Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 7) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 7)1

Statutory Rules 2002 No. 2952

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 November 2002

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

WARREN TRUSS

Minister for Agriculture, Fisheries and Forestry

1Name of Regulations

These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 7).

2Commencement

These Regulations commence on 1 January 2003.

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 37

insert at the end

Part 6Sugar

6.1Application

This Part applies to leviable sugar and chargeable sugar.

Note The purpose of the levy and charge imposed on sugar under the Excise Levies Act and the Customs Charges Act (see Part 6 of Schedule 27 to the Excise Levies Regulations and Part 4 of Schedule 14 to the Customs Charges Regulations) is to fund the Commonwealth Government’s Sugar Industry Reform Program. It is intended to collect the levy and charge until the financial requirements of the Program (including administrative costs) are met.

6.2Definitions for Part 6

buyer means a person who buys refined sugar from a seller.

chargeable sugar means sugar on which charge is imposed by Part 4 of Schedule 14 to the Customs Charges Regulations.

leviable sugar means sugar on which levy is imposed by Part 6 of Schedule 27 to the Excise Levies Regulations.

personal details has the same meaning as in clause 1.1 of Schedule 22.

refined sugar means sugar in a form that is suitable for:

1. (a)

   being prepared and packaged for retail sale; or

2. (b)

   being used as an ingredient in the production of goods for human consumption.

retail-packaged sugar has the meaning given by clause 6.1 of Schedule 27 to the Excise Levies Regulations.

seller means a person (including an importer) who sells refined sugar.

6.3What is a levy year

For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for leviable sugar and chargeable sugar is a financial year.

6.4Prescribed goods — refined sugar

For paragraph (a) of the definition of prescribed goods or services in subsection 4 (1) of the Collection Act, refined sugar that is produced in, or imported into, Australia is identified as goods used in subjecting leviable sugar to a process in the course of:

1. (a)

   its production or preparation for sale; or

2. (b)

   its use in the production of other goods.

Note Paragraph (a) 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 goods or services identified by the regulations as goods or services used in subjecting those products to a process in the course of:

(a) their production or their preparation for sale; or

(b) their use in the production of other goods.

6.5Who is a producer

1. (1)

   For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

   1. (a)

      leviable sugar is prescribed; and

   2. (b)

      for retail-packaged sugar — the producer is taken to be:

      1. (i)

         the buyer who purchases the refined sugar to produce the retail-packaged sugar; or

      2. (ii)

         in the case of a person who produces or imports refined sugar and uses that sugar to produce the retail-packaged sugar — that person; and

   3. (c)

      for sugar that is an ingredient in goods for human consumption that are produced in Australia — the producer is taken to be the manufacturer of the goods.

Note Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, in the case of a product prescribed for the purposes of that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

1. (2)

   For paragraph (ga) of the definition of producer in subsection 4 (1) of the Collection Act, chargeable sugar is prescribed.

Note Paragraph (ga) of the definition of producer in subsection 4 (1) of the Collection Act provides that, in the case of a product prescribed for the purposes of that paragraph, producer means the person who imports the product.

6.6When is an amount on account of levy due for payment — sellers

For subsection 9 (1) of the Collection Act, the prescribed period is 28 days after the end of the month in which an 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 of refined sugar who receives an amount on account of levy or penalty from the buyer of the refined sugar must pay the amount to the Commonwealth.

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

6.7When is an amount on account of levy due for payment — buyers

For subsection 9 (2) of the Collection Act, the prescribed period is the period ending on the earlier of the following:

1. (a)

   when the first payment for the refined sugar, whether the payment represents the whole, or part only, of the purchase price for the refined sugar, is made;

2. (b)

   the end of the twenty-first day after that first payment is due.

Note 1 This is the period, under subsection 9 (2) of the Collection Act, within which a buyer of refined sugar must pay to the seller of the refined sugar an amount on account of levy and any penalty imposed by section 15 of the Collection Act.

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

6.8When is levy or charge due for payment — producers

1. (1)

   This clause applies to:

   1. (a)

      a producer of leviable sugar other than a buyer who is required, under subsection 9 (2) of the Collection Act, to pay to a seller an amount on account of levy on the leviable sugar; and

   2. (b)

      a producer of chargeable sugar.

2. (2)

   For section 6 of the Collection Act, levy payable on leviable sugar, or charge payable on chargeable sugar, by the producer for a month is due for payment by the end of the last day on which the return for the month must be lodged under clause 6.11.

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

6.9Notice that levy is payable

A seller must, before levy becomes due to be paid, inform the buyer, either on the invoice for the sale of the refined sugar or in some other way:

1. (a)

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

2. (b)

   of the amount payable.

Note Under subsection 9 (3) of the Collection Act, if a buyer does not intend to use prescribed goods to produce leviable products and informs the seller in writing to this effect, the buyer does not have to provide to the seller an amount on account of levy.

6.10Who must lodge a return

Each of the following persons, being a person who becomes liable to pay levy or charge for a month, must lodge a return for a month:

1. (a)

   a seller to whom subsection 9 (1) of the Collection Act applies;

2. (b)

   a producer to whom clause 6.8 of this Part applies.

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

6.11When must a return be lodged

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

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

6.12What must be included in a return — sellers

In addition to the information required by regulation 10, a return for a month lodged by a seller to whom subsection 9 (1) of the Collection Act applies must state, in respect of the month:

1. (a)

   the total amount, in kilograms, of refined sugar sold by the seller to a buyer who purchased it for the purpose of producing leviable sugar; and

Note Under subsection 9 (3) of the Collection Act, if a buyer does not intend to use prescribed goods to produce leviable products and informs the seller in writing to this effect, the buyer does not have to provide to the seller an amount on account of levy.

1. (b)

   the total amount, in kilograms, of refined sugar sold by the seller to a buyer, being:

   1. (i)

      refined sugar in relation to which the seller received a written notice from the buyer informing the seller that the buyer does not intend to use the refined sugar to produce leviable sugar; or

   2. (ii)

      sugar that is exempt from levy under clause 6.5 of Schedule 27 to the Excise Levies Regulations; and

2. (c)

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

   1. (i)

      the amount on account of levy owing; and

   2. (ii)

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

   3. (iii)

      the personal details of the buyer from whom the amount was due.

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

6.13What must be included in a return — producers

1. (1)

   In addition to the information required by regulation 10, a return for a month lodged by a producer to whom paragraph 6.8 (1) (a) of this Part applies must state, in respect of the month:

   1. (a)

      the total amount, in kilograms, of refined sugar used by the producer to produce leviable sugar; and

   2. (b)

      the amount of levy payable; and

   3. (c)

      the amount of levy paid.

2. (2)

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

   1. (a)

      the total amount, in kilograms, of chargeable sugar imported by the producer; and

   2. (b)

      the amount of charge payable; and

   3. (c)

      the amount of charge paid.

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

6.14What records must be kept — sellers

1. (1)

   A seller must keep records showing, in respect of each month:

   1. (a)

      the total amount, in kilograms, of refined sugar sold by the seller to a buyer who purchased it for the purpose of producing leviable sugar; and

Note Under subsection 9 (3) of the Collection Act, if a buyer does not intend to use prescribed goods to produce leviable products and informs the seller in writing to this effect, the buyer does not have to provide to the seller an amount on account of levy.

1. (b)

   the amount on account of levy received by the seller within the period mentioned in clause 6.7 of this Part; and

2. (c)

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

   1. (i)

      the amount on account of levy owing; and

   2. (ii)

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

   3. (iii)

      the personal details of the buyer from whom the amount was due; and

3. (d)

   for sales of refined sugar to which subsection 9 (3) of the Collection Act applies:

   1. (i)

      the amount, in kilograms, of the refined sugar; and

   2. (ii)

      the personal details of each buyer; and

4. (e)

   for sales of refined sugar that is exempt from levy under clause 6.5 of Schedule 27 to the Excise Levies Regulations:

   1. (i)

      the amount, in kilograms, of the refined sugar; and

   2. (ii)

      the personal details of each buyer.

Penalty: 10 penalty units.

1. (2)

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

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

6.15What records must be kept — buyers

1. (1)

   A buyer must keep records showing, in respect of each month:

   1. (a)

      for purchases of refined sugar to which subsection 9 (2) of the Collection Act applies — each amount on account of levy paid to the seller; and

   2. (b)

      for purchases of refined sugar to which subsection 9 (3) of the Collection Act applies or sugar that is exempt from levy under clause 6.5 of Schedule 27 to the Excise Levies Regulations — the purposes for which the sugar was used.

Penalty: 10 penalty units.

Note Under subsection 9 (3) of the Collection Act, if a buyer does not intend to use prescribed goods to produce leviable products and informs the seller in writing to this effect, the buyer does not have to provide to the seller an amount on account of levy.

1. (2)

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

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

6.16What records must be kept — producers

1. (1)

   A producer to whom paragraph 6.8 (1) (a) of this Part applies must keep records showing, in respect of each month:

   1. (a)

      the total amount, in kilograms, of refined sugar used by the producer to produce leviable sugar; and

   2. (b)

      the amount of levy payable on the leviable sugar; and

   3. (c)

      the amount of levy paid by the producer on the leviable sugar.

Penalty: 10 penalty units.

1. (2)

   A producer of chargeable sugar must keep records showing, in respect of each month:

   1. (a)

      the total amount, in kilograms, of chargeable sugar imported by the producer; and

   2. (b)

      the amount of charge payable on the sugar; and

   3. (c)

      the amount of charge paid by the producer on the sugar.

Penalty: 10 penalty units.

1. (3)

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

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

6.17Refund of levy

1. (1)

   An application for a refund of levy paid on sugar in a month, or any longer period that the Secretary considers appropriate, must:

   1. (a)

      be in writing; and

   2. (b)

      be in a form approved by the Secretary.

2. (2)

   The application must:

   1. (a)

      set out, for the month, or other period:

      1. (i)

         the amount of levy the applicant believes should be refunded; and

      2. (ii)

         the reasons for the refund; and

   2. (b)

      include a declaration, signed by the applicant, stating that:

      1. (i)

         the sugar on which the levy was paid was not leviable sugar; or

      2. (ii)

         the sugar on which the levy was paid was exported (whether as retail-packaged sugar or as an ingredient in goods for human consumption).

Note A refund may be payable under section 18 of the Collection Act if levy is paid on sugar that is not used to produce leviable sugar or is exempt from levy under clause 6.5 of Schedule 27 to the Excise Levies Regulations.

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, 156, 193, 288 and 291.

2. Notified in the Commonwealth of Australia Gazette