Statutory
Rules1991No. 269 1
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Primary
Industries Levies and Charges Collection (Cotton) Regulations
I, THE
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 23 August 1991.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
SIMON CREAN
Minister of State for Primary Industries
and Energy
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Citation
1. These Regulations may be cited as the Primary Industries Levies and
Charges Collection (Cotton) Regulations.
Incorporation
2. The Primary Industries Levies and Charges Collection Regulations
are incorporated and must be read as one with these Regulations.
Interpretation
3. In these Regulations, unless the contrary intention appears:
“leviable
cotton” has the same meaning as in the Levy Act;
“levy”
means levy imposed under the Levy Act;
“Levy
Act” means the Cotton Levy Act 1982;
“return”
means a return under regulation 7.
Who
is a processor?
4. Leviable cotton is declared to be a collection product for the
purposes of paragraph (a) of the definition of “processor” in subsection
4 (1) of the Collection Act.
When
is levy due for payment?
5. For the purposes of section 6 of the Collection Act, levy on
leviable cotton is due for payment on the last day for lodging a return for the
cotton.
[NOTE: For penalty, see section 15 of the
Collection Act.]
Intermediaries—liability
6. Leviable cotton is declared to be a product to which paragraph
7 (2) (a) of the Collection Act applies.
Who
must lodge a return?
7.(1) The following persons must lodge a return:
(b)an intermediary who is, or may be, liable to pay an amount in
relation to leviable cotton.
[NOTE: For penalty, see section 24 of the Collection
Act.]
When
must a return be lodged?
8. A return must be lodged within 28 days after the end of the month
in which leviable cotton is produced.
What
must be put in a return?
9. A return must contain:
- (a)
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 bag;
- (b)
the full name and address of the processor’s business, not being
the address of a post office box or post office bag;
- (c)
if a person referred to in paragraph (a) has a post office box
address or post office bag address—that address;
- (d)
the month to which the return relates;
- (e)
the quantity of leviable cotton produced in the month;
- (f)
the total amount of levy payable for the leviable cotton;
- (g)
a declaration, signed by the person, that the information set out
in the return is correct in every material particular.
Records
to be kept
10.(1) A
processor must keep records showing, for each month, the quantity of leviable
cotton produced.
Penalty: $1,000.
(2) The records must be retained by the processor for 5 years after the
date on which the producer is required to lodge a return.
Penalty: $1,000.
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NOTE
1. Notified in the Commonwealth of
Australia Gazette