Primary Industries Levies and Charges Collection (Horticultural Export Charge) Regulations (Cth)

Statutory Rules 1991 No. 2081

–––––––

Primary Industries Levies and Charges Collection (Horticultural Export Charge) Regulations

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991 and the Horticultural Export Charge Act 1987.

Dated 27 June 1991.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

R. McMULLAN

Parliamentary Secretary to the Treasurer for and on behalf of the

Minister of State for Primary Industries and Energy

–––––––––

Citation

1. These Regulations may be cited as the Primary Industries Levies and Charges Collection (Horticultural Export Charge) Regulations.

 

Incorporation

2. The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these Regulations.

Interpretation

3. (1) In these Regulations, unless the contrary intention appears:

“annual return” means an annual return lodged under regulation 15;

“apple” has the same meaning as in the Primary Industries Levies and Charges Collection (Apple and Pear) Regulations;

“box”, in relation to apples, pears or citrus, means a container of a kind:

(a) ordinarily used in the Australian horticultural industry for packing apples, pears or citrus; and

(b) ordinarily known in that industry as a bushel box or 30 litre box;

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

“citrus” has the same meaning as in the Primary Industries Levies and Charges Collection (Citrus) Regulations;

“citrus in bulk” means citrus:

(a) sold in bulk by the producer or through an exporting agent; or

(b) exported in bulk by the producer or through an exporting agent;

“citrus not in bulk” means citrus:

(a) sold by the producer to an exporting agent but not so sold in bulk; or

(b) exported by the producer or through an exporting agent but not exported in bulk;

“Export Charge Act” means the Horticultural Export Charge Act 1987;

“exported in bulk”, in relation to citrus, means exported in a container where the mass of citrus in the container exceeds 30 kilograms;

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

“nashi” has the same meaning as in the Primary Industries Levies and Charges Collection (Apple and Pear) Regulations;

 

“pear” has the same meaning as in the Primary Industries Levies and Charges Collection (Apple and Pear) Regulations;

“prescribed amount” means $1,000 or another amount specified by the Minister in an order under regulation 18;

“prescribed citrus” means citrus of a kind in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act;

“prescribed class” means one of the classes of horticultural products prescribed by regulation 4;

“prescribed person”, in relation to products in a prescribed class of chargeable horticultural products, means:

(a) a person who is, in relation to those products, an exporting agent; or

(b) in any other case—the owner of those products at the time where they are exported;

“sold in bulk”, in relation to citrus transported or to be transported in a container, means sold where the mass of citrus in the container exceeds 30 kilograms;

“tray”, in relation to nashi, has the same meaning as in the Primary Industries Levies and Charges Collection (Apple and Pear) Regulations.

(2) For the purposes of the application of these regulations to apples or pears not packed in boxes, a reference to a box of apples or pears is a reference to:

(a) 18 kilograms of apples or pears; or

(b) if the apples or pears are of a variety in respect of which another weight is prescribed for the purposes of this paragraph—that other weight of apples or pears.

(3) For the purposes of the application of these Regulations to nashi not packed in trays, a reference to a tray of nashi is a reference to 4 kilograms of nashi.

(4) For the purposes of the application of these Regulations to citrus not packed in boxes;

(a) a reference to a box of grapefruit is a reference to 16.67 kilograms of grapefruit; and

(b) a reference to a box of citrus excluding grapefruit is a reference to 20 kilograms of that citrus.

 

Chargeable horticultural products

4. The classes of chargeable horticultural products specified in column 2 of Schedules 1 and 2 are prescribed for the purposes of the definition of “chargeable horticultural products” in section 5a of the Export Charge Act.

Eligible industry bodies

5. For the purposes of subsections 14 (6) and (7) of the Export Charge Act, the eligible industry body:

(a) for the class of chargeable horticultural product specified in column 2 in Schedule 1 is:

(i) in respect of nashi—the Australian Nashi Growers’ Association; and

(ii) in respect of apples and pears (excluding nashi)—the Australian Apple and Pear Growers’ Association; and

(b) for the classes of chargeable horticultural products specified in column 2 in Schedule 2—the Australian Citrus Growers’ Federation.

How much levy is payable?

6. (1) In relation to a class of chargeable horticultural products specified in an item in Schedule 1:

(a) the rate of charge for the purposes of section 8 of the Export Charge Act is 90% of the rate specified in the item; and

(b) the rate of charge for the purposes of section 9 of the Export Charge Act is 10% of the rate specified in the item.

(2) The rate of charge for the purposes of section 8 of the Export Charge Act in relation to a class of chargeable horticultural products specified in an item in Schedule 2 is the rate specified in column 3 of that item.

 

(3) The rate of charge for the purposes of section 9 of the Export Charge Act in relation to a class of chargeable horticultural products specified in an item in Schedule 2 is the rate specified in column 4 in that item.

When is charge due for payment?

7. For the purposes of section 6 of the Collection Act, a charge payable on any class of chargeable horticultural product under the Export Charge Act is due for payment on the last day for lodging a return in relation to that product.

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

Who must lodge a monthly return?

8. A person who has exported any class of chargeable horticultural product in any month must on or before the 28th day of the following month, lodge a return.

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

What must be included in a monthly return?

9. A return must:

(a) set out all the particulars referred to in subsection (2) that are applicable to the person lodging the return; and

(b) include a declaration, signed by the person or by a person authorised by the person, that the particulars set out in the return are correct in every material particular; and

(c) be lodged at the office of the Secretary of the Department in Canberra.

(2) The particulars to be included in a return are:

(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 a post office bag; and

(b) if the person lodging the return has a post office box address or a post office bag address—that address; and

(c) the month in which each prescribed class of chargeable horticultural product was exported; and

(d) the quantity of each prescribed class of chargeable horticultural product exported in that month; and

(e) the amount of charge payable for the month for each of the quantities referred to in paragraph (d); and

(f) the total of the amounts of charge payable for those quantities.

Exemption from duty to lodge monthly returns

10. (1) A person does not have to lodge monthly returns for a calendar year if:

(a) the Secretary has granted the person an exemption for the year under subregulation 12 (2); or

(b) the person has applied for exemption under regulation 11 for the year and has not received notice that the Secretary has refused to grant the exemption; or

(c) the Secretary is required under subregulation 13 (3) 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.

(2) A person who exports any chargeable horticultural products in a calendar year , may apply for exemption from the duty to lodge monthly returns for the year if the person has reason to believe that the amount of liability under subsection 7 (3) of the Collection Act will be less than the prescribed amount.

Application for exemption

11. An application for an exemption must:

(a) set out the following particulars;

(i) the full name and business address or residential address of the applicant, not being the address of a post office box or a post office bag;

 

(ii) if the applicant has a post office box address or a post office bag address—that address;

(b) include:

(i) a statement that the applicant is an producer or exporting agent who will, or may, incur a liability under subsection 7 (3) of the Collection Act in the calendar year to which the application relates; and

(ii) a statement that the applicant believes that the amount of the liability will be less than the prescribed amount; and

(c) be lodged with the Secretary at the office of the Department in Canberra.

Grant of exemption

12. (1) When considering whether to grant or refuse an application for exemption, the Secretary must have regard to:

(a) the amount of charge payable by the applicant under subsection 7 (3) of the Collection Act in the immediately preceding calendar 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 calendar year to which the application relates.

(2) Within 14 days after the 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.

Continuation of exemption

13. (1) If a person who has been exempted from lodging monthly returns for a calendar year lodges an annual return for that year, the Secretary must consider whether to continue the exemption for the following calendar year.

(2) When considering whether to continue a person’s exemption, the Secretary must have regard to:

(a) the amount of the person’s liability under subsection 7 (3) of the Collection Act in the previous calendar year; and

(b) any information that is available to the Secretary about the amount of the liability that the person will be likely to incur in the following calendar year.

(3) Within 14 days after a person granted an exemption for a calendar year lodges an annual return for that year, the Secretary must:

(a) decide whether or not to continue the exemption for the following calendar year; and

(b) give the person written notice of the decision addressed to person at the address of the person last notified to the Secretary.

When must monthly returns be lodged if exemption refused or not continued?

14. A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a calendar year must lodge a monthly return:

(a) for each month that ended before the person received the notice—within 28 days of receiving the notice; and

(b) for each other month—on or before the 28th day of the following month.

Annual returns

15. (1) A person must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year the person exported any chargeable horticultural products, other than prescribed citrus.

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

 

(2) A return must:

(a) set out the following particulars:

(i) the full name and business address or residential address of the person, not being the address of a post office box or a post office bag;

(ii) if the person has a post office box or a post office bag—that address;

(iii) the calendar year in which each prescribed class of horticultural products were exported;

(iv) the quantity of each prescribed class of horticultural products exported in that calendar year;

(v) the amount of charge payable in respect of each of the quantities referred to in subparagraph (iv);

(vi) the sum of the amounts payable for those quantities;

(b) include a declaration, signed by the person or by a person authorised by the person, that the particulars set out in the return are correct in every material particular; and

(c) be lodged with the Secretary at the office of the Department in Canberra.

Records to be kept

16. A person who exports any class of chargeable horticultural products in a month, must keep records showing the quantity of each class of horticultural products exported that month.

Penalty: $1,000.

Review of decisions

17. (1) Application may be made to the Administrative Appeals Tribunal for a review of a decision of the Secretary:

(a) refusing to grant an exemption under paragraph 12 (2) (a); or

(b) refusing to continue an exemption under paragraph 13 (3) (a).

 

(2) Where the Secretary gives notice of a decision mentioned 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 a 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.

Orders

18. Subject to section 31 of the Collection Act, the Minister may make orders, not inconsistent with that Act or these Regulations, specifying an amount, not exceeding $5,000, for the purposes of subregulation 10 (2).

SCHEDULE 1Subregulation 4 (1) and

regulations 5 and 6

RATE OF CHARGE

Column 1	Column 2	Column 3
Item No.	Class of Chargeable Horticultural Products	Rate
1	Apples	16 cents per box
2	Pears (excluding nashi)	16 cents per box
3	Nashi	40 cents per tray

 

SCHEDULE 2 Subregulations 4 (2) and (3) and

regulation 6

RATE OF CHARGE

Column 1	Column 2	Column 3	Column 4
Item	Class of chargeable horticultural products	Rate for purposes of section 8 of the Export Charge Act	Rate for the purposes of section 9 of the Export Charge Act
1	Citrus in bulk	$ 1.25 per tonne	50 cents per tonne
2	Citrus not in bulk	2.5 cents per box	1 cent per box

 

NOTE

1. Notified in the Commonwealth of Australia Gazette