Primary Industries Levies and Charges Collection Amendment (Sweet Potatoes and Honey) Regulation 2015 (Cth)
Primary Industries Levies and Charges Collection Amendment (Sweet Potatoes and Honey) Regulation 2015
Select Legislative Instrument No. 223, 2015
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 regulation.
Dated 10 December 2015
Peter Cosgrove
Governor‑General
By His Excellency’s Command
Anne Ruston
Parliamentary Secretary to the Minister for Agriculture and Water Resources
Contents
1............ Name.................................................................................................. 1
2............ Commencement.................................................................................. 1
3............ Authority............................................................................................ 1
4............ Schedules............................................................................................ 1
Schedule 1—Amendments relating to sweet potatoes 2
Primary Industries Levies and Charges Collection Regulations 1991 2
Schedule 2—Amendments relating to honey 11
Primary Industries Levies and Charges Collection Regulations 1991 11
1Name
This is the Primary Industries Levies and Charges Collection Amendment (Sweet Potatoes and Honey) Regulation 2015.
2Commencement
(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 | 1 January 2016. | 1 January 2016 |
Note:This table relates only to the provisions of this instrument as originally made.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.
(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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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 relating to sweet potatoes
Primary Industries Levies and Charges Collection Regulations 1991
1 Paragraph 17.1(g) of Schedule 22
Omit “(other than sweet potatoes)”.
2 After paragraph 17.1(h) of Schedule 22
Insert:
(ha) sweet potatoes; or
3 Subclause 17.18(2) of Schedule 22 (note)
Repeal the note, substitute:
Note: For paragraph (2)(c), clause 17.5 of Part 17 of Schedule 15 to the Excise Levies Regulations provides that the value of the vegetables before processing must be substantiated by the producer’s financial records in accordance with generally accepted accounting principles.
4 At the end of Schedule 22
Add:
Part 30—Sweet potatoes
30.1 Application
This Part applies to sweet potatoes.
30.2 Definitions for Part 30
In this Part:
exporter means, in relation to sweet potatoes, the producer of the sweet potatoes within the meaning of paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act.
retail sale means a sale by a producer, but does not include:
(a) a sale to a first purchaser; or
(b) a sale through a selling agent, a buying agent or an exporting agent.
sweet potato means the starchy, tuberous roots of the genus and species known as Ipomoea batatas.
30.3 What is a levy year
For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for sweet potatoes is a financial year.
30.4 What is not a process
For the definition of process in subsection 4(1) of the Collection Act, an operation after harvesting, if the operation does not alter the sweet potatoes from their natural state, is prescribed.
Example: Processing may include canning, bottling, freezing, cooking, pickling, roasting or dehydrating, but does not include washing, grading or packing sweet potatoes, transporting sweet potatoes in their natural state or preparing sweet potatoes for sale in their natural state.
30.5 Who is a producer
For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, sweet potatoes are prescribed.
Note 1: Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or
(b) if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.
Note 2: Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.
30.6 When is charge or levy due for payment—people who lodge quarterly returns
For section 6 of the Collection Act, charge or levy payable on sweet potatoes for a quarter is due for payment:
(a) if a return for the quarter is lodged within the period mentioned in clause 30.8—on the day that the return is lodged; or
(b) if a return for the quarter is not lodged within the period mentioned in clause 30.8—on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.
30.7 Who must lodge a quarterly return
(1) The following persons must lodge a return for a quarter:
(a) a first purchaser who buys sweet potatoes in the quarter;
(b) a buying agent who buys sweet potatoes in the quarter;
(c) a selling agent who sells sweet potatoes in the quarter;
(d) an exporter who exports sweet potatoes in the quarter;
(e) an exporting agent who exports sweet potatoes in the quarter;
(f) a producer who sells sweet potatoes other than by retail sale in the quarter.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2) However, a person does not have to lodge quarterly returns in a levy year if:
(a) the person has applied for an exemption under clause 30.13 for the levy year and has not received notice of the Secretary’s decision; or
(b) the Secretary has granted the person an exemption for the levy year under clause 30.15, or has continued the person’s exemption for the levy year under clause 30.16; or
(c) the Secretary is required, under clause 30.16, to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
30.8 When must a quarterly return 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.
30.9 When is charge or levy due for payment—people who lodge annual returns
For section 6 of the Collection Act, charge or levy payable on sweet potatoes for a levy year is due for payment:
(a) if a return for the year is lodged before the day mentioned in clause 30.11—on the day that the return is lodged; or
(b) if a return for the year is not lodged before the day mentioned in clause 30.11—on that day.
Note: For penalty for late payment, see section 15 of the Collection Act.
30.10 Who must lodge an annual return
An annual return for a levy year must be lodged by:
(a) a person who:
(i) is a person described in subclause 30.7(1); and
(ii) is exempt from lodging quarterly returns for the levy year under clause 30.15 or 30.16; and
(b) a producer who sells sweet potatoes by retail sale in the levy year.
Note: For offences in relation to returns, see section 24 of the Collection Act.
30.11 When must an annual return 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.
30.12 What 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:
(a) the quarters, if any, for which returns have been lodged previously in the levy year by the person lodging the return; and
(b) for sweet potatoes (except processed sweet potatoes) bought or sold by the person lodging the return in the quarter or levy year for which levy is payable:
(i) the amount paid for the sweet potatoes at the first point of sale; and
(ii) the amount of levy payable for the sweet potatoes; and
(iii) the amount of levy paid by the person for the sweet potatoes; and
(c) for processed sweet potatoes bought or sold by the person lodging the return in the quarter or levy year for which levy is payable:
(i) the amount that would have been paid for the sweet potatoes at the first point of sale, if that sale had occurred before processing; and
(ii) the amount of levy payable for the sweet potatoes; and
(iii) the amount of levy paid by the person for the sweet potatoes; and
(d) for sweet potatoes exported by the person lodging the return in the quarter or levy year for which charge is payable:
(i) the free on board value of the sweet potatoes immediately prior to export; and
(ii) the amount of charge payable for the sweet potatoes; and
(iii) the amount of charge paid by the person for the sweet potatoes.
Note: For penalty, see section 24 of the Collection Act.
30.13 Exemption 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 sum of levy and charge payable on sweet potatoes that the person will pay, or be likely to pay, in the levy year will be less than $500.
30.14 Form of application for exemption
(1) An application must include:
(a) the following details:
(i) the applicant’s full name;
(ii) the applicant’s business or residential address (not the address of a post office box or post office bag);
(iii) if the applicant has a post office box or a post office bag address—that address;
(iv) the applicant’s ABN, if any;
(v) if the applicant is a company and does not have an ABN—its ACN; and
(b) a statement to the effect that the applicant believes that the applicant has incurred, or is likely to incur, a liability to pay levy or charge on sweet potatoes for the levy year to which the application relates; and
(c) a statement to the effect that the applicant believes that the amount of the liability is, or is likely to be, less than $500.
(2) An application must be sent to the Secretary’s postal address.
30.15 Grant 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) information available to the Secretary about the amount of the levy or charge that the applicant is, or is likely to be, liable to pay for the levy year; and
(b) the amount of levy or charge that the applicant was liable to pay for the immediately preceding levy year.
30.16 Continuation of exemption
(1) If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return:
(a) decide whether to continue the exemption for the next levy year; and
(b) give the person written notice of the decision.
(2) When deciding whether to continue an exemption, the Secretary must have regard to:
(a) information available to the Secretary about the amount of levy or charge that the person is, or is likely to be, liable to pay for the next levy year; and
(b) the amount of levy or charge that the person was liable to pay for the levy year to which the annual return relates.
30.17 When must a quarterly return be lodged if 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 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.
Note: For offences in relation to returns, see section 24 of the Collection Act.
30.18 What records must be kept
(1) The following persons must keep records, in accordance with subclauses (3) and (4), for a levy year:
(a) a person mentioned in subclause 30.7(1);
(b) a producer who sells sweet potatoes by retail sale in the levy year.
(2) A person commits an offence of strict liability if:
(a) the person is required under subclause (1) to keep records in accordance with subclauses (3) and (4) for a levy year; and
(b) the person fails to comply with the requirement.
Penalty: 10 penalty units.
(3) For subclause (1), the records must set out the following in respect of the levy year:
(a) for sweet potatoes (except processed sweet potatoes) bought or sold by the person—the amount paid for the sweet potatoes at the first point of sale;
(b) for processed sweet potatoes bought or sold by the person, if unprocessed sweet potatoes of the same kind were sold on the day the sweet potatoes were delivered for processing—the market price of the unprocessed sweet potatoes on that day;
(c) for processed sweet potatoes bought or sold by the person, and to which paragraph (b) does not apply—the value of the sweet potatoes immediately before processing;
(d) for sweet potatoes exported by the person—the free on board value of the sweet potatoes;
(e) the amount of levy and charge payable for the sweet potatoes;
(f) the amount of levy and charge paid by the person for the sweet potatoes;
(g) the details mentioned in subclause (4) for each person:
(i) to whom sweet potatoes were sold by the person, other than by retail sale; and
(ii) from whom sweet potatoes were bought by the person;
(h) the name and business or residential address (not the address of a post office box or post office bag) of each person to whom sweet potatoes were exported;
(i) the amount paid, at the first point for sale, for sweet potatoes (except processed sweet potatoes):
(i) sold to each person to whom subparagraph (g)(i) applies; and
(ii) bought from each person to whom subparagraph (g)(ii) applies;
(j) the free on board value immediately prior to export, of each consignment of sweet potatoes exported.
Note: For paragraph (3)(c), clause 30.2 of Part 30 of Schedule 15 to the Excise Levies Regulations provides that the value of the sweet potatoes before processing must be substantiated by the producer’s financial records in accordance with generally accepted accounting principles.
(4) For paragraph (3)(g), the details are:
(a) the person’s full name; and
(b) the person’s business or residential address (not the address of a post office box or post office bag); and
(c) the person’s ABN, if any; and
(d) if the person is a company and does not have an ABN—its ACN.
30.19 Review of decisions
Applications may be made to the Administrative Appeals Tribunal for review of the following decisions of the Secretary:
(a) a decision under paragraph 30.15(1)(a) to refuse to grant an exemption;
(b) a decision under paragraph 30.16(1)(a) to refuse to continue an exemption.
30.20 Application and transitional matters
Levy year
(1) Despite the definition of levy year in clause 30.3, the first levy year is taken to be the period:
(a) beginning on 1 January 2016; and
(b) ending on 30 June 2016.
Exemption from lodging quarterly returns
(2) If:
(a) a person had been exempt from lodging a quarterly return under clause 17.15 of Part 17 of this Schedule; and
(b) the exemption was in force immediately before 1 January 2016;
then the exemption is taken, for the period beginning on 1 January 2016 and ending on 30 June 2016, to be an exemption granted under clause 30.15.
Schedule 2—Amendments relating to honey
Primary Industries Levies and Charges Collection Regulations 1991
1 After paragraph 9(b) of Schedule 21
Insert:
; and (c) the producer is exempt from lodging quarterly returns.
2 Clause 9 of Schedule 21 (notes 1 and 2)
Repeal the notes, substitute:
Note: For offences in relation to returns, see section 24 of the Collection Act.
3 Clause 11A of Schedule 21
Omit “$2 000”, substitute “$4 000”.
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