Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 12) (Cth)

Case
No judgment structure available for this case.

Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 12)1

Statutory Rules 2003 No. 3342

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 18 December 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. 12).

2Commencement

These Regulations commence on 1 February 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 22, after Part 22

insert

Part 23Lychees

23.1Application

This Part applies to lychees.

23.2Definitions for Part 23

In this Part:

chargeable lychees means lychees on which charge is imposed.

deal means sell, buy or export.

exporter, for chargeable lychees, means the producer of the lychees 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.

leviable lychees means lychees that are not exempt from levy under clause 23.3 of Schedule 15 to the Excise Levies Regulations.

lychee means fruit of the tree Litchi chinensis.

retail sale, for a sale of lychees by a producer, means a sale by the producer of the lychees 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.

Note 1 Lychees are chargeable horticultural products — see Part 23 of Schedule 10 to the Customs Charges Regulations.

Note 2 Lychees are leviable horticultural products — see Part 23 of Schedule 15 to the Excise Levies Regulations.

23.3What is a levy year

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

23.4What is not a process

For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for lychees:

  1. (a)

    cleaning;

  2. (b)

    sorting;

  3. (c)

    grading;

  4. (d)

    packing.

23.5Who is a processor

Lychees are declared to be a product to which paragraph (b) of the definition ofprocessor in subsection 4 (1) of the Collection Act applies.

Note Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

23.6Who is a producer

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

23.7Liability of intermediaries — exporting agents

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

23.8Liability of intermediaries — processors

Lychees 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.

23.9When is charge or levy due for payment — people who lodge monthly returns

For section 6 of the Collection Act, charge or levy payable on lychees for a month is due for payment 28 days after the end of the month to which the levy or charge relates.

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

23.10Who must lodge a monthly return

The following persons must lodge a return for a month:

  1. (a)

    a first purchaser who buys lychees in the month;

  2. (b)

    a buying agent who buys lychees in the month;

  3. (c)

    a selling agent who sells lychees in the month;

  4. (d)

    an exporter who exports lychees in the month;

  5. (e)

    an exporting agent who exports lychees in the month;

  6. (f)

    a processor who processes lychees in the month;

  7. (g)

    a producer who sells lychees other than by retail sale in the month.

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

23.11When must a monthly return be lodged

A monthly return 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.

23.12When is charge or levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on lychees for a levy year is due for payment on 28 August in the following levy year.

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

23.13Who must lodge an annual return

A producer who sells leviable lychees 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.

23.14When 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.

23.15What must be included in a return

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

  1. (a)

    the quantities of leviable and chargeable lychees dealt with by the person lodging the return; and

  2. (b)

    the amounts of levy and charge payable for the lychees; and

  3. (c)

    the amounts of levy and charge paid by that person for the lychees.

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

23.16What records must be kept — producers

  1. (1)

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

    1. (a)

      the quantity of lychees sold by the producer by retail sale; and

    2. (b)

      the amount of levy payable on the lychees; and

    3. (c)

      the amount of levy paid by the producer for the lychees.

Penalty: 10 penalty units.

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

  1. (2)

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

23.17What records must be kept — first purchasers, buying or selling agents and processors

  1. (1)

    A first purchaser, a selling agent, a buying agent or a processor who deals in leviable or chargeable lychees in a month must keep records showing, in respect of each month:

    1. (a)

      the personal details of the producer of the lychees; and

    2. (b)

      the date the lychees were received by the first purchaser, agent or processor; and

    3. (c)

      the quantity of lychees dealt with by the first purchaser, agent or processor; and

    4. (d)

      the amount of levy and charge payable on the lychees; and

    5. (e)

      the amount of levy and charge paid by the first purchaser, agent or processor for the lychees.

Penalty: 10 penalty units.

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

  1. (2)

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

23.18What records must be kept — exporters and exporting agents

  1. (1)

    An exporter or exporting agent who deals in chargeable lychees in a month must keep records showing, in respect of each month:

    1. (a)

      the personal details of the producer of the lychees; and

    2. (b)

      the date the lychees were received by the exporter or exporting agent; and

    3. (c)

      the quantity of lychees exported by the exporter or exporting agent; and

    4. (d)

      the amount of charge payable on the lychees; and

    5. (e)

      the amount of charge paid by the exporter or exporting agent for the lychees.

Penalty: 10 penalty units.

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

  1. (2)

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

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, 226, 289 and 305.

2. Notified in the Commonwealth of Australia Gazette

Actions
Download as PDF Download as Word Document
Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0