Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 2) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 2)1

Statutory Rules 2002 No. 1082

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 May 2002

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 2002 (No. 2).

2Commencement

 These Regulations commence on 1 July 2002.

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]Schedule 22, Part 1, clause 1.1, after definition of levy

insert

personal details, for a person, means:

• (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)

  if the person has a post office box address or post office bag address — that 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.

[2]Schedule 22, paragraph 15.6 (b), except the note

substitute

• (b)

  if a return for the quarter is not lodged within the period mentioned in clause 15.8 — on the last day of that period.

[3]Schedule 22, paragraph 17.1 (c)

substitute

• (c)

  hard onions (being bulbs of the species Allium cepa); or

[4]Schedule 22, after Part 18

insert

Part 19Hard onions

19.1Application

 This Part applies to hard onions.

19.2Definitions for Part 19

 In this Part:

chargeable onionsmeans hard onions on which charge is imposed.

deal means sell, buy, process or export.

hard onionmeans a bulb of the species Allium cepa.

intermediary amount means an amount that a person is liable to pay for hard onions because of subsection 7 (1), (2) or (3) of the Collection Act.

leviable onions means hard onions on which levy is imposed.

quarter means the period of 3 months ending on the last day of March, June, September or December in a year.

retail sale means a sale of hard onions by a producer, except a sale:

• (a)

  to a buying agent or through a selling agent; or

• (b)

  to a first purchaser (including an exporter or a processor); or

• (c)

  to an exporting agent.

Note 1   Hard onions are chargeable horticultural products — see Part 19 of Schedule 10 to the Customs Charges Regulations.

Note 2   Hard onions are leviable horticultural products — see Part 19 of Schedule 15 to the Excise Levies Regulations.

19.3What is a levy year

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

• (a)

  the period beginning on 1 July 2002 and ending at the end of 31 December 2002; and

• (b)

  after that period — a calendar year.

Note   Calendar year is a period of 12 months commencing on 1 January: see paragraph 22 (1) (h) of the Acts Interpretation Act 1901.

19.4Who is a producer

 For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, hard onions 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. (Hard onions are chargeable horticultural products under Part 19 of Schedule 10 to the Customs Charges Regulations).

19.5Liability of intermediaries — exporting agents

 For subsection 7 (3) of the Collection Act, chargeable onions are prescribed.

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, 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 subsection 15 (1) of the Collection Act in relation to that charge.

19.6Liability of intermediaries — processors

 Hard onions are declared to be 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 this 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.

19.7When is charge or levy due for payment — people who lodge quarterly returns

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

• (a)

  if a return for the quarter is lodged within the period mentioned in clause 19.9 — 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 19.9 — on the last day of that period.

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

19.8Who must lodge a quarterly return

• (1)

  The following persons must lodge a return for a quarter:

  • (a)

    a selling agent who sells hard onions in the quarter;

  • (b)

    a buying agent who buys hard onions in the quarter;

  • (c)

    a first purchaser who buys hard onions in the quarter;

  • (d)

    a processor who buys hard onions in the quarter;

  • (e)

    an exporter who exports hard onions in the quarter;

  • (f)

    an exporting agent who exports hard onions in the quarter.

Note   For offences in relation to returns, 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 under clause 19.14 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 19.16, or has continued the person’s exemption under clause 19.17; or

  • (c)

    the Secretary is required, under clause 19.17, to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

19.9When 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 offences in relation to returns, see section 24 of the Collection Act.

19.10When is charge or levy due for payment — people who lodge annual returns

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

• (a)

  if a return for the year is lodged before the day mentioned in clause 19.12 — 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 19.12 — on that day.

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

19.11Who must lodge an annual return

 A return for a levy year must be lodged by:

• (a)

  a person who:

  • (i)

    in relation to a quarter in the levy year, is mentioned in subclause 19.8 (1); and

  • (ii)

    is exempt from lodging quarterly returns in the levy year under clause 19.16 or 19.17; and

• (b)

  a producer who sells hard onions by retail sale in the levy year.

Note   For offences in relation to returns, see section 24 of the Collection Act.

19.12When must an annual return be lodged

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

Note   For offences in relation to returns, see section 24 of the Collection Act.

19.13What 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)

  for leviable onions dealt with by the person lodging the return:

  • (i)

    the quantity, in tonnes, of hard onions; and

  • (ii)

    the amount of levy payable for the onions; and

  • (iii)

    the amount of levy paid by the person for the onions, noting separately the amount paid as an intermediary amount; and

• (b)

  for chargeable onions dealt with by the person lodging the return:

  • (i)

    the quantity, in tonnes, of hard onions; and

  • (ii)

    the amount of charge payable for the onions; and

  • (iii)

    the amount of charge paid by the person for the onions, noting separately the amount paid as an intermediary amount.

Note   For offences in relation to returns, see section 24 of the Collection Act.

19.14Exemption from lodging quarterly returns

• (1)

  A person may apply for exemption from the requirement to lodge quarterly returns in a levy year if the person has reasonable grounds for believing that the quantity of hard onions with which the person will, or is likely to, deal in the year is less than 1 250 tonnes.

• (2)

  A reference in subclause (1) to the quantity of hard onions with which a person will, or is likely to, deal in a levy year is a reference to:

  • (a)

    any quantity of hard onions for which the person is, or may become, liable to pay charge or levy for the year; and

  • (b)

    any quantity of hard onions for which the person is, or may become, liable to pay an amount under subsection 7 (1), (2) or (3) of the Collection Act.

19.15Form of application for exemption

• (1)

  An application for exemption must include:

  • (a)

    the applicant’s personal details; and

  • (b)

    a statement to the effect that:

    • (i)

      the applicant is, or may become, liable to pay charge or levy on hard onions for the levy year; or

    • (ii)

      the applicant is, or may become, liable to pay an intermediary amount on hard onions for the levy year; and

  • (c)

    a statement to the effect that the applicant believes that the quantity of hard onions for which the applicant is, or may become, liable to pay charge or levy for the levy year will be less than 1 250 tonnes.

• (2)

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

19.16Grant 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 from the requirement to lodge quarterly returns for a levy year, the Secretary must have regard to:

  • (a)

    the amount of charge or levy, or intermediary amount, payable by the applicant for the preceding levy year; and

  • (b)

    any information that is available to the Secretary about the amount of liability the applicant is likely to incur under subsection 7 (1), (2) or (3) of the Collection Act in the levy year to which the application relates.

19.17Continuation of exemption

• (1)

  If a person who is exempt from lodging quarterly returns in 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 charge or levy, or intermediary amount, payable by the applicant for the preceding levy year; and

  • (b)

    any information that is available to the Secretary about the amount of liability the applicant is likely to incur under subsection 7 (1), (2) or (3) of the Collection Act in the next levy year.

19.18When must a quarterly return be lodged if exemption refused or not continued

 If a person receives notice of a refusal to grant, or of a refusal to continue, an exemption from the requirement to lodge quarterly returns in a levy year, the person must lodge a return for each quarter in 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.

Note   For offences in relation to returns, see section 24 of the Collection Act.

19.19What records must be kept

• (1)

  A producer who, in a quarter or levy year, is liable to pay levy or charge on hard onions must keep a record, for the quarter or levy year, of:

  • (a)

    the quantity, in tonnes, of hard onions the producer dealt with in the quarter or levy year; and

  • (b)

    the amount of charge payable on the export of hard onions; and

  • (c)

    the amount of charge paid on the export of hard onions; and

  • (d)

    the amount of levy payable on hard onions; and

  • (e)

    the amount of levy paid on hard onions; and

  • (f)

    the name and business or residential address of each other person with whom the producer dealt with hard onions (except by retail sale); and

  • (g)

    the quantity, in tonnes, of hard onions for export the producer dealt with in the quarter or levy year; and

  • (h)

    the quantity, in tonnes, of hard onions, other than hard onions for export, the producer dealt with (except by retail sale); and

  • (i)

    the quantity, in tonnes, of hard onions the producer sold by retail sale.

    Penalty:   10 penalty units.

• (2)

  A person mentioned in subclause 19.8 (1) who is liable to pay an amount for hard onions must keep a record, for each quarter or levy year, of:

  • (a)

    the quantity, in tonnes, of hard onions the person dealt with in the quarter or levy year; and

  • (b)

    any intermediary amount payable for the hard onions; and

  • (c)

    any intermediary amount paid for the hard onions; and

  • (d)

    the name and business or residential address of each other person with whom the person dealt with hard onions (except by retail sale); and

  • (e)

    the quantity, in tonnes, of hard onions for export the person dealt with in the quarter or levy year; and

  • (f)

    the quantity, in tonnes, of hard onions the person dealt with in the quarter or levy year, other than hard onions:

    • (i)

      for export; or

    • (ii)

      dealt with by retail sale; and

  • (g)

    the quantity, in tonnes, of hard onions the person sold by retail sale in the quarter or levy year.

    Penalty:   10 penalty units.

• (3)

  In recording a dealing for this regulation, the kind of dealing must be described.

• (4)

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

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

Note 2   For requirements regarding records in relation to NRS levies, see Division 3 of Part 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

19.20Review of decisions

 A person may apply to the Administrative Appeals Tribunal for the review of a decision by the Secretary:

• (a)

  refusing under paragraph 19.16 (1) (a) to grant an exemption; or

• (b)

  refusing under paragraph 19.17 (1) (a) to continue an exemption.

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, 235 and 261; 2002 Nos. 60 and 69.

2. Notified in the Commonwealth of Australia Gazette