Primary Industries Levies and Charges Collection (Dried Fruits) Regulations (Cth)

Statutory

Rules1991No. 271 1

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Primary Industries Levies and Charges Collection (Dried Fruits) 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 23August 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 (Dried Fruits) 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:

“dried fruits” has the same meaning as in the Levy Act;

“levy” has the same meaning as in the Levy Act;

“return” means a return lodged under regulation 9;

“season”,in relation to dried fruits, means the calendar year when the fruits were harvested;

“the Levy Act” means the Dried Fruits Levy Act 1971.

Levy year

4. 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 dried fruits:

• (a)

  the period beginning when these Regulations commence and ending at the end of 30 September 1991;

• (b)

  the year commencing on each 1 October after that date.

Who is a producer?

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

(a)

dried fruits are prescribed;

(b)

each of the following persons is taken to be a producer:

 (i) a person who receives dried fruits for processing at a processing establishment under an arrangement with the grower of those fruits that requires the first-mentioned person to sell the processed fruits;

 (ii) in the absence of an arrangement of that kind—the grower of the dried fruits received for processing at the establishment.

Who is a proprietor?

 6. For the purposes of the definition of “proprietor” in subsection 4 (1) of the Collection Act, dried fruits are prescribed.

Intermediaries—liability

7. Dried fruits are declared to be products to which paragraphs 7 (2) (a) and (b) of the Collection Act apply.

When is levy due for payment?

8.

(1)  Subject to subregulation (2), levy payable for a levy year is due for payment on the last day for lodging a return for that year.

 (2) The Secretary may, by notice in the Gazette, fix a date for payment of levy in relation to dried fruits that is later than the day referred to in subregulation (1).

[NOTE:  For penalty, see section 15 of the Collection Act.]

Who must lodge a return?

9. The proprietor of a processing establishment must lodge a return for a levy year.

[NOTE: For penalty, see section 24 of the Collection Act.]

When must a return be lodged?

10.

The return for a levy year must be lodged on or before 30 November in the following levy year.

What must be put in a return?

• 11.

  (1)   A return must contain:

• (a)

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

• (b)

  the full name and address of the processing establishment for which the return is lodged, not being the address of a post office box or post office bag;

• (c)

  the full name and address of the proprietor of the processing establishment, not being the address of a post office box or post office bag;

• (d)

  if a person referred to in paragraph (a) or (c), or the processing establishment, has a post office box or post office bag address—that address;

• (e)

  the quantity of each kind of dried fruits of a season received for processing at the establishment on or before 30 September in that season;

• (f)

  the quantity of each kind of dried fruits of any preceding season received for processing at the establishment on or before 30 September in that season;

• (g)

  the amount of levy payable in relation to each kind of dried fruits referred to in paragraph (e);

• (h)

  the amount of levy payable in relation to each kind of dried fruits referred to in paragraph (f);

• (i)

  the sum of the amounts of levy referred to in paragraphs (g) and (h);

• (j)

  a declaration, signed by the person, that the information set out in the return is correct in every material particular.

Records to be kept

12. The proprietor of a processing establishment must keep records that show:

• (a)

  the name and address of each grower of dried fruits from whom dried fruits are received at the establishment for processing; and

• (b)

  the quantity of each kind of dried fruit received from each grower on a particular day; and

• (c)

  the quantity of each kind of dried fruit received each month at the establishment from each grower.

Penalty: $1,000.

Records—5 year retention period

 13. A person who is required to keep records about dried fruits under regulation 12 must retain the records for 5 years after the last day for lodging a return for the dried fruits.

Penalty:

$1,000.

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NOTE

1. Notified in the Commonwealth of Australia Gazette