Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 2) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 2)1

Statutory Rules 2001 No. 1102

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 the Primary Industries Levies and Charges Collection Act 1991.

Dated 30 May 2001

WILLIAM DEANE

Governor-General

By His Excellency’s Command

JUDITH TROETH

Parliamentary Secretary to the Minister for Agriculture,

Fisheries and Forestry

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1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 2).

2Commencement

 These Regulations commence on 1 July 2001.

3Amendment of Primary Industries Levies and Charges Collection Regulations 1991

Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.

Schedule 1Amendments

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(regulation 3)

[1]Reader’s Guide, paragraph 3

omit

36 Schedules

insert

37 Schedules

[2]Reader’s Guide, paragraph 3

omit each mention of

Schedules 2 to 36

insert

Schedules 2 to 37

[3]Reader’s Guide, paragraph 7

substitute

7. The Primary Industries (Customs) Charges Regulations 2000 (the Customs Charges Regulations) sets out the rates of charges and other details that are necessary for the administration of the charges. The Customs Charges Regulations are arranged in a similar way to these Regulations: they have preliminary provisions followed by 14 Schedules. Each of Schedules 1 to 13 prescribe details for a commodity or class of commodities. The Schedule number for a commodity or class of commodities in Schedules 1 to 13 of the Customs Charges Regulations is the same as the Schedule number for that commodity or class of commodities in the Customs Charges Act.

7A. Schedule 14 to the Customs Charges Regulations imposes charge on wool, sets the rate of charge and provides for who is liable to pay the charge.

[4]Reader’s guide, paragraph 10

substitute

10. The Primary Industries (Excise) Levies Regulations 1999 (the Excise Levies Regulations) sets out the rates of levy and other details that are necessary for the administration of the levies imposed by the Excise Levies Act. The Excise Levies Regulations are made up of preliminary provisions and 27 Schedules. Each of Schedules 1 to 26 prescribe details for a commodity or class of commodities. The Schedule number for a commodity or class of commodities in Schedules 1 to 26 of the Excise Levies Regulations is the same as the Schedule number for that commodity or class of commodities in the Excise Levies Act.

10A. Schedule 27 to the Excise Levies Regulations imposes levy on kangaroos and on wool, sets the rates of levy and provides for who is liable to pay the levy.

[5]Schedules 9, 10, 11, 12 and 13

substitute

Schedule 9Cotton

(regulation 9)

1Application

 This Schedule applies in relation to leviable cotton.

2Definitions for Schedule 9

 In this Schedule:

leviable cotton has the meaning given in clause 1 of Schedule 5 to the Excise Levies Act.

levy means levy imposed under Schedule 5 to the Excise Levies Act.

3What is a levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a financial year is prescribed for leviable cotton.

4Who is a processor

 Leviable cotton is a product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note    Paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co‑operative, board or authority that produces the product.

5Liability of intermediaries for levy — receivers and processors

 Leviable cotton is a product to which paragraphs 7 (2) (a) and (b) of the Collection Act apply.

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 levy is due for payment

 For section 6 of the Collection Act, levy payable for a month is due for payment:

1. (a)

   if a return for the month is lodged within the period mentioned in clause 8 — on the day that the return is lodged; or

2. (b)

   if a return for the month is not lodged within the period mentioned in clause 8 — on the last day of that period.

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

7Who must lodge a return

1. (1)

   A processor must lodge a return for a month if the processor produced leviable cotton in the month.

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

1. (2)

   A receiver must lodge a return for a month if the receiver received unprocessed leviable cotton, other than for storage, in the month.

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

8When a return must 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.

9What must be included in a return

 In addition to the information required by regulation 10, a return for a month must set out, for the month:

1. (a)

   the quantity of leviable cotton produced or received; and

2. (b)

   the amount of levy payable for the leviable cotton; and

3. (c)

   the amount of levy paid for the leviable cotton; and

4. (d)

   the following details for each person on whose behalf leviable cotton was dealt with:

   1. (i)

      the person’s full name;

   2. (ii)

      the person’s business or residential address (not the address of a post office box or post office bag);

   3. (iii)

      the person’s ABN, if any;

   4. (iv)

      if the person is a company and does not have an ABN — its ACN.

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

10What records must be kept

 A processor and a receiver must keep records showing, for each month:

1. (a)

   the quantity of leviable cotton produced or received in the month; and

2. (b)

   the amount of levy payable for the leviable cotton; and

3. (c)

   the amount of levy paid for the leviable cotton.

Penalty:   10 penalty units.

Schedule 10Dairy produce

(regulation 9)

1Application

 This Schedule applies in relation to dairy produce.

Note   Levy is also imposed on dairy produce by the Dairy Adjustment Levy (Excise) Act 2000, the Dairy Adjustment Levy (Customs) Act 2000, the Dairy Adjustment Levy (General) Act 2000. See also Division 2 of Part 4 of Schedule 2 to the Dairy Produce Act 1986 and the Dairy Adjustment Levy Collection Regulations 2000 which set out the way Dairy Adjustment levy is collected.

2Definitions for Schedule 10

 In this Schedule:

content details, of dairy produce, means:

1. (a)

   the milk fat content of the produce, expressed as a percentage by mass; and

2. (b)

   the protein content of the produce, expressed as a percentage by mass.

dairy produce has the same meaning as in subsection 3 (1) of the Dairy Produce Act 1986.

milk fat has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.

milk fat content, in relation to dairy produce, means:

1. (a)

   if subsection 111A (1) of the Dairy Produce Act 1986 does not apply — the milk fat content of the dairy produce; or

2. (b)

   if subsection 111A (1) of the Dairy Produce Act 1986 applies — the prescribed milk fat content for dairy produce of that kind, within the meaning of section 111A of that Act.

protein content, in relation to dairy produce, means:

1. (a)

   if subsection 111A (2) of the Dairy Produce Act 1986 does not apply — the protein content of the dairy produce; or

2. (b)

   if subsection 111A (2) of the Dairy Produce Act 1986 applies — the prescribed protein content for dairy produce of that kind, within the meaning of section 111A of that Act.

relevant dairy produce has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.

whole milk has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.

3Levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a financial year is a levy year for dairy produce and relevant dairy produce.

4Who is a processor

 Dairy produce and relevant dairy produce are products to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note   Paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co‑operative, board or authority that produces the product.

5Who is a producer

 For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

1. (a)

   dairy produce and relevant dairy produce are prescribed products; and

2. (b)

   each of the following persons is taken to be a producer:

   1. (i)

      a person who produces relevant dairy produce;

   2. (ii)

      a manufacturer of relevant dairy produce.

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.

6Liability of intermediaries — processors

 Paragraph 7 (2) (b) of the Collection Act applies to dairy produce and relevant dairy produce.

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 amount of levy due for payment on or in relation to the product, and any amount of penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.

7When levy is due for payment

 For section 6 of the Collection Act, levy payable for a month is due for payment:

1. (a)

   if a return for the month is lodged within the period mentioned in clause 9 — on the day when the return is lodged; or

2. (b)

   if a return for the month is not lodged within the period mentioned in clause 9 — on the last day of that period.

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 month:

1. (a)

   a first purchaser who buys relevant dairy produce in the month;

2. (b)

   a manufacturer who manufactures dairy produce from relevant dairy produce in the month;

3. (c)

   a buying, or selling, agent who buys or sells relevant dairy produce in the month.

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

9When a return must be lodged

 A person who buys or sells relevant dairy produce in a particular month (the transaction month) must lodge a return for the transaction month no more than 28 days after the end of the month that follows the transaction month.

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

10What must be included in a return

 In addition to the information required by regulation 10, a return for a month must set out, for the month:

1. (a)

   the amount, in litres, of whole milk that was:

   1. (i)

      delivered to, or processed by, the person lodging the return; or

   2. (ii)

      produced by the person lodging the return (except milk consumed, lost or disposed of on the farm where it was produced); and

2. (b)

   the content details of the milk mentioned in paragraph (a).

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

11What records must be kept — first purchasers

 A first purchaser of relevant dairy produce in a month must keep records that show, for the month:

1. (a)

   for each person who supplied produce:

   1. (i)

      the name of the person; and

   2. (ii)

      the quantity and the content details of the produce that was supplied; and

2. (b)

   the quantity and the content details of the produce that was processed by or for the first purchaser.

Penalty:   10 penalty units.

12What records must be kept — manufacturers

 A manufacturer who produces relevant dairy produce in a month must keep records showing, for the month, the following information about the relevant dairy produce:

1. (a)

   the name of each person that supplied the produce;

2. (b)

   for produce exported by the manufacturer, or manufactured by the manufacturer and exported by another person:

   1. (i)

      the content details of the produce that was exported; and

   2. (ii)

      the trade description and code of each item that was exported; and

   3. (iii)

      the quantity, in kilograms, of each item that was exported; and

   4. (iv)

      the export clearance number for each item that was exported; and

   5. (v)

      the date of shipment of each item that was exported.

Penalty: 10 penalty units.

Schedule 11Deer

(regulation 9)

1Application

 This Schedule applies in relation to chargeable deer.

2Definitions for Schedule 11

 In this Schedule:

charge means charge imposed under Schedule 5 to the Customs Charges Act.

chargeable deer means live deer on the export of which charge is imposed.

3What is a levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable deer is a financial year.

4Who is a producer

 Chargeable deer are prescribed products for 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 a product prescribed for that paragraph, the producer is the person who exports the product from Australia.

5Liability of intermediaries — exporting agents

 Chargeable deer are prescribed products for subsection 7 (3) of the Collection Act.

Note 1   Subsection 7 (3) of the Collection Act provides that an exporting agent who exports a product that is prescribed for that subsection, and on which charge is imposed, is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the product, and any penalty for late payment imposed by subsection 15 (1) of the Collection Act.

Note 2   Under paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act, the producer is taken to be the person who exports the products from Australia.

6When charge is due for payment

 For section 6 of the Collection Act, charge payable for a month is due for payment:

1. (a)

   if a return for the month is lodged within the period mentioned in clause 8 — on the day that the return is lodged; or

2. (b)

   if a return for the month is not lodged within the period mentioned in clause 8 — on the last day of that period.

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

7Who must lodge a return

 A person who exports chargeable deer in a month must lodge a return for the month.

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

8When must a 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.

9What must be included in a return

 In addition to the information required by regulation 10, a return for a month must set out:

1. (a)

   the number of chargeable deer exported in the month; and

2. (b)

   the amount of charge payable for the deer; and

3. (c)

   the amount of charge paid for the deer.

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

10What records must be kept

 A person who exports chargeable deer in a month must keep records showing, for the month:

1. (a)

   the number of chargeable deer exported in the month; and

2. (b)

   the amount of charge payable for the deer; and

3. (c)

   the amount of charge paid for the deer; and

4. (d)

   the following details about the person on whose behalf the deer were exported:

   1. (i)

      the person’s full name;

   2. (ii)

      the person’s business or residential address (not the address of a post office box or post office bag);

   3. (iii)

      the person’s ABN, if any;

   4. (iv)

      if the person is a company and does not have an ABN — its ACN.

Penalty:   10 penalty units.

Schedule 12Deer slaughter

(regulation 9)

1Application

 This Schedule applies in relation to leviable deer.

2Definitions for Schedule 12

 In this Schedule:

leviable deer means deer on the slaughter of which levy is imposed.

levy means levy imposed under Schedule 7 to the Excise Levies Act.

3What is a levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for leviable deer is a financial year.

4Who is a processor

 Leviable deer are a product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note   Paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co‑operative, board or authority that produces the product.

5Who is a producer

 Leviable deer are prescribed animals for paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for animals prescribed for that paragraph, producer means the person who owns the animals at the time when the slaughter takes place.

6Liability of intermediaries — processors

 Leviable deer are a product to which paragraph 7 (2) (b) of the Collection Act applies.

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 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 a month is due for payment:

1. (a)

   if a return for the month is lodged within the period mentioned in clause 9 — on the day that the return is lodged; or

2. (b)

   if a return for the month is not lodged within the period mentioned in clause 9 — on the last day of that period.

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

8Who must lodge a return

 A proprietor at whose abattoir deer are slaughtered in a month must lodge a return for that month.

Note 1   For penalty, see section 24 of the Collection Act.

Note 2   Paragraph (a) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor means, in relation to an abattoir:

(a) if a licence is required under any law of the Commonwealth or of a State or Territory to carry on abattoir activities — the person who holds the licence; or

(b) if no licence is required under any such law — the person carrying on the business of operating the abattoir.

9When must a 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.

10What must be included in a return

 In addition to the information required by regulation 10, a return for a month must set out:

1. (a)

   the number of deer slaughtered at the abattoir in the month; and

2. (b)

   the carcase weight of the deer and the basis upon which the carcase weight is determined for clause 3 of Schedule 7 to the Excise Levies Act; and

3. (c)

   the amount of levy payable for the deer; and

4. (d)

   the amount of levy paid for the deer.

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

11What records must be kept

 The proprietor of an abattoir at which deer are slaughtered must keep records showing, for each month:

1. (a)

   the number and carcase weight of deer slaughtered; and

2. (b)

   the amount of levy payable for the deer; and

3. (c)

   the amount of levy paid for the deer; and

4. (d)

   the following details for each person on whose behalf deer were slaughtered:

   1. (i)

      the person’s full name;

   2. (ii)

      the person’s business or residential address (not the address of a post office box or post office bag);

1. 1. (iii)

      the person’s ABN, if any;

   2. (iv)

      if the person is a company and does not have an ABN — its ACN.

Penalty:   10 penalty units.

Schedule 13Deer velvet

(regulation 9)

1Application

 This Schedule applies in relation to deer velvet.

2Definitions for Schedule 13

 In this Schedule:

charge means charge imposed under Schedule 6 to the Customs Charges Act.

chargeable deer velvet means deer velvet on the export of which charge is imposed.

deer velvet has the meaning given in clause 1 of Schedule 6 to the Customs Charges Act.

leviable deer velvet means deer velvet on which levy is imposed.

levy means levy imposed under Schedule 8 to the Excise Levies Act.

quality includes grade.

3What is a levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable deer velvet and leviable deer velvet is a financial year.

4Who is a processor

 Chargeable deer velvet and leviable deer velvet are collection products to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note   Paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act provides that, for a collection product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co-operative, board or authority that produces the product.

5Who is a producer — chargeable deer velvet

 Chargeable deer velvet is a prescribed product for 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 a product prescribed for that paragraph, producer means the person who exports the product from Australia.

6Who is a producer — leviable deer velvet

 For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

1. (a)

   leviable deer velvet is a prescribed product; and

2. (b)

   the producer of leviable deer velvet is taken to be:

   1. (i)

      if the leviable deer velvet is sold — the person who owns the deer velvet immediately before it is sold; or

   2. (ii)

      if the leviable deer velvet is used in the production of other goods — the person who owns the deer velvet immediately before the goods are produced.

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 — exporting agents

 Chargeable deer velvet is prescribed for subsection 7 (3) of the Collection Act.

Note 1   Subsection 7 (3) of the Collection Act provides that an exporting agent who exports products that are prescribed for that subsection, and on which charge is imposed, is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the product, and any penalty for late payment imposed by subsection 15 (1) of the Collection Act.

Note 2   Under paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act, the producer is taken to be the person who exports the products from Australia — see clause 5.

8Liability of intermediaries — processors

 Leviable deer velvet is a product to which paragraph 7 (2) (b) of the Collection Act applies.

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 subsection 15 (1) of the Collection Act.

9When are levy and charge due for payment

 For section 6 of the Collection Act, charge payable or levy payable for a quarter are due for payment:

1. (a)

   if a return for the quarter is lodged within the period mentioned in clause 11 — on the day that the return is lodged; or

2. (b)

   if a return for the quarter is not lodged within the period mentioned in clause 11 — on the last day of that period.

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

10Who must lodge a return

1. (1)

   A person who exports chargeable deer velvet in a quarter must lodge a return for the quarter.

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

1. (2)

   A first purchaser, buying agent or selling agent who buys or sells leviable deer velvet in a quarter must lodge a return for the quarter.

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

1. (3)

   A producer of leviable deer velvet used by or on behalf of the producer in a quarter in the production of other goods, must lodge a return for the quarter.

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

11When 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 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 must set out:

1. (a)

   the weight and quality of deer velvet exported, bought, sold or used in the production of other goods, as the case may be, in the quarter; and

2. (b)

   the amount of levy or charge payable for the deer velvet for the quarter; and

3. (c)

   the amount of levy or charge paid for the deer velvet for the quarter.

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

13What records must be kept

1. (1)

   A producer of deer who uses deer velvet in the production of other goods must keep records showing, for each quarter:

   1. (a)

      the weight, quality and value of deer velvet bought, sold or exported; and

   2. (b)

      the weight, quality and value of deer velvet used in the production of other goods; and

   3. (c)

      the amount of levy or charge payable for the deer velvet for the quarter; and

   4. (d)

      the amount of levy or charge paid for the deer velvet for the quarter; and

   5. (e)

      the details mentioned in subclause (6) for each person with whom deer velvet was dealt.

Penalty:   10 penalty units.

1. (2)

   The proprietor of an abattoir that deals in deer must keep records showing, for each quarter:

   1. (a)

      the weight, quality and value of deer velvet bought or sold; and

   2. (b)

      the amount of levy payable for deer velvet; and

   3. (c)

      the amount of levy paid for deer velvet; and

   4. (d)

      the details mentioned in subclause (6) for each person with whom deer velvet was dealt.

Penalty:   10 penalty units.

1. (3)

   A person who exports deer velvet must keep records showing, for each quarter:

   1. (a)

      the weight, quality and value of deer velvet exported; and

   2. (b)

      the amount of charge payable for the deer velvet; and

   3. (c)

      the amount of charge paid for the deer velvet; and

   4. (d)

      the details mentioned in subclause (6) for each person with whom deer velvet was dealt.

Penalty:   10 penalty units.

1. (4)

   A buying agent or first purchaser for deer velvet must keep records showing, for each quarter:

   1. (a)

      the weight, quality and value of deer velvet purchased; and

   2. (b)

      the amount of levy payable for deer velvet; and

   3. (c)

      the amount of levy paid for deer velvet; and

   4. (d)

      the details mentioned in subclause (6) for each person with whom deer velvet was dealt.

Penalty:   10 penalty units.

1. (5)

   A selling agent for deer velvet must keep records showing, for each quarter:

   1. (a)

      the weight, quality and value of deer velvet sold; and

   2. (b)

      the amount of levy payable for deer velvet; and

   3. (c)

      the amount of levy paid for deer velvet; and

   4. (d)

      the details mentioned in subclause (6) for each person with whom deer velvet was dealt.

Penalty:   10 penalty units.

1. (6)

   For paragraphs (1) (e), (2) (d), (3) (d), (4) (d) and (5) (d), the details are:

   1. (a)

      the person’s full name; and

   2. (b)

      the person’s business or residential address (not the address of a post office box or post office bag); and

   3. (c)

      the person’s ABN, if any; and

   4. (d)

      if the person is a company and does not have an ABN — its ACN.

[6]Schedule 18

substitute

Schedule 18Goat fibre

(regulation 9)

1Application

 This Schedule applies in relation to leviable fibre.

2Definitions for Schedule 18

 In this Schedule:

agent means a buying agent or a selling agent.

deal, for leviable fibre, means produce, buy, receive, sell or deliver the fibre.

deliver, for leviable fibre, does not include:

1. (a)

   deliver for processing on behalf of its producer; or

2. (b)

   deliver for storage only.

fibre-broker means a person who carries on business in Australia as a goat fibre selling broker.

growers’ organisation, for leviable fibre, means:

1. (a)

   the Angora Mohair Breeders of Australasia Ltd; or

2. (b)

   the Australian Cashmere Growers Association; or

3. (c)

   the Cashgora Fibre Association of Australia; or

4. (d)

   the Goat Industry Council of Australia.

leviable amount means $50.

leviable fibre has the meaning given in Schedule 11 to the Excise Levies Act.

levy means levy imposed under Schedule 11 to the Excise Levies Act.

1. (2)

   For this Schedule, if a producer of leviable fibre causes or permits the fibre to be delivered to another person or allows another person to take the fibre out of the producer's possession or control, the producer is taken to have delivered the fibre to the other person.

2. (3)

   For this Schedule, if a producer of leviable fibre delivers the fibre to a person for carriage (either by that person or by a succession of persons starting with that person) to another person who does not receive the fibre for the purposes of carrying it to a further destination, the fibre is taken to have been delivered to the person receiving it last.

3. (4)

   If the ownership of leviable fibre passes from the producer of the fibre to a person or to a number of persons in succession, in a way or ways not involving the delivery of the fibre to any person, a reference in this Schedule to the producer, in relation to that fibre, is a reference to that person or to the last of those persons, as the case may be.

3What is a levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for leviable fibre is a calendar 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 leviable fibre:

1. (a)

   de-hairing;

2. (b)

   washing;

3. (c)

   scouring;

4. (d)

   carbonising;

5. (e)

   felting;

6. (f)

   combing;

7. (g)

   carding;

8. (h)

   spinning;

9. (i)

   weaving;

10. (j)

    knitting.

5Who is a producer

 For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

1. (a)

   leviable fibre is a prescribed product; and

2. (b)

   the person who owns leviable fibre immediately after it is removed from the goat is taken to be the producer of the fibre.

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.

6When is levy due for payment

 For section 6 of the Collection Act, levy payable for a quarter is due for payment:

1. (a)

   if a return for the quarter is lodged within the period mentioned in clause 8 — on the day that the return is lodged; or

2. (b)

   if a return for the quarter is not lodged within the period mentioned in clause 8 — on the last day of that period.

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

7Who must lodge a return

1. (1)

   A fibre-broker, agent or producer must lodge a return:

   1. (a)

      for the quarter of a levy year in which the levy payable for the quantity of leviable fibre dealt with by the broker, agent or producer in the year first reaches or exceeds the leviable amount; and

   2. (b)

      for each later quarter of the year in which the broker, agent or producer deals with leviable fibre; and

   3. (c)

      if the broker, agent or producer does not deal with the leviable fibre in the December quarter — for the December quarter.

2. (2)

   For subregulation (1), a producer is required to lodge a return only if the leviable fibre is dealt with without an intermediary.

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

8When 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 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 quarter must set out:

1. (a)

   the number of returns (if any) previously lodged for the levy year; and

2. (b)

   the sale value of the leviable fibre dealt with in the quarter; and

3. (c)

   the amount of levy payable for the leviable fibre dealt with in the quarter; and

4. (d)

   the amount of levy paid for the leviable fibre dealt with in the quarter; and

5. (e)

   in the case of a return for the December quarter:

   1. (i)

      the sale value of the leviable fibre dealt with in the levy year; and

   2. (ii)

      the total amount of levy payable for the leviable fibre; and

   3. (iii)

      the sum of any amounts of levy deducted in the year by the person from money payable to producers during the year; and

   4. (iv)

      the sale value of the leviable fibre to which the deductions relate.

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

10What records must be kept

1. (1)

   A fibre-broker or agent must keep records showing, for leviable fibre dealt with by the fibre-broker or agent in each quarter of the levy year:

   1. (a)

      the sale value of the leviable fibre; and

   2. (b)

      the amount of levy payable for the leviable fibre; and

   3. (c)

      the amount of levy paid for the leviable fibre; and

   4. (d)

      the name and address of the producer of the leviable fibre.

Penalty:   10 penalty units.

1. (2)

   A producer must keep records showing, for leviable fibre dealt with by the producer in each quarter of a levy year:

   1. (a)

      the sale value of the leviable fibre; and

   2. (b)

      the amount of levy payable for the leviable fibre; and

   3. (c)

      the amount of levy paid for the leviable fibre.

Penalty:   10 penalty units.

[7]Schedule 31

substitute

Schedule 31Pig slaughter

(regulation 9)

1Application

 This Schedule applies in relation to pigs.

2Definition for Schedule 31

 In this Schedule:

levy means levy imposed under Schedule 22 to the Excise Levies Act.

3What is a levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for pigs is a financial year.

4Who is a processor

 Pigs are a product to which paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note 1   Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, for 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 the proprietor of that other establishment is regarded as the processor.

Note 2   Paragraph (a) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor means, in relation to an abattoir:

(a) if a licence is required under any law of the Commonwealth or of a State or Territory to carry on abattoir activities — the person who holds the licence; or

(b) if no licence is required under any such law — the person carrying on the business of operating the abattoir.

5Liability of intermediaries — processors

 Pigs are a product to which paragraph 7 (2) (b) of the Collection Act applies.

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 amount of levy due for payment on or in relation to the product, and any amount of penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.

6When levy is due for payment

 For section 6 of the Collection Act, levy payable for a month is due for payment:

1. (a)

   if a return for the month is lodged within the period mentioned in clause 7 — on the day that the return is lodged; or

2. (b)

   if a return for the month is not lodged within the period mentioned in clause 7 — on the last day of that period.

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

7Who must lodge a return

 A proprietor at whose abattoir pigs are slaughtered in a month must lodge a return for the month.

Note 1   For penalty, see section 24 of the Collection Act.

Note 2   Paragraph (a) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor means, in relation to an abattoir:

(a) if a licence is required under any law of the Commonwealth or of a State or Territory to carry on abattoir activities — the person who holds the licence; or

(b) if no licence is required under any such law — the person carrying on the business of operating the abattoir.

8When must a 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.

9What must be included in a return

 In addition to the information required by regulation 10, a return for a month must set out, for the month:

1. (a)

   the full name and business address of the abattoir (not being the address of a post office box or a post office bag); and

2. (b)

   the number of pigs slaughtered; and

3. (c)

   the number of pigs condemned; and

4. (d)

   the total amount of levy payable for the pigs; and

5. (e)

   the total amount of levy paid for the pigs.

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

10What records must be kept

 A proprietor must keep records showing, for each month:

1. (a)

   the number of pigs slaughtered on each day; and

2. (b)

   the total number of pigs slaughtered; and

3. (c)

   the total number of pigs condemned on each day; and

4. (d)

   the total number of pigs condemned.

Penalty:   10 penalty units.

11Statement to be given at request of the proprietor

 A person who, during a month, causes pigs to be slaughtered at an abattoir of which another person is the proprietor must, if requested in writing by the proprietor, give to the proprietor a statement setting out the information required to be recorded by the person under clause 9.

Penalty:   5 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 Nos. 133, 238 (as amended by 2000 No. 264), 264, 321 and 346; 2001 No. 62.

2. Notified in the Commonwealth of Australia Gazette