Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 4) (Cth)

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Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 4)1

Statutory Rules 2003 No. 1402

I, GUY STEPHEN MONTAGUE GREEN, Administrator 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 25 June 2003

G. S. M. GREEN

Administrator

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. 4).

2Commencement

These Regulations commence on 1 July 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 22, after Part 20

insert

Part 21Mangoes

21.1Application

This Part applies to mangoes.

21.2Definitions for Part 21

In this Part:

chargeable mangoes means mangoes on which charge is imposed.

deal means sell, buy or export.

exporter, for chargeable mangoes, means the producer of the mangoes 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 mangoes means mangoes that are not exempt from levy under clause 21.2 of Schedule 15 to the Excise Levies Regulations.

retail sale, for a sale of mangoes by a producer, means a sale by the producer of the mangoes 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 Mangoes are chargeable horticultural products — see Part 21 of Schedule 10 to the Customs Charges Regulations.

Note 2 Mangoes are leviable horticultural products — see Part 21 of Schedule 15 to the Excise Levies Regulations.

21.3What is a levy year

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

21.4What is not a process

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

  1. (a)

    fruit conditioning processes including storage and ripening;

  2. (b)

    cleaning;

  3. (c)

    sorting;

  4. (d)

    grading;

  5. (e)

    packing.

21.5Who is a producer

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

21.6Liability of intermediaries — exporting agents

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

21.7When is charge or levy due for payment — people who lodge quarterly returns

For section 6 of the Collection Act, charge or levy payable on mangoes for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 21.9.

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

21.8Who must lodge a quarterly return

The following persons must lodge a return for a quarter:

  1. (a)

    a first purchaser who buys mangoes in the quarter;

  2. (b)

    a buying agent who buys mangoes in the quarter;

  3. (c)

    a selling agent who sells mangoes in the quarter;

  4. (d)

    an exporter who exports mangoes in the quarter;

  5. (e)

    an exporting agent who exports mangoes in the quarter;

  6. (f)

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

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

21.9When 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.

21.10When is charge or levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on mangoes 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 21.12.

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

21.11Who must lodge an annual return

A producer who sells leviable mangoes 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.

21.12When 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.

21.13What 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:

  1. (a)

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

  2. (b)

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

  3. (c)

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

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

21.14What 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 mangoes sold by the producer by retail sale; and

    2. (b)

      the amount of levy payable on the mangoes; and

    3. (c)

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

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.

21.15What 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 mangoes bought by the first purchaser or buying agent; and

    2. (b)

      the amount of levy payable on the mangoes; and

    3. (c)

      the amount of levy paid by the first purchaser or buying agent for the mangoes.

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.

21.16What 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 mangoes exported by the exporter or exporting agent; and

    2. (b)

      the amount of charge payable on the mangoes; and

    3. (c)

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

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.

21.17What 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 mangoes sold by the selling agent; and

    2. (b)

      the amount of levy payable on the mangoes; and

    3. (c)

      the amount of levy paid by the selling agent for the mangoes.

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.

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 and 137.

2. Notified in the Commonwealth of Australia Gazette

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