lodging monthly returns
(1)
A person may apply for an exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the total weight of dried vine fruits for which the person is, or may become, liable to pay levy or charge for the year will be less than 100 tonnes.
(2)
A person may apply for an exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the total weight of dried vine fruits for which the person is, or may become, liable to pay an amount for the levy year under subsection 7 (1) or (3) of the Collection Act will be less than 100 tonnes.

9.16Form of application for exemption

(1)
An application under clause 9.15 must include:
(a)
the following details:
(i)
the applicant’s full name;
(ii)
the applicant’s business or residential address (not the address of a post office box or post office bag);
(iii)
the applicant’s ABN, if any;
(iv)
if the applicant is a company and does not have an ABN — its ACN; and
(b)
a statement to the effect that:
(i)
the applicant is, or may become, liable to pay levy or charge for the year; or
(ii)
the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act; and
(c)
a statement to the effect that:
(i)
the applicant believes that the total weight of dried vine fruits for which the person is, or may become, liable to pay levy or charge for the year will be less than 100 tonnes; or
(ii)
the applicant believes that the total weight of dried vine fruits for which the person is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act will be less than 100 tonnes.
(2)
An application must be sent to the Secretary’s postal address.

9.17Grant or refusal of exemption

(1)
The Secretary must, within 14 days after receiving an application:
(a)
decide whether to grant the exemption; and
(b)
give the applicant written notice of the decision.
(2)
When deciding whether to grant an exemption, the Secretary must have regard to:
(a)
the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1) or (3) of the Collection Act, for the previous levy 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 levy year to which the application relates.

9.18Continuation of exemption

(1)
If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:
(a)
decide whether to continue the exemption for the following levy year; and
(b)
give the person written notice of the decision.
(2)
When deciding whether to continue a person’s exemption, the Secretary must have regard to:
(a)
the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1) or (3) of the Collection Act, for the previous levy 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 following levy year.

9.19When must monthly returns be lodged if an exemption is not granted or continued

A person who receives notice of a refusal to grant, or a refusal to continue, an exemption for a levy year must lodge a return for each month in the year:
(a)
if the month ended before the person received the notice — within 28 days after receiving the notice; and
(b)
otherwise — within 14 days of the end of the month in which the dried vine fruits cease to be under the control of:
(i)
the person who is required to lodge the return; or
(ii)
if the person sells or exports dried vine fruits under an agreement with a processor — the processor.

9.20What records must be kept — producers

A producer must keep records showing, in respect of each month:
(a)
the total weight of dried vine fruits sold by the producer by retail sale; and
(b)
the amount of levy payable on the dried vine fruits; and
(c)
the amount of levy paid by the producer for the dried vine fruits.
Penalty:   10 penalty units.
9.21What records must be kept — first purchasers
A first purchaser must keep records showing, in respect of each month:
(a)
the total weight of dried vine fruits bought by the first purchaser; and
(b)
the amount of levy or charge payable on the dried vine fruits; and
(c)
the amount of the levy, charge or penalty paid by the first purchaser; and
(d)
if an amount of money is deducted by the purchaser under subsection 8 (1) of the Collection Act from money received by the first purchaser on behalf of a producer or payable by the first purchaser in relation to the dried vine fruits — that amount.
Penalty:   10 penalty units.
9.22What records must be kept — buying agents
A buying agent must keep records showing, in respect of each month:
(a)
the total weight of dried vine fruits bought by the agent; and
(b)
the amount of levy or charge payable on the dried vine fruits; and
(c)
the amount of the levy, charge or penalty paid by the agent; and
(d)
if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — that amount.
Penalty:   10 penalty units.
9.23What records must be kept — exporters and exporting agents
An exporter or exporting agent must keep records showing, in respect of each month:
(a)
the total weight of dried vine fruits exported by the exporter or exporting agent; and
(b)
the amount of levy or charge payable on the dried vine fruits; and
(c)
the amount of the levy, charge or penalty paid by the exporter or exporting agent; and
(d)
if an amount of money is deducted by the exporting agent under subsection 8 (1) of the Collection Act from money received by the exporting agent on behalf of a producer or payable by the exporting agent in relation to the dried vine fruits — that amount.
Penalty:   10 penalty units.
9.24What records must be kept — selling agents
A selling agent must keep records in respect of each month showing:
(a)
the total weight of dried vine fruits sold by the agent; and
(b)
the amount of levy or charge payable for the dried vine fruits; and
(c)
the amount of the levy, charge or penalty paid by the agent; and
(d)
if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — that amount.

Penalty: 10 penalty units.

9.25Review of decisions

A person may apply to the Administrative Appeals Tribunal for the review of a decision of the Secretary:
(a)
refusing under paragraph 9.17 (1) (a) to grant an exemption; or
(b)
refusing under paragraph 9.18 (1) (a) to continue an exemption.

Schedule 2Amendments commencing on 1 October 2000

(regulation 3)

Do not delete: Schedule Part placeholder

[1]Schedule 14

substitute
Schedule 14Dried fruits
1Application
This Schedule applies to dried fruits.
2Definitions for Schedule 14
In this Schedule:
dried fruits has the meaning given in clause 1 of Schedule 9 to the Excise Levies Act.
leviable dried fruits means dried fruits on which levy is imposed.
levy means levy imposed by Schedule 9 to the Excise Levies Act.
season, for dried fruits, means the calendar year in which the fruit is harvested.
Note 1   Dried fruits, dried tree fruits and dried vine fruits are defined as follows in clause 1 of Schedule 9 to the Excise Levies Act:
dried fruits means dried tree fruits or dried vine fruits.
dried tree fruits means dried apricots, dried pears, dried peaches, dried nectarines or dried plums.
dried vine fruits means dried grapes.
Note 2   Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.
3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for leviable dried fruits is the period of 12 months beginning on 1 October in a year.
4Who is a producer
For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:
(a)
dried fruits are prescribed; and
(b)
each of the following persons is taken to be a producer of dried fruits:
(i)
a person (the first person) who receives dried fruits for processing at a processing establishment under an arrangement with the grower of those fruits that requires the first person to sell the processed fruits;
(ii)
in the absence of an arrangement of that kind — the grower of the dried fruits received for processing at the establishment.
Note   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.
5Liability of intermediaries — receivers and processors
Paragraphs 7 (2) (a) and (b) of the Collection Act apply to leviable dried fruits.
Note   Paragraphs 7 (2) (a) and (b) of the Collection Act provide that a receiver of a product or a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which those paragraphs apply, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by section 15 of the Collection Act.
6When is levy due for payment
(1)
For section 6 of the Collection Act, levy payable on leviable dried fruits for a levy year is due for payment:
(a)
if a return for the year is lodged before the day mentioned in clause 8 of this Schedule — on the day that the return is lodged; or
(b)
if a return for the year is not lodged before the day mentioned in clause 8 of this Schedule — on that day.
(2)
However, the Secretary may, by notice in the Gazette, fix a date for payment for levy on dried fruits that is later than the day mentioned in subclause (1).
Note   For penalty for late payment, see section 15 of the Collection Act.
7Who must lodge a return
The proprietor of a processing establishment must lodge a return for a levy year.
Note 1   Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.
Note 2   For penalty, see section 24 of the Collection Act.
8When must a return be lodged
A return for a levy year must be lodged on or before 30 November in the following levy year.
Note   For penalty, see section 24 of the Collection Act.
9What must be included in a return
In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year:

(a)
the full name and business address (not the address of a post office box or post office bag) of the processing establishment for which the return is lodged; and
(b)
the quantity of each kind of dried fruits harvested in a season received for processing at the establishment; and
(c)
the quantity of each kind of dried fruits harvested in any preceding season received for processing at the establishment; and
(d)
the amount of levy payable for:
(i)
each kind of dried fruits mentioned in paragraph (b); and
(ii)
each kind of dried fruits mentioned in paragraph (c); and
(e)
the amount of levy paid for:
(i)
each kind of dried fruits mentioned in paragraph (b); and
(ii)
each kind of dried fruits mentioned in paragraph (c); and
(f)
the sum of the amounts of levy mentioned in paragraph (d); and
(g)
the sum of the amounts of levy mentioned in paragraph (e).
Note For penalty, see section 24 of the Collection Act.
10What records must be kept
(1)
The proprietor of a processing establishment must keep records showing, in respect of each levy year:
(a)
the details mentioned in subclause (2) for each producer of dried fruit from whom dried fruit was received at the establishment for processing; and
(b)
the quantity of each kind of dried fruit received at the establishment from each producer on each day; and
(c)
the quantity of each kind of dried fruit received each month at the establishment from each producer; and
(d)
the amount of levy payable for each kind of dried fruit; and
(e)
the amount of levy paid by the proprietor for each kind of dried fruit.
Penalty: 10 penalty units.
(2)
For paragraph (1) (a), the details are:
(a)
the producer’s full name; and
(b)
the producer’s business or residential address (not the address of a post office box or post office bag); and
(c)
the producer’s ABN, if any; and
(d)
if the producer is a company and does not have an ABN — its ACN.

[2]Schedule 19, clause 2, definition of value

substitute
value means value as worked out in accordance with subclause 2 (2) of Schedule 12 to the Excise Levies Regulations.

[3]Schedule 19, subclause 8 (1)

omit
subclause 5 (3)
insert
subclause 5 (4)

[4]Schedules 20 and 21

substitute
Schedule 20Grapes
1Application
This Schedule applies to prescribed goods.
2Definitions for Schedule 20
In this Schedule:
dried grapes has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.
fresh grapes has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.
levy means levy imposed by Schedule 13 to the Excise Levies Act.
prescribed goods has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.
Note 1   Dried grapes, fresh grapes and prescribed goods are defined as follows in clause 1 of Schedule 13 to the Excise Levies Act:
dried grapes means grapes containing less than 60% of moisture by mass.
fresh grapes means grapes containing not less than 60% of moisture by mass.
prescribed goods means:
(a) fresh grapes; and
(b) dried grapes; and
(c) grape juice, whether single strength or concentrated;
being grapes or grape juice produced in Australia.
Note 2   Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.
3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for prescribed goods is a financial year.
4Who is a processor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to prescribed goods.
Note   Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.
5Who is a producer
(1)
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, table grapes (within the meaning of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998) are prescribed.
Note   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for that marketing law; or
(b)
where paragraph (a) does not apply — the person who owns the product immediately after it is harvested.
(2)
For paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act, table grapes (within the meaning of Schedule 4 to the National Residue Survey (Customs) Levy Act 1998) are prescribed.
Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means the person who exports the product from Australia.
6Liability of intermediaries for levy — processors
Paragraph 7 (2) (b) of the Collection Act applies to prescribed goods.
Note   Paragraph 7 (2) (b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer and any penalty for late payment under subsection 15 (1) of the Collection Act.
7When is levy due for payment
For section 6 of the Collection Act, levy payable for prescribed goods for a levy year is due for payment:
(a)
if a return for the year is lodged before the day mentioned in clause 9 of this Schedule — on the day that the return is lodged; or
(b)
if a return for the year is not lodged before the day mentioned in clause 9 of this Schedule — on that day.
Note   For penalty for late payment, see section 15 of the Collection Act.
8Who must lodge a return
The following persons must lodge a return for a levy year:
(a)
the proprietor of a processing establishment;
(b)
an intermediary who is, or may be, liable to pay an amount for the levy year in relation to prescribed goods.
Note   For penalty, see section 24 of the Collection Act.
9When must a return be lodged
A return for a levy year must be lodged on or before 30 September in the following levy year.
Note   For penalty, see section 24 of the Collection Act.
10What must be included in a return — proprietors
(1)
In addition to the information required by regulation 10, a return for a levy year lodged by a proprietor of a processing establishment must state, in respect of the levy year, the details for processing establishments, prescribed goods and levy mentioned in subclauses (2), (3) and (4).
Note   For penalty, see section 24 of the Collection Act.
(2)
The details are, for each processing establishment:
(a)
the business address of the establishment (not the address of a post office box or post office bag); and
(b)
the establishment’s ABN, if any; and
(c)
if the establishment is a company and does not have an ABN — its ACN.
(3)
The details for prescribed goods are:
(a)
the quantity of:
(i)
fresh grapes delivered to each processing establishment; and
(ii)
dried grapes delivered to each processing establishment; and
(iii)
fresh grapes that is the equivalent to the quantity of dried grapes mentioned in subparagraph (ii) worked out in accordance with paragraph 2 (a) of Schedule 13 to the Excise Levies Act; and
(b)
the number of litres of single-strength grape juice delivered to each processing establishment; and
(c)
the number of litres, and the concentration of each strength, of concentrated grape juice delivered to each processing establishment; and
(d)
the quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength worked out in accordance with paragraph 2 (b) of Schedule 13 to the Excise Levies Act; and
(e)
the total quantity of fresh grapes mentioned in subparagraphs (a) (i) and (iii) and paragraph (d).
(4)
The details for levy are:
(a)
the amount of levy payable for the:
(i)
fresh grapes; and
(ii)
dried grapes; and
(iii)
grape juice; and
(b)
the amount of levy paid by the person lodging the return for the:
(i)
fresh grapes; and
(ii)
dried grapes; and
(iii)
grape juice; and
(c)
the amount of levy payable for the total quantity of prescribed goods to which the return relates; and
(d)
the amount of levy paid by the person for the total quantity of prescribed goods to which the return relates.
(5)
A person who is the proprietor of more than 1 processing establishment must lodge a single return containing all the details mentioned in subclause (1) for each processing establishment of which the person is the proprietor.
(6)
A reference in this clause to a quantity of prescribed goods is read as a reference to a number of tonnes of the goods expressed to the third decimal place.
11What must be included in a return — intermediaries
(1)
In addition to the information required by regulation 10, a return for a levy year lodged by an intermediary must state, in respect of the levy year:
(a)
the details for processing establishments, prescribed goods and levy mentioned in subclauses 10 (2), (3) and (4); and
(b)
the details for processing establishments mentioned in subclause (2).
Note   For penalty, see section 24 of the Collection Act.
(2)
The details are, for each processing establishment:
(a)
the proprietor’s full name; and
(b)
the proprietor’s business address (not the address of a post office box or post office bag); and
(c)
the proprietor’s ABN, if any; and
(d)
if the proprietor is a company and does not have an ABN — its ACN.
12What records must be kept
The proprietor of a processing establishment must keep records that show, in respect of each levy year:
(a)
the quantity of fresh grapes delivered to the establishment; and
(b)
the quantity of dried grapes delivered to the establishment; and
(c)
the number of litres, and the concentration of each strength, of grape juice delivered to the establishment; and
(d)
the amount of levy payable for the total quantity of prescribed goods; and
(e)
the amount of levy paid by the proprietor for the total quantity of prescribed goods.
Penalty:   10 penalty units.
Schedule 21Honey
1Application
This Schedule applies to honey.
2Definitions for Schedule 21
In this Schedule:
charge means charge imposed by Schedule 9 to the Customs Charges Act.
chargeable honey means honey on which charge is imposed.
designated sale means a sale of honey by a producer, except:
(a)
to a first purchaser; or
(b)
to a buying agent; or
(c)
by a selling agent.
exporter, for chargeable honey, means the producer of the honey within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.
Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable honey, producer means the person who exports the product from Australia.
honey has the meaning given in clause 1 of Schedule 9 to the Customs Charges Act.
leviable honey means honey on which levy is imposed.
levy means levy imposed by Schedule 14 to the Excise Levies Act.
Note   Honey is defined as follows in clause 1 of Schedule 9 to the Customs Charges Act:
honey means honey that is produced in Australia.
3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable honey and leviable honey is a calendar year.
4Who is a producer
For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:
(a)
leviable honey is prescribed; and
(b)
a person who uses leviable honey in the production of other goods is taken to be a producer.
Note 1   Paragraph (a) of the definition of producer in subsection 4 (1) of the Collection Act provides that for honey on which levy is imposed by clause 2 of Schedule 14 to the Excise Levies Act, producer means the person who owned the product immediately before sale.
Note 2   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.
Note 3   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable honey, producer means the person who exports the honey from Australia.
5When are levy and charge due for payment — people who lodge monthly returns
For section 6 of the Collection Act, levy or charge payable on honey for a month is due for payment:
(a)
if a return for the month is lodged within the period mentioned in clause 7 of this Schedule — on the day that the return is lodged; or
(b)
if a return for the month is not lodged within the period mentioned in clause 7 of this Schedule — on the last day of that period.
Note   For penalty for late payment, see section 15 of the Collection Act.
6Who must lodge a monthly return
The following persons must lodge a return for a month:
(a)
a first purchaser or buying agent who buys honey in the month;
(b)
a selling agent who sells honey in the month;
(c)
an exporter or exporting agent who exports honey in the month;
(d)
a producer who uses honey in the production of other goods in the month.
Note   For penalty, see section 24 of the Collection Act.
7When must a monthly return be lodged
A return for a month must be lodged within 28 days after the end of the month to which it relates.
Note   For penalty, see section 24 of the Collection Act.
8When is levy due for payment — producers who lodge annual returns
For section 6 of the Collection Act, levy payable on honey for a levy year is due for payment:
(a)
if a return for the year is lodged before the day mentioned in clause 10 of this Schedule — on the day that the return is lodged; or
(b)
if a return for the year is not lodged before the day mentioned in clause 10 of this Schedule — on that day.
Note   For penalty for late payment, see section 15 of the Collection Act.
9Who must lodge an annual return
A producer of leviable honey must lodge a return for a levy year if, in that levy year:
(a)
the producer:
(i)
sells honey by designated sale; or
(ii)
uses honey in the production of other goods; and
(b)
the total weight of the honey so sold or used is more than 600 kilograms.
Note   For penalty, see section 24 of the Collection Act.
10When must an annual return be lodged
A return for a levy year must be lodged on or before 28 February in the following levy year.
Note   For penalty, see section 24 of the Collection Act.
11What must be included in a return
(1)
In addition to the information required by regulation 10, a return for a month or levy year must state, in respect of the month or levy year:
(a)
for chargeable honey — the details mentioned in subclause (2); or
(b)
for leviable honey — the details mentioned in subclause (3).
Note   For penalty, see section 24 of the Collection Act.
(2)
For chargeable honey, the details are:
(a)
the port at which the honey was loaded for export; and
(b)
the date of its export; and
(c)
in the case of honey exported by sea — the name of the ship on which it is exported; and
(d)
in the case of honey exported by air — the name of the operator of the aircraft on which it is exported; and
(e)
the number of the export permit under which the honey is exported; and
(f)
the port of destination of the honey; and
(g)
the quantity of the honey exported; and
(h)
the amount of charge payable on that quantity; and
(i)
the amount of charge paid by the person lodging the return on that quantity.
(3)
For leviable honey, the details are:
(a)
the quantity of honey bought by the person lodging the return; and
(b)
the quantity of the honey sold by designated sale; and
(c)
the quantity of the honey sold other than by designated sale; and
(d)
the quantity of the honey used in the production of other goods; and
(e)
the total quantity of the honey so bought, sold or used; and
(f)
the total amount of levy payable on that quantity; and
(g)
the total amount of levy paid by the person lodging the return on that quantity.
12What records must be kept — bee-keepers
A person who keeps bees must keep records showing, in respect of each month:
(a)
the quantity of honey the bee-keeper had on hand at the beginning of the month; and
(b)
the quantity of honey produced by the bee‑keeper’s bees during the month; and
(c)
the quantity of honey bought by the bee-keeper and the details of each purchase; and
(d)
the quantity of honey the bee-keeper sold and the details of each sale; and
(e)
the quantity of honey otherwise disposed of by the bee-keeper and the details of each disposal; and
(f)
the quantity of honey the bee-keeper had on hand at the end of the month; and
(g)
the amount of levy payable for the honey in the month; and
(h)
the amount of levy paid by the bee-keeper for the honey for the month; and
(i)
the details of any certificate given to the person under paragraph 2 (2) (c) of Schedule 14 to the Excise Levies Act.
Penalty:   10 penalty units.
13What records must be kept — first purchasers and agents
(1)
A first purchaser, buying agent, or selling agent must keep the records mentioned in subclause (2) in respect of a month if, in that month, the first purchaser, buying agent or selling agent:
(a)
bought honey; or
(b)
sold honey; or
(c)
used honey in the production of other goods.
Penalty:   10 penalty units.
(2)
For subclause (1), the records are:
(a)
the quantity of honey the person had on hand at the beginning of the month; and
(b)
the quantity of honey produced; and
(c)
the quantity of honey bought by the person and the details of each purchase; and
(d)
the quantity of honey sold by the person and the details of each sale; and
(e)
the quantity of honey otherwise disposed of by the person and the details of each disposal; and
(f)
the quantity of honey the person had on hand at the end of the month; and
(g)
the amount of levy payable for the honey; and
(h)
the amount of levy paid by the person for the honey; and
(i)
the details of any certificate given to the first purchaser, buying agent or selling agent under paragraph 2 (2) (c) of Schedule 14 to the Excise Levies Act.
14What records must be kept — producers, first purchasers, exporters or exporting agents
A producer, first purchaser, exporter or exporting agent who exports honey in a month must keep records showing:
(a)
the quantity of honey exported by the person; and
(b)
the amount of charge payable for the honey; and
(c)
the amount of charge paid by the person for the honey.
Penalty:   10 penalty units.
15Exemption from record-keeping
Despite clauses 12, 13 and 14, a person is not required to keep records concerning the purchase or use of honey:
(a)
for domestic purposes; or
(b)
for other purposes not connected with:
(i)
keeping bees; or
(ii)
dealing in honey; or
(iii)
using honey in the production of other goods.
16Export entry for honey exported after lodgement of return
(1)
If a person has an export entry for the export of honey made under section 114 of the Customs Act 1901 in the circumstances mentioned in subclause (2), the person must keep a copy of the export entry as part of the person's records for 2 years after the date on which the honey was exported.
Penalty:   5 penalty units.
(2)
For subclause (1), the circumstances are:
(a)
the person has lodged a return for honey sold under a contract of sale that provides for the honey:
(i)
to be delivered to a place outside Australia; or
(ii)
to be placed on board a ship or aircraft for export; and
(b)
the person had not, when the return was lodged, placed the honey on board a ship or aircraft for export.

[5]Schedule 22, note following Part 1

omit

[6]Schedule 22, before Part 9

insert
Part 2Almonds
2.1Application

This Part applies to almonds.
2.2Definitions for Part 2
In this Part:
almond means a nut of the almond tree or a hybrid of the almond tree that is generally accepted as an almond tree.
chargeable almonds means almonds on which charge is imposed.
leviable almonds means almonds on which levy is imposed.
retail sale means the sale of almonds by a producer of the almonds, except a sale:
(a)
to a first purchaser, a buying or an exporting agent or an exporter; or
(b)
through a selling agent.
Note 1   Almonds are chargeable horticultural products — see Part 2 of Schedule 10 to the Customs Charges Regulations.
Note 2   Almonds are leviable horticultural products — see Part 2 of Schedule 15 to the Excise Levies Regulations.
2.3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for almonds is a financial year.
2.4Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable almonds are prescribed.
Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for that marketing law; or
(b)
where paragraph (a) does not apply — the person who owns the product immediately after it is harvested.
Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products, producer means the person who exports the product from Australia.
2.5When is charge or levy due for payment
For section 6 of the Collection Act, charge or levy payable on almonds for a quarter is due for payment:
(a)
if a return for the quarter is lodged within the period mentioned in clause 2.7 — on the day that the return is lodged; or
(b)
if a return for the quarter is not lodged within the period mentioned in clause 2.7 — on the last day of that period.
Note   For penalty for late payment, see section 15 of the Collection Act.
2.6Who must lodge a return
The following persons must lodge a return for a quarter:
(a)
a producer who sells almonds by retail sale in the quarter;
(b)
a first purchaser or buying agent who buys almonds from a producer in the quarter;
(c)
a selling agent who sells almonds for a producer in the quarter;
(d)
an exporter or exporting agent who exports almonds in the quarter.
Note   For penalty, see section 24 of the Collection Act.
2.7When must a return be lodged
A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.
Note   For penalty, see section 15 of the Collection Act.
2.8What must be included in a return
In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter, for almonds bought or sold and for which charge or levy is payable by the person lodging the return:
(a)
whether the almonds are of the Nonpareil variety; and
(b)
whether any of the almonds were bought or sold in their shells or shelled; and
(c)
the weight at the first point of sale of each kind of the almonds; and
(d)
the amount of charge or levy payable for each kind of the almonds; and
(e)
the amount of charge or levy paid by the person lodging the return for each kind of the almonds.
2.9What records must be kept
(1)
A person mentioned in clause 2.6 must keep records showing, in respect of each levy year:
(a)
for almonds bought, sold, or exported by the person:
(i)
whether the almonds are of the Nonpareil variety; and
(ii)
whether any of the almonds were bought, sold or exported in their shells or shelled; and
(iii)
the weight at the first point of sale of each kind of the almonds; and
(b)
the amount of charge or levy payable for each kind of the almonds; and
(c)
the amount of charge or levy paid for each kind of the almonds; and
(d)
the total amount of charge or levy payable for the almonds; and
(e)
the total amount of charge or levy paid for the almonds; and
(f)
the details mentioned in subclause (2) for:
(i)
each person to whom almonds were sold, other than by retail sale; and
(ii)
each person from whom almonds were bought; and
(g)
for each person to whom almonds were exported:
(i)
the person’s full name; and
(ii)
the person’s business or residential address (not the address of a post office box or post office bag).
Penalty:   10 penalty units.
(2)
For paragraph (1) (f), the details are:
(a)
the person’s full name; and
(b)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the person’s ABN, if any; and
(d)
if the person is a company and does not have an ABN — its ACN.
Part 3Apples and pears
3.1Application
This Part applies to apples and pears.
3.2Definitions for Part 3
In this Part:
apple means a fruit of any species of the genus Malus.
apple juice includes:
(a)
cider; and
(b)
any other beverage distilled from apples.
box, in relation to apples or pears, means:
(a)
a container of a kind:
(i)
ordinarily used in the Australian horticultural industry for packing apples or pears; and
(ii)
ordinarily known in that industry as a bushel box or 36 litre box; or
(b)
if the apples or pears are not packed in a container of the kind referred to in paragraph (a) — 18 kilograms.
chargeable apples and pears means apples and pears on which charge is imposed.
class, in relation to apples or pears, means any one of the following classes of apples or pears:
(a)
apples, other than juicing apples or processing apples;
(b)
pears, other than juicing pears or processing pears;
(c)
juicing apples;
(d)
juicing pears;
(e)
processing apples;
(f)
processing pears.
fruit juice includes:
(a)
apple juice; and
(b)
pear juice.
juicing apples means apples:
(a)
sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or
(b)
used by the producer in the production in Australia of fruit juice.
juicing pears means pears:
(a)
sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or
(b)
used by the producer in the production in Australia of fruit juice.
leviable apples and pears means apples and pears on which levy is imposed.
pear means a fruit of any species of the genus Pyrus, except fruits of the species Pyrus pyrifolia (nashi).
pear juice includes:
(a)
perry; and
(b)
any other beverage distilled from pears.
processing apples means apples:
(a)
sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or
(b)
used by the producer in the production in Australia of a processed product other than fruit juice.
processing pears means pears:
(a)
sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or
(b)
used by the producer in the production in Australia of a processed product other than fruit juice.
retail sale, for a sale of apples or pears by a producer, means a sale by the producer of the apples or pears, except a sale:
(a)
to a buying agent or a first purchaser; or
(b)
through a selling agent.
specified amount means:
(a)
$1 000; or
(b)
if an order under clause 3.20 is in force — the amount specified in that order.
Note 1   Apples and pears are chargeable horticultural products — see Part 3 of Schedule 10 to the Customs Charges Regulations.
Note 2   Apples and pears are leviable horticultural products — see Part 3 of Schedule 15 to the Excise Levies Regulations.
3.3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for apples and pears is a calendar year.
3.4Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable apples and pears are prescribed.
Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or
(b)
if paragraph (a) does not apply — the person who owns the product immediately after it is harvested.
Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
3.5When is charge or levy due for payment — people who lodge monthly returns
For section 6 of the Collection Act, charge or levy payable on apples or pears for a month is due for payment:
(a)
if a return for the month is lodged within the period mentioned in clause 3.7 — on the day that the return is lodged; or
(b)
if a return for the month is not lodged within the period mentioned in clause 3.7 — on the last day of that period.
Note   For penalty for late payment, see section 15 of the Collection Act.
3.6Who must lodge a monthly return
(1)
The following persons must lodge a return for a month:
(a)
a first purchaser who buys apples or pears in the month;
(b)
a buying agent who buys apples or pears in the month;
(c)
a selling agent who sells apples or pears in the month;
(d)
a person who exports apples or pears in the month.
Note   For penalty, see section 24 of the Collection Act.
(2)
However, a person mentioned in subclause (1) does not have to lodge monthly returns for a levy year if:
(a)
the person has applied under clause 3.15 for an exemption for the levy year and has not received notice of the Secretary’s decision; or
(b)
the Secretary has granted the person an exemption for the levy year under clause 3.17, or has continued the person’s exemption under
clause 3.18; or
(c)
the Secretary is required under clause 3.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
3.7When must a monthly return be lodged
A monthly return must be lodged within 28 days after the end of the month to which it relates.
Note   For penalty, see section 24 of the Collection Act.

3.8What must be included in a monthly return

(1)
In addition to the information required by regulation 10, a return for a month lodged by a first purchaser, buying agent or selling agent must state, in respect of the month:
(a)
the quantity of each class of apples, and of pears, bought, sold or used by the person lodging the return; and
(b)
the amount of levy payable for each of those quantities; and
(c)
the total of the amount of levy payable; and
(d)
the total amount of levy paid by that person.
Note For penalty, see section 24 of the Collection Act.
(2)
In addition to the information required by regulation 10, a return for a month lodged by a person who has exported apples or pears must state, in respect of the month:
(a)
the quantity of apples, and of pears, exported by the person; and
(b)
the amount of charge payable:
(i)
for the apples; and
(ii)
for the pears; and
(c)
the total amount of charge payable for the apples and pears; and
(d)
the total amount of charge paid by the person for the apples and pears.

Note For penalty, see section 24 of the Collection Act.

3.9When is charge or levy due for payment — people who lodge annual returns
For section 6 of the Collection Act, charge or levy payable on apples or pears for a levy year is due for payment:
(a)
if a return for the year is lodged before the day mentioned in clause 3.11 — on the day that the return is lodged; or
(b)
if a return for the year is not lodged before the day mentioned in clause 3.11 — on that day.
Note   For penalty for late payment, see section 15 of the Collection Act.
3.10Who must lodge an annual return
(1)
A producer must lodge an annual return for a levy year if, in that levy year:
(a)
the producer:
(i)
sold apples or pears by retail sale; or
(ii)
used juicing apples or juicing pears; or
(iii)
used processing apples or processing pears; and
(b)
the total quantity of the apples, pears, juicing apples, juicing pears, processing apples and processing pears mentioned in paragraph (a) is not less than 500 boxes.
Note   For penalty, see section 24 of the Collection Act.
(2)
A first purchaser who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the first purchaser bought any apples or pears.
Note   For penalty, see section 24 of the Collection Act.
(3)
A buying agent or selling agent who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the agent bought or sold any apples or pears.
Note   For penalty, see section 24 of the Collection Act.
(4)
A person who exports apples or pears who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the person exported any apples or pears.
Note   For penalty, see section 24 of the Collection Act.
3.11When must an annual return be lodged
An annual return for a levy year must be lodged on or before 28 February in the following levy year.
Note   For penalty, see section 24 of the Collection Act.
3.12What must be included in an annual return — producers
In addition to the information required by regulation 10, a return for a levy year lodged by a producer must state, in respect of the levy year:
(a)
the quantity of each class of apples, and of pears, sold or used by the producer; and
(b)
the amount of levy payable for each of those quantities; and
(c)
the total amount of levy payable for the apples and pears; and
(d)
the total amount of levy paid by the producer for the apples and pears.
Note   For penalty, see section 24 of the Collection Act.
3.13What must be included in an annual return — first purchasers and agents
In addition to the information required by regulation 10, a return for a levy year lodged by a first purchaser, buying agent or selling agent must state, in respect of the levy year:
(a)
the quantity of each class of apples, and of pears, bought or sold by the first purchaser or agent; and
(b)
the total of the amounts of levy payable for those quantities; and
(c)
the amount of levy previously paid by the first purchaser or agent in that levy year; and
(d)
the net amount of levy payable for all classes of apples and pears; and
(e)
the total amount of levy paid by the first purchaser or agent.
Note   For penalty, see section 24 of the Collection Act.
3.14What must be included in an annual return — persons who export apples or pears
In addition to the information required by regulation 10, a return for a levy year lodged by a person who exports apples or pears must state, in respect of the levy year:
(a)
the quantity of apples, and of pears, exported by the person; and
(b)
the amount of charge payable for the apples, and for the pears; and
(c)
the total amount of charge payable for the apples and pears; and
(d)
the total amount of charge paid by the person for the apples and pears.
Note   For penalty, see section 24 of the Collection Act.
3.15Exemption from lodging monthly returns
(1)
A first purchaser, buying agent, or selling agent may apply for exemption from the requirement to lodge monthly returns for a levy year if that person has reasonable grounds for believing that the levy payable by the person for that levy year will be less than the specified amount.
(2)
A person who exports apples or pears in a levy year may apply for exemption from the requirement to lodge monthly returns for the year if the person has reason to believe that the charge payable by the producer for that levy year will be less than the specified amount.
3.16Form of application for exemption
(1)
An application for an exemption must state the following details:
(a)
the applicant’s full name;
(b)
the applicant’s business or residential address (not the address of a post office box or post office bag);
(c)
if the applicant has a post office box or a post office bag address — that address;
(d)
the applicant’s ABN, if any;
(e)
if the applicant is a company and does not have an ABN — its ACN.
(2)
If the applicant is a first purchaser, buying agent or selling agent, the application must include:
(a)
a statement to the effect that the applicant is a first purchaser, a buying agent, or a selling agent, who will, or may, incur a liability under subsection 7 (1) of the Collection Act in the levy year to which the application relates; and
(b)
a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.
(3)
If the applicant is a person who exports apples or pears, the application must include:
(a)
a statement to the effect that the applicant is a producer or exporting agent who will, or may, incur a liability under subsection 7 (3) of the Collection Act in the levy year to which the application relates; and
(b)
a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.
(4)
An application must be sent to the Secretary’s postal address.
3.17Grant or refusal of exemption
(1)
The Secretary must, within 14 days after receiving an application:
(a)
decide whether to grant the exemption; and
(b)
give the applicant written notice of the decision.
(2)
In deciding whether to grant an exemption, the Secretary must take into account:
(a)
the amount of levy or charge payable by the applicant in the preceding levy year; and
(b)
any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur under subsection 7 (1) or (3) of the Collection Act in the levy year to which the application relates.
3.18Continuation of exemption
(1)
If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:
(a)
decide whether to continue the exemption for the next levy year; and
(b)
give the person written notice of the decision.
(2)
When deciding whether to continue a person’s exemption, the Secretary must have regard to:
(a)
the amount of levy or charge payable by the person in the previous levy year; and
(b)
any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7 (1) or (3) of the Collection Act in the following levy year.
3.19When must monthly returns be lodged if exemption refused or not continued
A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each month of the levy year:
(a)
if the month ended before the person received the notice — within 28 days after receiving the notice; and
(b)
otherwise — within 28 days of the end of the month to which the return relates.

3.20Orders — specified amount

The Minister may specify, by order, an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 3.2.
3.21What records must be kept — producers
A producer must keep records showing, in respect of each month:
(a)
the quantity of each class of apples, and of pears, used by the producer or sold by retail sale by the producer; and
(b)
the amounts of levy and charge payable for each class of the apples and pears; and
(c)
the amounts of levy and charge paid by the producer for each class of the apples and pears.
Penalty: 10 penalty units.
3.22What records must be kept — first purchasers
A first purchaser of apples or pears must keep records showing, in respect of each month:
(a)
the quantity of each class of apples, and of pears, bought from a producer; and
(b)
the amounts of levy and charge payable for each class of the apples and pears; and
(c)
the amounts of levy and charge paid by the first purchaser for each class of the apples and pears.

Penalty:   10 penalty units.
3.23What records must be kept — agents
A buying agent and a selling agent of apples or pears must keep records showing, in respect of each month:
(a)
the quantity of each class of apples, and of pears, bought or sold by the agent; and
(b)
the amounts of levy and charge payable for each class of the apples and pears; and
(c)
the amounts of levy and charge paid by the agent for each class of the apples and pears.
Penalty:   10 penalty units.
3.24What records must be kept — persons who export apples or pears
A person who exports apples or pears must keep records showing, in respect of each month:
(a)
the quantity of apples and pears exported by the person; and
(b)
the amounts of levy and charge payable for each class of the apples and pears; and
(c)
the amounts of levy and charge paid by the person for each class of the apples and pears.
Penalty:   10 penalty units.

3.25Review of decisions

A person may apply to the Administrative Appeals Tribunal for the review of a decision of the Secretary:
(a)
refusing under paragraph 3.17 (1) (a) to grant an exemption; or
(b)
refusing under paragraph 3.18 (1) (a) to continue an exemption.
Part 4Avocados
4.1Application
This Part applies to avocados.
4.2Definitions for Part 4
In this Part:
avocado means a fruit of the species Persea americana.
avocados in bulk means avocados sold in bulk by weight by the producer to a first purchaser or through a selling agent or buying agent.
chargeable avocados means avocados on the export of which charge is imposed.
deal means sell, buy or export.
exporter, for chargeable avocados, means the producer of the avocados within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.
Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
leviable avocados means avocados on which levy is imposed.
retail sale, for a sale of avocados by a producer, means a sale by the producer of the product except a sale:
(a)
to a first purchaser; or
(b)
through a selling agent, a buying agent or an exporting agent.
standard tray, for avocados, means:
(a)
a single layer tray of avocados, being a tray of the kind ordinarily used in the Australian horticultural industry for packing avocados; or
(b)
if the avocados are not packed in a tray of that kind — 6 kilograms of avocados.
Note 1   Avocados are chargeable horticultural products — see Part 4 of Schedule 10 to the Customs Charges Regulations.
Note 2   Avocados are chargeable horticultural products — see Part 4 of Schedule 15 to the Excise Levies Regulations.
4.3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable and leviable avocados is a calendar year.
4.4Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable avocados are prescribed.
Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or
(b)
if paragraph (a) does not apply — the person who owns the product immediately after it is harvested.
Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
4.5When is charge or levy due for payment — people who lodge quarterly returns
For section 6 of the Collection Act, charge or levy payable on chargeable or leviable avocados for a quarter is due for payment:
(a)
if a return for the quarter is lodged within the period mentioned in clause 4.7 — on the day that the return is lodged; or
(b)
if a return for the quarter is not lodged within the period mentioned in clause 4.7 — on the last day of that period.
Note   For penalty for late payment, see section 15 of the Collection Act.
4.6Who must lodge a quarterly return
(1)
Each of the following persons must lodge a return for a quarter:
(a)
a first purchaser who buys avocados in the quarter;
(b)
a buying agent who buys avocados in the quarter;
(c)
a selling agent who sells avocados in the quarter;
(d)
an exporter who exports avocados in the quarter;
(e)
an exporting agent who exports avocados in the quarter.
Note   For penalty, see section 24 of the Collection Act.
(2)
However, a person does not have to lodge quarterly returns for a levy year if:
(a)
the person has applied under clause 4.12 for an exemption for the levy year, and has not received notice of the Secretary’s decision; or
(b)
the Secretary has granted the person an exemption for that levy year under clause 4.14, or has continued the person’s exemption under clause 4.15; or
(c)
the Secretary is required under clause 4.15 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

4.7When must a quarterly return be lodged

A quarterly return must be lodged within 28 days after the end of the quarter to which it relates.

4.8When is charge or levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on avocados for a levy year is due for payment:
(a)
if a return for the year is lodged before the day mentioned in clause 4.10 — on the day that the return is lodged; or
(b)
if a return for the year is not lodged before the day mentioned in clause 4.10 — on that day.
Note For penalty for late payment, see section 15 of the Collection Act.
4.9Who must lodge an annual return
The following persons must lodge a return for a levy year:
(a)
a producer who sells leviable avocados by retail sale in the levy year;
(b)
a person who deals with leviable or chargeable avocados in the levy year and is exempt from lodging quarterly returns for the levy year.
Note For penalty, see section 24 of the Collection Act.
4.10When must an annual return be lodged
A return for a levy year must be lodged on or before 28 February in the following levy year.
4.11What must be included in a return
In addition to the information required by regulation 10, a return for a quarter or levy year must state, in respect of the quarter or levy year:
(a)
the quantity of leviable and chargeable avocados dealt with by the person lodging the return; and
(b)
the amount of levy and charge payable for the avocados; and
(c)
the amount of levy and charge paid by that person for the avocados.
4.12Exemption from lodging quarterly returns
(1)
A person may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the total quantity of avocados with which the person will, or is likely to, deal in that levy year is less than 6 000 standard trays.
(2)
A reference in subclause (1) to the quantity of avocados with which a person will, or is likely to, deal in a levy year is a reference to:
(a)
the quantity of avocados for which the person is, or may become, liable to pay levy or charge for the year; or
(b)
the quantity of avocados for which the person is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act.

4.13Form of application for exemption

(1)
An application for exemption from the requirement to lodge quarterly returns for a levy year must include:
(a)
the following details:
(i)
the applicant’s full name;
(ii)
the applicant’s business or residential address (not the address of a post office box or post office bag);
(iii)
if the applicant has a post office box or a post office bag address — that address;
(iv)
the applicant’s ABN, if any;
(v)
if the applicant is a company and does not have an ABN — its ACN; and
(b)
a statement to the effect that:
(i)
the applicant is, or may become, liable to pay levy or charge for the year; or
(ii)
that the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act for the year; and
(c)
a statement to the effect that the applicant believes that the quantity of avocados for which the applicant will or may be liable to pay levy or charge, or an amount under subsection 7 (1) or (3) of the Collection Act, for the year will be less than 6 000 standard trays.
(2)
An application must be sent to the Secretary’s postal address.

4.14Grant or refusal of exemption

(1)
The Secretary must, within 14 days after receiving an application:
(a)
decide whether to grant the exemption; and
(b)
give the applicant written notice of the decision.
(2)
In deciding whether to grant the exemption, the Secretary must have regard to:
(a)
the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1) or (3) of the Collection Act, for the previous levy 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 levy year to which the application relates.

4.15Continuation of exemption

(1)
If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:
(a)
decide whether to continue the exemption for the following levy year; and
(b)
give the person written notice of the decision.
(2)
When deciding whether to continue a person’s exemption, the Secretary must have regard to:
(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, in the previous levy 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 following levy year.

4.16When must quarterly returns be lodged if exemption not granted or continued

A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the levy year:
(a)
if the quarter ended before the person received the notice — within 28 days of receiving the notice; and
(b)
otherwise — within 28 days after the end of the quarter to which the return relates.

4.17What records must be kept — producers

A producer must keep records showing, in respect of each quarter:
(a)
the quantity of avocados sold by the producer by retail sale; and
(b)
the amount of levy payable on the avocados; and
(c)
the amount of levy paid by the producer for the avocados.
Penalty:   10 penalty units.
4.18What records must be kept — first purchasers and buying agents
A first purchaser and a buying agent must keep records showing, in respect of each quarter:
(a)
the quantity of avocados bought by the first purchaser or agent; and
(b)
the amount of levy payable on the avocados; and
(c)
the amount of levy paid by the first purchaser or agent for the avocados.
Penalty:   10 penalty units.
4.19What records must be kept — exporters and exporting agents
An exporter or exporting agent must keep records showing, in respect of each quarter:
(a)
the quantity of avocados exported by the exporter or agent; and
(b)
the amount of charge payable on the avocados; and
(c)
the amount of charge paid by the exporter or agent for the avocados.
Penalty:   10 penalty units.
4.20What records must be kept — selling agents
A selling agent must keep records showing, in respect of each quarter:
(a)
the quantity of avocados sold by the agent; and
(b)
the amount of levy payable on the avocados; and
(c)
the amount of levy paid by the agent for the avocados.
Penalty:   10 penalty units.
4.21Review of decisions
A person may apply to the Administrative Appeals Tribunal for review of a decision of the Secretary:
(a)
refusing under paragraph 4.14 (1) (a) to grant an exemption; or
(b)
refusing under paragraph 4.15 (1) (a) to continue an exemption.
Part 5Cherries
5.1Application
This Part applies to cherries.
5.2Definitions for Part 5
In this Part:
cherry means a fruit of the species Prunus avium.
exporter means a producer of cherries for paragraph (g) of the definition of producerin subsection 4 (1) of the Collection Act.
Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
retail sale means the sale of cherries by the producer of the cherries that is not a sale:
(a)
to a first purchaser, a buying agent, an export agent or an exporter; or
(b)
through a selling agent.
Note 1   Cherries are chargeable horticultural products — see Part 5 of Schedule 10 to the Customs Charges Regulations.
Note 2   Cherries are leviable horticultural products — see Part 5 of Schedule 15 to the Excise Levies Regulations.
5.3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for cherries is the period of 12 months beginning on 1 February in a year.
5.4What is not a process
For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for cherries:
(a)
cleaning;
(b)
sorting;
(c)
grading;
(d)
packing.
5.5Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, cherries are prescribed.
Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or
(b)
if paragraph (a) does not apply — the person who owns the product immediately after it is harvested.
Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
5.6When is charge or levy due for payment
For section 6 of the Collection Act, charge or levy payable on cherries for a levy year is due for payment:
(a)
if a return for the year is lodged before the day mentioned in clause 5.8 — on the day that the return is lodged; or
(b)
if a return for the year is not lodged before the day mentioned in clause 5.8 — on that day.
Note   For penalty for late payment, see section 15 of the Collection Act.
5.7Who must lodge a return
The following persons must lodge a return for cherries for a levy year:
(a)
a first purchaser who, in the course of business, buys cherries (other than by retail sale) in the levy year;
(b)
a buying agent who, in the course of business, buys cherries (other than by retail sale) in the levy year;
(c)
a selling agent who sells cherries in the levy year;
(d)
a producer who sells cherries by retail sale in the levy year;
(e)
an exporter who exports cherries in the levy year;
(f)
an exporting agent who exports cherries in the levy year.
Note   For penalty, see section 24 of the Collection Act.
5.8When must a return be lodged
A return for a levy year must be lodged on or before 28 February in the following levy year.
Note   For penalty, see section 24 of the Collection Act.
5.9What must be included in a return
In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year:
(a)
for cherries that were bought or sold (other than cherries that are exempt from levy) by the person lodging the return:
(i)
the quantity, in kilograms, of the cherries; and
(ii)
the amount of levy payable for the cherries; and
(iii)
the amount of levy paid by the person for the cherries; and
(b)
for cherries that were exported (other than cherries that are exempt from charge) by the person lodging the return:
(i)
the quantity, in kilograms, of the cherries; and
(ii)
the amount of charge payable for the cherries; and
(iii)
the amount of charge paid by the person for the cherries; and
(c)
the total amount of levy and charge payable for the cherries; and
(d)
the total amount of levy and charge paid by the person for the cherries.

Note For penalty, see section 24 of the Collection Act.

5.10What records must be kept
(1)
A producer and a person mentioned in clause 5.7 must keep records showing, in respect of each levy year, the details mentioned in subclauses (2) and (4).
(2)
For cherries bought or sold in a levy year (by retail sale or otherwise) by the person keeping the records, the details for subclause (1) are:
(a)
the quantities, in kilograms, of the cherries bought or sold; and
(b)
the details mentioned in subclause (3) for:
(i)
each person from whom cherries were bought; and
(ii)
each person to whom cherries were sold; and
(c)
the amount of levy payable for the cherries at the first point of sale; and
(d)
the amount of levy paid by the person for the cherries at the first point of sale; and
(e)
the amount of levy payable on the cherries sold by retail sale; and
(f)
the amount of levy paid by the person for the cherries sold by retail sale.
Penalty:   10 penalty units.
(3)
For paragraph (2) (b), the details are:
(a)
the person’s full name; and
(b)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the person’s ABN, if any; and
(d)
if the person is a company and does not have an ABN — its ACN.
(4)
For cherries exported in a levy year, the details for subclause (1) are:
(a)
the quantity of cherries exported by the person; and
(b)
for each person to whom cherries were exported:
(i)
the person’s full name; and
(ii)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the amount of charge payable for the cherries; and
(d)
the amount of charge paid by the person for the cherries.
Part 6Chestnuts
6.1Application
This Part applies to chestnuts.
6.2Definitions for Part 6
In this Part:
chestnut means a peeled or unpeeled edible chestnut of the genus Castanea grown in Australia.
deal means sell, buy or export.
exporter, for chestnuts, means the producer of the chestnuts within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.
Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
retail sale, for a sale of chestnuts by a producer, means a sale by the producer of the chestnuts except a sale to a first purchaser or through a selling agent, a buying agent or an exporting agent.
Note 1   Chestnuts are chargeable horticultural products — see Part 6 of Schedule 10 to the Customs Charges Regulations.
Note 2   Chestnuts are leviable horticultural products — see Part 6 of Schedule 15 to the Excise Levies Regulations.
6.3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chestnuts is a financial year.

6.4Who is a producer

For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, chestnuts are prescribed.
Note 1 Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or
(b)
if paragraph (a) does not apply — the person who owns the product immediately after it is harvested.

Note 1 Vegetables to which Part 17 of Schedule 10 to the Customs Charges Regulations applies are chargeable horticultural products — see that Part.

Note 2 Vegetables to which Part 17 of Schedule 15 to the Excise Levies Regulations applies are leviable horticultural products — see that Part.
17.2Definitions for Part 17
In this Part:
exporter, for vegetables to which this Part applies, means the producer of the vegetables within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.
retail sale, for vegetables to which this Part applies, means a sale by a producer, but does not include a sale to a first purchaser or through a selling agent, a buying agent or an exporting agent.
17.3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for vegetables to which this Part applies is a financial year.

17.4What is not a process

For the definition of process in subsection 4 (1)of the Collection Act, an operation after harvesting, if the operation does not alter the vegetables from their natural state, is prescribed.
Example
Processing may include canning, bottling, freezing, cooking, pickling, roasting or dehydrating, but does not include washing, grading or packing vegetables, transporting vegetables in their natural state or preparing vegetables for sale in their natural state.

17.5Who is a producer

For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, vegetables to which this Part applies are prescribed.
Note 1 Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or
(b)
if paragraph (a) does not apply — the person who owns the product immediately after it is harvested.

17.6When is charge or levy due for payment — people who lodge quarterly returns
For section 6 of the Collection Act, charge or levy payable on vegetables to which this Part applies for a quarter is due for payment:
(a)
if a return for the quarter is lodged within the period mentioned in clause 17.8 — on the day that the return is lodged; or
(b)
if a return for the quarter is not lodged within the period mentioned in clause 17.8 — on the last day of that period.
Note For penalty for late payment, see section 15 of the Collection Act.

17.7Who must lodge a quarterly return

(1)
The following persons must lodge a return for a quarter:
(a)
a first purchaser who buys vegetables to which this Part applies in the quarter;
(b)
a buying agent who buys vegetables to which this Part applies in the quarter;
(c)
a selling agent who sells vegetables to which this Part applies in the quarter;
(d)
an exporter who exports vegetables to which this Part applies in the quarter;
(e)
an exporting agent who exports vegetables to which this Part applies in the quarter;
(f)
a producer who sells vegetables to which this Part applies other than by retail sale in the quarter.
Note For penalty, see section 24 of the Collection Act.
(2)
However, a person does not have to lodge quarterly returns in a levy year if:
(a)
the person has applied for an exemption under clause 17.13 for the levy year and has not received notice of the Secretary’s decision; or
(b)
the Secretary has granted the person an exemption for the levy year under clause 17.15, or has continued the person’s exemption for the levy year under clause 17.16; or
(c)
the Secretary is required, under clause 17.16, to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

17.8When must a quarterly return be lodged

A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.
Note For penalty, see section 24 of the Collection Act.

17.9When is levy or charge due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on vegetables to which this Part applies for a levy year is due for payment:
(a)
if a return for the year is lodged before the day mentioned in clause 17.11 — on the day that the return is lodged; or
(b)
if a return for the year is not lodged before the day mentioned in clause 17.11 — on that day.
Note For penalty for late payment, see section 15 of the Collection Act.
17.10Who must lodge an annual return
An annual return for a levy year must be lodged by:
(a)
a person who:
(i)
is a person described in subclause 17.7 (1); and
(ii)
is exempt from lodging quarterly returns for the levy year under clause 17.15 or 17.16; and
(b)
a producer who sells vegetables to which this Part applies by retail sale in the levy year.
Note For penalty, see section 24 of the Collection Act.

17.11When must an annual return be lodged

A return for a levy year must be lodged on or before 28 August in the following year.
Note For penalty see section 24 of the Collection Act.

17.12What must be included in a return

In addition to the information required by regulation 10, a return for a quarter or levy year must state, in respect of the quarter or levy year:
(a)
the quarters, if any, for which returns have been lodged previously in the levy year by the person lodging the return; and
(b)
for vegetables to which this Part applies (except processed vegetables) bought or sold by the person lodging the return in the quarter or levy year for which levy is payable:
(i)
the amount paid for the vegetables at the first point of sale; and
(ii)
the amount of levy payable for the vegetables; and
(iii)
the amount of levy paid by the person for the vegetables; and
(c)
for processed vegetables to which this Part applies bought or sold by the person lodging the return in the quarter or levy year for which levy is payable:
(i)
the amount that would have been paid for the vegetables at the first point of sale, if that sale had occurred before processing; and
(ii)
the amount of levy payable for the vegetables; and
(iii)
the amount of levy paid by the person for the vegetables; and
(d)
for vegetables to which this Part applies exported by the person lodging the return in the quarter or levy year for which charge is payable:
(i)
the free on board value of the vegetables immediately prior to export; and
(ii)
the amount of charge payable for the vegetables; and
(iii)
the amount of charge paid by the person for the vegetables.

Note For penalty, see section 24 of the Collection Act.

17.13Exemption from lodging quarterly returns
A person may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the sum of levy and charge payable by the person for the year is, or is likely to be, less than $500.
17.14Form of application for exemption
(1)
An application must include:
(a)
the following details:
(i)
the applicant’s full name;
(ii)
the applicant’s business or residential address (not the address of a post office box or post office bag);
(iii)
if the applicant has a post office box or a post office bag address — that address;
(iv)
the applicant’s ABN, if any;
(v)
if the applicant is a company and does not have an ABN — its ACN; and
(b)
a statement to the effect that the applicant believes that the applicant has incurred, or is likely to incur, a liability to pay levy or charge for the levy year to which the application relates; and
(c)
a statement to the effect that the applicant believes that the amount of the liability is, or is likely to be, less than $500.
(2)
An application must be sent to the Secretary’s postal address.
17.15Grant or refusal of exemption
(1)
The Secretary must, within 14 days after receiving an application:
(a)
decide whether to grant the exemption; and
(b)
give the applicant written notice of the decision.
(2)
In deciding to grant an exemption, the Secretary must have regard to:
(a)
information available to the Secretary about the amount of the levy or charge that the applicant is, or is likely to be, liable to pay for the levy year; and
(b)
the amount of levy or charge that the applicant was liable to pay for the immediately preceding levy year.
17.16Continuation of exemption
(1)
If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return:
(a)
decide whether to continue the exemption for the next levy year; and
(b)
give the person written notice of the decision.
(2)
In deciding whether to continue an exemption, the Secretary must have regard to:
(a)
information available to the Secretary about the amount of levy or charge that the person is, or is likely to be, liable to pay for the next levy year; and
(b)
the amount of levy or charge that the person was liable to pay for the levy year to which the annual return relates.
17.17When must a quarterly return be lodged if exemption refused or not continued
A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year:
(a)
if the quarter ended before the person received the notice — within 28 days of receiving the notice; and
(b)
otherwise — within 28 days after the end of the quarter.
Note For penalty, see section 24 of the Collection Act.
17.18What records must be kept
(1)
The following persons must keep records for a levy year:
(a)
a person mentioned in subclause 17.7 (1);
(b)
a producer who sells vegetables to which this Part applies by retail sale in the levy year.
(2)
For subclause (1), the records must set out, for each kind of vegetable to which this Part applies dealt with in the levy year:
(a)
for vegetables (except processed vegetables) bought or sold by the person — the amount paid for the vegetables at the first point of sale; and
(b)
for processed vegetables bought or sold by the person, if unprocessed vegetables of the same kind were sold on the day the vegetables were delivered for processing — the market price of the unprocessed vegetables on that day; and
(c)
for processed vegetables bought or sold by the person, and to which paragraph (b) does not apply — the value of the vegetables immediately before processing; and
(d)
for vegetables exported by the person — the free on board value of the vegetables; and
(e)
the amount of levy and charge payable for the vegetables; and
(f)
the amount of levy and charge paid by the person for the vegetables; and
(g)
the details mentioned in subclause (3) for each person:
(i)
to whom vegetables were sold by the person, other than by retail sale; and
(ii)
from whom vegetables were bought by the person; and
(h)
the name and business or residential address (not the address of a post office box or post office bag) of each person to whom vegetables were exported; and
(j)
the amount paid, at the first point for sale, for vegetables (except processed vegetables):
(i)
sold to each person to whom subparagraph (g) (i) applies; and
(ii)
bought from each person to whom subparagraph (g) (ii) applies; and
(k)
the free on board value immediately prior to export, of each consignment of vegetables exported.
Note For paragraph (2) (c), clause 17.5 of Part 17 of Schedule 15 to the Excise Levies Regulations provides that the value of the vegetables before processing must be substantiated by the producer’s financial records in accordance with:
(a) Australian Accounting Standard 2 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Research Foundation, as in force at the commencement of those Regulations; and
(b)
Accounting Standard AASB 1019 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Standards Board, as in force at the commencement of those Regulations.
(3)
For paragraph (2) (g), the details are:
(a)
the person’s full name; and
(b)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the person’s ABN, if any; and
(d)
if the person is a company and does not have an ABN — its ACN.

17.19Review of decisions

A person may apply to the Administrative Appeals Tribunal for the review of a decision of the Secretary:
(a)
refusing under paragraph 17.15 (1) (a) to grant an exemption; or
(b)
refusing under paragraph 17.16 (1) (a) to continue an exemption.

[9]Schedule 29, clause 2, definition of value

substitute
value means value worked out in accordance with subclause 2 (2) of Schedule 20 to the Excise Levies Regulations.

[10]Schedule 35

substitute
Schedule 35Wine
1Application
This Schedule applies to wine.
2Definitions for Schedule 35
In this Schedule:
Corporation means the Australian Wine and Brandy Corporation.
exempt wine means wine that, under clause 1 of Schedule 13 to the Customs Charges Regulations, is exempt from charge.
licence means a licence, issued under regulation 5 of the Australian Wine and Brandy Corporation Regulations, to export a grape product.
licensed exporter means a person who holds a licence.
3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for wine is a financial year.
4Who is a producer
For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:
(a)
wine is prescribed; and
(b)
a licensed exporter who exports wine is taken to be the producer of the wine.
Note   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.
5Obligation of Corporation
At the end of a quarter, the Corporation must give each licensed exporter a written statement that states, in respect of the quarter:
(a)
the volume of wine (except exempt wine) exported by the exporter; and
(b)
the free on board sales value of wine (except exempt wine) exported by the exporter; and
(c)
the number of each permit issued under the exporter’s licence.
6When is charge due for payment — licensed exporters who lodge quarterly returns
For section 6 of the Collection Act, charge payable for wine for a quarter is due for payment:
(a)
if a return for the quarter is lodged within the period mentioned in clause 8 of this Schedule — on the day that the return is lodged; or
(b)
if a return for the quarter is not lodged within the period mentioned in clause 8 of this Schedule — on the last day of that period.
Note   For penalty for late payment, see section 15 of the Collection Act.
7Who must lodge a quarterly return
A licensed exporter must lodge a quarterly return.
Note   For penalty, see section 24 of the Collection Act.
8When must a quarterly return be lodged
A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.
Note   For penalty, see section 24 of the Collection Act.
9When is charge due for payment — licensed exporters who lodge annual returns
For section 6 of the Collection Act, charge payable for wine for a levy year is due for payment:
(a)
if a return for the year is lodged within the period mentioned in clause 11 of this Schedule — on the day that the return is lodged; or
(b)
if a return for the year is not lodged within the period mentioned in clause 11 of this Schedule — on the last day of that period.
Note   For penalty for late payment, see section 15 of the Collection Act.
10Who must lodge an annual return
A licensed exporter who has been granted an exemption from the requirement to lodge quarterly returns for a levy year must lodge a return for the levy year.
Note   For penalty, see section 24 of the Collection Act.
11When must an annual return be lodged
A return for a levy year must be lodged within 28 days after the end of the levy year to which it relates.
Note   For penalty, see section 24 of the Collection Act.
12What must be included in a return
In addition to the information required by regulation 10, a return for a quarter or a levy year must state, in respect of the quarter or levy year:
(a)
the number of the exporter’s licence; and
(b)
the volume of wine (other than exempt wine) exported by the exporter; and
(c)
the free on board sales value (expressed in Australian dollars) of that wine; and
(d)
the date when each consignment of wine was loaded for export.
Note   For penalty, see section 24 of the Collection Act.
13Exemption from lodging quarterly returns
A licensed exporter may apply for exemption from the requirement to lodge quarterly returns for a levy year if the exporter has reasonable grounds for believing that the amount of charge payable by the exporter for the levy year is, or is likely to be, less than $200.
14Form of application for exemption
(1)
The application must include:
(a)
the following details:
(i)
the exporter’s full name;
(ii)
the exporter’s business or residential address (not the address of a post office box or post office bag);
(iii)
the exporter’s ABN, if any;
(iv)
if the exporter is a company and does not have an ABN — its ACN; and
(b)
a statement to the effect that the exporter believes that the exporter has incurred, or is likely to incur, a liability to pay charge for the levy year to which the application relates; and
(c)
a statement to the effect that the exporter believes that the amount of the liability is, or is likely to be, less than $200.
(2)
An application must be sent to the Secretary’s postal address.
15Grant or refusal of exemption
(1)
The Secretary must, within 21 days after receiving an application:
(a)
decide whether to grant the exemption; and
(b)
give the exporter written notice of the decision.
(2)
In deciding to grant an exemption, the Secretary must consider:
(a)
information available to the Secretary about the amount of charge the exporter is, or is likely to be, liable to pay for the next levy year; and
(b)
the amount of charge the exporter was liable to pay for the preceding levy year.
16Continuation of exemption
(1)
If a licensed exporter who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 21 days after receiving the return:
(a)
decide whether to continue the exemption for the next levy year; and
(b)
give the exporter written notice of the decision.
(2)
In deciding whether to continue an exemption, the Secretary must consider:
(a)
information available to the Secretary about the amount of charge the exporter is, or is likely to be, liable to pay for the next levy year; and
(b)
the amount of charge the exporter was liable to pay for the levy year to which the annual return relates.
17When must a quarterly return be lodged if exemption refused or not continued
A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year:
(a)
if the quarter ended before the person received the notice — within 28 days of receiving the notice; and
(b)
otherwise — within 28 days after the end of the quarter.
Note   For penalty, see section 24 of the Collection Act.
18What records must be kept
(1)
A licensed exporter must keep records showing, in respect of each consignment of wine exported:
(a)
the details mentioned in subclause (2) for:
(i)
the shipper; and
(ii)
if the owner of the wine at the time of the consignment was not the shipper — the owner; and
(iii)
the purchaser; and
(b)
the number of the exporter’s licence; and
(c)
the volume of wine (except exempt wine) in the consignment; and
(d)
the free on board sales value (expressed in Australian dollars) of the wine; and
(e)
the date when the consignment was loaded for export.
Penalty:   10 penalty units.
(2)
For paragraph (1) (a), the details are:

(a)
the person’s full name; and
(b)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the person’s ABN, if any; and
(d)
if the person is a company and does not have an ABN — its ACN.
19Review of decisions
A person may apply to the Administrative Appeals Tribunal for the review of a decision of the Secretary:
(a)
refusing under paragraph 15 (1) (a) to grant an exemption; or
(b)
refusing under paragraph 16 (1) (a) to continue an exemption.

[11]Additional amendments — ABN

The following provisions are amended by omitting ‘Australian Business Number’ and inserting ‘ABN’:
•
subregulations 10 (3) and (4)
•
Schedule 2, paragraphs 11 (2) (c) and (d)
•
Schedule 3, paragraphs 11 (2) (c) and (d)
•
Schedule 4, paragraphs 10 (2) (c) and (d)
•
Schedule 4, subparagraphs 11 (d) (iii) and (iv) and 12 (a) (iii) and (iv)
•
Schedule 5, paragraphs 10 (2) (c) and (d)
•
Schedule 7, subparagraphs 15 (1) (a) (iii) and (iv), 15 (2) (a) (iii) and (iv) and 16 (a) (iii) and (iv)
•
Schedule 7, paragraphs 17 (2) (c) and (d)
•
Schedule 7, subparagraphs 18 (a) (iii) and (iv)
•
Schedule 7, paragraphs 19 (2) (c) and (d)
•
Schedule 22, Part 12, paragraphs 12.9 (2) (c) and (d) and 12.10 (3) (c) and (d)
•
Schedule 24, paragraphs 9 (2) (c) and (d)
•
Schedule 26, paragraphs 9 (2) (c) and (d)
•
Schedule 27, subparagraphs 15 (1) (a) (iii) and (iv) and 16 (b) (iii) and (iv),
•
Schedule 27, paragraphs 18 (2) (c) and (d)
•
Schedule 27, subparagraphs 19 (a) (iii) and (iv) and 19 (b) (iii) and (iv).

[12]Additional amendments — ACN

The following provisions are amended by omitting ‘Australian Company Number’ and inserting ‘ACN’:
•
subregulation 10 (4)
•
Schedule 2, paragraph 11 (2) (d)
•
Schedule 3, paragraph 11 (2) (d)
•
Schedule 4, paragraph 10 (2) (d)
•
Schedule 4, subparagraphs 11 (d) (iv) and 12 (a) (iv)
•
Schedule 5, paragraph 10 (2) (d)
•
Schedule 7, paragraphs 17 (2) (d) and 19 (2) (d)
•
Schedule 7, subparagraphs 15 (1) (a) (iv), 15 (2) (a) (iv), 16 (a) (iv) and 18 (a) (iv)
•
Schedule 22, Part 12, paragraphs 12.9 (2) (d) and 12.10 (3) (d)
•
Schedule 24, paragraph 9 (2) (d)
•
Schedule 26, paragraph 9 (2) (d)
•
Schedule 27, subparagraphs 15 (1) (a) (iv) and 16 (b) (iv)
•
Schedule 27, paragraph 18 (2) (d)
•
Schedule 27, subparagraphs 19 (a) (iv) and 19 (b) (iv).

Schedule 3Amendment commencing on 1 January 2001

(regulation 3)

Do not delete: Schedule Part placeholder

[1]Schedule 36

substitute
Schedule 36Wine grapes
1Application
This Schedule applies to prescribed goods.
2Definitions for Schedule 36
In this Schedule:
levy means levy imposed on prescribed goods by Schedule 26 to the Excise Levies Act.
prescribed goods has the meaning given in clause 1 of Schedule 26 to the Excise Levies Act.
winery has the meaning given in clause 5 of Schedule 26 to the Excise Levies Act.
Note 1 Dried grapes, fresh grape equivalent, fresh grapes and prescribed goods are defined for wine grapes in clause 1 of Schedule 26 to the Excise Levies Act as follows:
dried grapes means grapes containing less than 60% of moisture.
fresh grape equivalent, in relation to a quantity of prescribed goods other than fresh grapes, means the quantity of fresh grapes that, as ascertained in accordance with clause 4, is the equivalent of that quantity of prescribed goods.
fresh grapes means grapes containing not less than 60% of moisture.
prescribed goods means:
(a) fresh grapes; and
(b) dried grapes; and
(c) grape juice, whether single‑strength or concentrated;
being grapes or grape juice produced in Australia.
Note 2   Paragraph (ha) of the definition of producer in subsection 4 (1) of the Collection Act provides that, in respect of fresh grapes, dried grapes or grape juice on which wine grapes levy is imposed, producer means the person who is the owner of the product when the wine-making process (as defined in clause 1 of Schedule 26 to the Excise Levies Act) begins in relation to the product.
Note 3   Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.
3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for prescribed goods is a financial year.
4What is not a process
For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for prescribed goods:
(a)
the extraction of juice from grapes;
(b)
the concentration of grape juice.
5Who is a processor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to dried vine fruits.
Note   Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.
6Who is a producer
For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:
(a)
the following products are prescribed:
(i)
fresh grapes produced in Australia;
(ii)
dried grapes produced in Australia;
(iii)
grape juice, whether single-strength or concentrated produced in Australia; and
(b)
the proprietor of a winery where prescribed goods are used in the manufacture of wine is taken to be a producer.
Note   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.
7Liability of intermediaries for levy — processors
Paragraph 7 (2) (b) of the Collection Act applies to prescribed goods.
Note   Paragraph 7 (2) (b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer and any penalty for late payment imposed by section 15 of the Collection Act.
8When is levy due for payment
For section 6 of the Collection Act, 50% of the levy payable for prescribed goods for a levy year is due for payment:
(a)
on the last day for lodging the return for that year; and
(b)
on 31 March in the following levy year.
Note   For penalty for late payment, see section 15 of the Collection Act.
9Who must lodge a return
The following persons must lodge a return for a levy year:
(a)
a producer of prescribed goods produced in a levy year;
(b)
an intermediary who is, or may be, liable to pay an amount for the levy year in relation to prescribed goods.
Note   For penalty, see section 24 of the Collection Act.
10When must a return be lodged
A return for a levy year must be lodged on or before 30 September in the following levy year.
Note   For penalty, see section 24 of the Collection Act.
11What must be included in a return
(1)
In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year, the details mentioned in subclauses (2), (3) and (4) about wineries, prescribed goods and levy.
Note   For penalty, see section 24 of the Collection Act.
(2)
The details for wineries are:
(a)
the full name of:
(i)
the principal winery in respect of which the return is lodged; and
(ii)
each other winery in respect of which the return is lodged; and
(iii)
the proprietor of each winery; and
(b)
the address (not the address of a post office box or post office bag) of:
(i)
the principal winery in respect of which the return is lodged; and
(ii)
each other winery in respect of which the return is lodged; and
(iii)
the proprietor of each winery.
(3)
The details about prescribed goods are:
(a)
the quantity of:
(i)
fresh grapes used in that year at each winery in the manufacture of wine; and
(ii)
dried grapes used in that year at each winery in the manufacture of wine; and
(iii)
fresh grapes that is the equivalent to the quantity of dried grapes worked out in accordance with paragraph 4 (1) (a) of Schedule 26 to the Excise Levies Act; and
(b)
the number of litres of single-strength grape juice used in that year at each winery in the manufacture of wine; and
(c)
the number of litres, and the concentration of each strength, of concentrated grape juice used in that year at each winery in the manufacture of wine; and
(d)
the quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength worked out in accordance with paragraph 4 (1) (b) of Schedule 26 to the Excise Levies Act; and
(e)
the total quantity of fresh grapes mentioned in subparagraphs (a) (i) and (iii) and paragraph (d).
(4)
The details about levy are:
(a)
the amount of levy payable for the:
(i)
fresh grapes; and
(ii)
dried grapes; and
(iii)
grape juice; and
(b)
the amount of levy payable for the total quantity of prescribed goods to which the return relates; and
(c)
the day when levy for the prescribed goods is due for payment.
(5)
A person who is the proprietor of more than 1 winery must lodge a single return containing all the details mentioned in subclause (1) for each winery of which the person is the proprietor.
(6)
A reference in this clause to a quantity of prescribed goods is read as a reference to a number of tonnes of the goods expressed to the third decimal place.
12What records must be kept
The proprietor of a winery must keep records showing, in respect of each levy year:
(a)
the quantity of fresh grapes used at the winery in the year in the manufacture of wine; and
(b)
the quantity of dried grapes used at the winery in the year in the manufacture of wine; and
(c)
the number of litres, and the concentration of each strength, of grape juice used at the winery in the year in the manufacture of wine.
Penalty:   10 penalty units.

Notes

1. These Regulations amend Statutory Rules 1991 No. 196, as amended by 1991 No. 439; 1992 No. 228; 1997 No. 208; 1999 No. 303; 2000 No. 133.
2. Made by the Governor-General on 29 August 2000, and notified in the Commonwealth of Australia Gazette on 30 August 2000.