Primary Industries Levies and Charges Collection (Custard Apples) Regulations (Cth)

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Primary Industries Levies and Charges Collection (Custard Apples) Regulations

Statutory Rules 1994 No. 373 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991, the Horticultural Levy Act 1987 and the Horticultural Export Charge Act 1987

Consolidated as in force on 13 October 1999

(includes amendments up to SR 1997 No. 406)

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Primary Industries Levies and Charges Collection (Custard Apples) Regulations

Statutory Rules 1994 No. 373 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991, the Horticultural Levy Act 1987 and the Horticultural Export Charge Act 1987

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1Citation [see Note 1]

 These Regulations may be cited as the Primary Industries Levies and Charges Collection (Custard Apples) Regulations.

2Commencement

 These Regulations commence on 1 January 1995.

3Incorporation of Primary Industries Levies and Charges Collection Regulations

These Regulations incorporate, and must be read as one with, the Primary Industries Levies and Charges Collection Regulations.

4Interpretation

 In these Regulations:

bulk custard apples means custard apples which are not packed in a standard tray or a standard box.

Charge Act means the Horticultural Export Charge Act 1987.

companyhas the same meaning as it has under the Corporations Law.

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

custard apple means a fruit:

  • (a)

    of the species Annona cherimola, Annona reticulata or Annona squamosa; or

  • (b)

    of a hybrid between, or within, any of these species.

export charge means charge imposed on custard apples under the Horticultural Export Charge Act 1987.

exporter means a producer of custard apples for the purposes of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

growermeans a producer of custard apples for the purposes of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

levy means levy imposed on custard apples under the Horticultural Levy Act 1987.

Levy Act means the Horticultural Levy Act 1987.

levy year means a period prescribed under regulation 5.

retail sale means a sale of any custard apples by a grower, except a sale to a first purchaser, buying agent or exporting agent, or through a selling agent.

standard box means:

  • (a)

    a box of custard apples, being a box of the kind ordinarily used in the Australian horticultural industry for packing custard apples; or

  • (b)

    if the custard apples are packed in another kind of box — 10 kilograms of custard apples.

standard tray means:

  • (a)

    a single layer tray of custard apples, being a tray of a kind ordinarily used in the Australian horticultural industry for packing custard apples; or

  • (b)

    if the custard apples are packed in another kind of tray — 7 kilograms.

Note First purchaser, selling agent, buying agent and exporting agent are defined in subsection 4 (1) of the Collection Act.

5What is a levy year?

 For the purposes of the definition of levy year in subsection 4 (1) of the Collection Act, the prescribed period for custard apples is each calender year after 1994.

6Custard apples are a prescribed product

 Custard apples are prescribed for the purposes of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

7Custard apples are a leviable horticultural product

Custard apples are prescribed for the purposes of the definition of leviable horticultural products in subsection 5A (1) of the Levy Act.

8Custard apples are a chargeable horticultural product

 Custard apples are prescribed for the purposes of the definition of chargeable horticultural products in subsection 5A (1) of the Charge Act.

9What is the rate of levy?

For the purposes of section 9 of the Levy Act, the rates of levy for custard apples are:

  • (a)

    20 cents per standard tray; and

  • (b)

    20 cents per standard box; and

  • (c)

    $25 per tonne for bulk custard apples.

10What is the rate of export charge?

For the purposes of section 9 of the Charge Act, the rates of export charge for custard apples are:

  • (a)

    20 cents per standard tray; and

  • (b)

    20 cents per standard box; and

  • (c)

    $25 per tonne for bulk custard apples.

11Are there any exemptions from levy or charge?

  • (1)

    For the purposes of subsection 13 (2) of the Levy Act, the following custard apples are exempt from levy:

    • (a)

      custard apples which a grower uses for processing;

    • (b)

      custard apples which a grower sells directly to a processor for processing;

    • (c)

      custard apples which a grower sells by retail sale.

  • (2)

    For the purposes of section 13 of the Charge Act, the following custard apples are exempt from export charge:

    • (a)

      custard apples which a grower uses for processing;

    • (b)

      custard apples which a grower sells directly to a processor for processing;

    • (c)

      custard apples which a grower sells by retail sale;

    • (d)

      custard apples for which levy has previously been paid.

12When is levy or export charge due for payment?

 For the purposes of section 6 of the Collection Act, levy or export charge for custard apples must be paid:

  • (a)

    on the day on which an annual return referred to in regulation 13 is lodged; or

  • (b)

    for a person who does not lodge an annual return within the period required under regulation 15 — on the last day of that period.

Note 1   Section 12 of the Levy Act and the Charge Act respectively provide that levy and export charge is payable by the producer of custard apples. However, to make the collection of levies and export charges easier, they may be collected from a first purchaser, selling agent, buying agent or exporting agent (see section 7 of the Collection Act.)

Note 2   There is a penalty for unpaid levy or charge (see section 15 of the Collection Act).

13Who must lodge an annual return?

 The following persons must lodge an annual return for custard apples:

  • (a)

    a first purchaser who, in the course of business, buys custard apples in a levy year (except by a retail sale);

  • (b)

    a buying agent who, in the course of business, buys custard apples in a levy year (except by a retail sale);

  • (c)

    a selling agent who sells custard apples in a levy year;

  • (d)

    an exporter who exports custard apples in a levy year;

  • (e)

    an exporting agent who exports custard apples in a levy year.

Note 1 First purchaser, selling agent, buying agent and exporting agent are defined in subsection 4 (1) of the Collection Act.

Note 2   There may be a penalty if a person does not lodge an annual return (see section 24 of the Collection Act).

14What must be put in an annual return?

(1) An annual return must:

  • (a)

    set out the particulars in subregulation (2) that are applicable to the person lodging the return; and

  • (b)

    include a declaration:

    • (i)

      signed by the person; or

    • (ii)

      if the person is a company — signed by an individual authorised by the company;

 that the particulars set out in the return are correct in every material particular.

(2)

The particulars to be set out in a return are:  

  • (a)

    the full name and business or residential address (not a post office box or bag) of the person lodging the return;

  • (b)

    if the person also has a post office box or bag address — that address;

  • (c)

    if the person is a company — the person’s Australian Company Number under the Corporations Law;

  • (d)

    the levy year to which the return relates;

  • (e)

    in relation to custard apples bought or sold in the levy year for which levy is payable:

    • (i)

      the quantity, in kilograms, of the custard apples; and

    • (ii)

      the amount of levy payable for the custard apples;

  • (f)

    in relation to custard apples exported in the levy year for which export charge is payable:

    • (i)

      the quantity, in kilograms, of the custard apples; and

    • (ii)

      the amount of export charge payable for the custard apples;

  • (g)

    the total amount of levy and export charge payable for the custard apples.

15When and where must a person lodge an annual return?

A person must lodge an annual return with the Secretary:

  • (a)

    on or before 28 February in the year immediately after the levy year to which the annual return relates; and

  • (b)

    at the office of the Department in Canberra.

16Records must be kept for custard apples

  • (1)

    The following persons must, in relation to a levy year, keep records setting out the matters referred to in subregulation (2):

    • (a)

      a grower;

    • (b)

      a person referred to in regulation 13.

      Penalty:   10 penalty units.

  • (2)

    Records must set out the following matters:

    • (a)

      the quantities, in kilograms, of custard apples bought, sold (by retail sale or otherwise) or exported;

    • (b)

      the amount of levy and export charge payable on the quantities;

    • (c)

      the amount of levy and charge paid on the quantities;

    • (d)

      the name and business or residential address of each:

      • (i)

        person to whom a person referred to in subregulation (1) sold custard apples, other than by retail sale; and

      • (ii)

        person to whom the person exported custard apples; and

      • (iii)

        person from whom the person bought custard apples;

    • (e)

      the total quantity, in kilograms, of custard apples:

      • (i)

        sold to each person referred to in subparagraph (d) (i); and

      • (ii)

        exported to each person referred to in subparagraph (d) (ii); and

      • (iii)

        bought from each person referred to in subparagraph (d) (iii).

  • (3)

    A person must keep the records for 5 years after the last day for lodging a return for the custard apples.

    Penalty:   10 penalty units.

17What is the eligible industry body?

 For the purposes of subsection 14 (7) of the Levy Act and subsection 14 (7) of the Charge Act, the eligible industry body is the Australian Custard Apple Growers Association Inc.

Notes to the Primary Industries Levies and Charges Collection (Custard Apples) Regulations

Note 1

The Primary Industries Levies and Charges Collection (Custard Apples) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991, the Horticultural Levy Act 1987 and the Horticultural Export Charge Act 1987) as shown in this consolidation comprise Statutory Rules 1994 No. 373 amended as indicated in the Tables below.

Table of Statutory Rules

Year and

number

Date of notification

in Gazette

Date of

commencement

Application, saving or

transitional provisions

1994 No. 373

1 Nov 1994

1 Jan 1995

1997 No. 406

24 Dec 1997

1 Feb 1998

—

Table of Amendments

    ad. = added or inserted

          am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

Rr. 9, 10..................................

am. 1997 No. 406

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