Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 10) (Cth)

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Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 10)1

Statutory Rules 2003 No. 2892

I, PHILIP MICHAEL JEFFERY, 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 20 November 2003

P. M. JEFFERY

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 2003 (No. 10).

2Commencement

These Regulations commence on 1 January 2004.

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, Part 1

substitute

Part 1Macropods

1.1Application

This Part applies to macropods.

Note The collection requirements for NRS excise levy on kangaroos (there is no NRS levy on other macropods), are set out in Part 7 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

1.2Definitions for Part 1

In this Part:

macropod has the meaning given in Part 1 of Schedule 27 to the Excise Levies Regulations.

levy means levy imposed on the processing of macropods under Part 1 of Schedule 27 to the Excise Levies Regulations.

1.3What is a levy year

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

1.4Who is a producer

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

  1. (a)

    macropods are prescribed; and

  2. (b)

    if a macropod is processed at only 1 processing establishment — the proprietor of that processing establishment is taken to be the producer of the macropod; and

  3. (c)

    if a macropod is partly processed at each of 2 or more processing establishments — the proprietor of the processing establishment at which the macropod was last processed is taken to be the producer of the macropod.

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

1.5When is levy due for payment — people who lodge monthly returns

For section 6 of the Collection Act, levy payable on macropods for a month is due for payment on the last day on which the return for the month must be lodged under clause 1.7.

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

1.6Who must lodge a monthly return

  1. (1)

    A producer must lodge a return for a month if, in the month, the producer processed macropods on which levy is payable.

  2. (2)

    However, a person mentioned in subclause (1) need not lodge monthly returns for a levy year if:

    1. (a)

      the person has applied under clause 1.12 for an exemption for the levy year and has not received notice of the Secretary’s decision; or

    2. (b)

      the Secretary has granted the person an exemption for the levy year under clause 1.14, or has continued the person’s exemption under clause 1.15; or

    3. (c)

      the Secretary is required under clause 1.15 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

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

1.7When must a monthly 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.

1.8When is levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, levy payable on macropods for a levy year is due for payment on the last day on which the return for the levy year must be lodged under clause 1.10.

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

1.9Who must lodge an annual return

A producer who processes macropods in a levy year and is exempt from lodging monthly returns for the levy year must lodge a return for the levy year.

1.10When 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.

1.11What must be included in a return

  1. (1)

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

    1. (a)

      if the full name or business address of the processing establishment of which the producer is proprietor is different to that of the producer, the details mentioned in subclause (2) for the processing establishment; and

    2. (b)

      how many macropods intended for:

      1. (i)

        human consumption; and

      2. (ii)

        animal consumption;

on which levy is payable were processed; and

  1. (c)

    how much levy was payable on the macropods; and

  2. (d)

    how much levy was paid on the macropods; and

  3. (e)

    the number of macropods harvested in each State.

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

  1. (2)

    For paragraph (1) (a), the details are:

    1. (a)

      the full name of the processing establishment; and

    2. (b)

      the business or residential address (not the address of a post office box or post office bag) of the processing establishment; and

    3. (c)

      the ABN, if any, of the processing establishment; and

    4. (d)

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

1.12Exemption from lodging monthly returns

A person may apply for exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the total amount of levy that the person is, or is likely to be, liable to pay in the levy year is likely to be less than $750.

1.13Form of application for exemption

  1. (1)

    An application for an exemption from the requirement to lodge monthly returns for a levy year must:

    1. (a)

      set out the following details:

      1. (i)

        the applicant’s full name;

      2. (ii)

        the applicant’s business or residential address (not the address of a post office box or post office bag);

      3. (iii)

        if the applicant has a post office box or post office bag address — that address;

      4. (iv)

        the applicant’s ABN;

      5. (v)

        if the applicant is a company and does not have an ABN — its ACN; and

    2. (b)

      include a statement to the effect that the applicant is, or is likely to be, liable to pay levy for that levy year; and

    3. (c)

      include a statement to the effect that the applicant believes that the total amount of levy that the applicant is, or is likely to be, liable to pay is likely to be less than $750 in that levy year.

  2. (2)

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

1.14Grant or refusal of exemption

  1. (1)

    The Secretary must, within 14 days after receiving an application:

    1. (a)

      decide whether to grant the exemption; and

    2. (b)

      give to the applicant written notice of the decision.

  2. (2)

    In deciding whether to grant an exemption, the Secretary must have regard to:

    1. (a)

      information available to the Secretary about the amount of levy that the applicant is, or is likely to be, liable to pay for the next levy year; and

    2. (b)

      the amount of levy that the applicant was liable to pay for the immediately preceding levy year.

1.15Continuation of exemption

  1. (1)

    If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return:

    1. (a)

      decide whether to continue the exemption for the next levy year; and

    2. (b)

      give the person written notice of the decision.

  2. (2)

    In deciding whether to continue an exemption, the Secretary must have regard to:

    1. (a)

      information available to the Secretary about the amount of levy that the person is, or is likely to be, liable to pay for the next levy year; and

    2. (b)

      the amount of levy that the person was liable to pay for the levy year to which the annual return relates.

1.16When must a monthly return be lodged if exemption refused or discontinued

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 month of the year:

  1. (a)

    if the month ended before the person received the notice — within 28 days of receiving the notice; and

  2. (b)

    otherwise — within 28 days after the end of the month.

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

1.17What records must be kept

  1. (1)

    A producer must keep records showing, for each month:

    1. (a)

      how many macropods intended for:

      1. (i)

        human consumption; and

      2. (ii)

        animal consumption;

on which levy is payable are processed by the producer on each day of the month; and

  1. (b)

    how many macropods intended for:

    1. (i)

      human consumption; and

    2. (ii)

      animal consumption;

on which levy is payable are processed by the producer during the month; and

  1. (c)

    the number of macropods harvested in each State.

Penalty: 10 penalty units.

Note For offences in relation to how long must records be kept, see regulation 12.

  1. (2)

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

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

1.18Review of decisions

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

  1. (a)

    refusing under paragraph 1.14 (1) (a) to grant an exemption; or

  2. (b)

    refusing under paragraph 1.15 (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, 69, 108, 156, 193, 288, 291, 295 and 308; 2003 Nos. 12, 29, 137, 140, 143, 209, 217, 222 and 226.

2. Notified in the Commonwealth of Australia Gazette

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