Primary Industries Levies and Charges Collection Amendment Regulations 2008 (No. 3) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2008 (No. 3)¹

Select Legislative Instrument 2008 No. 217

I, QUENTIN BRYCE, 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 31 October 2008

QUENTIN BRYCE

Governor‑General

By Her Excellency’s Command

TONY BURKE

Minister for Agriculture, Fisheries and Forestry

Name of Regulations

These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2008 (No. 3).

Commencement

These Regulations commence as follows:

(a)on 1 November 2008 — regulations 1 to 4 and Schedule 1;

(b)on 1 January 2009 — Schedule 2.

Amendment of Primary Industries Levies and Charges Collection Regulations 1991

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

Amendment of Primary Industries Levies and Charges Collection Regulations 1991

Schedule 2 amends the Primary Industries Levies and Charges Collection Regulations 1991.

Schedule 1 Amendments commencing on 1 November 2008

(regulation 3)

[1] Schedule 22, Part 9, paragraph 9.9 (1) (f)

substitute

(f)a producer who sells dried vine fruits otherwise than by retail sale in the month.

[2] Schedule 22, Part 9, clause 9.12, including the note

substitute

The following persons must lodge a return for a levy year:

(a)a producer who sells dried vine fruits by retail sale in the levy year;

(b)a person who:

(i)deals with leviable or chargeable dried vine fruits in the levy year; and

(ii)is exempt from lodging monthly returns for the levy year.

Note 1 For offences in relation to returns, see section 24 of the Collection Act.

Note 2 For the circumstances in which a person is exempt from lodging monthly returns for a levy year, see Schedule 22, Part 9, subclause 9.9 (2).

Schedule 2 Amendments commencing on 1 January 2009

(regulation 4)

[1] Schedule 22, Part 3, subclause 3.15 (1)

omit

that person

insert

the person

[2] Schedule 22, Part 6, clause 6.6, heading

substitute

6.6When charge or levy is due for payment — persons who lodge quarterly returns

[3] Schedule 22, Part 6, clauses 6.7 and 6.8

substitute

6.7Persons who must lodge a quarterly return

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

(a)a producer who sells chestnuts by retail sale in the quarter;

(b)a first purchaser who buys chestnuts in the quarter;

(c)a buying agent who buys chestnuts in the quarter;

(d)a selling agent who sells chestnuts in the quarter;

(e)an exporter who exports chestnuts in the quarter;

(f)an exporting agent who exports chestnuts 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) is not required to lodge quarterly returns in a levy year if:

(a)the person has applied, under clause 6.9A, 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 6.9C; or

(c)the Secretary has continued the person’s exemption under paragraph 6.9D; or

(d)the person has not received notice, under paragraph 6.9D (1) (b), of the Secretary’s decision made under paragraph 6.9D (1) (a).

6.8When a quarterly return must 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.

6.8AWhen charge or levy is due for payment — persons who lodge annual returns

For section 6 of the Collection Act, charge or levy payable on chestnuts 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 6.8C.

6.8BPersons who must lodge an annual return

A return for a levy year must be lodged by a person that is:

(a)mentioned in subclause 6.7 (1); and

(b)exempt from lodging a quarterly return in the levy year.

6.8CWhen an annual return must 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.

[4] Schedule 22, Part 6, clause 6.9

omit

a return for a quarter must state, in respect of the quarter:

insert

a return must state, for the quarter or levy year:

[5] Schedule 22, Part 6, after clause 6.9

insert

6.9APersons who may apply for exemption from lodging quarterly returns

A person may apply for an exemption from the requirement to lodge quarterly returns in a levy year if the person has reasonable grounds for believing that the total amount of charge and levy on chestnuts that the person will pay, or be likely to pay, in the levy year will not exceed $500.

6.9BForm 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 the applicant:

(i)is liable to pay charge or levy on chestnuts in the levy year; or

(ii)may become liable to pay charge or levy on chestnuts in the levy year; or

(iii)is liable to pay an amount under subsection 7 (1) or (3) of the Collection Act, in relation to chestnuts; or

(iv)may become liable to pay an amount under subsection 7 (1) or (3) of the Collection Act, in relation to chestnuts; and

(c)a statement by the applicant that the applicant believes that the total amount of charge and levy on chestnuts that the applicant will pay, or be likely to pay, in the levy year will not exceed $500.

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

6.9CGrant 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 any of the following payable by the applicant for the preceding levy year:

(i)charge or levy;

(ii)intermediary amount; and

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

6.9DContinuation 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 that return:

(a)decide whether to continue the exemption for the 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 any of the following payable by the applicant for the preceding levy year:

(i)charge or levy;

(ii)intermediary amount; and

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

6.9EWhen a quarterly return must be lodged if exemption refused

If a person receives notice of a refusal to grant 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 in accordance with one of the following paragraphs:

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

(b)in any other case — within 28 days after the end of the quarter.

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

6.9FWhen a quarterly return must be lodged if exemption not continued

If a person receives notice 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 in accordance with one of the following paragraphs:

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

(b)in any other case — within 28 days after the end of the quarter.

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

[6] Schedule 22, Part 7, subclause 7.16 (1)

substitute

(1)A first purchaser, buying agent or selling agent 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 levy payable by the person for the year will be less than the specified amount.

[7] Schedule 22, Part 9, clause 9.15

substitute

9.15Persons who may apply for exemption from lodging monthly returns

A person may apply for an exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that any of the following will have a total weight of less than 100 tonnes:

(a)the total weight of dried vine fruits for which the person is liable to pay levy or charge for the levy year;

(b)the total weight of dried vine fruits for which the person may become liable to pay levy or charge for the levy year;

(c)the total weight of dried vine fruits for which the person is liable to pay an amount for the levy year under subsection 7 (1) or (3) of the Collection Act;

(d)the total weight of dried vine fruits for which the person may become liable to pay an amount for the levy year under subsection 7 (1) or (3) of the Collection Act.

Note

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