Primary Industries Levies and Charges Collection Amendment Regulations 2011 (No. 1) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2011 (No. 1)¹

Select Legislative Instrument 2011 No. 9

I, PROFESSOR MARIE BASHIR, AC, CVO, Administrator of the Government 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 24 February 2011

MARIE BASHIR

Administrator

By Her Excellency’s Command

MIKE KELLY

Parliamentary Secretary for Agriculture, Fisheries and Forestry

Name of Regulations

These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2011 (No. 1).

Commencement

These Regulations commence on 1 April 2011.

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 37, after Part 9

insert

Part 10 Ginger

10.1Application

This Part applies to ginger.

10.2Definitions

In this Part:

ginger has the meaning given by clause 9.1 of Part 9 of Schedule 27 to the Excise Regulations.

leviable ginger means ginger on which levy is imposed under clause 9.2 of Part 9 of Schedule 27 to the Excise Regulations.

seed ginger means ginger which is divided into pieces for planting.

trimming means removing roots, stalks or blemishes from ginger.

10.3What is a levy year

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

10.4What is not a process

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

(a)washing;

(b)cleaning;

(c)grading;

(d)sorting;

(e)packing;

(f)storing;

(g)trimming.

10.5Who is a processor

Ginger is declared to be a product to which paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies.

10.6Liability of intermediaries — processors

Ginger is declared to be a product to which paragraph 7 (2) (b) of the Collection Act applies.

Note A processor may be liable to pay levy on behalf of a producer —see section 7 of the Collection Act.

10.7Who is a producer

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

10.8What must be included in return

As well as the information required by regulation 10, a person lodging a return for a quarter or levy year must set out, for the quarter or levy year:

(a)the quantity of leviable ginger dealt with by the person in the quarter or levy year; and

(b)the amount of levy payable for the leviable ginger for the quarter or levy year; and

(c)the amount of levy paid for the leviable ginger.

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

10.9Who must lodge quarterly return

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

(a)a first purchaser who buys leviable ginger in the quarter;

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

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

(d)a processor who processes leviable ginger in the quarter;

(e)a producer who sells leviable ginger in the quarter.

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

(2)Subclause (1) does not apply if:

(a)the person:

(i)has applied under clause 10.12 for an exemption for the levy year; and

(ii)has not received notice of the Secretary’s decision; or

(b)the Secretary:

(i)has granted the person an exemption for that levy year under paragraph 10.14 (1) (a); or

(ii)has continued the person’s exemption under paragraph 10.15 (1) (a); or

(c)the Secretary is required under paragraph 10.15 (1) (a) to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

10.10When quarterly return must 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.

10.11Due date for levy — quarterly returns

For section 6 of the Collection Act, levy payable on leviable ginger for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 10.10.

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

10.12Exemption from lodging quarterly returns

A person may apply for an exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the levy that the person will pay, or be likely to pay, in the levy year will be less than $200.

10.13Form of application for exemption

(1)An application for exemption from the requirement to lodge quarterly returns for a levy year 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 levy on leviable ginger for the levy year; or

(ii)the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (2) of the Collection Act for leviable ginger for the levy year; and

(c)a statement by the applicant that the applicant believes that the amount of levy on leviable ginger that the applicant will pay, or be likely to pay, in the levy year will be less than $200.

(2)An application must be sent to the postal address mentioned in regulation 8.

10.14Grant 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 the exemption, the Secretary must have regard to:

(a)the amount of levy payable, or the amount payable by the applicant under subsection 7 (1) or (2) of the Collection Act, for the previous levy year; and

(b)any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.

10.15Continuation of exemption

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

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

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

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

(a)the amount of levy payable by the person, or the amount of the person’s liability under subsection 7 (1) or (2) of the Collection Act, in the previous year; and

(b)any information that is available to the Secretary about the amount of the liability that the person is likely to incur in the following levy year.

10.16When quarterly return must be lodged — 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 of receiving the notice; and

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

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

10.17Who must lodge annual return

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

(a)a producer of seed ginger who supplies seed ginger to other ginger producers;

(b)a person who is mentioned in subclause 10.9 (2).

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

10.18Due date for levy — annual returns

For section 6 of the Collection Act, levy payable on ginger for a levy year is due for payment on 28 August in the following levy year.

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

10.19When annual return must 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.

10.20What records must be kept

(1)A person who pays levy on leviable ginger must keep records showing, for a quarter or levy year:

(a)the quantity of leviable ginger processed, bought or sold by the person in the quarter or levy year; and

(b)the levy payable on the leviable ginger for the quarter or levy year; and

(c)the levy paid by the person for the leviable ginger.

Penalty: 10 penalty units.

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

Note 1 For strict liability, see section 6.1 of the Criminal Code.

Note 2 For offences in relation to how long records must be kept, see regulation 12.

10.21Review of Secretary’s decision

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 10.14 (1) (a); or

(b)refusing to continue an exemption under paragraph 10.15 (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