Primary Industries Levies and Charges Collection (National Residue Survey Aquatic Animal Export) Regulations 1998 (Cth)

Statutory Rules 1998No. 30 1

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Primary Industries Levies and Charges Collection (National Residue Survey—Aquatic Animal Export) Regulations 1998

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 and the National Residue Survey (Aquatic Animal Export) Levy Act 1992.

Dated 4 March 1998.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

JOHN ANDERSON

Minister for Primary Industries and Energy

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PART 1—PRELIMINARY

Name of Regulations

 1. These Regulations are the Primary Industries Levies and Charges Collection (National Residue Survey—Aquatic Animal Export) Regulations 1998.

Commencement

 2. These Regulations commence on 30 March 1998.

Interpretation

 3.(1)In these Regulations:

“Collection Act” means the Primary Industries Levies and Charges Collection Act 1991;

“NRS levy” means levy imposed on the export of aquatic animals and aquatic animal products by section 5 of the NRS Levy Act;

“NRS Levy Act” means the National Residue Survey (Aquatic Animal Export) Levy Act 1992;

“quarter” means:

• (a)

  the period from 30 March to 30 June 1998 (inclusive); and

• (b)

  after that period—a period of 3 months ending on the last day of September, December, March or June in any year;

“Secretary” means the Secretary to the Department.

Meanings of words and phrases

 4.(1) A word or phrase used in these Regulations and in the Primary Industries Levies and Charges Collection Regulations has the same meaning in these Regulations as it has in those Regulations.

 (2)In these Regulations, a kind of aquatic animals includes aquatic animal products produced from aquatic animals of that kind.

Levy

 5. For the definition of “levy” in subsection 4 (1) of the Collection Act, the NRS Levy Act is prescribed.

Levy year (Collection Act, s 4 (1)—definition)

 6. The levy year for aquatic animals and aquatic animal products is:

• (a)

  the period from 30 March to 30 June 1998 (inclusive); or

• (b)

  a financial year after 30 June 1998.

[Note:  “Financial year” means a period of 12 months commencing on 1 July—see Acts Interpretation Act 1901, s 22 (1) (e).]

An exporter is a “producer” for Collection Act

 7. Aquatic animals and aquatic animal products are prescribed products for paragraph (g) of the definition of “producer” in subsection 4 (1) of the Collection Act.

Liability of exporting agents

 8.Aquatic animals and aquatic animal products are prescribed products for subsection 7 (3) of the Collection Act.

PART 2—NRS LEVY RATES ETC

What is the rate of NRS levy on fin fish?

 9. For paragraph 6 (1) (b) of the NRS Levy Act, the rate of NRS levy imposed on the export of fin fish is 1 cent per kilogram.

What is the rate of NRS levy on abalone?

 10. For paragraph 6 (1) (b) of the NRS Levy Act, the rate of NRS levy imposed on the export of abalone is 1 cent per kilogram.

What is the rate of NRS levy on other crustaceans and molluscs?

 11. For paragraph 6 (1) (b) of the NRS Levy Act, the rate of NRS levy imposed on the export of other crustaceans and molluscs is 1 cent per kilogram.

What is the rate of NRS levy on other aquatic animals?

 12. For paragraph 6 (1) (b) of the NRS Levy Act, the rate of NRS levy imposed on the export of any other aquatic animal or aquatic animal product is 1 cent per kilogram.

When is NRS levy due for payment? (Collection Act, s 6)

 13. NRS levy imposed on the export of aquatic animals or aquatic animal products is payable on the last day for giving the Secretary a return about the export.

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

PART 3—RETURNS

Who must file quarterly returns?

 14. (1) A person who, in a quarter, exports aquatic animals or aquatic animal products must give the Secretary a return for that quarter.

(2)

However, a person need not give the Secretary a return if:

• (a)

  the person has applied for exemption under regulation 15 for the year and has not received notice that the Secretary has not given the person the exemption; or

• (b)

  the Secretary has given the person an exemption for the year under regulation 17 or has continued the person’s exemption under regulation 18; or

• (c)

  the Secretary must decide under regulation 18 whether to continue the person’s exemption and the person has not received notice that the Secretary has not continued the exemption.

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

Applications for exemptions from filing quarterly returns

 15.(1) This regulation applies to a person if there are reasonable grounds for believing that the person is likely to export less than 40,000 kilograms of aquatic animals or aquatic animal products in a levy year.

 (2)The person may apply to the Secretary for exemption from having to give the Secretary quarterly returns in the levy year.

How to apply for exemption

 16.An application for an exemption for a levy year must set out:

• (a)

  the applicant’s full name and business address or residential address (other than a post office box or post office bag address); and

• (b)

  if the applicant has a post office box address or a post office bag address—that address; and

• (c)

  if the applicant is a company—the company’s Australian Company Number (ACN) under the Corporations Law; and

• (d)

  a statement that the applicant is, or may become, liable to pay NRS levy in the levy year; and

• (e)

  a statement that the applicant believes that the applicant is likely to export less than 40,000 kilograms of aquatic animals or aquatic animal products in the levy year.

Grant or refusal of exemption

 17.Within 21 days after a person applies for an exemption, the Secretary must:

• (a)

  decide whether to give the person the exemption; and

• (b)

  give to the person at the person’s address written notice of the decision.

Continuation of exemption

 18.Within 21 days after a person who has an exemption for a levy year gives the Secretary an annual return for the year, the Secretary must:

• (a)

  decide whether to continue the exemption for the following levy year; and

• (b)

  if the Secretary decides not to continue the exemption—tell the person in writing of the decision.

What Secretary must consider when making decision

 19.When making a decision under regulation 17 or 18 the Secretary must take into account:

• (a)

  any information that is available to the Secretary about the amount of NRS levy that the applicant is likely to be required to pay in the levy year; and

• (b)

  the amount of NRS levy payable by the applicant in the previous levy year.

Who must file annual return?

 20. A person must give the Secretary an annual return for a levy year if the person is exempt from giving the Secretary quarterly returns in the levy year under subregulation 14 (2).

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

What must be in a return?

 21.(1)A quarterly or annual return must be in the form of a declaration that the information in it is correct in every material detail.

 (2) A return must set out:

• (a)

  the person’s full name and business address or residential address (other than a post office box or post office bag address); and

• (b)

  if the person has a post office box address or a post office bag address—that address; and

• (c)

  if the person is a company—the company’s Australian Company Number (ACN) under the Corporations Law; and

• (d)

  the quarter or levy year to which the return relates; and

• (e)

  the quantity, in kilograms, of fin fish exported by the person in the quarter or levy year; and

• (f)

  the quantity, in kilograms, of abalone exported by the person in the quarter or levy year; and

• (g)

  the quantity, in kilograms, of other crustaceans and molluscs exported by the person in the quarter or levy year; and

• (h)

  the quantity, in kilograms, of any other aquatic animals or aquatic animal products exported by the person in the quarter or levy year; and

• (i)

  the amount of NRS levy payable by the person in the quarter or levy year on the fin fish; and

• (j)

  the amount of NRS levy payable by the person in the quarter or levy year on the abalone; and

• (k)

  the amount of NRS levy payable by the person in the quarter or levy year on the other crustaceans and molluscs; and

• (l)

  the amount of NRS levy payable by the person in the quarter or levy year on the other aquatic animals or aquatic animal products; and

• (m)

  the total amount of NRS levy payable on all aquatic animals or aquatic animal products.

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

When and where quarterly return must be filed?

 22. (1)A person who must give to the Secretary a return for a quarter must do so within 28 days after the end of the quarter.

 (2)Subregulation (3) applies if the Secretary tells a person that the Secretary has not given the person an exemption, or continued the person’s exemption, for a levy year.

 (3) The person must give the Secretary a quarterly return for each quarter of the year:

• (a)

  for each quarter that ended before the person received the notice—within 28 days after receiving the notice; and

• (b)

  for each other quarter—not later than the 28th day of the month following the end of the quarter.

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

 (4)The person must give returns to the Secretary at the office of the Secretary.

[NOTE:  The address of the Secretary to the Department is: The Secretary, Edmund Barton Building, BARTON, ACT 2600. The postal address of the Department is Locked Bag 4488, KINGSTON, ACT 2604.]

When and where annual return must be filed?

 23. (1)A person who must give the Secretary an annual return for a levy year must do so on or before 31 July in the next levy year.

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

 (2)The person must give the return to the Secretary at the office of the Secretary.

[NOTE:  The address of the Secretary to the Department is: The Secretary, Edmund Barton Building, BARTON, ACT 2600. The postal address of the Department is Locked Bag 4488, KINGSTON, ACT 2604.]

PART 4—RECORDS

What records must be kept?

 24. A person who in a quarter or levy year must pay NRS levy must keep records, for the quarter or levy year, setting out:

(a)

the quantity, in kilograms, of fin fish exported; and

• (b)

  the quantity, in kilograms, of abalone exported; and

• (c)

  the quantity, in kilograms, of other crustaceans and molluscs exported; and

• (d)

  the quantity, in kilograms, of any other aquatic animals or aquatic animal products exported; and

• (e)

  the amount of NRS levy payable on the fin fish; and

• (f)

  the amount of NRS levy payable on the abalone; and

• (g)

  the amount of NRS levy payable on the other crustaceans and molluscs; and

• (h)

  the amount of NRS levy payable on the other aquatic animals or aquatic animal products; and

• (i)

  the amount of NRS levy paid on the fin fish; and

• (j)

  the amount of NRS levy paid on the abalone; and

• (k)

  the amount of NRS levy paid on the other crustaceans and molluscs; and

• (l)

  the amount of NRS levy paid on the other aquatic animals or aquatic animal products; and

• (m)

  the total amount of NRS levy payable on all aquatic animals or aquatic animal products; and

• (n)

  the total amount of NRS levy paid on all aquatic animals or aquatic animal products.

How long must records be kept?

 25. A person must keep the records for 5 years after the last day for filing a return for the quarter or levy year to which the records relate.

Penalty:  10 penalty units.

PART 5—REVIEW OF DECISIONS

Review of decisions

 26. (1)A person may apply to the Administrative Appeals Tribunal for the review of a decision by the Secretary:

• (a)

  not to give an exemption under regulation 17; or

• (b)

  not to continue an exemption under regulation 18.

 (2) A notice given under regulation 17 about a decision must include a statement that a person whose interests are affected by the decision may ask for a statement under section 28 of that Act.

 (3) However, subregulation (2) does not apply if subsection 28 (4) of the Administrative Appeals Tribunal Act 1975 applies.

 (4)A failure to comply with subregulation (2) about a decision does not make the decision invalid.

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NOTE

1. Notified in the Commonwealth of Australia Gazette