Primary Industries Levies and Charges Collection Amendment Regulations 2006 (No. 5) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2006 (No. 5)¹

Select Legislative Instrument 2006 No. 194

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 27 July 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. 5).

Commencement

These Regulations commence on 1 October 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 25

insert

Part 26 Turf

26.1Application

This Part applies in relation to turf.

26.2Definitions for Part 26

In this Part:

chargeable turf means turf other than turf that is exempt from charge under clause 26.2 of Schedule 10 to the Customs Charges Regulations.

deal means sell, buy or export.

exporter, for chargeable turf, means the producer of the turf 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 turf means turf other than turf that is exempt from levy under clause 26.2 of Schedule 15 to the Excise Levies Regulations.

Note 1 Turf is a chargeable horticultural product — see Part 26 of Schedule 10 to the Customs Charges Regulations.

Note 2 Turf is a leviable horticultural product — see Part 26 of Schedule 15 to the Excise Levies Regulations.

26.3What is a levy year

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

26.4Who is a producer

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

26.5When is charge or levy due for payment — people who lodge quarterly returns

For section 6 of the Collection Act, charge or levy payable on turf for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 26.7.

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

26.6Who must lodge a quarterly return

The following persons must lodge a return for a quarter:

(a)a producer who sells turf in the quarter;

(b)an exporter who exports turf in the quarter.

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

(a)the person has applied under clause 26.12 for an exemption for the levy year and has not received notice of the Secretary’s decision; or

(b)the Secretary has granted the person an exemption for the levy year under clause 26.14, or has continued the person’s exemption under clause 26.15; or

(c)the Secretary is required under clause 26.15 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.

26.7When 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.

26.8When is charge or levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on turf 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 26.10.

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

26.9Who must lodge an annual return

The following persons must lodge an annual return if the person is exempt from lodging quarterly returns in a levy year:

(a)a producer who sells leviable turf in the levy year;

(b)an exporter who exports chargeable turf in the levy year.

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

26.10When 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.

26.11What must be included in a return

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

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

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

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

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

26.12Exemption from lodging quarterly returns

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

26.13Form of application for exemption

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

(a)set out the applicant’s personal details; and

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

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

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

26.14Grant or refusal of exemption

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.

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

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

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

26.15Continuation of exemption

If a person who is exempt from lodging quarterly returns for 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.

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

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

(b)the amount of charge and levy that the applicant was liable to pay for the levy year to which the annual return relates.

26.16When must quarterly returns be lodged if exemption refused or not continued

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 quarter of the levy year:

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

(b)otherwise — within 28 days of the end of the quarter to which the return relates.

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

26.17What records must be kept — producers

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

(a)the quantity of turf sold by the producer by retail sale; and

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

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

Penalty: 10 penalty units.

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

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

26.18What records must be kept — exporters

An exporter must keep records showing, in respect of each quarter:

(a)the quantity of turf exported by the exporter; and

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

(c)the amount of charge paid by the exporter for the turf.

Penalty: 10 penalty units.

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

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

26.19Review of decisions

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

(a)refusing under paragraph 26.14 (1) (a) to grant an exemption; or

(b)refusing under paragraph 26.15 (1) (a) to continue an exemption.

Note

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