Primary Industries Levies and Charges Collection (Dried Vine Fruits) Regulations (Cth)
made under the
Consolidated as in force on 21 September 1998
(includes amendments up to SR 1995 No. 339)
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
made under the
Page
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These Regulations may be cited as the Primary Industries Levies and Charges Collection (Dried Vine Fruits) Regulations.
These Regulations commence on 1 January 1992.
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:
currants means dried grapes of the following varieties:
(a) Carina;
(b) Corinth;
(c) Zante.
deal means sell, buy or export.
dried vine fruits means currants, raisins and sultanas.
Export Charge Act means theHorticultural Export Charge Act 1987 .
exporter , in relation to dried vine fruits, means the producer of the fruits within the meaning of paragraph (h) of the definition ofproducer in subsection 4 (1) of the Collection Act.
grower , in relation to dried vine fruits, means the producer of the fruits within the meaning of paragraph (h) of the definition ofproducer in subsection 4 (1) of the Collection Act.
Levy Act means theHorticultural Levy Act 1987 .
levy year means the period prescribed in regulation 5.
raisins means dried grapes other than currants or sultanas.
retail sale , in relation to a sale of dried vine fruits 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 monthly return.
sultanas means dried grapes of the Sultana variety, including Merbein Seedless.
For the purposes of the definition of
levy year in subsection 4 (1) of the Collection Act, each calendar year after 1991 is prescribed in relation to dried vine fruits.
Dried vine fruits are prescribed for the purposes of paragraph (b) of the definition of
processor in subsection 4 (1) of the Collection Act.
Dried vine fruits are prescribed for the purposes of subparagraph (h) (iii) of the definition of
producer in subsection 4 (1) of the Collection Act.
Levy or charge payable for dried vine fruits is due for payment on the last day for lodging a return for the dried vine fruits.
Note For penalty see section 15 of the Collection Act.
Dried vine fruits are prescribed horticultural products for the purposes of the definition of
leviable horticultural products in subsection 5A (1) of the Levy Act.
Dried vine fruits 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 subsection 7 (3) of the Collection Act, dried vine fruits are a prescribed product.
Section 7 of the Collection Act does not apply to:
(a) a first purchaser; or
(b) a buying agent; or
(c) a selling agent;
who buys or sells dried vine fruits from a grower who processes the fruits and sells them otherwise than by retail sale.
For the purposes of section 8A of the Levy Act, the rate of levy for dried vine fruits that are produced on or after
1 January 1996 is $10 per tonne of processed dried vine fruits.
For the purposes of section 8A of the Export Charge Act, the rate of charge for dried vine fruits that are produced on or after
1 January 1996 is $10 per tonne of processed dried vine fruits.
The following persons must lodge an annual return for a levy year:
(a) a grower who:
(i) processes leviable dried vine fruits; and
(ii) sells them by retail sale;
in the year;
(b) a person who deals with leviable or chargeable dried vine fruits in the year and is exempt from lodging monthly 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
14 February in the following levy year.
(1) Each of the following persons must lodge a return for each month in a levy year:
(a) a first purchaser who buys dried vine fruits in the month;
(b) a buying agent who buys dried vine fruits in the month;
(c) a selling agent who sells dried vine fruits in the month;
(d) an exporting agent who exports dried vine fruits in the month;
(e) an exporter who exports dried vine fruits in the month;
(f) a grower who processes dried vine fruits and sells them otherwise than by retail sale in the month.
Note For penalty, see section 15 of the Collection Act.
(2) A person does not have to lodge monthly returns for a levy year if:
(a) the Secretary grants the person an exemption for the year under regulation 21, or continues the person’s exemption under regulation 22; or
(b) the person has applied under regulation 19 for an exemption 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 22 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 monthly return must be lodged on or before the 14th day after the end of the month following the month in which the dried vine fruits cease to be under the control of:
(a) the person who is required to lodge the return; or
(b) if the person sells or exports dried vine fruits under an agreement with a processor — the processor.
A person may apply for an exemption from the obligation to lodge monthly returns for a levy year if the person has reason to believe that the total weight of dried vine fruits:
(a) for which the person is, or may become, liable to pay levy or charge for the year; or
(b) for which the person is, or may become, liable to pay an amount for the levy year under subsection 7 (1) or (3) of the Collection Act;
will be less than 100 tonnes in that year.
An application under regulation 19 must:
(a) include the applicant’s full name; and
(b) include the applicant’s business or residential address, not being the address of a post office box or post office bag; and
(c) include (as the case requires):
(i) a statement that the applicant is, or may become, liable to pay levy or 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; and
(d) include a statement that the applicant believes that the total weight of dried vine fruits:
(i) for which the person is, or may become, liable to pay levy or charge for the year; or
(ii) for which the person is, or may become, liable to pay an amount under one of those subsections;
will be less than 100 tonnes; 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 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) Within 14 days after a person who is exempt from lodging monthly returns for a levy year lodges the annual return for the 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 address of the person last notified to the Secretary.
(2) When considering whether to continue a person’s exemption, the Secretary must have regard to:
(a) the amount of levy or 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 following levy year.
A person who receives notice of a refusal to grant or continue an exemption for a levy year must lodge a return for each month in the year:
(a) in the case of each month that ended before the person received the notice — within 28 days of receiving the notice; and
(b) in the case of the other months — on or before the 14th day of the month following the month in which the dried vine fruits cease to be under the control of:
(i) the person who is required to lodge the return; or
(ii) if the person sells or exports dried vine fruits under an agreement with a processor — the processor.
A return must:
(a) include the person’s full name; and
(b) include the person’s business or residential address, not being the address of a post office box or post office bag; and
(c) if the person has a post office box address or a post office bag address — include that address; and
(d) state the month or the levy year to which the return relates; and
(e) state the calendar year in which the dried vine fruits were produced; and
(f) state the total weight of dried vine fruits:
(i) for which levy or charge is payable; and
(ii) dealt with by the person in the month or year; and
(g) state the amount of levy or charge payable for the dried vine fruits; and
(h) the amount of levy or charge that the person paid for the month or levy year; and
(i) include a declaration, signed by the person, that the particulars set out in the return are correct in every material particular; and
(j) be lodged with the Australian Dried Fruits Board at its business office.
(1) A grower must keep records for each month showing the total weight of dried vine fruits sold in the month by retail sale.
Maximum penalty: $1,000.
(2) A first purchaser must keep records for each month showing:
(a) the total weight of dried vine fruits bought in the month; and
(b) the amount of levy, charge or penalty that the purchaser paid for the month or levy year; and
(c) if an amount of money is deducted by the purchaser under subsection 8 (1) of the Collection Act from money received by the purchaser on behalf of a producer or payable by the purchaser in relation to the dried vine fruits — the amount.
Maximum penalty: $1,000.
(3) A buying agent must keep records for each month showing:
(a) the total weight of dried vine fruits bought in the month; and
(b) the amount of levy, charge or penalty that the agent paid for the month or levy year; and
(c) if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — the amount.
Maximum penalty: $1,000.
(4) An exporter or exporting agent must keep records for each month showing:
(a) the total weight of dried vine fruits exported in the month; and
(b) the amount of levy, charge or penalty that the exporter or agent paid for the month or levy year; and
(c) if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — the amount.
Maximum penalty: $1,000.
(5) A selling agent must keep records for each month showing:
(a) the total weight of dried vine fruits sold in the month; and
(b) the amount of levy, charge or penalty that the agent paid for the month or levy year; and
(c) if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — the amount.
Maximum penalty: $1,000.
A person who is required to keep records under regulation 25 must retain them for 5 years after the last day for lodging a return for the dried vine fruits.
Maximum penalty: $1,000.
(1) An application 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 21 (2) (a); or
(b) refusing to continue an exemption under paragraph 22 (1) (a).
(2) When the Secretary gives notice of a decision referred to 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 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.
(3) A failure to comply with subregulation (2) in relation to a decision does not affect the validity of the decision.
(1) Statutory Rules 1991 No. 203 (in this regulation referred to as
the repealed Regulations ) are repealed.(2) An obligation on a person to:
(a) pay a charge in accordance with regulation 6 of the repealed Regulations; and
(b) lodge a return under subregulation 9 (1) of the repealed Regulations;
in relation to dried vine fruits produced between the day on which the repealed Regulations commenced and the end of
31 December 1991 is not affected by subregulation (1).
The Primary Industries Levies and Charges Collection (Dried
Vine Fruits) Regulations (in force under the
1991 No. 437 | 19 Dec 1991 | 1 Jan 1992 | ||||
1994 No. 372 | 1 Nov 1994 | 1 Jan 1995 | — | |||
1995 No. 339 | 6 Nov 1995 | 1 Jan 1996 | — | |||
(a) Statutory Rules 1995 No. 339 were made under theHorticultural Levy Act 1987 and theHorticultural Export Charge Act 1987 .
am. = amended rep. = repealed rs. = repealed and substituted | |
Rr. 13, 14................................ | am. 1994 No. 372; 1995 No. 339 |
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