Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 3) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 3)1

Statutory Rules 2001 No. 1142

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

WILSON TUCKEY

Minister for Forestry and Conservation

1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 3).

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.

4Primary Industries Levies and Charges Collection (Forest and Wood Products) Regulations — repeal

 The following Statutory Rules are repealed:

 · 1994 No. 204

 · 1997 No. 202.

Note   The repealed regulations are the Primary Industries Levies and Charges Collection (Forest and Wood Products) Regulations, and amendments to those Regulations. The regulations:

(a)  were made under the Primary Industries Levies and Charges Collection Act 1991, the Forest Industries Research Export Charge Act 1993, the Forest Industries Research Import Charge Act 1993 and the Forest Industries Research Levy Act 1993; and

(b)  had effect under Schedules 7 and 8 to the Primary Industries (Customs) Charges Act 1999 and Schedule 10 to the Primary Industries (Excise) Levies Act 1999.

Schedule 1Amendment

(regulation 3)

  

[1]Schedules 15, 16 and 17

substitute

Schedule 15Forest industries products

(regulation 9)

1Application

 This Schedule applies in relation to leviable logs.

2Definitions for Schedule 15

 In this Schedule:

export charge means export charge imposed on logs under Schedule 7 to the Customs Charges Act.

leviable logs means logs on which levy is imposed under Schedule 10 to the Excise Levies Act.

levy means levy imposed on logs by Schedule 10 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 logs is a financial year.

4When is levy due for payment

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

• (a)

  if a return for the quarter or levy year is lodged within the period mentioned in clause 6 or 8 — on the day the return is lodged; or

• (b)

  if a return for the quarter or levy year is not lodged within the period mentioned in clause 6 or 8 — on the last day of that period.

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

5Who must lodge a quarterly return

• (1)

  A producer who is liable to pay levy for a quarter must lodge a return for the quarter.

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

(2)

However, a producer mentioned in subclause (1) need not lodge quarterly returns for a levy year if:

• (a)

  the person has applied under clause 11 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 13, or has continued the person’s exemption under clause 14; or

• (c)

  the Secretary is required under clause 14 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

Note   Paragraph (da) of the definition of producer in subsection 4 (1) of the Collection Act provides that the producer of logs means the operator of the mill to which the logs were delivered.

6When 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.

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

7Who must lodge an annual return

 A producer who is exempt from lodging quarterly returns for a levy year must lodge a return for the levy year if the producer is liable to pay levy for the levy year.

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

8When must an annual return be lodged

 An annual return for a levy year must be lodged no later than 28 August in the next levy year.

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

9One return for all mills

 A producer who is liable to pay levy, and who is the operator of more than 1 mill to which logs are delivered, must lodge a single return containing all the details for each mill of which the producer is the operator.

10What must be included in a return

 In addition to the information required by regulation 10, a return for a quarter or levy year must set out, for the quarter or levy year:

• (a)

  the quantity (in cubic metres) of each class of logs delivered to each mill; and

• (b)

  the amount of levy payable for each class of logs; and

• (c)

  the total amount of levy payable; and

• (d)

  the total amount of levy paid.

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

11Application for exemption from lodging quarterly returns

 A producer may apply for exemption from the obligation to lodge quarterly returns for a levy year if there are reasonable grounds for believing that the total amount of levy and export charge for which the producer will be liable in that levy year will be less than $1 000.

Note For export charge, see Schedule 16.

12Form of application for exemption

 An application for an exemption from the obligation to lodge quarterly returns for a levy year must:

• (a)

  set out the following details:

  • (i)

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

  • (ii)

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

  • (iii)

    the applicant’s ABN, if any;

  • (iv)

    if the applicant is a company and does not have an ABN — its ACN; and

• (b)

  include:

  • (i)

    a statement to the effect that the applicant is, or may become, liable to pay levy or export charge for that levy year; or

  • (ii)

    a statement to the effect that the applicant is, or may become, liable to pay an amount under subsection 7 (1), (2) or (3) of the Collection Act for the levy year; and

• (c)

  include a statement to the effect that the applicant believes that the total amount of levy and export charge that the applicant is, or may become, liable to pay is likely to be less than $1 000 in that levy year; and

• (d)

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

13Grant or refusal of exemption

 The Secretary must, within 14 days after receipt of an application for exemption from the obligation to lodge quarterly returns:

• (a)

  decide whether to grant or refuse to grant the exemption; and

• (b)

  give the producer written notice of the decision.

14Continuation of exemption

 If a producer who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, then within 14 days after the annual return is lodged, the Secretary must:

• (a)

  decide whether or not to continue the exemption for the following year; and

• (b)

  give the producer written notice of the decision.

15What must Secretary consider when deciding whether to grant or continue an exemption

 When deciding whether to grant a producer exemption from the obligation to lodge quarterly returns, or to continue a producer’s exemption from the obligation, the Secretary must have regard to:

• (a)

  any information that is available to the Secretary about the amount of the liability that the producer is likely to incur in the levy year; and

• (b)

  the amount of levy or export charge payable, or the amount payable by the producer under subsection 7 (1), (2) or (3) of the Collection Act, for the previous levy year.

16When must a quarterly return be lodged if exemption refused or discontinued

 A producer who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must, within 28 days of receiving the notice, lodge a quarterly return for each quarter of the levy year that ended before the producer received the notice.

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

17Review of decisions

 A producer may apply to the Administrative Appeals Tribunal under the Administrative Appeals Tribunal Act 1975 for the review of a decision of the Secretary:

• (a)

  refusing to grant an exemption under clause 13; or

• (b)

  refusing to continue an exemption under clause 14.

18What records must be kept

 A producer must keep records showing, for each quarter:

• (a)

  the quantity (in cubic metres) of each class of logs delivered to each mill of the producer; and

• (b)

  the amount of levy payable for each class of logs; and

• (c)

  the total amount of levy payable by the producer; and

• (d)

  the total amount of levy paid by the producer.

Penalty:   10 penalty units.

Schedule 16Forest industries (export)

(regulation 9)

1Application

 This Schedule applies in relation to chargeable logs.

2Definitions for Schedule 16

export charge means charge imposed under Schedule 7 to the Customs Charges Act.

chargeable logs means logs on which export charge is imposed.

levy means levy imposed under Schedule 10 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 chargeable logs is a financial year.

4Liability of intermediaries — processors

 Chargeable logs are a product to which subsection 7 (3) of the Collection Act applies.

Note   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.

5When is export charge due for payment

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

• (a)

  if a return for the quarter or levy year is lodged within the period mentioned in clause 7 or 9 — on the day the return is lodged; or

• (b)

  if a return for the quarter or levy year is not lodged within the period mentioned in clause 7 or 9 — on the last day of that period.

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

6Who must lodge a quarterly return

• (1)

  A producer who is liable to pay export charge for a quarter must lodge a return for the quarter.

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

• (2)

  However, a producer mentioned in subclause (1) need not lodge quarterly returns for a levy year if:

  • (a)

    the person has applied under clause 11 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 13, or has continued the person’s exemption under clause 14; or

  • (c)

    the Secretary is required under clause 14 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

7When 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.

8Who must lodge an annual return

 A producer who is exempt from lodging quarterly returns for a levy year must lodge a return for the levy year if the producer is liable to pay export charge for the levy year.

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

9When must an annual return be lodged

 An annual return for a levy year must be lodged no later than 28 August in the next levy year.

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 11, a return for a quarter or levy year must set out, for the quarter or levy year:

• (a)

  the quantity (in cubic metres) of each class of logs exported from Australia; and

• (b)

  the amount of export charge payable for each class of logs; and

• (c)

  the total amount of export charge payable; and

• (d)

  the total amount of export charge paid.

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

11Application for exemption from lodging quarterly returns

 A producer may apply for exemption from the obligation to lodge quarterly returns for a levy year if there are reasonable grounds for believing that the total amount of levy and export charge for which the producer will be liable in that levy year will be less than $1 000.

Note For levy, see Schedule 15.

12Form of application for exemption

 An application for an exemption from the obligation to lodge quarterly returns for a levy year must:

• (a)

  set out the following details:

  • (i)

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

  • (ii)

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

  • (iii)

    the applicant’s ABN, if any;

  • (iv)

    if the applicant is a company and does not have an ABN — its ACN; and

• (b)

  include:

  • (i)

    a statement to the effect that the applicant is, or may become, liable to pay levy or export charge for that levy year; or

  • (ii)

    a statement to the effect that the applicant is, or may become, liable to pay an amount under subsection 7 (1), (2) or (3) of the Collection Act for the levy year; and

• (c)

  include a statement to the effect that the applicant believes that the total amount of levy and export charge that the person is or may become liable to pay is likely to be less than $1 000 in that levy year; and

• (d)

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

13Grant or refusal of exemption

 The Secretary must, within 14 days after receipt of an application for exemption:

• (a)

  decide whether to grant or refuse to grant the exemption; and

• (b)

  give the producer written notice of the decision.

14Continuation of exemption

 If a producer who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, then within 14 days after the annual return is lodged, the Secretary must:

• (a)

  decide whether or not to continue the exemption for the following year; and

• (b)

  give the producer written notice of the decision.

15What must Secretary consider when deciding whether to grant or continue an exemption

 When deciding whether to grant a producer exemption from the obligation to lodge quarterly returns, or to continue a producer’s exemption from the obligation, the Secretary must have regard to:

• (a)

  any information that is available to the Secretary about the amount of the liability that the producer is likely to incur in the levy year; and

• (b)

  the amount of levy or export charge payable, or the amount payable by the producer under subsection 7 (1), (2) or (3) of the Collection Act, for the previous levy year.

16When must a quarterly return be lodged if exemption refused or discontinued

 A producer who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must, within 28 days of receiving the notice, lodge a quarterly return for each quarter of the levy year that ended before the producer received the notice.

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

17Review of decisions

 A producer may apply to the Administrative Appeals Tribunal under the Administrative Appeals Tribunal Act 1975 for the review of a decision of the Secretary:

• (a)

  refusing to grant an exemption under clause 13; or

• (b)

  refusing to continue an exemption under clause 14.

18What records must be kept

 A producer must keep records showing, for each quarter:

• (a)

  the quantity (in cubic metres) of each class of logs exported from Australia by the producer; and

• (b)

  the amount of export charge payable for each class of logs; and

• (c)

  the total amount of export charge payable by the producer; and

• (d)

  the total amount of export charge paid by the producer.

Penalty:   10 penalty units.

Schedule 17Forest industries (import)

(regulation 9)

1Application

 This Schedule applies in relation to forest products.

Note   Import charge on forest products is collected by the Australian Customs Service under an agreement with the Department of Agriculture, Fisheries and Forestry under section 11 of the Collection Act.

2Definitions for Schedule 17

 In this Schedule:

forest products has the meaning given in clause 1 of Schedule 8 to the Customs Charges Act.

import charge means import charge imposed on forest products by Schedule 8 to the Customs Charges Act.

3What is a levy year

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

4What records must be kept

 A producer must keep records showing, for each levy year:

• (a)

  the quantity of each class of forest product entered for home consumption by the producer; and

• (b)

  the total amount of import charge payable by the producer for the forest products entered for home consumption by the producer; and

• (c)

  the total amount of import charge paid by the producer for the forest products entered for home consumption by the producer.

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 Nos. 133, 238 (as amended by 2000 No. 264), 264, 321 and 346; 2001 Nos. 62 and 110.

2. Notified in the Commonwealth of Australia Gazette