Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 6) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 6)1

Statutory Rules 2001 No. 2612

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 27 September 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. 6).

2Commencement

 These Regulations commence on 1 January 2002.

3Amendment of Primary Industries Levies and Charges Collection Regulations 1991

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

Schedule 1Amendment

(regulation 3)

  

[1]Schedule 22, after Part 17

insert

Part 18Agaricus mushrooms

18.1Application

 This Part applies to Agaricus mushrooms.

18.2Definitions for Part 18

 In this Part:

Agaricus mushroom means the fruiting body of the Agaricus genus of cultivated fungi.

buyer means a person who buys mushroom spawn from a seller.

mushroom spawn means Agaricus spp mycelia contained in a medium and used for the inoculation of phase 2 substrate, including (but not limited to) grain spawn, casing inoculum and inoculated supplement.

overseas seller means a seller who sells mushroom spawn outside Australia.

seller means a person who sells mushroom spawn.

Note 1   Paragraph (hb) of the definition of producer in subsection 4 (1) of the Collection Act provides that in the case of a collection product that will, for the purpose of the imposition of levy under subclause 2 (2) of Schedule 15 to the Excise Levies Act, be presumed to have been produced in Australia, producer means the person who would, if the collection product presumed to be produced were actually produced, be taken to be the grower of the product.

Note 2   Clause 18.3 of Part 18 of Schedule 15 to the Excise Levies Regulations provides that, for subclause 2 (2) of Schedule 15 to the Excise Levies Act, the amount of Agaricus mushrooms presumed to be produced in Australia is to be determined by reference to the number of kilograms of mushroom spawn purchased or produced for use in the production of the Agaricus mushrooms.

Note 3   Agaricus mushrooms are leviable horticultural products — see Part 18 of Schedule 15 to the Excise Levies Regulations.

18.3What is a levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for Agaricus mushrooms is:

• (a)

  for the first levy year — the period beginning on 1 January 2002 and ending on 30 June 2002; and

• (b)

  for a later levy year — a financial year.

18.4Time of purchase

 Mushroom spawn are taken to be purchased when the purchase price is due to be paid.

18.5Mushroom spawn are prescribed goods or services

 For paragraph (b) of the definition of prescribed goods or services in subsection 4 (1) of the Collection Act, mushroom spawn are identified as goods used in the production of mushrooms.

Note 1   Paragraph (b) of the definition of prescribed goods or services in subsection 4 (1) of the Collection Act provides that prescribed goods or services, for a collection product of a particular kind, means, if those products are of a kind that will, for the imposition of levy under subclause 2 (2) of Schedule 15 to the Excise Levies Act, be presumed to have been produced in Australia, goods identified by the regulations as goods used in the production of those products.

Note 2   Clause 18.3 of Part 18 of Schedule 15 to the Excise Levies Regulations provides that, for subclause 2 (2) of Schedule 15 to the Excise Levies Act, the amount of Agaricus mushrooms presumed to be produced in Australia is to be determined by reference to the number of kilograms of mushroom spawn purchased for use in the production of the Agaricus mushrooms.

18.6When is an amount on account of levy due for payment — sellers

(1) This clause applies to a seller who:

• (a)

  sells mushroom spawn to a buyer; and

• (b)

  receives from the buyer an amount on account of levy or penalty.

(2) For subsection 9 (1) of the Collection Act, the prescribed period for the seller is 28 days after the end of the quarter in which the amount on account of levy or penalty is received.

Note 1   This is the period, under subsection 9 (1) of the Collection Act, within which a seller who receives an amount on account of levy or penalty from the person to whom the mushroom spawn were sold must pay the amount to the Commonwealth.

Note 2   For penalty for late payment, see section 15 of the Collection Act.

18.7When is an amount on account of levy due for payment — buyers

 For subsection 9 (2A) of the Collection Act, the prescribed period is the period ending on the day when the first payment of the purchase price for the mushroom spawn is due.

Note   This is the period, under subsection 9 (2A) of the Collection Act, within which a person who buys mushroom spawn must pay the seller an amount on account of levy.

18.8When is levy due for payment — producers

• (1)

  This clause applies to the following mushroom producers:

  • (a)

    a mushroom producer who produces and uses mushroom spawn for mushroom production;

  • (b)

    a mushroom producer who purchases mushroom spawn from an overseas seller and uses that mushroom spawn for mushroom production.

• (2)

  For section 6 of the Collection Act, levy payable by the mushroom producer is due for payment:

  • (a)

    for a mushroom producer mentioned in paragraph (1) (a) — 28 days after the end of the month in which the mushroom spawn are produced and used to produce mushrooms; and

  • (b)

    for a mushroom producer mentioned in paragraph (1) (b) — 28 days after the end of the month in which the mushroom spawn are purchased from an overseas seller and used to produce mushrooms.

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

18.9Notice that levy is payable

 A seller must include, in each invoice or sale note recording a sale of mushroom spawn to a buyer, a notice stating:

• (a)

  that, under subsection 9 (2A) of the Collection Act, the buyer must pay the seller an amount on account of levy; and

• (b)

  the amount payable; and

• (c)

  the date by which the amount must be paid.

18.10Who must lodge a return

 (1)A seller to whom subsection 9 (1) of the Collection Act applies must lodge a return for a quarter.

• (2)

  A mushroom producer to whom clause 18.8 applies must lodge a return for each month in which the mushroom spawn produced, or purchased from an overseas seller, by the mushroom producer was used by that producer to produce Agaricus mushrooms.

Note   The offence for clause 18.10 is section 24 of the Collection Act.

18.11When must a return be lodged

 (1)A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.

• (2)

  A return for a month must be lodged within 28 days after the end of the month to which it relates.

Note   The offence for clause 18.11 is section 24 of the Collection Act.

18.12What must be included in a quarterly return

• (1)

  In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter:

  • (a)

    the quantity, in kilograms, of mushroom spawn sold by the seller; and

  • (b)

    the amount received by the seller from the sale of mushroom spawn, less any amount attributable to the sale of mushroom spawn to which subsection 9 (3A) of the Collection Act applies; and

  • (c)

    the amount on account of levy received by the seller within the period mentioned in clause 18.7; and

  • (d)

    for each amount on account of levy received by the seller after it became due:

    • (i)

      the date when the amount on account of levy was due; and

    • (ii)

      the date when the amount was received; and

    • (iii)

      the details mentioned in subclause (2) for the person from whom the amount was received; and

  • (e)

    for each amount on account of levy due to have been paid to, but not received by, the seller:

    • (i)

      the amount on account of levy owing; and

    • (ii)

      the date when the amount was due to have been paid; and

    • (iii)

      the details mentioned in subclause (2) for the person from whom the amount was due.

Note   The offence for subclause 18.12 (1) is section 24 of the Collection Act.

• (2)

  For subparagraphs (1) (d) (iii) and (e) (iii), 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.

18.13What must be included in a monthly return

 In addition to the information required by regulation 10, a return for a month must state, in respect of the month:

• (a)

  for a return lodged by a mushroom producer mentioned in paragraph 18.8 (1) (a):

  • (i)

    the total quantity, in kilograms, of mushroom spawn previously produced and used in the levy year; and

  • (ii)

    the total quantity, in kilograms, of mushroom spawn produced and used that month; and

  • (iii)

    the combined total quantity, in kilograms, of mushroom spawn mentioned in subparagraphs (i) and (ii); and

• (b)

  for a return lodged by a mushroom producer mentioned in paragraph 18.8 (1) (b):

  • (i)

    the total quantity, in kilograms, of mushroom spawn previously purchased from an overseas seller and used in the levy year; and

  • (ii)

    the total quantity, in kilograms, of mushroom spawn purchased from an overseas seller and used that month; and

  • (iii)

    the combined total quantity, in kilograms, of mushroom spawn mentioned in subparagraphs (i) and (ii); and

• (c)

  the amount of levy payable for the month; and

• (d)

  the amount of levy paid for the month by the person lodging the return.

Note   The offence for clause 18.13 is section 24 of the Collection Act.

18.14What records must be kept — sellers

• (1)

  A seller must keep records setting out, in respect of each quarter:

  • (a)

    the total quantity, in kilograms, of mushroom spawn previously sold by the seller in the levy year; and

  • (b)

    the total quantity, in kilograms, of mushroom spawn sold by the seller in the quarter; and

  • (c)

    the combined total quantity, in kilograms, of mushroom spawn mentioned in paragraphs (a) and (b); and

  • (d)

    the total amount received by the seller from the sale of mushroom spawn in the quarter; and

  • (e)

    the amount received on account of levy and penalty from the sale of mushroom spawn in the quarter; and

  • (f)

    the details mentioned in subclauses (3) and (4) in respect of each quarter.

Penalty:   10 penalty units.

• (2)

  An offence against subclause (1) is an offence of strict liability.

Note Forstrict liability, see section 6.1 of the Criminal Code.

• (3)

  For sales of mushroom spawn to which subsection 9 (2A) of the Collection Act applies, the records must set out:

  • (a)

    the quantity, in kilograms, of mushroom spawn sold in each sale; and

  • (b)

    the amount received from each sale; and

  • (c)

    the amount received on account of levy and penalty from each sale; and

  • (d)

    for each amount on account of levy and penalty received:

    • (i)

      the sale to which the amount relates; and

    • (ii)

      the date when the amount was due; and

    • (iii)

      the date when the amount was received; and

    • (iv)

      the details mentioned in subclause (5) for the person from whom the amount was received.

• (4)

  For sales of mushroom spawn to which subsection 9 (3A) of the Collection Act applies, the records must:

  • (a)

    set out the total amount received from sales; and

  • (b)

    set out the details mentioned in subclause (5) for each buyer; and

  • (c)

    include a copy of the written notice from each buyer, stating that the buyer does not intend to use the mushroom spawn for producing mushrooms.

• (5)

  For subparagraph (3) (d) (iv) and paragraph (4) (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.

Note 1   A seller who is also a buyer must comply with the requirements of clause 18.15.

Note 2   A seller who is also a mushroom producer to whom clause 18.8 applies must comply with the requirements of clause 18.16.

18.15What records must be kept — buyers

 (1)A buyer must keep records setting out, in respect of each quarter:

• (a)

  for purchases of mushroom spawn to which subsection 9 (2A) of the Collection Act applies:

  • (i)

    the total quantity, in kilograms, of mushroom spawn previously purchased in the levy year; and

  • (ii)

    the total quantity, in kilograms, of mushroom spawn purchased in the quarter; and

  • (iii)

    the total amount paid for the mushroom spawn in the quarter; and

  • (iv)

    each amount on account of levy and penalty (if any) paid to the seller; and

• (b)

  for purchases of mushroom spawn to which subsection 9 (3A) of the Collection Act applies:

  • (i)

    the total amount paid for the mushroom spawn; and

  • (ii)

    the purposes for which the mushroom spawn are intended to be used; and

  • (iii)

    a copy of the written notice to the seller, stating that the buyer does not intend to use the mushroom spawn for producing mushrooms.

Penalty:   10 penalty units.

• (2)

  An offence against subclause (1) is an offence of strict liability.

Note 1 Forstrict liability, see section 6.1 of the Criminal Code.

Note 2   A buyer who is also a seller must comply with the requirements of clause 18.14.

Note 3   A buyer who is also a mushroom producer to whom clause 18.8 applies must comply with the requirements of clause 18.16.

18.16What records must be kept — producers

• (1)

  A mushroom producer mentioned in paragraph 18.8 (1) (a) must keep records setting out, in respect of each month:

  • (a)

    the total quantity, in kilograms, of mushroom spawn previously produced and used in the levy year; and

  • (b)

    the total quantity, in kilograms, of mushroom spawn produced and used in the month; and

  • (c)

    the total amount of levy and penalty (if any) payable for mushroom spawn produced and used for the month; and

  • (d)

    the total amount of levy and penalty (if any) paid for mushroom spawn produced and used for the month.

Penalty:   10 penalty units.

• (2)

  A mushroom producer mentioned in paragraph 18.8 (1) (b) must keep records setting out, in respect of each month:

  • (a)

    the total quantity, in kilograms, of mushroom spawn previously purchased from an overseas seller and used in the production of mushrooms in the levy year; and

  • (b)

    the total quantity, in kilograms, of mushroom spawn purchased from an overseas seller and used in the production of mushrooms in the month; and

  • (c)

    the total amount of levy and penalty (if any) payable for mushroom spawn purchased from an overseas seller and used in the production of mushrooms for the month; and

  • (d)

    the total amount of levy and penalty (if any) paid for mushroom spawn purchased from an overseas seller and used in the production of mushrooms for the month.

Penalty:   10 penalty units.

• (3)

  An offence against subclause (1) or (2) is an offence of strict liability.

Note 1 Forstrict liability, see section 6.1 of the Criminal Code.

Note 2   A mushroom producer who is also a seller must comply with the requirements of clause 18.14.

Note 3   A mushroom producer who is also a buyer must comply with the requirements of clause 18.15.

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, 153 and 235.

2. Notified in the Commonwealth of Australia Gazette