Primary Industries Levies and Charges Collection (Nashi) Regulations (Cth)
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS
(#DATE 01:01:1996)
(#DATE 01:01:1996)
- Updated as at 1 January 1996
Table of Statutory Rules
Year and Date of Date of Application,
number notification commencement saving or
in Gazette transitional
provisions
1992 No. 440 24 Dec 1992 1 Jan 1993
1993 No. 315 25 Nov 1993 1 Jan 1993 -
1994 No. 424 23 Dec 1994 1 Jan 1995 -
1995 No. 378 6 Dec 1995 1 Jan 1996 -
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
R. 4 am. 1994 No. 424
R. 9 am. 1994 No. 424
R. 14 am. 1994 No. 424
R. 17 am. 1994 No. 424
Rr. 22, 23 am. 1994 No. 424
R. 25 am. 1994 No. 424
Schedules 1 and 2 rs. 1993 No. 315
am. 1994 No. 424
rs. 1995 No. 378
#ADD 1:2:1996
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - TABLE
OF PROVISIONSTABLE
TABLE OF PROVISIONS
Regulation
1. Citation
2. Commencement
3. Incorporation
4. Interpretation
5. Levy year
6. Leviable horticultural products
7. Chargeable horticultural products
8. Eligible industry body
9. What nashi are exempt from levy?
10. How much levy is payable?
11. How much charge is payable?
12. When is levy due for payment?
13. When is charge due for payment?
14. Who must lodge a monthly return?
15. When must monthly returns be lodged?
16. What must be included in a monthly return?
17. Exemption from duty to lodge monthly returns
18. Application for exemption
19. Grant of exemption
20. Continuation of exemption
21. When must monthly returns be lodged if exemption refused or not
continued?
22. Annual returns - producers
23. Annual returns - first purchasers, buying agents and selling
agents
24. Annual returns - person who exports nashi
25. Records to be kept
26. Review of decisions
27. Determination by the Minister
28. Orders
SCHEDULE 1
RATE OF LEVY
SCHEDULE 2
RATE OF CHARGE
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 1
Citation
1. These Regulations may be cited as the Primary Industries Levies and Charges Collection (Nashi) Regulations.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 2
Commencement
2. These Regulations commence on 1 January 1993.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 3
Incorporation
3. The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these Regulations.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 4
Interpretation
4. In these Regulations, unless the contrary intention appears:
"annual return" means a return lodged under subregulation 22 (1), 23 (1), (2) or (3), or 24 (1);
"box", in relation to nashi, means:
(a) a container of a kind:
(i) ordinarily used in the Australian horticultural industry for
packing nashi; and
(ii) ordinarily known in that industry as a bushel box or 30 litre box;
or
(b) if the nashi are not packed in a container of the kind referred to in paragraph (a) - 18 kilograms;
"charge" means charge imposed under the Export Charge Act;
"class", in relation to nashi, means a class of nashi specified in column 2 of Schedule 1;
"Collection Act" means the Primary Industries Levies and Charges Collection Act 1991;
"Export Charge Act" means the Horticultural Export Charge Act 1987;
"fruit juice" includes nashi juice;
"juicing nashi" means nashi:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or
(b) used by the producer in the production in Australia of fruit juice;
"Levy Act" means the Horticultural Levy Act 1987;
"monthly return" means a return lodged under regulation 14;
"nashi" means fruit of the species Pyrus pyrifolia;
"processing nashi" means nashi:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or
(b) used by the producer in the production in Australia of a processed product other than fruit juice;
"retail sale", in relation to a sale of nashi by a producer, means a sale by the producer of the nashi except a sale to a buying agent or a first purchaser or through a selling agent;
"specified amount" means:
(a) $1,000; or
(b) if a determination under regulation 27 is in force - the amount specified in the determination;
"tray", in relation to nashi, means:
(a) a container of a kind:
(i) ordinarily used in the Australian horticultural industry for
packing nashi; and
(ii) ordinarily known in that industry as a single layer tray; or
(b) if the nashi are not packed in a container referred to in paragraph (a) - 4 kilograms.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 5
Levy year
5. For the purposes of the definition of "levy year" in subsection 4 (1) of the Collection Act, a calendar year is the prescribed period.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 6
Leviable horticultural products
6. Nashi are prescribed for the purposes of the definition of "leviable horticultural products" in section 5A of the Levy Act.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 7
Chargeable horticultural products
7. Nashi are prescribed for the purposes of the definition of "chargeable horticultural products" in section 5A of the Export Charge Act.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 8
Eligible industry body
8. (1) For the purposes of subsections 14 (6) and (7) of the Levy Act, the eligible industry body for nashi is the Australian Nashi Growers Association Limited.
(2) For the purposes of subsections 14 (6) and (7) of the Export Charge Act, the eligible industry body for nashi is the Australian Nashi Growers Association Limited.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 9
What nashi are exempt from levy?
9. For the purposes of paragraph 13 (2) (b) of the Levy Act, the following nashi are exempt from levy:
(a) nashi:
(i) sold in a calendar year by the producer by retail sale; or
(ii) used in a calendar year by the producer in the production of fruit
juice or any other processed product;
if the total of the quantity of nashi sold or used by the producer for those purposes in that year is not more than 500 boxes;
(c) nashi sold for stockfood;
(d) processing nashi on which levy is payable under the Dried Fruits Levy Act 1971;
(e) processing nashi, or juicing nashi, used in the production of canned fruit.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 10
How much levy is payable?
10. (1) For the purposes of section 8 of the Levy Act, the rate of levy in relation to a class of nashi is the rate specified for that class in column 3 of Schedule 1.
(2) For the purposes of section 9 of the Levy Act, the rate of levy in relation to a class of nashi is the rate specified for that class in column 4 of Schedule 1.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 11
How much charge is payable?
11. (1) For the purposes of section 8 of the Export Charge Act, the rate of charge in relation to nashi is the rate specified in column 3 of Schedule 2.
(2) For the purposes of section 9 of the Export Charge Act, the rate of charge in relation to nashi is the rate specified in column 4 of Schedule 2.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 12
When is levy due for payment?
12. For the purposes of section 6 of the Collection Act, the levy payable on nashi is due for payment on the last day for lodging a return for the nashi.
(NOTE: For penalty, see section 15 of the Collection Act)
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 13
When is charge due for payment?
13. For the purposes of section 6 of the Collection Act, the charge payable on nashi is due for payment on the last day for lodging a return for the nashi.
(NOTE: For penalty, see section 15 of the Collection Act)
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 14
Who must lodge a monthly return?
14. The following persons must lodge a return for a month:
(a) a first purchaser who purchases nashi in the month; and
(b) a buying agent who buys nashi in the month; and
(c) a selling agent who sells nashi in the month; and
(d) a person who exports nashi in the month.
(NOTE: For penalty, see section 24 of the Collection Act)
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 15
When must monthly returns be lodged?
15. A person who is required to lodge a monthly return must do so on or before the 28th day of the month after the month in which the nashi were purchased, sold or exported.
(NOTE: For penalty, see section 24 of the Collection Act)
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 16
What must be included in a monthly return?
16. (1) A monthly return must:
(a) set out all the particulars referred to in subregulations (2), (3) and (4) that are applicable to the person lodging the return; and
(b) include a declaration signed 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 post office bag; and
(b) if the person has a post office box address or a post office bag address - that address; and
(c) the month to which the return relates.
(3) If the person lodging the return is a first purchaser, buying agent or selling agent, the following additional particulars must be included in the return:
(a) the quantity of each class of nashi purchased, sold or used by that person in that month; and
(b) the amount of levy payable for each of those quantities; and
(c) the total of the amounts of levy payable for the month.
(4) If the person lodging the return is a person who has exported nashi, the following additional particulars must be included in the return:
(a) the quantity of nashi exported in that month; and
(b) the amount of charge payable for nashi exported.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 17
Exemption from duty to lodge monthly returns
17. (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 19 (2); or
(b) the person has applied under regulation 18 for 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 subregulation 20 (1) 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 first purchaser, a buying agent or a selling agent may apply for exemption from the duty to lodge monthly returns for a calendar year if the person has reason to believe that the levy payable by the person for the year will be less than the specified amount.
(3) A person who exports nashi 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 charge payable by the person for the year will be less than the specified amount.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 18
Application for exemption
18. (1) An application for an exemption must set out:
(a) the full name and business address or residential address of the applicant, not being the address of a post office box or post office bag; and
(b) if the applicant has a post office box address or a post office bag address - that address.
(2) If the applicant is a first purchaser, buying agent or selling agent, the application must include:
(a) a statement that the applicant is a first purchaser, or is a buying agent, or is a selling agent, who will, or may, incur a liability under subsection 7 (1) of the Collection Act in the calendar year to which the application relates; and
(b) a statement that the applicant believes that the amount of the liability will be less than the specified amount.
(3) If the applicant is a person who exports nashi, the application must include:
(a) a statement that the applicant is a 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
(b) a statement that the applicant believes that the amount of the liability will be less than the specified amount.
(4) An application must be lodged with the Secretary at the office of the Department in Canberra.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 19
Grant of exemption
19. (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 by the applicant in the 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 under subsection 7 (1) or (3) of the Collection Act in the calendar 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.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 20
Continuation of exemption
20. (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 next calendar year.
(2) When considering whether to continue a person's exemption, the Secretary must have regard to:
(a) the amount of levy or charge payable by the person in the preceding calendar year; and
(b) any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7 (1) or (3) of the Collection Act in the following calendar year.
(3) The Secretary must:
(a) within 14 days after the annual return is lodged - decide whether to continue the exemption for the next calendar 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.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 21
When must monthly returns be lodged if exemption refused or not continued?
21. 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 for each month of 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 each other month - on or before the 28th day of the next month.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 22
Annual returns - producers
22. (1) A producer must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year:
(a) the producer:
(i) sold nashi by retail sale; or
(ii) used juicing nashi; or
(iii) used processing nashi; and
(b) the total quantity of those nashi, juicing nashi and processing nashi is 500 boxes or more.
(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
producer, not being the address of a post office box or post office bag;
(ii) if the producer has a post office box address or a post office bag
address - that address;
(iia) if the producer is a company - the producer's Australian Company
Number under the Corporations Law;
(iii) the calendar year to which the return relates;
(iv) the quantity of each class of nashi sold or used in that year;
(v) the amount of levy payable for each of those quantities;
(vi) the sum of the amounts of levy payable; and
(b) include a declaration signed by the person, that the particulars set out in the return are correct in each material particular; and
(c) be lodged with the Secretary at the office of the Department in Canberra.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 23
Annual returns - first purchasers, buying agents and selling agents
23.
(2) A first purchaser who is exempt from the duty to lodge monthly returns must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year, the first purchaser purchased any nashi.
(NOTE: For penalty, see section 24 of the Collection Act)
(3) A buying agent or selling agent who is exempt from the duty to lodge monthly returns must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year, the agent purchased or sold any nashi.
(NOTE: For penalty, see section 24 of the Collection Act)
(4) A return must:
(a) set out the following particulars:
(i) 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 post office bag;
(ii) if the person has a post office box address or a post office bag
address - that address;
(iii) the calendar year to which the return relates;
(iv) the quantity of each class of nashi purchased or sold in that
year;
(v) the total of the amounts of levy payable for those quantities;
(vi) the amount of levy previously paid in that calendar year;
(vii) the net amount of levy payable for all classes (being the
difference between the total referred to in subparagraph (v) and the amount referred to in subparagraph (vi)); and
(b) include a declaration, signed 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.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 24
Annual returns - person who exports nashi
24. (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 nashi.
(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 to which the return relates;
(iv) the quantity of nashi exported in that calendar year;
(v) the amount of charge payable for nashi; 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 with the Secretary at the office of the Department in Canberra.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 25
Records to be kept
25. (1) A producer must keep records showing the quantity of each class of nashi used or sold by retail sale by the producer in each month.
Penalty: 10 penalty units.
(2) A first purchaser of nashi must keep records showing the quantity of each class of nashi purchased from a producer in each month.
Penalty: 10 penalty units.
(3) A buying agent and a selling agent of nashi must keep records showing the quantity of each class of nashi purchased or sold in each month.
Penalty: 10 penalty units.
(4) A person who exports any nashi, must keep records showing the quantity of nashi exported each month.
Penalty: 10 penalty units.
(5) A person required to keep records in relation to nashi must retain the records for 5 years from the date on which the person was required to lodge a return for the nashi.
Penalty: 10 penalty units.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 26
Review of decisions
26. (1) 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 19 (2) (a); or
(b) refusing to continue an exemption under paragraph 20 (3) (a).
(2) When 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.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 27
Determination by the Minister
27. The Minister may determine an amount for the purposes of paragraph (b) of the definition of "specified amount" in regulation 4.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 28
Orders
28. 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 regulation 27.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS -
SCHEDULE 1SCH
SCHEDULE 1 Regulations 4 and 10
RATE OF LEVY
Column 1
Item No.
Column 2
Class of nashi
Column 3
Rate for the purposes of section 8 of the Levy Act
Column 4
Rate for the purposes of section 9 of the Levy Act
1.
Nashi, other than juicing nashi or processing nashi
nil
10 cents a tray
2.
Juicing nashi
nil
$1.80 a tonne
3.
Processing nashi
nil
$3.60 a tonne
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS -
SCHEDULE 2SCH
SCHEDULE 2 Regulations 4 and 11
RATE OF CHARGE
Column 1
Item No.
Column 2
Nashi
Column 3
Rate for the purposes of section 8 of the Export Charge
Act
Column 4
Rate for the purposes of section 9 of the Export
Charge Act
1.
Nashi
nil
10 cents a tray
0
0
0