Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 5) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 5)1

Statutory Rules 2001 No. 2352

I, PETER JOHN HOLLINGWORTH, 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 29 August 2001

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

JUDITH TROETH

Parliamentary Secretary to the Minister for Agriculture,

Fisheries and Forestry

1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 5).

2Commencement

 These Regulations commence on 1 October 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

(regulation 3)

  

[1]Reader’s guide, clause 7A

omit

on wool,

insert

on wool and farmed prawns,

[2]Reader’s guide, clause 10A

omit

on kangaroos and on wool,

insert

on kangaroos, wool and farmed prawns,

[3]Schedule 37, after Part 2

insert

Part 3Farmed prawns

3.1Application

 This Part applies in relation to farmed prawns.

3.2Definitions for Part 3

 In this Part:

charge means charge imposed by subclause 2.2 (1) of Schedule 14 to the Customs Charges Regulations, whether paid by the producer or by the exporting agent.

farmed prawns has the meaning given by clause 3.1 of Schedule 27 to the Excise Levies Regulations.

levy means levy imposed by clause 3.2 of Schedule 27 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 farmed prawns is a financial year.

3.4Who is a producer

 Farmed prawns are a product for:

• (a)

  paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act; and

• (b)

  paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note 1   Paragraph (b) of the definition of producer 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 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 provides that, for a product that is prescribed for that paragraph, producer means the person who exports the product from Australia.

3.5Liability of intermediaries for levy 

• (1)

  Farmed prawns are products for subsection 7 (3) of the Collection Act.

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

• (2)

  For subsection 7 (7) of the Collection Act, section 7 does not apply to an intermediary mentioned in subsection (1) or (2).

Note The regulations may provide that section 7 of the Act does not apply in relation to specified intermediaries: subsection 7 (7). Subsections (1) and (2) mention selling agents, first purchasers, buying agents, receivers and processors of products.

3.6Who must lodge a quarterly return

• (1)

  Each of the following persons must lodge a return for a quarter:

  • (a)

    a producer of farmed prawns in the quarter;

  • (b)

    an exporting agent who exports farmed prawns in the quarter.

Note 1 For the 2 meanings ofproducer, see clause 3.4.

Note 2   For penalty, see section 24 of the Collection Act.

• (2)

  However, a person need not lodge quarterly returns for a levy year if:

  • (a)

    the Secretary has granted the person an exemption for that levy year under clause 3.14, or has continued the person’s exemption under clause 3.15; or

  • (b)

    the Secretary is required under clause 3.15 to decide whether to continue the person’s exemption, and the person has not received notice of the Secretary’s decision.

3.7When is charge or levy due for payment — people who lodge quarterly returns

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

• (a)

  if a return for the quarter is lodged within the period mentioned in clause 3.8 — 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 3.8 — on the last day of that period.

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

3.8When 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.

3.9Who must lodge an annual return

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

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

3.10When is charge or levy due for payment — people who lodge annual returns

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

• (a)

  if a return for the levy 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 levy 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.

3.11When must an annual return be lodged

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

Note   A levy year is a financial year: see clause 3.3.

3.12Exemption from lodging quarterly returns

 A person may apply for exemption from a requirement to lodge quarterly returns for a levy year if the person believes, on reasonable grounds, that the person will become liable to pay levy or charge for the levy year on less than 10 000 kilograms of farmed prawns.

3.13Form of application for exemption

• (1)

  An application by a person for an exemption mentioned in clause 3.12 must include:

  • (a)

    the person’s personal details mentioned in clause 3.21; and

  • (b)

    a statement to the effect that the person believes that the person will be liable to pay levy or charge for the levy year on a total weight of farmed prawns that is less than 10 000 kilograms.

• (2)

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

3.14Grant 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 the following:

  • (a)

    the amount of levy or charge paid, or payable, by the applicant for the previous levy year;

  • (b)

    the weight of farmed prawns for which the liability was incurred by the applicant in the previous levy year;

  • (c)

    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.

3.15Continuation 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 the information mentioned in paragraphs 3.14 (2) (a), (b) and (c).

3.16When 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.

3.17What must be included in a return — producers

 In addition to the information required by regulation 10, a return for a quarter or a levy year lodged by a producer must state, for the quarter or levy year:

• (a)

  the personal details mentioned in clause 3.21 for the producer; and

• (b)

  for the farmed prawns:

  • (i)

    the total weight produced; and

  • (ii)

    the total weight delivered for storage; and

  • (iii)

    the total weight on which levy is payable; and

  • (iv)

    the amount of levy payable; and

  • (v)

    the amount of levy paid; and

  • (vi)

    the total weight exported; and

  • (vii)

    the amount of charge payable; and

  • (viii)

    the amount of charge paid.

3.18What must be included in a return — exporting agents

 In addition to the information required by regulation 10, a return for a quarter or levy year lodged by an exporting agent must state, in respect of the quarter or levy year:

• (a)

  the weight of farmed prawns exported by the agent; and

• (b)

  the amount of charge payable for the farmed prawns; and

• (c)

  the amount of charge paid by the agent for the farmed prawns.

3.19What records must be kept — producers

• (1)

  A producer of farmed prawns in a levy year must keep records showing, for each quarter of the levy year, the personal details mentioned in clause 3.21 for the producer.

• (2)

  The records must also show, for farmed prawns that are not exported by the producer:

  • (a)

    the total weight delivered, other than for storage, by the producer to another person; and

  • (b)

    the total weight sold by the producer; and

  • (c)

    the total weight used by the producer in the production of other goods; and

  • (d)

    the amount of levy payable; and

  • (e)

    the amount of levy paid.

• (3)

  The records must also show, for farmed prawns that are exported by the producer:

  • (a)

    the total weight; and

  • (b)

    the amount of charge payable; and

  • (c)

    the amount of charge paid.

Penalty:   10 penalty units.

3.20What records must be kept — exporting agents

 A person who exports farmed prawns on behalf of a producer in a levy year must keep records showing, for each quarter of the levy year:

• (a)

  for each producer on whose behalf the person exported farmed prawns:

  • (i)

    the personal details mentioned in clause 3.21 for the producer; and

  • (ii)

    the total weight of farmed prawns exported; and

  • (iii)

    the amount of charge payable for the farmed prawns; and

  • (iv)

    the amount of charge paid for the farmed prawns; and

• (b)

  the total weight of farmed prawns exported by the person; and

• (c)

  the total amount of charge payable for the farmed prawns; and

• (d)

  the total amount of charge paid for the farmed prawns; and

• (e)

  bills of lading or similar documents showing details of the farmed prawns exported.

Penalty:   10 penalty units.

3.21Personal details

 For paragraphs 3.13 (1) (a) and 3.17 (a), subclause 3.19 (1), and subparagraph 3.20 (a) (i), 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 postal address; and

• (d)

  the person’s ABN, if any; and

• (e)

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

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, 110, 114 and 153.

2. Notified in the Commonwealth of Australia Gazette