Primary Industries Levies and Charges Collection (Avocado) Regulations (Cth)
made under the
Consolidated as in force on 15 July 1999
(includes amendments up to SR 1998 No. 89)
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
made under the
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These Regulations may be cited as the Primary Industries Levies and Charges Collection (Avocado) Regulations.
These Regulations commence on 1 August 1991.
The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these regulations.
In these Regulations, unless the contrary intention appears:
annual return means a return lodged under regulation 13.
avocado means fruit of the speciespersea americana .
avocados in bulk means avocados sold in bulk by weight by the producer to a first purchaser or through a selling agent or buying agent.
deal means sell, buy or export.
export avocados means avocados that are exported.
export charge means charge imposed on avocados under the Export Charge Act.
exporter , in relation to export avocados, means the producer of the avocados within the meaning of paragraph (g) of the definition ofproducer in subsection 4 (1) of the Collection Act.
Export Charge Act means theHorticultural Export Charge Act 1987 .
grower , in relation to avocados, means the producer of the avocados within the meaning of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.
levy means levy imposed on avocados under the Levy Act.
Levy Act meansthe Horticultural Levy Act 1987 .
levy year means the period prescribed under regulation 5.
quarter means:
(a) the period beginning on 1 August 1991 and ending on 30 September 1991; or
(b) the period of 3 months ending on the last day of March, June, September or December in any year.
quarterly return means a return lodged under regulation 15.
retail sale , in relation to a sale of avocados by a grower, means a sale by the grower of the product except a sale to a first purchaser or through a selling agent, buying agent or exporting agent.
return means an annual return or a quarterly return.
standard tray , in relation to avocados, means:
(a) a single layer tray of avocados, being a tray of the kind ordinarily used in the Australian horticultural industry for packing avocados; or
(b) if the avocados are not packed in a tray of that kind — 6 kilograms of avocados.
For the purposes of the definition of
levy year in subsection 4 (1) of the Collection Act, the following periods are prescribed in relation to avocados:
(a) the period beginning when these Regulations commence and ending at the end of 31 December 1991;
(b) each calendar year after 1991.
Avocados are prescribed for the purposes of paragraph (b) of the definition of
producer in subsection 4 (1) of the Collection Act.
Levy or export charge payable for avocados is due for payment on the last day for lodging a return for the avocados.
Note For penalty see section 15 of the Collection Act.
Avocados are prescribed horticultural products for the purposes of the definition of
leviable horticultural products in subsection 5A (1) of the Levy Act.
Avocados are prescribed horticultural products for the purposes of the definition of
chargeable horticultural products in subsection 5A (1) of the Export Charge Act.
For the purposes of section 8 of the Levy Act, the following rates of levy are prescribed:
(a) for avocados in bulk — $25.00 per tonne;
(b) for other avocados — 15 cents per standard tray.
For the purposes of section 9 of the Levy Act, the following rates of levy are prescribed:
(a) for avocados in bulk — $13.33 per tonne;
(b) for other avocados — 8 cents per standard tray.
For the purposes of section 8 of the Export Charge Act, the following rates of export charge are prescribed:
(a) for avocados in bulk — $25.00 per tonne;
(b) for other avocados — 15 cents per standard tray.
For the purposes of section 9 of the Export Charge Act, the following rates of export charge are prescribed:
(a) for avocados in bulk — $13.33 per tonne;
(b) for other avocados — 8 cents per standard tray.
(1) For the purposes of subsection 14 (7) of the Levy Act, the eligible industry body is the Australian Avocado Growers’ Federation Inc.
(2) For the purposes of subsection 14 (7) of the Export Charge Act, the eligible industry body is the Australian Avocado Growers’ Federation Inc.
The following persons must lodge an annual return for a levy year:
(b) a grower who sells leviable avocados by retail sale in the year;
(c) a person who deals with leviable or chargeable avocados in the year and is exempt from lodging quarterly returns for the year.
Note For penalty see section 15 of the Collection Act.
An annual return for a levy year must be lodged on or before 28 February in the following levy year.
(1) Each of the following persons must lodge a return for a quarter:
(a) a first purchaser who buys avocados in the quarter;
(b) a buying agent who buys avocados in the quarter;
(c) a selling agent who sells avocados in the quarter;
(d) an exporter who exports avocados in the quarter;
(e) an exporting agent who exports avocados in the quarter.
Note For penalty, see section 24 of the Collection Act.(2) A person does not have to lodge quarterly returns for a levy year if:
(a) the Secretary has granted the person an exemption for the year under regulation 19 or has continued the person’s exemption under regulation 20; or
(b) the person has applied for exemption under regulation 17 for the year and has not received notice that the Secretary has refused to grant the exemption; or
(c) the Secretary is required under regulation 20 to consider whether to continue the person’s exemption and the person has not received notice that the Secretary has refused to continue the exemption.
A quarterly return must be lodged on or before the 28th day of the month following the end of the quarter.
(1) A person may apply for exemption from the obligation to lodge quarterly returns for a levy year if the person has reason to believe that the total quantity of avocados with which the person is likely to deal in the year is less than 6,000 standard trays.
(2) A reference in subregulation (1) to the quantity of avocados with which a person will or is likely to deal in a levy year is a reference to:
(a) the quantity of avocados for which the person is or may become liable to pay levy or export charge for the year; or
(b) the quantity of avocados for which the person is or may become liable to pay an amount under subsection 7 (1) or (3) of the Collection Act;
as the case requires.
An application for exemption from the obligation to lodge quarterly returns for a levy year must:
(a) give 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;
(b) if the applicant has a post office box address or a post office bag address — that address;
(c) include (as the case requires):
(i) a statement that the applicant is or may become liable to pay levy or export charge for the year; or
(ii) a statement that the applicant is or may become liable to pay an amount under subsection 7 (1) or (3) of the Collection Act for the year; and
(d) include a statement that the applicant believes that the quantity of avocados for which the applicant will or may be liable to pay levy or export charge, or an amount under one of those subsections, for the year will be less than 6,000 standard trays; and
(e) be lodged with the Secretary at the office of the Department in Canberra.
(1) When considering whether to grant or refuse an application for exemption, the Secretary must have regard to:
(a) the amount of levy or export charge payable, or the amount payable by the applicant under subsection 7 (1) or (3) 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.
(2) Within 14 days after a person lodges an application, the Secretary must:
(a) decide whether to grant or refuse the application; and
(b) give the applicant written notice of the decision addressed to the applicant at the address of the applicant last-known to the Secretary.
(1) When a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that year, the Secretary must consider whether to continue the exemption for the following levy year.
(2) When considering whether to continue a person’s exemption, the Secretary must have regard to:
(a) the amount of levy or export charge payable by the person, or the amount of the person’s liability under subsection 7 (1) or (3) (as the case may be) of the Collection Act, in the previous levy 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.
(3) Within 14 days after a person granted an exemption for a levy year lodges an annual return for that year, the Secretary must:
(a) decide whether or not to continue the exemption for the following levy year; and
(b) give the person written notice of the decision addressed to the person at the person’s last notified address.
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 quarterly return for each quarter of the levy year:
(a) in the case of each quarter that ended before the person received the notice — within 28 days of receiving the notice; and
(b) in the case of each other quarter — on or before the 28th day of the month following the end of the quarter.
A return must:
(a) give the full name and business address or residential address of the person lodging the return, not being the address of a post office box or post office bag; and
(b) if the person has a post office box address or a post office bag address — give that address; and
(ba) if the person is a company — give the company’s Australian Company Number under the
Corporations Law ; and(c) specify the quarter, or the levy year, to which the return relates;
(d) state the quantity of avocados sold, bought or exported in the quarter or year (except avocados for which levy or export charge is not payable);
(e) state the amount of levy or export charge payable for the avocados;
(f) include a declaration, signed by the person, that the particulars set out in the return are correct in every material particular; and
(g) be lodged with the Secretary at the office of the Department in Canberra.
(1) A grower must keep records for each quarter showing the quantity of avocados sold in the quarter by retail sale.
Penalty: 10 penalty units.
(2) A first purchaser must keep records showing the quantity of avocados bought in each quarter.
Penalty: 10 penalty units.
(3) A buying agent must keep records showing the quantity of avocados bought in each quarter.
Penalty: 10 penalty units.
(4) An exporter or exporting agent must keep records showing the quantity of avocados exported in each quarter.
Penalty: 10 penalty units.
(5) A selling agent must keep records showing the quantity of avocados sold in each quarter.
Penalty: 10 penalty units.
A person who is required to keep records about avocados under regulation 23 must retain the records for 5 years after the last day for lodging a return for the avocados.
Penalty: 10 penalty units.
(1) Applications may be made to the Administrative Appeals Tribunal for the review of a decision of the Secretary:
(a) refusing to grant an exemption under paragraph 19 (2) (a); or
(b) refusing to continue an exemption under paragraph 20 (3) (a).
(2) When the Secretary gives notice of a decision mentioned in subregulation (1), the notice must include a statement to the effect:
(a) that, subject to the
Administrative Appeals Tribunal Act 1975 , an application may be made to the Administrative Appeals Tribunal for a review of the decision to which the notice relates; and(b) that a person whose interests are affected by the decision may request a statement under section 28 of that Act.
The Primary Industries
Levies and Charges Collection (Avocado) Regulations (in force under the
1991 No. 207 | 28 June 1991 | 1 Aug 1991 | |
1992 No. 116 | 28 Apr 1992 | 1 June 1992 | — |
1995 No. 26 | 28 Feb 1995 | Rr. 4, 5: 1 Apr 1995 Remainder: 28 Feb 1995 | — |
1998 No. 89 | 21 May 1998 | 1 July 1998 | — |
am. = amended rep. = repealed rs. = repealed and substituted | ||
R. 4.......................................... | am. 1995 No. 26 | |
R. 10........................................ | rs. 1992 No. 116 | |
R. 10A..................................... | ad. 1992 No. 116 | |
am. 1995 No. 26; 1998 No. 89 | ||
R. 11........................................ | rs. 1992 No. 116 | |
R. 11A..................................... | ad 1992 No. 116 | |
am. 1995 No. 26; 1998 No. 89 | ||
R. 13........................................ | am. 1995 No. 26 | |
R. 15........................................ | am. 1995 No. 26 | |
Rr. 22, 23................................ | am. 1995 No. 26 | |
R. 24........................................ | am. 1992 No. 116; 1995 No. 26 | |
R. 25........................................ | am. 1992 No. 116 | |
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