Primary Industries Levies and Charges Collection (National Residue Survey—Onion) Regulations (Cth)
made under the
Consolidated as in force on 3 September 1999
(includes amendments up to Act No.31, 1998 and SR 1997 No. 357)
Repealed effective from 1 August 1998
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
made under the
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These Regulations may be cited as the Primary Industries Levies and Charges Collection (National Residue Survey — Onion) Regulations.
These Regulations commence on 1 February 1994.
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:
deal means sell, buy, process or export.
Export Charge Act means theHorticultural Export Charge Act 1987 .
Levy Act means theHorticultural Levy Act 1987 .
NRS Administration Act means theNational Residue Survey Administration Act 1992 .
NRS Levy means:
(a) National Residue Survey Levy imposed on onions by the National Residue Survey (Horticultural Products Export) Levy Act 1992; or
(b) so much of the levy imposed on onions by the Levy Act as is attributable to the rate of levy prescribed for the purposes of section 10 of the Levy Act.
NRS Levy Act means theNational Residue Survey (Horticultural Products Export) Levy Act 1992 .
onion means a bulb of the speciesAllium cepa .
quarter means a period referred to in regulation 17.
retail sale means a sale of onions by a producer except:
(a) to a buying agent or through a selling agent; or
(b) to a first purchaser.
For the purposes, respectively, of:
(a) subsection 14 (9) of the Export Charge Act; and
(b) subsection 14 (9) of the Levy Act;
the eligible industry body is the Australian Onion Association.
For the purposes of the definition of
levy year in subsection 4 (1) of the Collection Act, the following periods are prescribed in relation to onions:
(a) the period that begins when these Regulations commence and ends on 31 December 1994; and
(b) after the end of that period — each calendar year.
Onions are prescribed horticultural products for the purposes of the definition of
chargeable horticultural products in subsection 5A (1) of the Export Charge Act.
Onions are prescribed horticultural products for the purposes of the definition of
leviable horticultural products in subsection 5A (1) of the Levy Act.
An onion is a prescribed product for the purposes of paragraph (b) of the definition of
producer in subsection 4 (1) of the Collection Act.
Onions are:
(a) a product to which paragraph 7 (2) (b) of the Collection Act applies; and
(b) a prescribed product for the purposes of subsection 7 (3) of the Collection Act.
For the purposes of section 10 of the Export Charge Act, the rate of charge in relation to onions is 1 cent per 100,000 tonnes.
The NRS Levy Act is prescribed for the purposes of the definition of
levy in subsection 4 (1) of the Collection Act.
For the purposes of subsection 9 (2) of the NRS Administration Act, the rate of levy on onions is 40 cents per tonne.
For the purposes of section 10 of the Levy Act, the rate of levy in relation to onions is 40 cents per tonne.
The amount of NRS levy payable for onions is due for payment:
(a) on the day on which a return is lodged in relation to the onions; or
(b) if a person required to lodge a return does not lodge a return within the period required under regulation 17 or 19 (as the case may be) — on the last day of that period.
Note For penalty, see section 15 of the Collection Act.
(1) Subject to subregulation (2), a person who is liable to pay NRS levy, or an amount under subsection 7 (1), (2) or (3) of the Collection Act, because the person has dealt with onions in a quarter must lodge a quarterly return for the quarter.
Note A person in the following list could be a person referred to in subregulation (1):• a first purchaser of onions in the quarter;
• a processor who buys onions in the quarter;
• an owner of onions, processing of which began in the quarter;
• an exporter who exports onions in the quarter;
• an exporting agent who exports onions in the quarter;
• a selling agent who sells onions in the quarter;
• a buying agent who buys onions in the quarter.
(2) The requirement to lodge a quarterly return does not apply:
(a) to a person if:
(i) the Secretary has granted the person an exemption for the year under regulation 22 or has continued the person’s exemption under regulation 23; or
(ii) the person has applied for exemption under regulation 20 for the year and has not received notice that the Secretary has refused to grant the exemption; or
(iii) the Secretary is required under regulation 23 to decide whether to continue the person’s exemption and the person has not received notice that the Secretary has refused to continue the exemption; or
(b) in relation to onions sold by a producer by retail sale.
Note For penalty, see section 24 of the Collection Act.
(1
) A person who must give to the Secretary to the Department a return for a quarter must do so on or before the 28th day after the end of the quarter.(2) In this regulation:
(a) a quarter is a period of 3 months ending on the last day of March, June, September or December in any year; and
(b) the period that begins when these Regulations commence and ends on 31 March 1994 is taken to be a quarter.
(1) A person who:
(a) is liable to pay NRS levy, or an amount under subsection 7 (1), (2) or (3) of the Collection Act, on onions in a levy year; and
(b) is referred to in paragraph 16 (2) (a);
must give an annual return for the levy year to the Secretary to the Department in Canberra.
(2) A producer who has sold onions by retail sale in a levy year must give, in respect of those onions, an annual return for the levy year to the Secretary to the Department in Canberra.
Note For penalty, see section 24 of the Collection Act.
A person who must give an annual return for a levy year to the Secretary to the Department must do so on or before 28 February in the following levy year.
(1) A person may apply to the Secretary to the Department for exemption from the requirement to lodge quarterly returns in a levy year if the person has reason to believe that the quantity of onions that the person will, or is likely to, deal with in the year is less than 1,250 tonnes.
(2) In subregulation (1)
onions means:(a) onions on which the person is or may become liable to pay NRS levy in the levy year; or
(b) onions on which the person is, or may become liable to pay an amount under subsection 7 (1), (2) or (3) of the Collection Act.
An application for an exemption from the obligation to lodge quarterly returns for a levy year 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; and
(c) a statement:
(i) that the applicant is, or may become, liable to pay NRS levy in the levy year; or
(ii) that the applicant is, or may become liable, to pay an amount under subsection 7 (1), (2) or (3) of the Collection Act in the levy year; and
(d) a statement that the applicant believes that the quantity of onions on which the applicant is, or may become, liable to pay NRS levy in the levy year will be less than 1,250 tonnes.
Within 14 days after a person makes application for exemption to the Secretary, the Secretary must:
(a) decide whether to grant or refuse the application; and
(b) give to the applicant at the applicant’s address written notice of the decision.
Within 14 days after a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must:
(a) decide whether or not to continue the exemption for the following levy year; and
(b) if the Secretary decides not to continue the exemption — give to the person at the person’s last notified address written notice of the decision.
When making a decision under regulation 22 or 23 the Secretary must have regard to:
(a) any information that is available to the Secretary about the amount of the liability to pay NRS levy, or the amount under subsection 7 (1), (2) or (3) of the Collection Act, that the applicant is likely to incur in the levy year; and
(b) the amount of NRS levy, or the amount under subsection 7 (1), (2) or (3) of the Collection Act, payable by the applicant in the previous levy year.
A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a quarterly return for each quarter of the year:
(a) in the case of each quarter that ended before the person received the notice — within 28 days of receiving the notice; and
(b) in the case of each other quarter — on or before the 28th day of the month following the end of the quarter.
(1) A return must:
(a) set out the details in subregulation (2) that are applicable to the person lodging the return; and
(b) include a declaration, signed by the person, that the details set out in the return are correct in every material particular.
(2) The details to be included in a return are:
(a) the full name and business address or residential address of the person, (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 quarter or levy year to which the return relates; and
(d) the quantity, in tonnes, of onions for export dealt with by the person in the quarter or levy year (excluding onions on which the person does not incur liability to pay levy or an amount under subsection 7 (1), (2) or (3) of the Collection Act); and
(e) the quantity, in tonnes, of onions other than onions for export dealt with by the person in the quarter or levy year (excluding onions on which the person does not incur liability to pay levy or an amount under subsection 7 (1), (2) or (3) of the Collection Act); and
(f) the total amount of NRS levy payable by the person and the amount payable by the person under subsection 7 (1), (2) or (3) of the Collection Act in the quarter or levy year, as the case requires:
(i) on onions for export; and
(ii) on other onions.
Note Printed return forms can be obtained from the Department in Canberra.
(1) A person referred to in section 7 of the Collection Act who is liable to pay an amount in respect of onions must keep records for each quarter or levy year (as the case requires) showing:
(a) the quantity, in tonnes, of onions dealt with; and
(b) the amount payable under subsection 7 (1), (2) or (3) of the Collection Act on the onions; and
(c) the amount paid under subsection 7 (1), (2) or (3) of the Collection Act on the onions; and
(d) the name and business or residential address of each other person with whom a dealing with onions occurred (unless the dealing was retail sale); and
(e) the quantity, in tonnes, of onions for export dealt with (except retail sale dealings); and
(f) the quantity, in tonnes, of onions other than for export dealt with (except retail sale dealings); and
(g) the total quantity, in tonnes, of onions sold by the person by retail sale.
(2) A producer who in a quarter or levy year is liable to pay levy on onions, must keep records for the quarter or levy year (as the case requires) showing:
(a) the quantity, in tonnes, of onions dealt with; and
(b) the amount of NRS levy payable on the onions; and
(c) the amount of NRS levy paid on the onions; and
(d) the name and business or residential address of each other person with whom a dealing with onions occurred (except retail sale dealings); and
(e) the quantity, in tonnes, of onions for export dealt with (except retail sale dealings); and
(f) the quantity, in tonnes, of onions other than onions for export dealt with (except retail sale dealings); and
(g) the total quantity, in tonnes, of onions sold by the producer by retail sale.
(3) In recording a dealing for the purpose of this regulation, the kind of dealing must be described.
(4) A person who is required to keep records under this regulation must keep the records for 5 years after the last day for lodging a return for the onions to which the return relates.
Penalty: 10 penalty units.
(1) Application may be made to the Administrative Appeals Tribunal for the review of a decision by the Secretary:
(a) to refuse to grant an exemption under regulation 22; or
(b) to refuse to continue to grant an exemption under regulation 23.
(2) Unless subsection 28 (4) of the
Administrative Appeals Tribunal Act 1975 applies, a notice given under regulation 22 in relation to the decision must include a statement to the effect 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.
The Primary Industries
Levies and Charges Collection (National Residue Survey — Onion)
Regulations
(in force under the
The Primary
Industries Levies and Charges Collection (National Residue Survey — Onion)
Regulations were amended by the National Residue Survey Administration
Amendment Act 1998 (No. 31, 1998). The
amendments are incorporated in this consolidation. For application, saving or transitional
provisions relating to the amendments
1994 No. 4 | 31 Jan 1994 | 1 Feb 1994 | |
1997 No. 357 | 15 Dec 1997 | 1 Jan 1998 | — |
am. = amended rep. = repealed rs. = repealed and substituted | ||
R. 4.......................................... | am. 1997 No. 357 | |
R. 11........................................ | am. 1997 No. 357 | |
Heading to r. 13..................... | am. Act No. 31, 1998 | |
R. 13........................................ | am. Act No. 31, 1998 | |
Heading to r. 14..................... | am. Act No. 31, 1998 | |
Rr. 14, 15................................ | am. Act No. 31, 1998 | |
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