Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 5) (Cth)

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Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 5)1

Statutory Rules 2003 No. 1432

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. 5).

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 37, after Part 4

insert

Part 5Bees

5.1Application

This Part applies to bees.

5.2Definitions for Part 5

In this Part:

bee has the meaning given by clause 5.1 of Schedule 27 to the Excise Levies Regulations.

chargeable queen bees means queen bees on which charge is imposed.

deal with means sell or export.

leviable queen bees means queen bees on which levy is imposed.

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

queen bee has the meaning given by clause 5.1 of Schedule 27 to the Excise Levies Regulations.

5.3What is a levy year

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

5.4Who is a producer

For paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act, chargeable queen bees are prescribed.

Note 1 Paragraph (g) 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 exports the product from Australia.

Note 2 Under paragraph (j) of the definition of producer in subsection 4 (1) of the Collection Act, the producer, in relation to queen bees on which levy is imposed, is the grower or breeder of the bees.

5.5When is charge or levy due for payment — people who lodge quarterly returns

For section 6 of the Collection Act, charge or levy payable on queen bees for a quarter is due for payment by the end of the last day on which the return for the quarter must be lodged under clause 5.7.

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

5.6Who must lodge a quarterly return

  1. (1)

    The following persons must lodge a return for a quarter:

    1. (a)

      a producer who exports chargeable queen bees in a quarter;

    2. (b)

      a producer who sells leviable queen bees in a quarter.

  2. (2)

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

    1. (a)

      the person has applied under clause 5.12 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 5.14, or has continued the person’s exemption under clause 5.15; or

    3. (c)

      the Secretary is required under clause 5.15 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.

5.7When must a quarterly return be lodged

A return for a quarter 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.

5.8When is charge or levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on queen bees for a levy year is due for payment by the end of the last day on which the return for the levy year must be lodged under clause 5.10.

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

5.9Who must lodge an annual return

A producer who sells leviable queen bees or exports chargeable queen bees in a levy year and is exempt from lodging quarterly returns for the levy year must lodge a return for a levy year.

5.10When 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.

5.11What must be included in a return

In addition to the information required by regulation 10, a return for a quarter or levy year must set out for the quarter or levy year:

  1. (a)

    the number of leviable queen bees or chargeable queen bees dealt with; and

  2. (b)

    the sale price of each leviable queen bee or chargeable queen bee dealt with; and

  3. (c)

    the amount of levy or charge payable for the queen bees; and

  4. (d)

    the amount of levy or charge paid for the queen bees.

Note 1 For paragraph (b), if a queen bee is sold as part of a transaction and the price for the queen bee is not separately determined, the queen bee is taken to have been sold for $9 — see subclause 3.3 (2) of Schedule 14 to the Customs Charges Regulations and subclause 5.3 (2) of Schedule 27 to the Excise Levies Regulations.

Note 2 For offences in relation to returns, see section 24 of the Collection Act.

5.12Exemption from lodging quarterly returns

A producer may apply for exemption from the requirement to lodge quarterly returns for a levy year if the producer has reasonable grounds for believing that the total amount of levy and charge that the producer is, or is likely to be, liable to pay in that levy year is likely to be less than $2 000.

5.13Form of application for exemption

  1. (1)

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

    1. (a)

      set out the personal details of the applicant; and

    2. (b)

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

    3. (c)

      include a statement to the effect that the applicant believes that the total amount of levy and export charge that the applicant is, or is likely to be, liable to pay is likely to be less than $2 000 in that levy year.

  2. (2)

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

5.14Grant 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 or charge that the applicant is, or is likely to be, liable to pay for the next levy year; and

    2. (b)

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

5.15Continuation of exemption

  1. (1)

    If a producer who is exempt from lodging quarterly 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 producer 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 or charge that the producer is, or is likely to be, liable to pay for the next levy year; and

    2. (b)

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

5.16When must a quarterly return be lodged if exemption refused or discontinued

A producer 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 quarter of the year:

  1. (a)

    if the quarter ended before the producer received the notice — within 28 days of receiving the notice; and

  2. (b)

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

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

5.17What records must be kept

  1. (1)

    A person who deals with leviable queen bees or chargeable queen bees in a quarter or levy year must keep records showing, for the quarter or levy year:

    1. (a)

      the number of leviable queen bees or chargeable queen bees dealt with; and

    2. (b)

      the sale price of each leviable queen bee or chargeable queen bee dealt with; and

    3. (c)

      the amount of levy or charge payable for the queen bees; and

    4. (d)

      the amount of levy or charge paid for the queen bees; and

    5. (e)

      if the queen bees were not dealt with by the person — the personal details of the person for whom the bees were dealt with.

Penalty: 10 penalty units.

Note For paragraph (b), if a queen bee is sold as part of a transaction and the price for the queen bee is not separately determined, the queen bee is taken to have been sold for $9 — see subclause 3.3 (2) of Schedule 14 to the Customs Charges Regulations and subclause 5.3 (2) of Schedule 27 to the Excise Levies Regulations.

  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.

5.18Review of decisions

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

  1. (a)

    refusing under paragraph 5.14 (1) (a) to grant an exemption; or

  2. (b)

    refusing under paragraph 5.15 (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 and 140.

2. Notified in the Commonwealth of Australia Gazette

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