Primary Industries Levies and Charges Collection (Honey) Regulations (Cth)

Statutory

Rules1991No. 273 1

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Primary Industries Levies and Charges Collection (Honey) 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

____________

Citation

1. These Regulations may be cited as the Primary Industries Levies and Charges Collection (Honey) 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:

“annual return” means a return lodged under regulation 9;

“charge” means charge imposed under the Export Charge Act;

“designated sale” means a sale of honey by a producer, except:

(a)

to a first purchaser; or

(b)

to a buying agent; or

(c)

by a selling agent;

“Export Charge Act” means the Honey Export Charge Act 1973;

“exporter”, in relation to export honey, means the producer of the honey within the meaning of paragraph (g) of the definition of ‘producer’ in subsection 4 (1) of the Collection Act;

“levy” means levy imposed under the No. 1 Levy Act or the No. 2 Levy Act;

“monthly return” means a return lodged under regulation 8;

“No. 1 Levy Act” means the Honey Levy Act (No. 1) 1962;

“No. 2 Levy Act” means the Honey Levy Act (No. 2) 1962;

“return” means an annual return or a monthly return.

Levy year

4. For the purposes of the definition of “levy year” in subsection 4 (1) of the Collection Act, a calendar year is the prescribed period in relation to honey.

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)

honey is prescribed; and

• (b)

  a person who uses honey in the production of other goods is taken to be a producer.

[NOTE:  For the meaning of “producer” in relation to export honey, see paragraph (g) of the definition of “producer” in subsection 4 (1) of the Collection Act.]

When is levy or charge due for payment?

6. For the purposes of section 6 of the Collection Act, levy or charge on honey is due for payment on the last day for lodging a return for the honey.

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

Who must lodge a monthly return?

7.

The following persons must lodge a monthly return:

 (a) a first purchaser or buying agent who buys honey in the month;

(b)

a selling agent who sells honey in the month;

• (c)

  an exporter or exporting agent who exports honey in the month;

• (d)

  a person who uses honey in the production of other goods.

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

Who must lodge an annual return?

8.

A producer of honey must lodge a return for a levy year if, in the year:

(a)

the producer:

 (i) sells honey by designated sale; or

 (ii) uses honey in the production of other goods; and

• (b)

  the total weight of the honey so sold or used is more than 600 kilograms.

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

When must a monthly return be lodged?

9. A monthly return for honey must be lodged within 28 days after the end of the month when:

• (a)

  in the case of a first purchaser or buying agent—the honey is purchased; and

• (b)

  in the case of a selling agent—the honey is sold; and

• (c)

  in the case of an exporter or exporting agent—the honey is exported;

• (d)

  in the case of a person who uses honey in the production of other goods—the honey is so used.

When must an annual return be lodged?

 10. An annual return for honey must be lodged by 28 February in the year following the year in which the honey:

(a)

is sold by designated sale; or

(b)

used in the production of other goods.

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 a post office bag;

• (b)

  the agent’s, exporter’s, first purchaser’s or producer’s full name and business or residential address, not being the address of a post office box or post office bag;

• (c)

  if a person referred to in paragraph (a) or (b) has a post office box or a post office bag address—that address;

• (d)

  the month or months to which the return relates;

• (e)

  in the case of export honey:

   (i) the port at which the honey was loaded for export; and

   (ii) the date of export; and

   (iii) in the case of honey exported by sea—the name of the ship; and

   (iv) in the case of honey exported by air—the name of the operator of the aircraft; and

   (v) the number of the export permit under which the honey is exported; and

   (vi) the port of destination of the honey; and

   (vii) the quantity of honey exported; and

   (viii) the amount of charge payable on that quantity;

• (f)

  in any other case:

   (i) the quantity of honey purchased; and

   (ii) the quantity of honey sold by designated sale; and

   (iii) the quantity of honey sold other than by designated sale; and

   (iv) the quantity of honey used in the production of other goods; and

   (v) the total quantity of honey so purchased, sold or used; and

   (vi) the total amount of levy payable on that quantity.

• (g)

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

 (2) In subregulation (1), “agent” means a buying agent or selling agent or an exporting agent.

Records to be kept by bee-keepers

12.

(1) A person who keeps bees must keep:

(a)

records showing, for each month:

 (i) the quantity of honey on hand at the beginning of the month; and

 (ii) the quantity of honey produced; and

 (iii) the quantity of honey purchased and the details of each purchase; and

 (iv) the quantity of honey sold and the details of each purchase; and

 (v) the quantity of honey otherwise disposed of and the details of each disposal; and

 (vi) the quantity of honey on hand at the end of the month; and

(b)

a certificate given to the person under paragraph 4 (2) (d) of the No. 1 Levy Act.

 Penalty:  $1,000.

 (2) The records must be retained by the person for 2 years after the date on which the person is required to lodge a return for the honey.

 Penalty:  $1,000.

Records to be kept by first purchasers, buying agents and selling agents

13.

(1)  A first purchaser, or a buying agent, or a selling agent, who, at any time in a month:

(a)

purchases honey; or

(b)

sells honey; or

(c)

uses honey in the production of other goods;

must keep:

(d)

records showing, for each month:

 (i) the quantity of honey on hand at the beginning of the month; and

 (ii) the quantity of honey produced; and

 (iii) the quantity of honey purchased and the details of each purchase; and

 (iv) the quantity of honey sold and the details of each purchase; and

 (v) the quantity of honey otherwise disposed of and the details of each disposal; and

 (vi) the quantity of honey on hand at the end of the month; and

(e)

a certificate given to the person under paragraph 4 (2) (d) of the No. 1 Levy Act.

 Penalty:  $1,000.

 (2) The records must be retained by the purchaser or the agent for 2 years after the date on which the purchaser or the agent is required to lodge a return for the honey.

 Penalty:  $1,000.

Records to be kept for honey that is exported

14.

(1)  A producer, a first purchaser or an exporter or exporting agent must keep records showing, for each month, the quantity of honey exported by the producer, purchaser or agent.

 (2) The records must be retained by the producer, the purchaser or the agent for 2 years after the date on which the producer, the purchaser or the agent is required to lodge a return for the honey.

 Penalty:  $1,000.

When are records not required to be kept?

15. Despite regulations 13, 14 and 15, a person is not required to keep records concerning the purchase or use of honey:

• (a)

  for domestic purposes; or

• (b)

  for other purposes not connected with:

   (i) keeping bees; or

   (ii) dealing in honey; or

   (iii) using honey in the production of other goods.

Export entry for honey exported after return has been furnished

16.

(1) If:

• (a)

  a person lodges a return for honey sold under a contract of sale that provides for the honey:

 (i) to be delivered to a place outside Australia; or

 (ii) to be placed on board a ship or aircraft for export; and

(b)

the person has not, when the return is lodged, placed the honey on board a ship or aircraft for export;

the person must keep a copy of the export entry for the honey made under section 114 of the Customs Act 1901 as part of the person’s records.

Penalty:

$500.

 (2) The copy must be retained by the person for 24 months after the date on which the honey is exported.

Penalty:

$500.

NOTE

1. Notified in the Commonwealth of Australia Gazette