Primary Industries Levies and Charges Collection (Passionfruit) Regulations 1999 (Cth)
Primary Industries Levies and Charges Collection (Passionfruit) Regulations 1999
Statutory Rules 1999 No. 53
I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations under the
Horticultural Levy Act 1987 , theHorticultural Export Charge Act 1987 and thePrimary Industries Levies and Charges Collection Act 1991 .Dated 31 March 1999.
WILLIAM DEANE
Governor-General
By His Excellency’s Command,
JUDITH TROETH
Parliamentary Secretary to the Minister for Agriculture,
Fisheries and Forestry
for the Minister for Agriculture, Fisheries and Forestry
made under the
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These regulations are the
Primary Industries Levies and Charges Collection (Passionfruit) Regulations 1999 .
These regulations commence on 1 May 1999.
In these regulations:
carton means an 18 litre container of a kind ordinarily used in the Australian horticultural industry for packing passionfruit.
Charge Act means theHorticultural Export Charge Act 1987 .
Collection Act means thePrimary Industries Levies and Charges Collection Act 1991 .
fresh passionfruit means passionfruit other than processing passionfruit.
Levy Act means theHorticultural Levy Act 1987 .
passionfruit means the edible fruit of the passionfruit vine (passiflora edulis orp. edulis f. flavicarpa ) or of a hybrid of the passionfruit vine that is accepted in the trade as producing passionfruit.
processing passionfruit means passionfruit:
(a) sold by the producer to a first purchaser, or through a buying agent or a selling agent, or exported, for use in the production of a processed product; or
(b) used by the producer in the production of a processed product.
quarter means:
(a) a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October; or
(b) the period beginning on 1 May 1999, and ending at the end of 30 June 1999.
retail sale means the sale of passionfruit by the producer of the passionfruit, except a sale:
(a) to a first purchaser, processor or exporter; or
(b) through a selling agent, buying agent or exporting agent.
return means a return lodged under regulation 13.
Note 1 A word or phrase used in these regulations that is defined in the Charge, Levy or Collection Act has the same meaning in these regulations as in the Act: seeActs Interpretation Act 1901 , s 46 (1) (a).
Note 2 Other provisions about the collection of charge and levy are set out in the Primary Industries Levies and Charges Collection Regulations.
Passionfruit are prescribed for the definition of
chargeable horticultural products in subsection 5A (1) of the Charge Act.
Passionfruit are prescribed for the definition of
leviable horticultural products in subsection 5A (1) of the Levy Act.
Passionfruit are prescribed for paragraph (b) of the definition of
producer in subsection 4 (1) of the Collection Act.
Passionfruit are declared to be a product to which paragraph (b) of the definition of
processor in subsection 4 (1) of the Collection Act applies.
(1) Passionfruit are declared to be a product to which paragraph 7 (2) (b) of the Collection Act applies.
(2) Passionfruit are prescribed for subsection 7 (3) of the Collection Act.
For passionfruit, the rate of charge fixed for section 9 of the Charge Act is:
(a) for fresh passionfruit that is packed in cartons — 15 cents per carton; and
(b) for fresh passionfruit that is not packed in cartons — 15 cents for each 8 kilograms of passionfruit; and
(c) for processing passionfruit — 1 cent per kilogram of passionfruit.
Note Subsection 13 (1) of the Charge Act provides that charge is not payable on a chargeable horticultural product if the producer has paid levy on the product.
For passionfruit, the rate of levy fixed for section 9 of the Levy Act is:
(a) for fresh passionfruit that is packed in cartons — 15 cents per carton; and
(b) for fresh passionfruit that is not packed in cartons — 15 cents for each 8 kilograms of passionfruit; and
(c) for processing passionfruit — 1 cent per kilogram of passionfruit.
Note Subsection 13 (1) of the Levy Act provides that levy is not payable on leviable horticultural products that are exported from Australia.
Charge and levy on passionfruit are due for payment on the last day for lodging a return for the passionfruit.
Note For penalty for late payment, see section 15 of the Collection Act.
A person must lodge a return for a quarter if, in the quarter, the person is:
(a) a producer who sells passionfruit by retail sale; or
(b) a first purchaser or buying agent who buys passionfruit; or
(c) a selling agent who sells passionfruit; or
(d) an exporter or exporting agent who exports passionfruit; or
(e) a processor who processes passionfruit.
Note For the penalty for failure to give a return, and for giving false or misleading information, see section 24 of the Collection Act.
A quarterly return must be lodged at the office of the Secretary to the Department in Canberra before the end of 28 days after the end of the quarter to which the return relates.
Note 1 For the penalty for failure to give a return, and for giving false or misleading information, see section 24 of the Collection Act.
Note 2 The address of the Secretary is:The Secretary
Department of Agriculture, Fisheries and Forestry
Locked Bag 4488
KINGSTON ACT 2604
(see regulation 8 of the Primary Industries Levies and Charges Collection Regulations).
(1) A quarterly return must be in the form of a declaration that the information set out in the return is correct in every essential detail.
(2) The return must set out:
(a) the full name, and the address of the main place of business or residence, of the person lodging the return; and
(b) if the person has a post office box or 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 to which the return relates; and
(e) for passionfruit bought or sold in the quarter for which charge or levy is payable, the quantity at the first point of sale of fresh passionfruit, and processing passionfruit; and
(f) for passionfruit bought or sold in the quarter for which charge or levy is payable — the amount of charge or levy payable for the passionfruit.
A person mentioned in regulation 12 must keep records for each quarter in accordance with regulation 16.
Penalty: 10 penalty units.
Records for a quarter must set out, for passionfruit bought or sold by the person:
(a) the quantity at the first point of sale of fresh passionfruit and processing passionfruit; and
(b) the amount of charge or levy payable for the passionfruit; and
(c) the amount of charge or levy paid for the passionfruit; and
(d) the name, and the address of the main place of business or residence, of:
(i) each person to whom the passionfruit were sold, other than by retail sale; and
(ii) each person from whom the passionfruit were bought.
A person who keeps records for a quarter must keep the records for 5 years after the last day for lodging a return for the quarter.
Penalty: 10 penalty units.
For subsection 14 (7) of the Charge Act and subsection 14 (7) of the Levy Act, the Australian Passionfruit Industry Association Incorporated is the eligible industry body for passionfruit.
1. Made by the Governor-General on 31 March 1999, and notified in the
Commonwealth of Australia Gazette
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