Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 1) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 1)¹

Select Legislative Instrument 2007 No. 27

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 March 2007

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 2007 (No. 1).

Commencement

These Regulations commence on 1 April 2007.

Amendment of Primary Industries Levies and Charges Collection Regulations 1991

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

Schedule 1 Amendments

(regulation 3)

[1] Schedule 22, clause 4.2, definition of avocados in bulk

omit

Schedule 22, clause 4.2, definition of deal

substitute

deal means sell, buy, process or export.

Schedule 22, clause 4.2, after definition of exporter

insert

fresh avocados means avocados other than processing avocados.

Schedule 22, clause 4.2, after definition of leviable avocados

insert

processing avocados means avocados:

(a)sold by the producer to a first purchaser, or through a buying agent or a selling agent, for use in the production of a processed product in Australia; or

(b)used by the producer in the production of a processed product.

Schedule 22, clause 4.2, definition of retail sale, paragraph (b)

substitute

(b)through a selling agent, a buying agent or an exporting agent; or

(c)at a wholesale produce market.

Schedule 22, clause 4.2, definition of standard tray

omit

Schedule 22, after clause 4.3

insert

4.3AWhat is not a process

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

(a)fruit conditioning operations, including storage and ripening;

(b)cleaning;

(c)sorting;

(d)grading;

(e)packing.

4.3BWho is a processor

Avocados are declared to be a product to which paragraph (b) of the definition of processor 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.

4.3CLiability of intermediaries — processors

Avocados 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, any penalty for late payment imposed by subsection 15 (1) of the Collection Act.

Schedule 22, clause 4.5

substitute

4.5When is charge or levy due for payment — people who lodge quarterly returns

For section 6 of the Collection Act, charge or levy payable on avocados for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 4.7.

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

Schedule 22, paragraph 4.6 (1) (e)

substitute

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

(f)a processor who processes avocados in the quarter;

(g)a producer who sells avocados other than by retail sale in the quarter.

Schedule 22, clause 4.8

substitute

4.8When is charge or levy due for payment — people who lodge annual returns

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

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

Schedule 22, clause 4.11

substitute

4.11What 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, for avocados bought, sold or exported by the person lodging the return for which charge or levy is payable:

(a)for avocados bought or sold by the person, the quantity at the first point of sale of:

(i)fresh avocados; and

(ii)processing avocados; and

(b)for avocados exported by the person, the quantity of avocados; and

(c)the amount of levy or charge payable for the avocados; and

(d)the amount of levy or charge paid by that person for the avocados.

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

Schedule 22, subclause 4.12 (1)

omit

6 000 standard trays.

substitute

36 tonnes.

Schedule 22, paragraph 4.13 (1) (c)

omit

6 000 standard trays.

substitute

36 tonnes.

Schedule 22, paragraph 4.17 (1) (c)

substitute

(c)the amount of levy paid by the producer for the avocados; and

(d)the quantity of avocados processed by the producer.

Schedule 22, subclause 4.18 (1)

substitute

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

(a)the quantity of fresh avocados and processing avocados bought at the first point of sale by the first purchaser or agent; and

(b)the amount of levy payable on fresh avocados and processing avocados; and

(c)the amount of levy paid by the first purchaser or agent for fresh avocados and processing avocados.

Penalty: 10 penalty units.

Schedule 22, subclause 4.20 (1)

substitute

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

(a)the quantity of fresh avocados and processing avocados sold by the selling agent; and

(b)the amount of levy payable on fresh avocados and processing avocados; and

(c)the amount of levy paid by the selling agent for fresh avocados and processing avocados.

Penalty: 10 penalty units.

Schedule 22, after clause 4.20

insert

4.20AWhat records must be kept — processors

(1)A processor must keep records showing, in respect of each quarter:

(a)the quantity of avocados processed by the processor; and

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

(c)the amount of levy paid by the processor for the avocados; and

(d)the quantity of avocados bought by the processor.

Penalty: 10 penalty units.

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

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

Note

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