Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 4) (Cth)

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Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 4)1

Statutory Rules 2002 No. 1932

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 Act1991.

Dated 22 August 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. 4).

2Commencement

These Regulations commence on 1 October 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 19

insert

Part 20Table grapes

20.1Application

This Part applies to table grapes.

20.2Definitions for Part 20

In this Part:

chargeable table grapes means table grapes on which charge is imposed.

deal means sell, buy or export.

exporter, for chargeable table grapes, means the producer of the table grapes within the meaning of 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 chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

fresh grapes means grapes containing not less than 60% of moisture by mass.

leviable table grapes means table grapes that are not exempt from levy under clause 20.2 of Schedule 15 to the Excise Levies Regulations.

retail sale, for a sale of table grapes by a producer, means a sale by the producer of the table grapes except a sale:

  1. (a)

    to a first purchaser; or

  2. (b)

    through a selling agent, buying agent or exporting agent; or

  3. (c)

    at a wholesale produce market.

table grapes means fresh grapes other than fresh grapes that are prescribed goods on which levy is imposed under Schedule 13 or 26 to the Excise Levies Act.

Note 1 Fresh grapes destined for processing as wine or preserved product are dealt with under Schedule 13 or 26 to the Excise Levies Act.

Note 2 Table grapes are chargeable horticultural products — see Part 20 of Schedule 10 to the Customs Charges Regulations.

Note 3 Table grapes are leviable horticultural products — see Part 20 of Schedule 15 to the Excise Levies Regulations.

20.3What is a levy year

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

20.4Who is a producer

For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, table grapes 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

  1. (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.

20.5Liability of intermediaries — exporting agents

For subsection 7 (3) of the Collection Act, table grapes 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.

20.6When is charge or levy due for payment — people who lodge quarterly returns

For section 6 of the Collection Act, charge or levy payable on table grapes for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 20.8.

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

20.7Who must lodge a quarterly return

The following persons must lodge a return for a quarter:

  1. (a)

    a first purchaser who buys table grapes in the quarter;

  2. (b)

    a buying agent who buys table grapes in the quarter;

  3. (c)

    a selling agent who sells table grapes in the quarter;

  4. (d)

    an exporter who exports table grapes in the quarter;

  5. (e)

    an exporting agent who exports table grapes in the quarter;

  6. (f)

    a producer who sells table grapes other than by retail sale in the quarter.

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

20.8When 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.

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

20.9When is charge or levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on table grapes for a levy year is due for payment on the last day on which the annual return for the levy year must be lodged under clause 20.11.

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

20.10Who must lodge an annual return

A producer who sells leviable table grapes by retail sale in a levy year must lodge a return for the levy year.

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

20.11When 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 For offences in relation to returns, see section 24 of the Collection Act.

20.12What 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:

  1. (a)

    the quantity of leviable and chargeable table grapes dealt with by the person lodging the return; and

  2. (b)

    the amount of levy and charge payable for the table grapes; and

  3. (c)

    the amount of levy and charge paid by that person for the table grapes.

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

20.13What records must be kept — producers

  1. (1)

    A producer must keep records showing, in respect of each quarter, or levy year, as the case requires:

    1. (a)

      the quantity of table grapes sold by the producer by retail sale; and

    2. (b)

      the amount of levy payable on the table grapes; and

    3. (c)

      the amount of levy paid by the producer for the table grapes.

      Penalty: 10 penalty units.

  2. (2)

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

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

20.14What records must be kept — first purchasers and buying agents

  1. (1)

    A first purchaser and a buying agent must keep records showing, in respect of each quarter:

    1. (a)

      the quantity of table grapes bought by the first purchaser or agent; and

    2. (b)

      the amount of levy payable on the table grapes; and

    3. (c)

      the amount of levy paid by the first purchaser or agent for the table grapes.

      Penalty: 10 penalty units.

  2. (2)

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

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

20.15What records must be kept — exporters and exporting agents

  1. (1)

    An exporter or exporting agent must keep records showing, in respect of each quarter:

    1. (a)

      the quantity of table grapes exported by the exporter or agent; and

    2. (b)

      the amount of charge payable on the table grapes; and

    3. (c)

      the amount of charge paid by the exporter or agent for the table grapes.

      Penalty: 10 penalty units.

  2. (2)

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

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

20.16What records must be kept — selling agents

  1. (1)

    A selling agent must keep records showing, in respect of each quarter:

    1. (a)

      the quantity of table grapes sold by the agent; and

    2. (b)

      the amount of levy payable on the table grapes; and

    3. (c)

      the amount of levy paid by the agent for the table grapes.

      Penalty: 10 penalty units.

  2. (2)

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

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

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, 69, 108 and 156.

2. Notified in the Commonwealth of Australia Gazette

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