Primary Industries Levies and Charges Collection Amendment Regulations 2006 (No. 2) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2006 (No. 2)¹

Select Legislative Instrument 2006 No. 111

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 1 June 2006

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

SUSSAN LEY

Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry

Name of Regulations

These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2006 (No. 2).

Commencement

These Regulations commence on 1 July 2006.

Amendment of Primary Industries Levies and Charges Collection Regulations 1991

Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.

Schedule 1 Amendment

(regulation 3)

[1] Schedule 22, after Part 24

insert

Part 25 Rubus (raspberry, blackberry, etc)

25.1Application

This Part applies to fruit of plants of the genus Rubus.

25.2Definitions for Part 25

In this Part:

chargeable rubus means rubus on which charge is imposed.

deal means sell, buy or export.

exporter, for chargeable rubus, means the producer of the rubus 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 rubus means rubus that are not exempt from levy under clause 25.3 of Schedule 15 to the Excise Levies Regulations.

rubus means fruit of plants of the genus Rubus.

Note 1 Rubus are chargeable horticultural products — see Part 25 of Schedule 10 to the Customs Charges Regulations.

Note 2 Rubus are leviable horticultural products — see Part 25 of Schedule 15 to the Excise Levies Regulations.

25.3What is a levy year

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

25.4What is not a process

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

(a)cleaning;

(b)sorting;

(c)grading;

(d)packing.

25.5Who is a producer

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

25.6Liability of intermediaries — exporting agents

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

25.7When is charge or levy due for payment — people who lodge quarterly returns

For section 6 of the Collection Act, charge or levy payable for a quarter on rubus is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 25.9.

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

25.8Who must lodge a quarterly return

(1)The following persons must lodge a return for a quarter:

(a)a first purchaser who buys rubus in the quarter;

(b)a buying agent who buys rubus in the quarter;

(c)a selling agent who sells rubus in the quarter;

(d)an exporter who exports rubus in the quarter;

(e)an exporting agent who exports rubus in the quarter;

(f)a producer who sells leviable rubus in the quarter.

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

(2)However, such a person does not have to lodge quarterly returns in a levy year if:

(a)the person has applied under clause 25.14 for an exemption for the year and has not received notice of the Secretary’s decision; or

(b)the Secretary has granted the person an exemption for the year under paragraph 25.16 (1) (a), or has continued the person’s exemption under paragraph 25.17 (1) (a); or

(c)the Secretary is required, under paragraph 25.17 (1) (a), to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

25.9When 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.

25.10When is charge or levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on rubus 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 25.12.

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

25.11Who must lodge an annual return

A return for a levy year must be lodged by a person mentioned in subclause 25.8 (1) if the person was exempted from lodging a quarterly return in the levy year.

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

25.12When must an annual return be lodged

A return for a levy year must be lodged on or before 28 August in the next levy year.

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

25.13What 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, for the quarter or levy year:

(a)the quantities of leviable and chargeable rubus dealt with by the person lodging the return; and

(b)the amounts of levy and charge payable for the rubus; and

(c)the amounts of levy and charge paid by that person for the rubus.

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

25.14Exemption from lodging quarterly returns

A person may apply for exemption from the requirement to lodge quarterly returns in a levy year if the person has reasonable grounds for believing that the sum of charge and levy on rubus that the person will pay, or be likely to pay, in the levy year, will be less than $500.

25.15Form of application for exemption

(1)An application for exemption must include:

(a)the applicant’s personal details; and

(b)a statement by the applicant that:

(i)the applicant is, or may become, liable to pay charge or levy on rubus for the levy year; or

(ii)the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act, in relation to rubus, for the levy year; and

(c)a statement by the applicant that the applicant believes that the sum of charge and levy on rubus that the applicant will pay, or be likely to pay, in the levy year will be less than $500.

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

25.16Grant or refusal of exemption

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

(a)decide whether to grant the exemption; and

(b)give the applicant written notice of the decision.

(2)In deciding whether to grant an exemption from the requirement to lodge quarterly returns for a levy year, the Secretary must have regard to:

(a)the amount of charge or levy, or intermediary amount, payable by the applicant for the preceding levy year; and

(b)any information that is available to the Secretary about the amount of liability the applicant is likely to incur under subsection 7 (1), (2) or (3) of the Collection Act in the levy year to which the application relates.

25.17Continuation of exemption

(1)If a person who is exempt from lodging quarterly returns in a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:

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

(b)give the person written notice of the decision.

(2)In deciding whether to continue a person’s exemption, the Secretary must have regard to:

(a)the amount of charge or levy, or intermediary amount, payable by the applicant for the preceding levy year; and

(b)any information that is available to the Secretary about the amount of liability the applicant is likely to incur under subsection 7 (1), (2) or (3) of the Collection Act in the next levy year.

25.18When must a quarterly return be lodged if exemption refused or not continued

If a person receives notice of a refusal to grant, or of a refusal to continue, an exemption from the requirement to lodge quarterly returns in a levy year, the person must lodge a return for each quarter in the levy year:

(a)if the quarter ended before the person received the notice — within 28 days of receiving the notice; and

(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.

25.19What records must be kept — producers

(1)A producer must keep records showing, in respect of a quarter:

(a)the quantity of leviable rubus sold by the producer in the quarter; and

(b)the amount of levy payable on the rubus; and

(c)the amount of levy paid by the producer for the rubus.

Penalty: 10 penalty units.

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

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

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

25.20What records must be kept — first purchasers and buying agents

(1)A first purchaser and a buying agent must keep records showing, in respect of a quarter:

(a)the quantity of rubus bought by the first purchaser or buying agent in the quarter; and

(b)the amount of levy payable on the rubus; and

(c)the amount of levy paid by the first purchaser or buying agent for the rubus.

Penalty: 10 penalty units.

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

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

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

25.21What records must be kept — exporters and exporting agents

(1)An exporter or exporting agent must keep records showing, in respect of a quarter:

(a)the quantity of rubus exported by the exporter or exporting agent, in the quarter; and

(b)the amount of charge payable on the rubus; and

(c)the amount of charge paid by the exporter or exporting agent for the rubus.

Penalty: 10 penalty units.

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

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

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

25.22What records must be kept — selling agents

(1)A selling agent must keep records showing, in respect of a quarter:

(a)the quantity of rubus sold by the selling agent in the quarter; and

(b)the amount of levy payable on the rubus; and

(c)the amount of levy paid by the selling agent for the rubus.

Penalty: 10 penalty units.

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

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

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

25.23Review of decisions

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

(a)refusing to grant an exemption under paragraph 25.16 (1) (a); or

(b)refusing to continue an exemption under paragraph 25.17 (1) (a).

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See