Primary Industries Levies and Charges Collection Amendment (Seed Cotton) Regulations 2017 (Cth)

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Primary Industries Levies and Charges Collection Amendment (Seed Cotton) Regulations 2017

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 23 March 2017

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Barnaby Joyce

Deputy Prime Minister and Minister for Agriculture and Water Resources

Contents

1Name

This instrument is the Primary Industries Levies and Charges Collection Amendment (Seed Cotton) Regulations 2017.

2Commencement
  1. (1)

    Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.

The whole of this instrument

The day after this instrument is registered.

25 March 2017

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

  1. (2)

    Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3Authority

This instrument is made under the Primary Industries Levies and Charges Collection Act 1991.

4Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Primary Industries Levies and Charges Collection Regulations 1991

1

Regulation 8

Omit “Agriculture, Fisheries and Forestry”, substitute “Agriculture and Water Resources”.

2

At the end of Schedule 37

Add:

Part 12—Seed cotton

12.1Application

This Part applies to seed cotton on which levy or charge is imposed.

12.2Definitions

In this Part:

charge means charge of any of the following kinds:

  1. (a)

    charge imposed by clause 6.2 of Part 6 of Schedule 14 to the Customs Charges Regulations;

  2. (b)

    PHA charge imposed by clause 6.3 of Part 6 of Schedule 14 to the Customs Charges Regulations;

  3. (c)

    EPPR charge imposed by clause 6.4 of Part 6 of Schedule 14 to the Customs Charges Regulations.

levy means levy of any of the following kinds:

  1. (a)

    levy imposed by clause 10.2 of Part 10 of Schedule 27 to the Excise Levies Regulations;

  2. (b)

    PHA levy imposed by clause 10.3 of Part 10 of Schedule 27 to the Excise Levies Regulations;

  3. (c)

    EPPR levy imposed by clause 10.4 of Part 10 of Schedule 27 to the Excise Levies Regulations.

seed cotton means cotton seed with the natural fibrous hairs attached.

12.3What is a levy year

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

12.4Who is a producer

For the purposes of paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:

  1. (a)

    seed cotton is prescribed; and

  2. (b)

    the person who owns the seed cotton immediately before it is harvested is taken to be the producer of seed cotton on which levy is imposed; and

  3. (c)

    the person who owns the seed cotton immediately before it is exported is taken to be the producer of seed cotton on which charge is imposed.

12.5Liability of intermediaries for charge—exporting agents

For the purposes of subsection 7(3) of the Collection Act, seed cotton on which charge is imposed is prescribed.

12.6When levy or charge is due for payment

For the purposes of section 6 of the Collection Act, levy or charge payable on seed cotton for a month is due for payment:

  1. (a)

    if a return for the month is lodged within the period mentioned in clause 12.8—on the day the return is lodged; or

  2. (b)

    if a return for the month is not lodged within that period—on the last day of that period.

12.7Who must lodge a return

  1. (1)

    An intermediary in relation to a producer must lodge a return for a month if, in that month, the intermediary exports seed cotton harvested by the producer on which levy or charge is imposed.

  2. (2)

    A producer must lodge a return for a month if, in that month:

    1. (a)

      the producer exports seed cotton on which levy or charge is imposed; and

    2. (b)

      there is no intermediary in relation to the producer in respect of the sale, purchase, receipt or export of the seed cotton.

12.8When a return must be lodged

A return for a month must be lodged within 28 days after the end of the month to which the return relates.

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

12.9What must be included in a return

  1. (1)

    In addition to the information required by regulation 10, a return for a month must set out, in respect of the month:

    1. (a)

      for seed cotton on which levy is imposed that the person lodging the return harvested, purchased or sold during the month:

      1. (i)

        the quantity of seed cotton, in tonnes; and

      2. (ii)

        the amount of levy payable for the seed cotton; and

      3. (iii)

        the amount of levy (or the amount equal to the levy) paid by the person for the seed cotton; and

      4. (iv)

        the personal details of the person (if any) from whom the seed cotton is purchased or to whom the seed cotton is sold; and

      5. (v)

        if the seed cotton is sold by a selling agent—the personal details of the agent; and

    2. (b)

      for seed cotton on which charge is imposed that the person lodging the return exported during the month:

      1. (i)

        the quantity of seed cotton, in tonnes; and

      2. (ii)

        the amount of charge payable for the seed cotton; and

      3. (iii)

        the amount of charge (or the amount equal to the charge) paid by the person for the seed cotton; and

      4. (iv)

        if the seed cotton is sold by a selling agent or exported by an exporting agent—the personal details of the agent.

  2. (2)

    For the purposes of paragraphs (1)(a)(iv) and (v) and (1)(b)(iv), the personal details are the following:

    1. (a)

      the full name and business address or residential address of the person, not being the address of a post office box or post office bag;

    2. (b)

      the person’s ABN (if any);

    3. (c)

      if the person is a company, and the person does not have an ABN, the person’s ACN.

12.10What records must be kept

  1. (1)

    A person required to lodge a return must keep records showing, for each month in which a return is required to be lodged:

    1. (a)

      the quantity, in tonnes, of seed cotton harvested, bought, sold or exported by the person; and

    2. (b)

      the amount of levy or charge payable for that quantity; and

    3. (c)

      the amount of levy or charge paid by the person for that quantity; and

    4. (d)

      the personal details of the person (if any) from whom the seed cotton is purchased or to whom the seed cotton is sold; and

    5. (e)

      if the seed cotton is sold by a selling agent or exported by an exporting agent—the personal details of the agent; and

    6. (f)

      copies of bills of lading or similar documents showing details of the export of the seed cotton; and

    7. (g)

      the date on which each consignment of seed cotton is entered for export; and

    8. (h)

      a copy of the return.

  2. (2)

    A producer who harvests seed cotton on which levy is imposed, and who is not required to lodge a return in relation to that seed cotton, must keep records showing, in respect of the seed cotton harvested:

    1. (a)

      the quantity, in tonnes, of seed cotton harvested; and

    2. (b)

      the amount of levy payable for that quantity; and

    3. (c)

      the amount of levy deducted by an intermediary in relation to the producer from an amount paid by the producer to the intermediary for that quantity; and

    4. (d)

      the personal details of the person (if any) to whom the seed cotton is sold; and

    5. (e)

      if the seed cotton is sold by a selling agent or exported by an exporting agent—the personal details of the agent.

  3. (3)

    For the purposes of paragraphs (1)(d) and (e) and (2)(d) and (e), the personal details are the following:

    1. (a)

      the full name and business address or residential address of the person, not being the address of a post office box or post office bag;

    2. (b)

      the person’s ABN (if any);

    3. (c)

      if the person is a company, and the person does not have an ABN, the person’s ACN.

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