Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 8) (Cth)
Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 8)1
Select Legislative Instrument 2007 No. 287
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 26 September 2007
P. M. JEFFERY
Governor‑General
By His Excellency’s Command
SUSSAN LEY
Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry
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Name of Regulations
These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 8).
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Commencement
These Regulations commence on 1 November 2007.
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Transitional
(1)Despite the definition of quarter in section 4 of the Collection Act, for the purposes of levy payable under Part 9 of Schedule 37 to the Collection Regulations the first quarter after the commencement of these Regulations is taken to be the period:
(a)beginning immediately after the commencement of these Regulations; and
(b)ending on 31 December 2007.
(2)Despite the meaning of levy year in clause 9.3 of Schedule 37 to the Collection Regulations, for the purposes of levy payable under Part 9 of Schedule 37 to the Collection Regulations the first levy year after the commencement of these Regulations is taken to be the period:
(a)beginning immediately after the commencement of these Regulations; and
(b)ending on 30 June 2008.
(3)In this regulation:
Collection Act means the Primary Industries Levies and Charges Collection Act 1991.
Collection Regulations means the Primary Industries Levies and Charges Collection Regulations 1991.
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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 4)
[1] Schedule 15, clause 5, note
substitute
Note Subsection 4 (2A) of the Collection Act provides that the producer of logs for levy imposed by Schedule 10 to the Excise Levies Act is taken to be the operator of the mill to which the logs were delivered.
[2] Schedule 37, paragraph 2.12 (e)
omit
in the month:
insert
in the year:
[3] Schedule 37, after Part 8
insert
Part 9 Forest growers
9.1Application
This Part applies to leviable logs.
9.2Definitions for Part 9
In this Part:
leviable logs means logs on which levy is imposed by Part 8 of Schedule 27 to the Excise Levies Regulations.
levy means levy imposed under Part 8 of Schedule 27 to the Excise Levies Regulations.
logs has the same meaning as in Schedule 10 to the Excise Levies Act.
personal details, in relation to a producer, means:
(a)the producer’s full name; and
(b)the producer’s postal address; and
(c)the producer’s ABN, if any; and
(d)if the producer is a company and does not have an ABN — its ACN.
9.3What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for leviable logs is a financial year.
9.4Who is a producer
For subsection 4 (2B) of the Collection Act, the producer of logs is the person who owns the logs immediately after the trees from which the logs are produced are felled.
Note Subsection 4 (2B) of the Collection Act provides that the producer, for the purposes of levy imposed on logs under Schedule 27 to the Excise Levies Act, is taken to be the person prescribed by regulations.
9.5Who is a processor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to leviable logs.
Note Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that 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 the proprietor of that other establishment is regarded as the processor.
9.6Liability of intermediaries for levy — processors
Paragraph 7 (2) (b) of the Collection Act applies to leviable logs.
Note If paragraph 7 (2) (b) of the Collection Act applies to a product, the processor who processes the product is liable to pay levy on behalf of the producer, and any penalty for late payment.
9.7When is levy due for payment — people who lodge quarterly returns
For section 6 of the Collection Act, levy payable on leviable logs 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 9.9.
Note For penalty for late payment, see section 15 of the Collection Act.
9.8Who must lodge a quarterly return
(1)The following persons must lodge a return for a quarter:
(a)a processor who processes leviable logs in the quarter;
(b)a selling agent who sells leviable logs in the quarter;
(c)a first purchaser who purchases leviable logs in the quarter;
(d)a buying agent who purchases leviable logs in the quarter;
(e)a producer who uses logs in the production of other goods in the quarter;
(f)a producer who exports logs in the quarter.
Note For offences in relation to returns, see section 24 of the Collection Act.
(2)However, a person mentioned in subclause (1) need not lodge a return for a quarter if:
(a)subclause 9.11 (2) applies to the person; or
(b)the person has applied under clause 9.17 for an exemption for the levy year and the quarter and has not received notice of the Secretary’s decision; or
(c)the Secretary has granted the person an exemption for the levy year and the quarter under clause 9.19, or has continued the person’s exemption for the levy year and the quarter under clause 9.20; or
(d)the Secretary is required under clause 9.20 to decide whether to continue the person’s exemption for the levy year and the quarter and the person has not received notice of the Secretary’s decision before the end of the quarter.
9.9When 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.
9.10When is levy due for payment — people who lodge annual returns
For section 6 of the Collection Act, levy payable on leviable logs 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 9.12.
9.11Who must lodge an annual return
Exemption under this Part
(1)Subject to subclause (2), a person who is exempt under clause 9.19 or 9.20 from lodging quarterly returns for a levy year must lodge a return for the levy year if the person is liable to pay levy for the levy year.
Processors with an existing exemption involving logs under Schedule 15
(2)A processor is exempt from lodging quarterly returns for a levy year and must lodge an annual return for the levy year if:
(a)the person is liable to pay levy for the levy year; and
(b)the person is also liable as a producer for levy imposed by Schedule 10 to the Excise Levies Act; and
(c)the person is required to lodge an annual return for levy under Schedule 15 for the levy year because clause 7 of Schedule 15 applies to the person for that levy year; and
(d)the logs the person lodges a return for under Schedule 15 are the same logs that are leviable logs under this Part.
Note 1 Clause 7 of Schedule 15 applies to a producer (within the meaning of subsection 4 (2A) of the Collection Act) who has received an exemption from lodging quarterly returns for the levy year for levy payable on logs under Schedule 10 to the Excise Levies Act.
Note 2 Subsection 4 (2A) of the Collection Act provides that the producer of logs for levy imposed by Schedule 10 to the Excise Levies Act is taken to be the operator of the mill to which the logs were delivered.
Note 3 For offences in relation to returns, see section 24 of the Collection Act.
9.12When must an annual return be lodged
An annual 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.
9.13Processors — one return for all mills
A processor who is liable to pay levy, and who is the operator of more than 1 mill at which leviable logs are processed, must lodge a single return containing the return information required by clause 9.15 for each mill of which the processor is the operator.
9.14What must be included in a return — producers
In addition to the information required by regulation 10, a return lodged by a producer for a quarter or a levy year must set out, for the quarter or levy year:
(a)the quantity (in cubic metres) of leviable logs produced; and
(b)the total amount of levy payable; and
(c)the total amount of levy paid.
Note For offences in relation to returns, see section 24 of the Collection Act.
9.15What must be included in a return — processors
In addition to the information required by regulation 10, a return lodged by a processor for a quarter or a levy year must state, in respect of the quarter or levy year:
(a)for each producer on whose behalf the processor processed leviable logs:
(i)the producer’s personal details; and
(ii)the total quantity (in cubic metres) of logs processed for the producer; and
(iii)the amount of levy paid for the logs; and
(b)the total quantity (in cubic metres) of leviable logs processed; and
(c)the total amount of levy paid for the leviable logs; and
(d)the quantity of logs (in cubic metres) received from any of the following bodies:
(i)Department of Natural Resources and Water (ABN 83 705 537 586);
(ii)Department of Sustainability and Environment (ABN 90 719 052 204);
(iii)Department of Territory & Municipal Services (ABN 37 307 569 373);
(iv)Forest Products Commission (ABN 69 101 683 074);
(v)Forestry Plantations Queensland (ABN 86 076 628 981);
(vi)South Australian Forestry Corporation (ABN 57 969 474 679);
(vii)Forestry Tasmania (ABN 91 628 769 359);
(viii)Forestry Commission of New South Wales (ABN 43 141 857 613);
(ix)VicForests (ABN 76 846 538 543); and
(e)any amounts received by a body mentioned in paragraph (d) that represent the amounts that would be payable if the body was subject to levy imposed by Part 8 of Schedule 27 to the Excise Levies Regulations.
Note For offences in relation to returns, see section 24 of the Collection Act.
9.16What must be included in a return — first purchasers, buying agents and selling agents
In addition to the information required by regulation 10, a return lodged by a first purchaser, buying agent or selling agent for a quarter or a levy year must state, in respect of the quarter or levy year:
(a)for each producer from whom the first purchaser or buying agent bought leviable logs, or for whom the selling agent sold leviable logs:
(i)the producer’s personal details; and
(ii)the total quantity (in cubic metres) of logs bought or sold; and
(iii)the amount of levy paid for the logs; and
(b)the total quantity (in cubic metres) of leviable logs bought or sold; and
(c)the total amount of levy paid for the leviable logs.
(d)the quantity of logs (in cubic metres) received from any of the following bodies:
(i)Department of Natural Resources and Water (ABN 83 705 537 586);
(ii)Department of Sustainability and Environment (ABN 90 719 052 204);
(iii)Department of Territory & Municipal Services (ABN 37 307 569 373);
(iv)Forest Products Commission (ABN 69 101 683 074);
(v)Forestry Plantations Queensland (ABN 86 076 628 981);
(vi)South Australian Forestry Corporation (ABN 57 969 474 679);
(vii)Forestry Tasmania (ABN 91 628 769 359);
(viii)Forestry Commission of New South Wales (ABN 43 141 857 613);
(ix)VicForests (ABN 76 846 538 543); and
(e)any amounts received by a body mentioned in paragraph (d) that represent the amounts that would be payable if the body was subject to levy imposed by Part 8 of Schedule 27 to the Excise Levies Regulations.
Note For offences in relation to returns, see section 24 of the Collection Act.
9.17Application for exemption from lodging quarterly returns
The following persons may apply for exemption from the obligation to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the total amount of levy for which the person will be liable in that levy year will be less than $1 000:
(a)a producer;
(b)a selling agent;
(c)a first purchaser;
(d)a buying agent;
(e)a processor of leviable logs, if:
(i)the processor is also liable as a producer for levy imposed by Schedule 10 to the Excise Levies Act; and
(ii)the rate of that levy for the class of logs processed by the processor is nil under the table in clause 1 of Schedule 10 to the Excise Levies Regulations.
Note Subsection 4 (2A) of the Collection Act provides that the producer of logs for levy imposed by Schedule 10 of the Excise Levies Act is taken to be the operator of the mill to which the logs were delivered.
9.18Form of application for exemption
An application for an exemption from the obligation to lodge quarterly returns for a levy year must:
(a)set out the following details:
(i)the full name and business address or residential address of the applicant, not being the address of a post office box or post office bag;
(ii)if the applicant has a post office box address or a post office bag address — that address;
(iii)the applicant’s ABN, if any;
(iv)if the applicant is a company and does not have an ABN — its ACN; and
(b)include:
(i)a statement to the effect that the applicant is, or may become, liable to pay levy for that levy year; or
(ii)a statement to the effect that the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (2) of the Collection Act for the levy year; and
(c)include a statement to the effect that the applicant believes that the total amount of levy that the applicant is, or may become, liable to pay is likely to be less than $1 000 in that levy year; and
(d)be lodged with the Secretary at the office of the Department in Canberra.
9.19Grant or refusal of exemption
The Secretary must, within 14 days after receiving an application for an exemption from the obligation to lodge quarterly returns:
(a)decide whether to grant or refuse to grant the exemption; and
(b)give the applicant written notice of the decision.
9.20Continuation of exemption
If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, then within 14 days after the annual return is lodged, the Secretary must:
(a)decide whether or not to continue the exemption for the following year; and
(b)give the person written notice of the decision.
9.21What must Secretary consider when deciding whether to grant or continue an exemption
When deciding whether to grant a person exemption from the obligation to lodge quarterly returns, or to continue a person’s exemption from the obligation, the Secretary must have regard to:
(a)any information that is available to the Secretary about the amount of the liability that the person is likely to incur in the levy year; and
(b)the amount of levy payable, or the amount payable by the person under subsection 7 (1) or (2) of the Collection Act, for the previous levy year.
9.22When must a quarterly return be lodged if exemption refused or discontinued
(1)If:
(a)during a quarter, the Secretary is considering whether to grant a person an exemption under clause 9.19; and
(b)the Secretary decides not to grant an exemption; and
(c)the person was exempt under paragraph 9.8 (2) (b) from lodging a return in the quarter; and
(d)the person receives a notice of refusal to grant the exemption;
the person must lodge a quarterly return for the quarter either:
(e)if the notice was given during the quarter — as required under clause 9.9; or
(f)if the notice was given after the end of the quarter — within 28 days of receiving the notice.
(2)If:
(a)during a quarter, the Secretary is considering whether to continue a person’s exemption for a year under clause 9.20; and
(b)the Secretary decides not to continue the exemption; and
(c)the person was exempt under paragraph 9.8 (2) (d) from lodging a return in respect of the quarter; and
(d)the person receives a notice of refusal to continue the exemption;
the person must lodge a quarterly return for the quarter either:
(e)if the notice was given during the quarter — as required under clause 9.9; or
(f)if the notice was given after the end of the quarter – within 28 days of receiving the notice.
Note For offences in relation to returns, see section 24 of the Collection Act.
9.23What records must be kept — producers
(1)A producer who must lodge a return for a quarter or a levy year must keep records showing, for each quarter or levy year:
(a)the quantity (in cubic metres) of leviable logs produced; and
(b)the total amount of levy payable by the producer; and
(c)the total amount of levy paid by the producer.
Penalty: 10 penalty units.
(2)An offence under subclause (1) is an offence of strict liability.
9.24What records must be kept — processors
(1)If:
(a)a processor is required to lodge a return for a quarter or a levy year; and
(b)the processor has processed leviable logs in the quarter or levy year:
the processor must keep records showing, for the quarter or levy year:
(c)for each producer on whose behalf the processor processed leviable logs:
(i)the producer’s personal details; and
(ii)the total quantity (in cubic metres) of logs processed for the producer; and
(iii)the amount of levy paid for the logs; and
(d)the total quantity (in cubic metres) of leviable logs processed; and
(e)the total amount of levy paid for the leviable logs; and
(f)the quantity of logs (in cubic metres) received from a body mentioned in paragraph 9.15 (d); and
(g)any amounts received by a body mentioned in paragraph 9.15 (d) that represent the amounts that would be payable if the body was subject to levy imposed by Part 8 of Schedule 27 to the Excise Levies Regulations.
Penalty: 10 penalty units.
(2)An offence under subclause (1) is an offence of strict liability.
9.25What records must be kept — first purchasers, buying agents and selling agents
(1)If a first purchaser, buying agent or selling agent:
(a)is required to lodge a return for a quarter or a levy year; and
(b)has bought or sold leviable logs in the quarter or levy year:
the first purchaser, buying agent or selling agent must keep records showing, for the quarter or levy year:
(c)for each producer from whom the first purchaser or buying agent bought leviable logs, or for whom the selling agent sold leviable logs:
(i)the producer’s personal details; and
(ii)the total quantity (in cubic metres) of logs bought or sold; and
(iii)the amount of levy paid for the logs; and
(d)the total quantity (in cubic metres) of leviable logs bought or sold; and
(e)the total amount of levy paid for the leviable logs; and
(f)the quantity of logs (in cubic metres) received from a body mentioned in paragraph 9.16 (d); and
(g)any amounts received by a body mentioned in paragraph 9.16 (d) that represent the amounts that would be payable if the body was subject to levy imposed by Part 8 of Schedule 27 to the Excise Levies Regulations.
Penalty: 10 penalty units.
(2)An offence under subclause (1) is an offence of strict liability.
9.26Review of decisions
A person may apply to the Administrative Appeals Tribunal under the Administrative Appeals Tribunal Act 1975 for the review of a decision of the Secretary:
(a)refusing to grant an exemption under clause 9.19; or
(b)refusing to continue an exemption under clause 9.20.
Note
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