Primary Industries Levies and Charges Collection Regulations 1991 (Cth)

Primary Industries Levies and Charges Collection Regulations 1991

Statutory Rules No. 196, 1991

made under the

Primary Industries Levies and Charges Collection Act 1991

Compilation No. 86

Compilation date: 14 October 2024

Includes amendments: F2024L01299

This compilation is in 4 volumes

Volume 1:regulations 1–12

Schedules 1–21

Volume 2: Schedule 22

Volume 3: Schedules 23–36

Volume 4: Schedule 37

Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Primary Industries Levies and Charges Collection Regulations 1991 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Reader’s guide

How to use these Regulations

1.
This Note is not part of these Regulations and does not have any legal force. It is intended only to be helpful in reading these Regulations. It is not intended to take the place of these Regulations or the Acts.

What these Regulations do

2.
The Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) sets out the basic reporting and levy collection arrangements for all levies and charges on primary products. These Regulations set out the collection details for levy and charge for each of the commodities mentioned in the Primary Industries (Excise) Levies Act 1999 (the Excise Levies Act) and Primary Industries (Customs) Charges Act 1999 (the Customs Charges Act).

How these Regulations are arranged

3.
These Regulations are made up of preliminary provisions and 37 Schedules. Schedule 1 is the form of a warrant. Each of Schedules 2 to 37 contain the collection details for a commodity or class of commodities on which levy or charge is imposed by the Customs Charges Act and Excise Levies Act. Schedules 2 to 37 are arranged in alphabetical order.
4.
Some Schedules await the insertion of substantive content. Notes under the respective headings indicate the commodities with which the Schedules will deal, and the current arrangements in respect of those commodities.

What other legislation needs to be read?

The Customs Charges Act

5.
The Customs Charges Act imposes customs charge on primary industries commodities. These funds are gathered for animal or plant health purposes and for distribution to research, marketing and industry bodies for each primary industry commodity.
6.
The Customs Charges Act is made up of preliminary provisions and 14 Schedules. Each of Schedules 1 to 13 imposes particular kinds of levies on a particular primary industry commodity or class of commodities. Schedule 14 allows the regulations to impose customs charges.
7.
The Primary Industries (Customs) Charges Regulations 2000 (the Customs Charges Regulations) sets out the rates of charges and other details that are necessary for the administration of the charges. The Customs Charges Regulations are arranged in a similar way to these Regulations: they have preliminary provisions followed by 14 Schedules. Each of Schedules 1 to 13 prescribe details for a commodity or class of commodities. The Schedule number for a commodity or class of commodities in Schedules 1 to 13 of the Customs Charges Regulations is the same as the Schedule number for that commodity or class of commodities in the Customs Charges Act.
7A.
Schedule 14 to the Customs Charges Regulations imposes charge on other primary industry products, sets the rate of charge and provides for who is liable to pay the charge.
The Excise Levies Act and Excise Levies Regulations
8.
The Excise Levies Act authorises the imposition of primary industries levies that are duties of excise. These funds are gathered for animal or plant health purposes and for distribution to research, marketing and industry bodies for each primary industry commodity.
9.
The Excise Levies Act is made up of preliminary provisions and 27 Schedules. Each of Schedules 1 to 26 imposes particular kinds of levies on a primary industry commodity or class of commodities. Schedule 27 allows the regulations to impose levies on primary industry products.
10.
The Primary Industries (Excise) Levies Regulations 1999 (the Excise Levies Regulations) sets out the rates of levy and other details that are necessary for the administration of the levies imposed by the Excise Levies Act. The Excise Levies Regulations are made up of preliminary provisions and 27 Schedules. Each of Schedules 1 to 26 prescribe details for a commodity or class of commodities. The Schedule number for a commodity or class of commodities in Schedules 1 to 26 of the Excise Levies Regulations is the same as the Schedule number for that commodity or class of commodities in the Excise Levies Act.
10A.
Schedule 27 to the Excise Levies Regulations imposes levy on other primary industry products, sets the rates of levy and provides for who is liable to pay the levy.

The National Residue Survey Levies legislation

11.
The National Residue Survey is a program to monitor, and report on, the level of contaminants in food products produced in Australia, or exported from Australia. The program is funded by levies on the products.
12.
The National Residue Survey Levies legislation is made up of the National Residue Survey (Customs) Levy Act 1998, the National Residue Survey (Excise) Levy Act 1998, the National Residue Survey Administration Act 1992, the Collection Act and the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 (the NRS LeviesRegulations).
13.
The first 2 Acts impose the levies, and the third Act sets up the Account to which the amounts of levies are credited and provides for the debiting of amounts from the Account. The NRS Levies Regulations set out certain matters that are necessary for the administration of the levies that fund the National Residue Survey scheme.

Contents

1Name of Regulations

These Regulations are the Primary Industries Levies and Charges Collection Regulations 1991.

2Interpretation

In these Regulations, unless the contrary intention appears:
Collection Act means the Primary Industries Levies and Charges Collection Act 1991.
Customs Charges Act means the Primary Industries (Customs) Charges Act 1999.
Customs Charges Regulations means the Primary Industries (Customs) Charges Regulations 2000.
Excise Levies Act means the Primary Industries (Excise) Levies Act 1999.
Excise Levies Regulations means the Primary Industries (Excise) Levies Regulations 1999.
lodge, in relation to a return, means lodge the return in accordance with regulation 11.
quarter means a period of 3 months ending on the last day of March, June, September or December.
return means a periodic return that is required to be lodged under a Schedule or Part of a Schedule.
Note 1: Many of the terms used in these Regulations are defined in the Collection Act.
Note 2: Other terms may be defined in a Schedule or a Part for that Schedule or Part only.

2AHow to determine whether companies are related to each other

For these Regulations, the question whether companies were or are related to each other is determined in the same way as the question whether 2 corporations are related to each other is determined under the Corporations Law.

3To whom must levy or charge be paid

(1)
Amounts of levy or charge or other amounts payable to the Commonwealth under the following legislation must be paid to the Collector of Public Moneys at the office of the Secretary to the Department in Canberra:
(a)
the Collection Act;
(b)
an associated Act;
(c)
a regulation made under an Act mentioned in paragraph (a) or (b).
(2)
However, if a collection agreement under section 10 or 11 of the Collection Act is in force for a collection product, amounts of levy or charge or other amounts payable to the Commonwealth under the legislation mentioned in subregulation (1) for that product must be paid in accordance with that agreement.

3APenalty for late payment

For subsection 15(5) of the Collection Act, sugar cane (within the meaning of the Excise Levies Act) is prescribed.

4How must documents be signed?

(1)
A document to be signed by a body corporate for the purposes of a provision of the Collection Act, an associated Act or these regulations may be signed by:
(a)
a director, secretary or principal officer of the body corporate; or
(b)
an individual authorised in writing under the rules of the body corporate to act on behalf of the body corporate in matters that include matters arising under that provision.
(2)
A document to be signed by a partnership for the purposes of a provision of the Collection Act, an associated Act or these regulations may be signed by:
(a)
one of the partners: or
(b)
an individual authorised in writing under the rules of the partnership to act on behalf of the partnership in matters that include matters arising under that provision.
(3)
A document to be signed by an individual for the purposes of a provision of the Collection Act, an associated Act or these regulations may be signed by the individual, or by another individual authorised in writing to act on his or her behalf in matters that include matters arising under that provision.

6Form of warrant to enter premises

For the purposes of section 20 of the Collection Act, a warrant may be in the form set out in Schedule 1.

7Orders

Subject to section 31 of the Collection Act, the Minister may make orders, not inconsistent with the Collection Act or regulations made under the Act, about anything for which provision may be made by regulations under that Act.

8Secretary’s postal address

For these Regulations, the Secretary’s postal address is:
The Secretary
Agriculture and Water Resources—Australia
Locked Bag 4488
KINGSTON
ACT 2604.

9Collection requirements and other matters

The Schedules have effect.

10What must be set out in a return

(1)
A return must include a declaration, signed by the person lodging the return, that the particulars set out in the return are correct in every essential detail.
(2)
A return must contain the following details:
(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 lodging the return has a post office box address or post office bag address—that address; and
(c)
the period to which the return relates.
(3)
If the person lodging a return has an ABN, a return must include that number.
(4)
If the person lodging a return is a company, and the person does not have an ABN, a return must include the person’s ACN under the Corporations Law.
(4A)
A return for a collection product must include the information mentioned in subregulation (4B) if:
(a)
there is published on the Department’s website:
(i)
a notice that a register of levy payers or charge payers is being kept for the product by an eligible recipient within the meaning of subsection 27A(2) of the Collection Act (other than the Australian Bureau of Statistics); and
(ii)
the day on which the notice was published; and
(b)
the return is not required to be lodged before 28 days after the day mentioned in subparagraph (a)(ii).
(4B)
For the purposes of subregulation (4A), the information is:
(a)
the name, address, contact details, ABN (if any) and ACN (if any) of each person who has paid, or is liable to pay, levy or charge for the product for the period to which the return relates; and
(b)
the amount of levy or charge each person mentioned in paragraph (a) has paid, or is liable to pay, for the product for that period.
(5)
A Schedule or Part of a Schedule may specify other information that must be included in a return.
Note: A return in relation to a collection product may also be required to contain details determined by the Secretary under section 32 of the Collection Act relating to the production and processing of the collection product.

11Where must returns be lodged

(1)
A return must be lodged by:
(a)
sending it to the Secretary’s postal address; or
(b)
by arrangement with the Levies and Revenue Service of Agriculture, Fisheries and Forestry – Australia, sending it by facsimile to the Levies and Revenue Service of Agriculture, Fisheries and Forestry – Australia.
Note: From 1 July 2001, returns may be lodged electronically—see the Electronic Transactions Act 1999.
(2)
However, if a collection agreement under section 10 or 11 of the Collection Act is in force for a collection product, a return for that product must be lodged in accordance with that agreement.

12How long must records be kept

(1)
A person who is, or was, required to keep records for a commodity under a Schedule or Part of a Schedule must keep the records for 5 years after the later of:
(a)
the last day for lodging a return for the commodity; or
(b)
the day that the return was lodged.
Penalty: 10 penalty units.
(2)
An offence under subregulation (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Schedule 1Warrant

(regulation 6)

Commonwealth of Australia

Warrant under section 20 of the Primary Industries Levies and Charges Collection Act 1991

To: (name of person), an authorised person for the purposes of section 26 of the Primary Industries Levies and Charges Collection Act 1991:

1,*a magistrate/*a Justice of the Peace, authorise you, with such assistance, and by such force as is necessary and reasonable, to enter the premises at 2 during the hours of 3/*at any time:

* search the premises for, examine and take stock of, any products, used to produce collection products; *and/*or
* search the premises for, inspect, take extracts from, and make copies of, any examinable documents within the meaning of that Act; *and/*or
* seize anything found during the course of the search that you believe, on reasonable grounds, will afford evidence of the contravention of that Act.

This warrant is issued because I am satisfied, by information on oath or affirmation:

that there are reasonable grounds for believing:

* that collection products within the meaning of the Primary Industries Levies and Charges Collection Act 1991 are produced on the premises, by growing or harvesting, or by processing the products of other products;
* that collection products within the meaning of the Primary Industries Levies and Charges Collection Act 1991 are handled, stored or processed on the premises;
* that prescribed goods or services within the meaning of the Primary Industries Levies and Charges Collection Act 1991 in relation to collection products are sold or provided on the premises;
* that goods processed from collection products within the meaning of the Primary Industries Levies and Charges Collection Act 1991 are handled, stored or processed on the premises;
* that there are examinable documents within the meaning of the Primary Industries Levies and Charges Collection Act 1991 on the premises;

AND

2.
that the issue of this warrant is reasonably required for the purpose of ascertaining whether a person has contravened or is contravening a provision of the Primary Industries Levies and Charges Collection Act 1991.

This warrant ceases to have effect on 4.

Dated

*Magistrate/*Justice of the Peace

1 insert name of magistrate or Justice of the Peace

2 insert full address of premises

3 insert hours during which entry may be made

4 insert day warrant ceases to have effect

5 signature of magistrate or Justice of the Peace

*Omit if not applicable.

Schedule 2Beef production 1Application

This Schedule applies to leviable cattle.

2Definitions for Schedule 2

(1)
In this Schedule:
cattle has the meaning given in clause 1 of Schedule 1 to the Excise Levies Act.
leviable cattle means cattle on the slaughter of which levy is imposed.
levy means levy imposed by Schedule 1 to the Excise Levies Act.
(2)
For this Schedule, an animal is slaughtered on a service kill basis if the animal is killed by a slaughterer (other than the owner of the animal) and the owner of the animal retains ownership of all of the products of the slaughter.

3What is a levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for leviable cattle is a financial year.

4Who is a processor

Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies to leviable cattle.
Note: Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act provides that, for a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case the proprietor of that other establishment is regarded as the processor.

5Who is a producer

For paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:
(a)
leviable cattle are prescribed; and
(b)
the person who is the owner of the leviable cattle immediately after their hot carcase weight is determined, or is taken to have been determined, is taken to be the producer of the leviable cattle.
Note: Paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

6Liability of intermediaries for levy – processors

Paragraph 7(2)(b) of the Collection Act applies to leviable cattle.
Note: Paragraph 7(2)(b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product, and any penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.

7When is levy due for payment

For section 6 of the Collection Act, levy payable on the slaughter of leviable cattle in a particular month is due for payment on the last day of the return lodgment period for that month prescribed by clause 9.
Note: For penalty for late payment, see section 15 of the Collection Act.

8Who must lodge a return

A processor must lodge a return for a month if, in that month:
(a)
the processor slaughtered leviable cattle; or
(b)
leviable cattle were delivered to the processor; or
(c)
leviable cattle were slaughtered by, or delivered to, another processor on the processor’s behalf.
Note: For offences in relation to returns, see section 24 of the Collection Act.

9When must a return be lodged

A return for a month must be lodged within 28 days after the end of the month to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.

10What must be included in a return

In addition to the information required by regulation 10, a return for a month must state, in respect of the month:
(a)
how many cattle were slaughtered; and
(b)
how many cattle on which levy is not payable were slaughtered; and
(c)
how many leviable cattle were slaughtered; and
(d)
the total kilograms of hot carcase weight of leviable cattle slaughtered; and
(e)
the rates of levy payable on the leviable cattle; and
(f)
the total amount of levy payable on the leviable cattle; and
(g)
the total amount of levy paid on the leviable cattle.
Note: For offences in relation to returns, see section 24 of the Collection Act.

11What records must be kept

(1)
A processor who is required to lodge a return for a month must keep the following records in respect of that month:
(a)
the details mentioned in subclause (2) for each of the following persons:
(i)
each person from whom the cattle mentioned in the return were bought;
(ii)
each producer on whose behalf the processor slaughtered cattle;
(iii)
each producer on whose behalf the processor had cattle slaughtered by another processor;
(b)
details of each purchase or service kill arrangement;
(c)
any statement given to the processor under clause 18 of Schedule 7;
(d)
a copy of the return;
(e)
the information mentioned in paragraphs 10(a) to (g) of this Schedule.
Penalty: 10 penalty units.
(2)
For paragraph (1)(a), the details are:
(a)
the person’s full name; and
(b)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the person’s ABN, if any; and
(d)
if the person is a company and does not have an ABN—its ACN.
(3)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

Schedule 3Buffalo 1Application

This Schedule applies to chargeable buffalo.

2Definitions for Schedule 3

In this Schedule:
charge means charge imposed by Schedule 1 to the Customs Charges Act.
chargeable buffalo means buffalo exported from Australia on which charge is imposed.
Note: Paragraph (fc) of the definition of producer in subsection 4(1) of the Collection Act provides that in the case of buffalo (in so far as the collection of charge imposed under Schedule 1 to the Customs Charges Act is concerned), producer means the person who owned the buffalo immediately before the export in respect of which charge is imposed.

3What is a levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for chargeable buffalo is a financial year.

4Liability of intermediaries for levy – exporting agents

For subsection 7(3) of the Collection Act, chargeable buffalo are prescribed.
Note: Subsection 7(3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the products, and any penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that charge.

5When is charge due for payment

For section 6 of the Collection Act, charge payable on the export of chargeable buffalo is due for payment:
(a)
if a return is lodged within the period mentioned in clause 7 of this Schedule—on the day when the return is lodged; or
(b)
if a return is not lodged within the period mentioned in clause 7 of this Schedule—on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.

6Who must lodge a return

(1) An exporting agent must lodge a return for a month if the agent exported buffalo in that month.
(2)
A producer must lodge a return for a month if the producer exported buffalo, other than buffalo for which an exporting agent is required to lodge a return, in that month.
Note: For offences in relation to returns, see section 24 of the Collection Act.

7When must a return be lodged

A return must be lodged within 28 days after the end of the month to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.

8What must be included in a return – producers

(1) A reference in this clause to buffalo exported by a producer does not include buffalo on which an exporting agent is liable to pay charge under section 7 of the Collection Act.
(2)
In addition to the information required by regulation 10, a return lodged by a producer for a month must state, in respect of the month:
(a)
how many buffalo were exported; and
(b)
how many buffalo on which charge is not payable were exported; and
(c)
how many chargeable buffalo were exported; and
(d)
the rate of charge payable on the chargeable buffalo; and
(e)
the total amount of charge payable on the chargeable buffalo; and
(f)
the total amount of charge paid on the chargeable buffalo.
Note: For offences in relation to returns, see section 24 of the Collection Act.

9What must be included in a return – exporting agents

In addition to the information required by regulation 10, a return lodged by an exporting agent for a month must state, in respect of the month:
(a)
how many buffalo were exported; and
(b)
how many buffalo on which charge is not payable were exported; and
(c)
how many chargeable buffalo were exported; and
(d)
the rate of charge payable on the chargeable buffalo; and
(e)
the total amount of charge payable on the chargeable buffalo; and
(f)
the total amount of charge paid on the chargeable buffalo.
Note: For offences in relation to returns, see section 24 of the Collection Act.

10What records must be kept by producers

(1)
A producer who is required to lodge a return for buffalo exported in a month must keep the following records in respect of that month:
(a)
bills of lading or similar documents showing details of buffalo exported;
(b)
for each consignment exported:
(i)
the full name and business or residential address of the person to whom the buffalo were exported; and
(ii)
the date when the consignment was entered for export;
(c)
a copy of the return.
Penalty: 10 penalty units.
(2)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

11What records must be kept by exporting agents

(1)
An exporting agent who is required to lodge a return for a month must keep the following records in respect of that month:
(a)
bills of lading or similar documents showing details of buffalo exported;
(b)
for each consignment exported:
(i)
the details mentioned in subclause (2) for the person on whose behalf the buffalo were exported; and
(ii)
the full name and business or residential address of the person to whom the buffalo were exported; and
(iii)
the date when the consignment was entered for export;
(c)
a copy of the return.
Penalty: 10 penalty units.
(2)
For subparagraph (1)(b)(i), the details are:
(a)
the person’s full name; and
(b)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the person’s ABN, if any; and
(d)
if the person is a company and does not have an ABN—its ACN.
(3)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

Schedule 4Buffalo slaughter 1Application

This Schedule applies to leviable buffalo.

2Definitions for Schedule 4

(1)
In this Schedule:
leviable buffalo means buffalo on the slaughter of which levy is imposed.
levy means levy imposed by Schedule 2 to the Excise Levies Act.
(2)
For this Schedule, an animal is slaughtered on a service kill basis if the animal is killed by a slaughterer (other than the owner of the animal) and the owner of the animal retains ownership of all of the products of the slaughter.
Note: Paragraph 4(2)(f) of the Collection Act provides that the person who, under clause 3 of Schedule 2 to the Excise Levies Act, is liable to pay levy in relation to buffaloes is taken to be the producer of the buffalo.

3What is a levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for leviable buffalo is a financial year.

4Who is a processor

Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies to leviable buffalo.
Note: Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act provides that, for a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case the proprietor of that other establishment is regarded as the processor.

5Liability of intermediaries for levy – processors

Paragraph 7(2)(b) of the Collection Act applies to leviable buffalo.
Note: Paragraph 7(2)(b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any amount of levy due for payment on or in relation to the product, and any amount of penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.

6When is levy due for payment

For section 6 of the Collection Act, levy payable on the slaughter of leviable buffalo is due for payment:
(a)
if a return is lodged within the period mentioned in clause 8 of this Schedule—on the day when the return is lodged; or
(b)
if a return is not lodged within the period mentioned in clause 8 of this Schedule—on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.

7Who must lodge a return

A processor must lodge a return for a month if:
(a)
in that month, the processor slaughtered buffalo for human consumption; or
(b)
in that month, buffalo were slaughtered for human consumption on the processor’s behalf.
Note: For offences in relation to returns, see section 24 of the Collection Act.

8When must a return be lodged

A return must be lodged within 28 days after the end of the month to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.

9What must be included in a return

In addition to the information required by regulation 10, a return for a month must state, in respect of the month:
(a)
how many buffalo were slaughtered; and
(b)
how many buffalo on which levy is not payable were slaughtered; and
(c)
how many leviable buffalo were slaughtered; and
(d)
the rate of levy payable on the leviable buffalo; and
(e)
the total amount of levy payable on the leviable buffalo; and
(f)
the total amount of levy paid on the leviable buffalo.
Note: For offences in relation to returns, see section 24 of the Collection Act.

10What records must be kept by processors

(1) A processor who is required to lodge a return for a month must keep the following records in respect of that month:
(a)
for each of the following persons, the details mentioned in subclause (2):
(i)
each person from whom the processor purchased buffalo;
(ii)
each person on whose behalf the processor slaughtered buffalo on a service kill basis;
(b)
details of each purchase;
(c)
for buffalo slaughtered by the processor on a service kill basis:
(i)
details of each service kill agreement; and
(ii)
any statement given to the processor under clause 12 of this Schedule;
(d)
how many buffalo the processor slaughtered;
(e)
a copy of the return.
Penalty: 10 penalty units.
(2)
For paragraph (1)(a), the details are:
(a)
the person’s full name; and
(b)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the person’s ABN, if any; and
(d)
if the person is a company and does not have an ABN—its ACN.
(3)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

11What records must be kept by owners of slaughtered buffalo

(1)
The owner of buffalo slaughtered at an abattoir in a month must keep the following records in respect of that month:
(a)
the number of buffalo slaughtered (other than buffalo mentioned in paragraph (b) or (c));
(b)
the number of buffalo slaughtered that, under a law of the Commonwealth or of a State or Territory, were condemned or rejected by an inspector as unfit for human consumption;
(c)
the number of buffalo slaughtered for consumption by:
(i)
the owner of the buffalo; or
(ii)
members of the owner’s family; or
(iii)
the owner’s employees;
(d)
for the processor who slaughtered the buffalo:
(i)
the processor’s full name; and
(ii)
the processor’s business or residential address (not the address of a post office box or a post office bag); and
(iii)
the processor’s ABN, if any; and
(iv)
if the processor is a company and does not have an ABN—its ACN;
(e)
details of each service kill agreement;
(f)
any statement given to the processor under clause 12 of this Schedule.
Penalty: 10 penalty units.
(2)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

12Statement to be given at request of proprietor of abattoir

(1)
A person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the proprietor of the abattoir, give the proprietor a written statement setting out:
(a)
for the person on whose behalf the buffalo are slaughtered:
(i)
the person’s full name; and
(ii)
the person’s business or residential address (not the address of a post office box or a post office bag); and
(iii)
the person’s ABN, if any; and
(iv)
if the person is a company and does not have an ABN—its ACN; and
(b)
how many leviable buffalo were slaughtered in the month; and
(c)
how many buffalo on which levy is not payable were slaughtered in the month.
Penalty: 5 penalty units.
(2)
An offence under subclause (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Schedule 5Cattle (exporters) 1Application

This Schedule applies to chargeable cattle.

2Definitions for Schedule 5

In this Schedule:
cattle has the meaning given in clause 1 of Schedule 2 to the Customs Charges Act.
charge means charge imposed by Schedule 2 to the Customs Charges Act.
chargeable cattle means cattle on the export of which charge is imposed.
Note: Charge imposed on the export of cattle includes charge imposed on the export of dairy cattle.
dairy cattle has the meaning given in clause 1 of Schedule 2 to the Customs Charges Act.

3What is a levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for chargeable cattle is a financial year.

4Who is a producer

For paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act, chargeable cattle are prescribed.
Note: Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who exports the product from Australia.

5Liability of intermediaries for charge – exporting agents

For subsection 7(3) of the Collection Act, chargeable cattle are prescribed.
Note: Subsection 7(3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the products, and any amount of penalty for late payment imposed by section 15 of the Collection Act, that is payable by the producer in relation to that charge.

6When is charge due for payment

For section 6 of the Collection Act, charge payable on the export of chargeable cattle for a month is due for payment on the last day on which the return for the month must be lodged under clause 8.
Note: For penalty for late payment, see section 15 of the Collection Act.

7Who must lodge a return

A producer, or an exporting agent, who exports chargeable cattle in a month must lodge a return for that month.
Note: For offences in relation to returns, see section 24 of the Collection Act.

8When must a return be lodged

A return must be lodged within 28 days after the end of the month to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.

9What must be included in a return

In addition to the information required by regulation 10, a return for a month must state, in respect of the month:
(a)
how many cattle (other than dairy cattle) were exported; and
(b)
how many dairy cattle were exported; and
(c)
the total live‑weight, in kilograms, of cattle (other than dairy cattle) exported; and
(d)
the rates of charge payable on:
(i)
the cattle (other than dairy cattle); and
(ii)
the dairy cattle; and
(e)
the total amount of charge payable on:
(i)
the cattle (other than dairy cattle); and
(ii)
the dairy cattle; and
(f)
the total amount of charge paid on:
(i)
the cattle (other than dairy cattle); and
(ii)
the dairy cattle.
Note: For offences in relation to returns, see section 24 of the Collection Act.

10What records must be kept

(1)
A person who exports chargeable cattle must keep records showing, for each month:
(a)
if the person is an exporting agent, the following information relating to each person on whose behalf the exports were carried out:
(i)
full name and postal address;
(ii)
ABN, if any;
(iii)
if the person is a company and does not have an ABN—the person’s ACN; and
(b)
for the cattle (other than dairy cattle) exported:
(i)
the total numbers of cattle; and
(ii)
the total live‑weight, in kilograms, of cattle exported; and
(iii)
the rate of charge payable on the cattle; and
(iv)
the total amount of charge for the cattle; and
(ba)
for the dairy cattle exported:
(i)
the total numbers of dairy cattle; and
(ii)
the rate of charge payable on the dairy cattle; and
(iii)
the total amount of charge for the dairy cattle; and
(c)
bills of lading or similar documents showing details of the chargeable cattle exported; and
(d)
the date when each consignment of chargeable cattle was entered for export; and
(e)
a copy of the return.
Penalty: 10 penalty units.
(2)
An offence under subclause (1) is an offence of strict liability.
Note: For offences in relation to how long records for subclause (1) must be kept, see regulation 12.

Schedule 6Cattle (producers) 1Application

This Schedule applies to chargeable cattle.

2Definitions for Schedule 6

In this Schedule:
bobby calf has the meaning given in clause 1 of Schedule 3 to the Customs Charges Act.
cattle has the meaning given in clause 1 of Schedule 3 to the Customs Charges Act.
charge means:
(a)
charge imposed by Schedule 3 to the Customs Charges Act; or
(b)
EADR charge imposed on the export of cattle by clause 2 of Schedule 3 to the Customs Charges Regulations.
chargeable bobby calf has the meaning given in clause 1 of Schedule 3 to the Customs Charges Act.
chargeable cattle means cattle on the export of which charge is imposed.
Note: Paragraph (fb) of the definition of producer in subsection 4(1) of the Collection Act provides that in the case of cattle within the meaning of Schedule 3 to the Customs Charges Act, producer means the person who owned the cattle immediately before the export in respect of which charge is imposed.

3What is a levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for chargeable cattle is a financial year.

4Liability of intermediaries for charge – exporting agents

For subsection 7(3) of the Collection Act, chargeable cattle are prescribed.
Note: Subsection 7(3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the products, and any amount of penalty for late payment imposed by section 15 of the Collection Act, that is payable by the producer in relation to that charge.

5When is charge due for payment

For section 6 of the Collection Act, charge payable on the export of cattle is due for payment:
(a)
if a return is lodged within the period mentioned in clause 7 of this Schedule—on the day when the return is lodged; or
(b)
if a return is not lodged within the period mentioned in clause 7 of this Schedule—on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.

6Who must lodge a return

A producer must lodge a return for a month if, in that month, the producer exported cattle, other than cattle for which an exporting agent is required to lodge a return under Schedule 5.
Note: For offences in relation to returns, see section 24 of the Collection Act.

7When must a return be lodged

A return must be lodged within 28 days after the end of the month to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.

8What must be included in a return

(1) A reference to export of cattle by a producer in this clause does not include export of cattle on which an exporting agent is liable to pay charge under section 7 of the Collection Act.
(2) In addition to the information required by regulation 10, a return lodged by a producer for a month must state, in respect of the month:
(a)
the total amount of charge payable on the chargeable cattle; and
(b)
the total amount of charge paid on the chargeable cattle; and
(c)
the information for bobby calves, lot‑fed cattle and other cattle mentioned in subclauses (3), (4) and (5).
Note: For offences in relation to returns, see section 24 of the Collection Act.
(3)
For bobby calves, the information is:
(a)
how many bobby calves were exported; and
(b)
how many bobby calves on which charge is not payable were exported; and
(c)
how many chargeable bobby calves were exported; and
(d)
the rates of charge payable on the chargeable bobby calves.
(4)
For lot‑fed cattle, the information is:
(a)
how many lot‑fed cattle were exported; and
(b)
how many lot‑fed cattle on which charge is not payable were exported; and
(c)
how many lot‑fed cattle on which charge is payable were exported; and
(d)
the rates of charge payable on the chargeable lot‑fed cattle.
(5)
For cattle other than lot‑fed cattle and bobby calves, the information is:
(a)
how many cattle were exported; and
(b)
how many cattle on which charge is not payable were exported; and
(c)
how many chargeable cattle were exported; and
(d)
the rates of charge payable on the chargeable cattle.

9What records must be kept

(1)
A producer who is required to lodge a return for cattle exported in a month must keep the following records in respect of that month:
(a)
bills of lading or similar documents showing details of cattle exported;
(b)
the total live‑weight, in kilograms, of cattle exported;
(c)
for each consignment exported, records of:
(i)
the full name and business or residential address of the person to whom the cattle were exported; and
(ii)
the date when the consignment was entered for export;
(d)
a copy of the return;
(e)
the information for bobby calves, lot‑fed cattle and other cattle mentioned in paragraphs 8(2)(a) and (b) and subclauses 8(3), (4) and (5) of this Schedule.
Penalty: 10 penalty units.
(2)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

Schedule 7Cattle transactions 1Application

This Schedule applies to leviable cattle.

2Definitions for Schedule 7

(1)
In this Schedule:
bobby calf has the meaning given in clause 1 of Schedule 3 to the Excise Levies Act.
cattle has the meaning given in clause 1 of Schedule 3 to the Excise Levies Act.
deal, for cattle, means buy, sell, or slaughter the cattle, or deliver the cattle to a processor.
leviable bobby calf has the meaning given in clause 1 of Schedule 3 to the Excise Levies Act.
leviable cattle means cattle involved in a transaction on which levy is imposed.
leviable lot‑fed cattle means lot‑fed cattle involved in a transaction on which levy is imposed.
levy means:
(a)
levy imposed by Schedule 3 to the Excise Levies Act; or
(b)
EADR levy imposed on cattle transactions by clause 3 of Schedule 3 to the Excise Levies Regulations.
lot‑fed cattle has the meaning given in clause 1 of Schedule 3 to the Excise Levies Act.
personal details, for a person, means:
(a)
the person’s full name; and
(b)
the person’s business or residential address (not the address of a post office box or post office bag); and
(c)
the person’s ABN, if any; and
(d)
if the person is a company and does not have an ABN—its ACN.
sale, of cattle, includes any transaction by which the ownership of the cattle is transferred.
transaction means any activity mentioned in subclause 5(1) of Schedule 3 to the Excise Levies Act.
(2)
For this Schedule, an animal is slaughtered on a service kill basis if the animal is killed by a slaughterer (other than the owner) and the owner of the animal retains ownership of all of the products of the slaughter.
Note: Paragraph 4(2)(a) of the Collection Act provides that a person who, under subclause 7(1), (2) or (3) of Schedule 3 to the Excise Levies Act, is liable to pay levy in relation to cattle, is taken to be the producer of the cattle, and a feedlot operator who buys the cattle from such a person is taken to be a first purchaser of the cattle.

3What is a levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for leviable cattle is a financial year.

4Who is a processor

Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies to leviable cattle.
Note: Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act provides that, for a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case the proprietor of that other establishment is regarded as the processor.

5Liability of intermediaries for levy – processors

Paragraph 7(2)(b) of the Collection Act applies to leviable cattle.
Note: Paragraph 7(2)(b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any amount of levy due for payment on or in relation to the product, and any amount of penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.

6When is levy due for payment – people who lodge monthly returns

For section 6 of the Collection Act, levy on a cattle transaction that is payable by a buying agent, selling agent, first purchaser or processor is due for payment:
(a)
if a return is lodged within the period mentioned in clause 8 of this Schedule—on the day when the return is lodged; or
(b)
if a return is not lodged within the period mentioned in clause 8 of this Schedule—on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.

7Who must lodge a monthly return

(1) A buying agent, selling agent or first purchaser who buys or sells cattle in a month must lodge a return for the month.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2)
A processor who deals with cattle in a month must lodge a return for the month.
Note: For offences in relation to returns, see section 24 of the Collection Act.

8When must a monthly return be lodged

(1)
If a person (except a person to whom subclause (3) applies) must lodge a return for levy for a month, the person must lodge the return within 1 month and 28 days after the end of the month to which the return relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2)
If a person to whom subclause (3) applies must lodge a return for levy for a month, the person must lodge the return within 28 days after the end of the month to which the return relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(3)
This subclause applies to a person who is, or has been, indebted to the Commonwealth for $10 000 or more for levy due and unpaid.
(4)
Subclause (3) ceases to apply to a person if the person’s debt to the Commonwealth for levy due and unpaid remains below $10 000 for 3 consecutive months.

9What must be included in a monthly return – agents and first purchasers

(1) In addition to the information required by regulation 10, a return lodged by a buying agent, selling agent or first purchaser for a month must state, in respect of the month:
(a)
the total amount of levy payable for the leviable cattle; and
(b)
the total amount of levy paid for the leviable cattle; and
(c)
the information for bobby calves, lot‑fed cattle and other cattle mentioned in subclauses (2), (3) and (4).
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2)
For bobby calves, the information is:
(a)
how many bobby calves were bought or sold; and
(b)
how many bobby calves on which levy is not payable were bought or sold; and
(c)
how many leviable bobby calves were bought or sold; and
(d)
the rate of levy payable for the leviable bobby calves; and
(e)
the amount of levy payable for leviable bobby calves for the month; and
(f)
the amount of levy paid for leviable bobby calves.
(3)
For lot‑fed cattle, the information is:
(a)
how many lot‑fed cattle were bought or sold; and
(b)
how many lot‑fed cattle on which levy is not payable were bought or sold; and
(c)
how many leviable lot‑fed cattle were bought or sold; and
(d)
the rate of levy payable for leviable lot‑fed cattle; and
(e)
the amount of levy payable for leviable lot‑fed cattle for the month; and
(f)
the amount of levy paid for leviable lot‑fed cattle.
(4)
For cattle other than bobby calves or lot‑fed cattle, the information is:
(a)
how many cattle were bought or sold; and
(b)
how many cattle on which levy is not payable were bought or sold; and
(c)
how many leviable cattle were bought or sold; and
(d)
the rates of levy payable for the leviable cattle; and
(e)
the amount of levy payable for leviable cattle for the month; and
(f)
the amount of levy paid for leviable cattle.

10What must be included in a monthly return – processors

(1)
In addition to the information required by regulation 10, a return lodged by a processor for a month must state, in respect of the month:
(a)
the total amount of levy payable for the leviable cattle; and
(b)
the total amount of levy paid for the leviable cattle; and
(c)
the information for bobby calves, lot‑fed cattle and other cattle mentioned in subclauses (2), (3), and (4).
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2)
For bobby calves, the information is:
(a)
how many bobby calves were delivered or slaughtered; and
(b)
how many bobby calves on which levy is not payable were delivered or slaughtered; and
(c)
how many leviable bobby calves were delivered or slaughtered; and
(d)
the rate of levy on the slaughter of the leviable bobby calves; and
(e)
the amount of levy payable for the leviable bobby calves; and
(f)
the amount of levy paid for the leviable bobby calves.
(3)
For lot‑fed cattle, the information is:
(a)
how many lot‑fed cattle were delivered or slaughtered; and
(b)
how many lot‑fed cattle on which levy is not payable were delivered or slaughtered; and
(c)
how many leviable lot‑fed cattle were delivered or slaughtered; and
(d)
the rate of levy on the slaughter of the leviable lot‑fed cattle; and
(e)
the amount of levy payable for the leviable lot‑fed cattle; and
(f)
the amount of levy paid for the leviable lot‑fed cattle.
(4)
For cattle other than bobby calves or lot‑fed cattle, the information is:
(a)
how many cattle were delivered or slaughtered; and
(b)
how many cattle on which levy is not payable were delivered or slaughtered; and
(c)
how many leviable cattle were delivered or slaughtered; and
(d)
the rate of levy on the slaughter of the leviable cattle; and
(e)
the amount of levy payable for the leviable cattle; and
(f)
the amount of levy paid for the leviable cattle.

11When is levy due for payment – producers who lodge annual returns

For section 6 of the Collection Act, levy on a cattle transaction that is payable by a producer is due for payment:
(a)
if a return for the levy year in which the cattle transaction took place is lodged within the period mentioned in clause 13 of this Schedule—on the day when the return is lodged; or
(b)
if a return for the levy year in which the cattle transaction took place is not lodged within the period mentioned in clause 13 of this Schedule—on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.

12Who must lodge an annual return

A producer who completes a cattle transaction in a levy year (other than a transaction on which a buying agent, selling agent or first purchaser, or a processor, is liable to collect levy) must lodge a return for the levy year.
Note: For offences in relation to returns, see section 24 of the Collection Act.

13When must an annual return be lodged

An annual return for a levy year must be lodged before 1 November in the next levy year.
Note: For offences in relation to returns, see section 24 of the Collection Act.

14What must be included in an annual return – producers

(1)
A reference to a dealing by a producer in this clause does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act.
(2) In addition to the information required by regulation 10, a return lodged by a producer for a levy year must state, in respect of the levy year:
(a)
the total amount of levy payable for the leviable cattle; and
(b)
the total amount of levy paid for the leviable cattle; and
(c)
the information for bobby calves, lot‑fed cattle and other cattle mentioned in subclauses (3), (4) and (5).
Note: For offences in relation to returns, see section 24 of the Collection Act.
(3)
For bobby calves, the information is:
(a)
how many bobby calves were dealt with by the producer; and
(b)
how many bobby calves on which levy is not payable were dealt with by the producer; and
(c)
how many leviable bobby calves were dealt with by the producer; and
(d)
the rate of levy on the leviable bobby calves; and
(e)
the amount of levy payable on the leviable bobby calves; and
(f)
the amount of levy paid on the leviable bobby calves.
(4)
For lot‑fed cattle, the information is:
(a)
how many lot‑fed cattle were dealt with by the producer; and
(b)
how many leviable lot‑fed cattle were dealt with by the producer; and
(c)
how many lot‑fed cattle on which levy is not payable were dealt with by the producer; and
(d)
the rate of levy on the leviable lot‑fed cattle; and
(e)
the amount of levy payable on the leviable lot‑fed cattle; and
(f)
the amount of levy paid on the leviable lot‑fed cattle.
(5)
For cattle other than bobby calves and lot‑fed cattle, the information is:
(a)
how many cattle were dealt with by the producer; and
(b)
how many cattle on which levy is not payable were dealt with by the producer; and
(c)
how many leviable cattle were dealt with by the producer; and
(d)
the rates of levy payable for the leviable cattle; and
(e)
the amount of levy payable on the leviable cattle; and
(f)
the amount of levy paid on the leviable cattle.

15What records must be kept by producers

(1) A producer who is required to lodge an annual return for cattle transactions completed in a levy year must keep the following records in respect of that levy year:
(a)
the personal details of each person to whom the cattle mentioned in the return were sold or delivered;
(b)
details of each sale or delivery;
(c)
a copy of the return;
(d)
the information mentioned in paragraphs 14(2)(a) and (b) and subclauses 14(3), (4) and (5) of this Schedule.
Penalty: 10 penalty units.
(2)
If a producer who is required to lodge a return for a levy year sells or delivers cattle to a related company in that levy year, the producer must keep the following records in respect of that levy year:
(a)
the personal details of each person to whom the cattle mentioned in the return were sold;
(b)
how many bobby calves were sold or delivered to the company;
(c)
how many lot‑fed cattle were sold or delivered to the company;
(d)
how many other cattle were sold or delivered to the company.
Penalty: 10 penalty units.
(3)
An offence under subclause (1) or (2) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

16What records must be kept by agents and first purchasers

(1)
A buying agent, selling agent or first purchaser who is required to lodge a return for cattle transactions completed in a month must keep the following records in respect of that month:
(a)
the personal details of each person from whom the cattle mentioned in the return were bought or to whom the cattle were sold;
(b)
details of each purchase or sale;
(c)
a copy of the return;
(d)
the information mentioned in paragraphs 9(1)(a) and (b) and subclauses 9(2), (3) and (4) of this Schedule.
Penalty: 10 penalty units.
(2)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

17What records must be kept by processors

(1) A processor who is required to lodge a return for cattle transactions completed in a month must keep the following records in respect of that month:
(a)
the personal details of the following:
(i)
each person from whom the cattle mentioned in the return were bought;
(ii)
each person on whose behalf cattle were slaughtered;
(iii)
each person on whose behalf the processor had cattle slaughtered by another processor;
(b)
details of each purchase or service kill arrangement;
(c)
any statement given to the processor under clause 18 of this Schedule;
(d)
a copy of the return;
(e)
the information mentioned in paragraphs 10(1)(a) and (b) and subclauses 10(2), (3) and (4) of this Schedule.
Penalty: 10 penalty units
(3)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

18Statement to be given to processor if levy is not payable

(1)
If levy is not payable on the delivery of cattle to a processor for the reason mentioned in paragraph 5(2)(d) of Schedule 3 to the Excise Levies Act, the person on whose behalf the cattle are delivered must give the processor a written statement setting out:
(a)
the personal details of the person on whose behalf the cattle are delivered; and
(b)
how many lot‑fed cattle were delivered; and
(c)
how many bobby calves were delivered; and
(d)
how many other cattle were delivered; and
(e)
how many bobby calves on which levy is not payable were delivered; and
(f)
how many lot‑fed cattle on which levy is not payable were delivered; and
(g)
how many other cattle on which levy is not payable were delivered.
Penalty: 5 penalty units.
Note: Paragraph 5(2)(d) of Schedule 3 to the Excise Levies Act provides that levy is not imposed on the delivery of cattle to a processor for slaughter on behalf of the person delivering the cattle if:

(a) the delivery occurs within 14 days after the cattle were or are acquired by that person; and
(b) the cattle are afterwards slaughtered; and
(c) the person continues to own the cattle immediately after their hot carcase weight, within the meaning of Schedule 1 to the Excise Levies Act, is determined or is taken, for the purposes of that Schedule, to have been determined, as the case requires.
(2)
An offence under subclause (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

19Records to be kept by person on whose behalf cattle are delivered to a processor

(1)
A person on whose behalf cattle mentioned in clause 15 of this Schedule are delivered to a processor must keep records of:
(a)
the date of delivery; and
(b)
for each lot of cattle:
(i)
the personal details of the vendor from whom, or agent through whom, the cattle were bought; and
(ii)
the date of the purchase.
Penalty: 10 penalty units.
(3)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

19ARecords to be kept – levy‑free sale

(1)
In this clause:
export licence holder means the holder of an export licence granted under section 191 of the Export Control Act 2020.
(2)
This clause applies if:
(a)
in a levy year, an export licence holder deals with particular cattle by buying the cattle from, or selling the cattle to, another export licence holder; and
(b)
because of subclause 1(3) of Schedule 3 to the Excise Levies Regulations, levy is not imposed on the sale.
(3)
Each export licence holder must keep:
(a)
records showing the personal details of the other export licence holder; and
(b)
a copy of the bill of lading or a similar document showing details of the export of the cattle.
Note: Clause 1 of Schedule 3 to the Excise Levies Regulations provides that levy is not imposed on the sale of cattle by an export licence holder to another export licence holder if the cattle are exported 30 days or less after being acquired by the first export licence holder.

20Cattle sold with real property

(1)
If the ownership of cattle changes under a contract for the sale of an interest in real property and cattle on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of cattle sold, the vendor must give a written notice to the agent setting out:
(a)
the name and address of the person giving the notice; and
(b)
the name and address of the buyer; and
(c)
how many bobby calves were sold under the contract; and
(d)
how many lot‑fed cattle were sold under the contract; and
(e)
how many other cattle were sold under the contract; and
(f)
how many leviable bobby calves were sold under the contract; and
(g)
how many leviable lot‑fed cattle were sold under the contract; and
(h)
how many leviable other cattle were sold under the contract; and
(i)
how many bobby calves on which levy is not payable were sold under the contract; and
(j)
how many lot‑fed cattle on which levy is not payable were sold under the contract; and
(k)
how many other cattle on which levy is not payable were sold under the contract.
Penalty: 5 penalty units.
(2)
An offence under subclause (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Schedule 8Coarse grains

(regulation 9)

1Application

This Schedule applies to leviable coarse grain.

2Definitions for Schedule 8

In this Schedule:
leviable coarse grain has the meaning given in clause 1 of Schedule 4 to the Excise Levies Act.
levy means levy of any of the following kinds:
(a)
levy imposed under Schedule 4 to the Excise Levies Act;
(b)
EPPR levy imposed under Schedule 4 to the Excise Levies Regulations;
(c)
PHA levy imposed under Schedule 4 to the Excise Levies Regulations.
purchaser means a first purchaser, receiver or buying agent.
value means sale value as defined in Schedule 4 to the Excise Levies Regulations.

3What is a levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for leviable coarse grain.

4What is not a process

For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed for leviable coarse grains:
(a)
treatment with a pesticide or another preserving agent before or during storage;
(b)
grading solely for seed purposes.

5Who is a processor

Leviable coarse grain is declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act applies.
Note: Paragraph (a) of the definition of processor in subs 4(1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co‑operative, board or authority that produces the product.

6Liability of intermediaries for levy – receivers and processors

Leviable coarse grain is a product to which paragraphs 7(2)(a) and (b) of the Collection Act apply.
Note: Paragraphs 7(2)(a) and (b) of the Collection Act provide that a receiver of a product or a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which those paragraphs apply, is liable to pay, for the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by s 15 of the Collection Act.

7When is levy due for payment

For section 6 of the Collection Act, levy payable on leviable coarse grain is due for payment:
(a)
if a return is lodged within the period mentioned in clause 9 of this Schedule—on the day that the return is lodged; or
(b)
if a return is not lodged within the period mentioned in clause 9 of this Schedule—on the last day of that period.
Note: For penalty for late payment, see s 15 of the Collection Act.

8Who must lodge a return

(1)
A producer must lodge a return for a quarter if, in that quarter, he or she processed or exported leviable coarse grain, other than grain to which subclause 5(3) of Schedule 4 to the Excise Levies Act applies.
(2)
A purchaser must lodge a return for a quarter if, in that quarter, he or she took delivery of leviable coarse grain for a purpose other than storage for the producer.
(3)
A selling agent must lodge a return for a quarter if, in that quarter, he or she sold leviable coarse grain for a producer.
Note 1: Paragraph (b) of the meaning of producer in subs 4(1) of the Collection Act provides that, for leviable coarse grain on which levy is imposed, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested—the person who would have owned the product but for the marketing law; or
(b) if para (a) does not apply—the person who owns the product immediately after it is harvested.
Note 2: For offences in relation to returns, see section 24 of the Collection Act.

9When must a return be lodged

A return must be lodged within 28 days after the end of the quarter to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.

10What must be included in a return

(1)
In addition to the information required by regulation 10, a return for a quarter must set out:
(a)
the type or types of leviable coarse grain to which the return relates; and
(b)
the total amount of levy payable on all leviable coarse grain to which the return relates; and
(c)
all the particulars mentioned in subclauses (2), (3) and (4) that are applicable to the person lodging the return.
(2)
The particulars to be included in a return lodged by a producer of leviable coarse grain for a quarter are:
(a)
the quantity and value of each kind of leviable coarse grain (except leviable coarse grain to which subclause 5(3) of Schedule 4 to the Excise Levies Act applies) exported or processed in the quarter; and
(b)
the amount of levy payable on each type of leviable coarse grain that the producer processed or exported in the quarter.
(3)
The particulars to be included in a return lodged by a purchaser of leviable coarse grain for a quarter are:
(a)
the quantity in tonnes, and value, of each type of leviable coarse grain (other than grain delivered for storage for the producer) delivered to the purchaser in the quarter; and
(b)
the amount of levy payable on each type of leviable coarse grain delivered to the purchaser in the quarter.
(4)
The particulars to be included in a return lodged by a selling agent for a quarter are:
(a)
the quantity in tonnes, and value, of each type of leviable coarse grain sold by the selling agent for a producer in the quarter; and
(b)
the amount of levy payable on each type of leviable coarse grain sold by the selling agent for a producer in the quarter.
Note: For offences in relation to returns, see section 24 of the Collection Act.

11What records must be kept

(1)
A producer who sells, processes or exports leviable coarse grain must keep, or cause to be kept, records showing, for each quarter, the quantity and value of:
(a)
each type of leviable coarse grain sold, processed or exported; and
(b)
each type of leviable coarse grain kept by the producer for his or her domestic use.
Penalty: 10 penalty units.
(2)
A purchaser of leviable coarse grain must keep, or cause to be kept, records showing:
(a)
the quantity, value and source of each type of leviable coarse grain delivered to the purchaser in each quarter; and
(b)
the amount, if any, deducted under subsection 8(1) of the Collection Act from a payment made to a producer, for an amount of levy.
Penalty: 10 penalty units.
(3)
A selling agent who sells leviable coarse grain must keep, or cause to be kept, records showing:
(a)
the quantity, value and source of each type of leviable coarse grain sold by the selling agent for a producer in each quarter; and
(b)
the amount, if any, deducted under subsection 8(1) of the Collection Act from a payment made to a producer, for an amount of levy.
Penalty: 10 penalty units.
(4)
An offence under subclause (1), (2) or (3) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

Schedule 9Cotton

(regulation 9)

1Application

This Schedule applies in relation to leviable cotton.

2Definitions for Schedule 9

In this Schedule:
leviable cotton has the meaning given in clause 1 of Schedule 5 to the Excise Levies Act.
levy means levy of any of the following kinds:
(a)
levy imposed under Schedule 5 to the Excise Levies Act;
(b)
EPPR levy imposed under Schedule 5 to the Excise Levies Regulations;
(c)
PHA levy imposed under Schedule 5 to the Excise Levies Regulations.

3What is a levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for leviable cotton.

4Who is a processor

Leviable cotton is a product to which paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act applies.
Note: Paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co‑operative, board or authority that produces the product.

5Liability of intermediaries for levy – receivers and processors

Leviable cotton is a product to which paragraphs 7(2)(a) and (b) of the Collection Act apply.
Note: Paragraphs 7(2)(a) and (b) of the Collection Act provide that a receiver of a product or a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which those paragraphs apply, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by section 15 of the Collection Act.

6When levy is due for payment

For section 6 of the Collection Act, levy payable for a month is due for payment:
(a)
if a return for the month is lodged within the period mentioned in clause 8—on the day that the return is lodged; or
(b)
if a return for the month is not lodged within the period mentioned in clause 8—on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.

7Who must lodge a return

(1)
A processor must lodge a return for a month if the processor produced leviable cotton in the month.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2)
A receiver must lodge a return for a month if the receiver received unprocessed leviable cotton, other than for storage, in the month.
Note: For offences in relation to returns, see section 24 of the Collection Act.

8When a return must be lodged

A return for a month must be lodged within 28 days after the end of the month to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.

9What must be included in a return

In addition to the information required by regulation 10, a return for a month must set out, for the month:
(a)
the quantity of leviable cotton produced or received; and
(b)
the amount of levy payable for the leviable cotton; and
(c)
the amount of levy paid for the leviable cotton; and
(d)
the following details for each person on whose behalf leviable cotton was dealt with:
(i)
the person’s full name;
(ii)
the person’s business or residential address (not the address of a post office box or post office bag);
(iii)
the person’s ABN, if any;
(iv)
if the person is a company and does not have an ABN—its ACN.
Note: For offences in relation to returns, see section 24 of the Collection Act.

10What records must be kept

(1)
A processor and a receiver must keep records showing, for each month:
(a)
the quantity of leviable cotton produced or received in the month; and
(b)
the amount of levy payable for the leviable cotton; and
(c)
the amount of levy paid for the leviable cotton.
Penalty: 10 penalty units.
(2)
An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.

Schedule 10Dairy produce

(regulation 9)

1Application

This Schedule applies in relation to dairy produce.
Note: Levy is also imposed on dairy produce by the Dairy Adjustment Levy (Excise) Act 2000, the Dairy Adjustment Levy (Customs) Act 2000, the Dairy Adjustment Levy (General) Act 2000. See also Division 2 of Part 4 of Schedule 2 to the Dairy Produce Act 1986 and the Dairy Adjustment Levy Collection Regulations 2000 which set out the way Dairy Adjustment levy is collected.

2Definitions for Schedule 10

In this Schedule:
charge means:
(a)
charge imposed by Schedule 4 to the Customs Charges Act; or
(b)
EADR charge imposed on dairy produce by clause 1 of Schedule 4 to the Customs Charges Regulations.
content details, of dairy produce, means:
(a)
the milk fat content of the produce, expressed as a percentage by mass; and
(b)
the protein content of the produce, expressed as a percentage by mass.
dairy produce has the same meaning as in subsection 3(1) of the Dairy Produce Act 1986.
levy means:
(a)
levy imposed by Schedule 6 to the Excise Levies Act; or
(b)
EADR levy imposed on dairy produce by clause 3 of Schedule 6 to the Excise Levies Regulations.
milk fat has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.
milk fat content, in relation to dairy produce, means:
(a)
if subsection 111A(1) of the Dairy Produce Act 1986 does not apply—the milk fat content of the dairy produce; or
(b)
if subsection 111A(1) of the Dairy Produce Act 1986 applies—the prescribed milk fat content for dairy produce of that kind, within the meaning of section 111A of that Act.
personal details, for a person, means:
(a)
the person’s full name; and
(b)
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
(c)
if the person has a post office box address or post office bag address—that address; and
(d)
the person’s ABN, if any; and
(e)
the contact details for the person.
protein content, in relation to dairy produce, means:
(a)
if subsection 111A(2) of the Dairy Produce Act 1986 does not apply—the protein content of the dairy produce; or
(b)
if subsection 111A(2) of the Dairy Produce Act 1986 applies—the prescribed protein content for dairy produce of that kind, within the meaning of section 111A of that Act.
relevant dairy produce has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.
whole milk has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.

3Levy year

For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is a levy year for dairy produce and relevant dairy produce.

4Who is a processor

Dairy produce and relevant dairy produce are products to which paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act applies.
Note: Paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co‑operative, board or authority that produces the product.

5Who is a producer

For paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:
(a)
dairy produce and relevant dairy produce are prescribed products; and
(b)
each of the following persons is taken to be a producer:
(i)
a person who produces relevant dairy produce;
(ii)
a manufacturer of relevant dairy produce.
Note: Paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

6Liability of intermediaries – processors

Paragraph 7(2)(b) of the Collection Act applies to dairy produce and relevant dairy produce.
Note: Paragraph 7(2)(b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any amount of levy due for payment on or in relation to the product, and any amount of penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.

6ALiability of intermediaries – exporting agents

Subsection 7(3) of the Collection Act applies to dairy produce and relevant dairy produce.
Note: Subsection 7(3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay the charge on behalf of the producer.

7When charge or levy is due for payment

For section 6 of the Collection Act, charge or levy payable for a month is due for payment:
(a)
if a return for the month is lodged within the period mentioned in clause 9—on the day when the return is lodged; or
(b)
if a return for the month is not lodged within the period mentioned in clause 9—on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.

8Who must lodge a return

The following persons must lodge a return for a month:
(a)
a first purchaser who buys relevant dairy produce in the month;
(b)
a manufacturer, including a producer who transfers relevant dairy produce to his or her own manufacturing facility, who manufactures dairy produce from relevant dairy produce in the month;
(c)
a buying, or selling, agent who buys or sells relevant dairy produce in the month.
Note: For offences in relation to returns, see section 24 of the Collection Act.

9When a return must be lodged

(1)
A person who buys or sells relevant dairy produce, or, who transfers relevant dairy produce in the circumstances mentioned in paragraph 8(b), in a particular month (the transaction month) must lodge a return for the transaction month no more than one month and 28 days after the end of the transaction month.

c 30.13.......................................		ad No 223, 2015
c 30.14.......................................		ad No 223, 2015
c 30.15.......................................		ad No 223, 2015
c 30.16.......................................		ad No 223, 2015
c 30.17.......................................		ad No 223, 2015
c 30.18.......................................		ad No 223, 2015
c 30.19.......................................		ad No 223, 2015
am F2024L01299
c 30.20.......................................		ad No 223, 2015
Part 31
Part 31.......................................		ad F2016L01823
c 31.1.........................................		ad F2016L01823
c 31.2.........................................		ad F2016L01823
c 31.3.........................................		ad F2016L01823
c 31.4.........................................		ad F2016L01823
c 31.5.........................................		ad F2016L01823
c 31.6.........................................		ad F2016L01823
c 31.7.........................................		ad F2016L01823
c 31.8.........................................		ad F2016L01823
c 31.9.........................................		ad F2016L01823
c 31.10.......................................		ad F2016L01823
c 31.11.......................................		ad F2016L01823
c 31.12.......................................		ad F2016L01823
c 31.13.......................................		ad F2016L01823
c 31.14.......................................		ad F2016L01823
c 31.15.......................................		ad F2016L01823
c 31.16.......................................		ad F2016L01823
c 31.17.......................................		ad F2016L01823
c 31.18.......................................		ad F2016L01823
am F2024L01299
Schedule 23
Heading to Schedule 23...............		ad. 2000 No. 133
rs. 2000 No. 321
Note to Schedule 23....................		rep. 2000 No. 321
c. 1............................................		ad. 2000 No. 321
c. 2............................................		ad. 2000 No. 321
am. 2003 No. 29
c. 3............................................		ad. 2000 No. 321
c. 4............................................		ad. 2000 No. 321
c. 5............................................		ad. 2000 No. 321
c. 6............................................		ad. 2000 No. 321
Note to c. 6.................................		rs. 2002 No. 60
c. 7............................................		ad. 2000 No. 321
Note to c. 7(1).............................		rs. 2002 No. 60
Note to c. 7(2).............................		rs. 2002 No. 60
c. 8............................................		ad. 2000 No. 321
Note to c. 8(1).............................		rs. 2002 No. 60
c. 9............................................		ad. 2000 No. 321
am. 2002 No. 60; 2008 No. 224
Schedule 24
Schedule 24................................		ad. 2000 No. 133
c. 1............................................		ad. 2000 No. 133
c. 2............................................		ad. 2000 No. 133
c. 3............................................		ad. 2000 No. 133
c. 4............................................		ad. 2000 No. 133
c. 5............................................		ad. 2000 No. 133
rs. 2004 No. 356
c. 6............................................		ad. 2000 No. 133
rs. 2004 No. 356
Note to c. 6.................................		rs. 2002 No. 60
c. 7............................................		ad. 2000 No. 133
Note to c. 7.................................		rs. 2002 No. 60
c. 8............................................		ad. 2000 No. 133
am. 2004 No. 356
Note to c. 8(1).............................		rs. 2002 No. 60
c. 9............................................		ad. 2000 No. 133
am. 2000 No. 238; 2002 No. 60
rs. 2004 No. 356
Schedule 25
Schedule 25................................		ad. 2000 No. 133
c. 1............................................		ad. 2000 No. 133
c. 2............................................		ad. 2000 No. 133
am. 2003 No. 29; 2004 No. 163
c. 3............................................		ad. 2000 No. 133
c. 4............................................		ad. 2000 No. 133
c. 5............................................		ad. 2000 No. 133
c. 6............................................		ad. 2000 No. 133
Note to c. 6.................................		rs. 2002 No. 60
c. 7............................................		ad. 2000 No. 133
Note to c. 7.................................		rs. 2002 No. 60
c. 8............................................		ad. 2000 No. 133
Note to c. 8(2).............................		rs. 2002 No. 60
c. 9............................................		ad. 2000 No. 133
am. 2002 No. 60; 2008 No. 224
Schedule 26
Schedule 26................................		ad. 2000 No. 133
c. 1............................................		ad. 2000 No. 133
c. 2............................................		ad. 2000 No. 133
c. 3............................................		ad. 2000 No. 133
c. 4............................................		ad. 2000 No. 133
c. 5............................................		ad. 2000 No. 133
rs. 2007 No. 209
c. 6............................................		ad. 2000 No. 133
Note to c. 6.................................		rs. 2002 No. 60
c. 7............................................		ad. 2000 No. 133
rs. 2007 No. 209
Notes to c. 7(1), (2).....................		rs. 2002 No. 60
rep. 2007 No. 209
c. 8............................................		ad. 2000 No. 133
Note to c. 8(1).............................		rs. 2002 No. 60
c. 9............................................		ad. 2000 No. 133
am. 2000 No. 238; 2002 No. 60; 2008 No. 224
Schedule 27
Schedule 27................................		ad. 2000 No. 133
c. 1............................................		ad. 2000 No. 133
c. 2............................................		ad. 2000 No. 133
am. 2002 No. 69; 2003 No. 29; 2004 No. 163
c. 3............................................		ad. 2000 No. 133
c. 4............................................		ad. 2000 No. 133
c. 5............................................		ad. 2000 No. 133
c. 6............................................		ad. 2000 No. 133
c. 7............................................		ad. 2000 No. 133
c. 8............................................		ad. 2000 No. 133
Note to c. 8(1).............................		rs. 2002 No. 60
Note to c. 8(2).............................		rs. 2002 No. 60
c. 9............................................		ad. 2000 No. 133
Note to c. 9(1).............................		rs. 2002 No. 60
Note to c. 9(2).............................		rs. 2002 No. 60
c. 10..........................................		ad. 2000 No. 133
Note to c. 10(1)...........................		rs. 2002 No. 60
c. 11..........................................		ad. 2000 No. 133
c. 12..........................................		ad. 2000 No. 133
Note to c. 12...............................		rs. 2002 No. 60
c. 13..........................................		ad. 2000 No. 133
Note to c. 13...............................		rs. 2002 No. 60
c. 14..........................................		ad. 2000 No. 133
Note to c. 14(2)...........................		rs. 2002 No. 60
c. 15..........................................		ad. 2000 No. 133
am. 2000 No. 238; 2002 Nos. 60 and 69; 2008 No. 224
c. 16..........................................		ad. 2000 No. 133
am. 2000 No. 238; 2002 Nos. 60 and 69; 2008 No. 224
c. 17..........................................		ad. 2000 No. 133
am. 2002 No. 60
c. 18..........................................		ad. 2000 No. 133
am. 2000 No. 238; 2002 Nos. 60 and 69; 2008 No. 224
c 18A.........................................		ad No 69, 2002
am No 224, 2008; F2021L00336
c. 19..........................................		ad. 2000 No. 133
am. 2000 No. 238; 2002 Nos. 60 and 69
Schedule 28
Heading to Schedule 28...............		ad. 2000 No. 133
rs. 2000 No. 321
Note to Schedule 28....................		rep. 2000 No. 321
c. 1............................................		ad. 2000 No. 321
c. 2............................................		ad. 2000 No. 321
am. 2003 No. 29
c. 3............................................		ad. 2000 No. 321
c. 4............................................		ad. 2000 No. 321
c. 5............................................		ad. 2000 No. 321
c. 6............................................		ad. 2000 No. 321
Note to c. 6.................................		rs. 2002 No. 60
c. 7............................................		ad. 2000 No. 321
Note to c. 7(1).............................		rs. 2002 No. 60
c. 8............................................		ad. 2000 No. 321
Note to c. 8.................................		rs. 2002 No. 60
c. 9............................................		ad. 2000 No. 321
am. 2002 No. 60; 2008 No. 224
Schedule 29
Schedule 29................................		ad. 1999 No. 303
Note to Schedule 29....................		rep. 2000 No. 133
c. 1............................................		ad. 1999 No. 303
c. 2............................................		ad. 1999 No. 303
am. 2000 No. 238; 2003 No. 12; 2007 No. 263
c. 3............................................		ad. 1999 No. 303
c. 4............................................		ad. 1999 No. 303
c. 5............................................		ad. 1999 No. 303
c. 6............................................		ad. 1999 No. 303
c. 7............................................		ad. 1999 No. 303
am. 2000 No. 133
c. 8............................................		ad. 1999 No. 303
Note 2 to c. 8(3)..........................		rs. 2002 No. 60
c. 9............................................		ad. 1999 No. 303
Note to c. 9.................................		ad. 2002 No. 60
c. 10..........................................		ad. 1999 No. 303
am. 2000 No. 133
Note to c. 10(1)...........................		ad. 2002 No. 60
Note to c. 10(4)...........................		rep. 2002 No. 60
c. 11..........................................		ad. 1999 No. 303
am. 2002 No. 60; 2008 No. 224
Schedule 30
Heading to Schedule 30...............		ad. 2000 No. 133
rs. 2008 No. 198
Note to Schedule 30....................		rep. 2008 No. 198
c. 1............................................		ad. 2008 No. 198
c. 2............................................		ad. 2008 No. 198
c. 3............................................		ad. 2008 No. 198
c. 4............................................		ad. 2008 No. 198
c. 5............................................		ad. 2008 No. 198
c. 6............................................		ad. 2008 No. 198
c. 7............................................		ad. 2008 No. 198
c. 8............................................		ad. 2008 No. 198
c. 9............................................		ad. 2008 No. 198
c. 10..........................................		ad. 2008 No. 198
Schedule 31
Heading to Schedule 31...............		ad. 2000 No. 133
rs. 2001 No. 110
Note to Schedule 31....................		rep. 2001 No. 110
c. 1............................................		ad. 2001 No. 110
c. 2............................................		ad. 2001 No. 110
am. 2003 No. 29
c. 3............................................		ad. 2001 No. 110
c. 4............................................		ad. 2001 No. 110
c. 5............................................		ad. 2001 No. 110
c. 6............................................		ad. 2001 No. 110
c. 7............................................		ad. 2001 No. 110
Note 1 to c. 7..............................		rs. 2002 No. 60
c. 8............................................		ad. 2001 No. 110
Note to c. 8.................................		rs. 2002 No. 60
c. 9............................................		ad. 2001 No. 110
Note to c. 9.................................		rs. 2002 No. 60
c. 10..........................................		ad. 2001 No. 110
am. 2002 No. 60; 2008 No. 224
c. 11..........................................		ad. 2001 No. 110
am. 2002 No. 60
Schedule 32
Schedule 32................................		ad. 1999 No. 303
Note to Schedule 32....................		rep. 2000 No. 133
c. 1............................................		ad. 1999 No. 303
c. 2............................................		ad. 1999 No. 303
am. 2000 No. 133; 2003 No. 12; 2007 No. 263
c. 3............................................		ad. 1999 No. 303
c. 4............................................		ad. 1999 No. 303
c. 5............................................		ad. 1999 No. 303
c. 6............................................		ad. 1999 No. 303
c. 7............................................		ad. 1999 No. 303
am. 2000 No. 133
rs. 2005 No. 247
c. 8............................................		ad. 1999 No. 303
Note to c. 8.................................		rs. 2002 No. 60
c. 9............................................		ad. 1999 No. 303
Note to c. 9.................................		rs. 2002 No. 60
c. 10..........................................		ad. 1999 No. 303
Note to c. 10...............................		rs. 2002 No. 60
c. 11..........................................		ad. 1999 No. 303
am. 2002 No. 60; 2008 No. 224
Schedule 33
Heading to Schedule 33...............		ad. 2000 No. 133
rs. 2001 No. 62
Note to Schedule 33....................		rep. 2001 No. 62
c. 1............................................		ad. 2001 No. 62
c 2.............................................		ad 2001 No 62
am 2010 No 112; Act No 115, 2013
Note to c 2..................................		ad Act No 115, 2013
c. 3............................................		ad. 2001 No. 62
rep Act No 115, 2013
c 4.............................................		ad 2001 No 62
am Act No 115, 2013
Note to c 4..................................		rs Act No 115, 2013
c 5.............................................		ad 2001 No 62
rep Act No 115, 2013
c. 6............................................		ad. 2001 No. 62
c. 7............................................		ad. 2001 No. 62
rs Act No 115, 2013
c 8.............................................		ad 2001 No 62
am Act No 115, 2013
Note to c. 8.................................		rs. 2002 No. 60
c. 9............................................		ad. 2001 No. 62
Note to c. 9.................................		rs 2002 No. 60
c 10...........................................		ad 2001 No 62
rs Act No 115, 2013
am Act No 115, 2013
Note to c. 10...............................		rs. 2002 No. 60
c 11...........................................		ad 2001 No 62
am 2002 No 60; 2008 No. 224; Act No 115, 2013
Schedule 34
Schedule 34................................		ad. 1999 No. 303
Note to Schedule 34....................		rep. 2000 No. 133
Part 1
Heading to Part 1........................		ad. 2003 No. 222
c. 1............................................		ad. 1999 No. 303
rep. 2003 No. 222
c. 1.1..........................................		ad. 2003 No. 222
Heading to c. 2............................		rep. 2003 No. 222
Heading to c. 1.2......................... (formerly c. 2)		ad. 2003 No. 222
c. 2............................................		ad. 1999 No. 303
Renumbered c. 1.2......................		2003 No. 222
am. 2003 Nos. 12 and 222; 2007 No. 263
c. 3............................................		ad. 1999 No. 303
am. 2003 No. 222
Renumbered c. 1.3......................		2003 No. 222
c. 4............................................		ad. 1999 No. 303
Renumbered c. 1.4......................		2003 No. 222
c. 5............................................		ad. 1999 No. 303
am. 2003 No. 222
Renumbered c. 1.5......................		2003 No. 222
c. 6............................................		ad. 1999 No. 303
am. 2003 No. 222
Renumbered c. 1.6......................		2003 No. 222
c. 7............................................		ad. 1999 No. 303
am. 2003 No. 222
Renumbered c. 1.7......................		2003 No. 222
c. 8............................................		ad. 1999 No. 303
am. 2000 No. 133
rep. 2003 No. 222
c. 1.8..........................................		ad. 2003 No. 222
c. 9............................................		ad. 1999 No. 303
Renumbered c. 1.9......................		2003 No. 222
Note to c. 9(3).............................		rs. 2002 No. 60
c. 10..........................................		ad. 1999 No. 303
Renumbered c. 1.10.....................		2003 No. 222
Note to c. 10...............................		ad. 2002 No. 60
c. 11..........................................		ad. 1999 No. 303
Renumbered c. 1.11.....................		2003 No. 222
Note to c. 11...............................		rs. 2002 No. 60
c. 12..........................................		ad. 1999 No. 303
am. 2002 No. 60
Renumbered c. 1.12.....................		2003 No. 222
Note to c. 1.12(3)........................		rep. 2008 No. 224
Note 1 to c. 1.12(3)......................		ad. 2008 No. 224
Note 2 to c. 1.12(3)......................		ad. 2008 No. 224
Part 2.........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.1..........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.2..........................................		ad. 2003 No. 222
rep. 2012 No. 325
Note to c. 2.2..............................		rep. 2006 No. 94
c. 2.3..........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.4..........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.5..........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.6..........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.7..........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.8..........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.9..........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.10........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.11........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.12........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.13........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.14........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.15........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.16........................................		ad. 2003 No. 222
rep. 2012 No. 325
c. 2.17........................................		ad. 2003 No. 222
rep. 2012 No. 325
c 2.18.........................................		ad 2003 No. 222
am 2008 No. 224
rep 2012 No. 325
c 2.19.........................................		ad 2003 No. 222
am 2008 No. 224
rep 2012 No. 325
c 2.20.........................................		ad 2003 No. 222
rep 2012 No. 325
Schedule 35
Heading to Schedule 35...............		ad. 2000 No. 133
rs. 2000 No. 238
Note to Schedule 35....................		rep. 2000 No. 238
c. 1............................................		ad. 2000 No. 238
c 2.............................................		ad 2000 No 238
am F2017L00567; F2018L00310
c. 3............................................		ad. 2000 No. 238
c. 4............................................		ad. 2000 No. 238
c 5.............................................		ad 2000 No 238
am F2017L00567
c. 6............................................		ad. 2000 No. 238
c 7.............................................		ad 2000 No 238
am 2002 No 60; F2017L00567
c. 8............................................		ad. 2000 No. 238
Note to c. 8.................................		rs. 2002 No. 60
c. 9............................................		ad. 2000 No. 238
c. 10..........................................		ad. 2000 No. 238
Note to c. 10...............................		rs. 2002 No. 60
c. 11..........................................		ad. 2000 No. 238
Note to c. 11...............................		rs. 2002 No. 60
c. 12..........................................		ad. 2000 No. 238
Note to c. 12...............................		rs. 2002 No. 60
c 13...........................................		ad 2000 No 238
am F2017L00567
c 14...........................................		ad 2000 No 238

am F2017L00567
c. 15..........................................		ad. 2000 No. 238
c. 16..........................................		ad. 2000 No. 238
c. 17..........................................		ad. 2000 No. 238
Note to c. 17...............................		rs. 2002 No. 60
c. 18..........................................		ad. 2000 No. 238
am. 2002 No. 60; 2008 No. 224
c 19...........................................		ad No 238, 2000
am F2024L01299
Schedule 36
Schedule 36 heading....................		ad. 2000 No. 133
rs. 2000 No. 238
Note to Schedule 36....................		rep. 2000 No. 238
c. 1............................................		ad. 2000 No. 238
c. 2............................................		ad. 2000 No. 238
am. 2003 No. 226; 2007 No. 263
ed C81
c. 3............................................		ad. 2000 No. 238
c. 4............................................		ad. 2000 No. 238
c. 5............................................		ad. 2000 No. 238
c. 6............................................		ad. 2000 No. 238
c. 7............................................		ad. 2000 No. 238
c. 8............................................		ad. 2000 No. 238
rs. 2006 No. 206
c. 9............................................		ad. 2000 No. 238
Note to c. 9.................................		rs. 2002 No. 60
c. 10..........................................		ad. 2000 No. 238
Note to c. 10...............................		rs. 2002 No. 60
c. 11..........................................		ad. 2000 No. 238
Note to c. 11(1)...........................		rs. 2002 No. 60
c. 12..........................................		ad. 2000 No. 238
am. 2002 No. 60; 2008 No. 224
Schedule 37
Schedule 37................................		ad. 2000 No. 321
Part 1
Part 1.........................................		ad. 2000 No. 321
rs. 2003 No. 289
c. 1.1..........................................		ad. 2000 No. 321
rs. 2003 No. 289
c. 1.2..........................................		ad. 2000 No. 321
rs. 2003 No. 289
ed C83
c. 1.3..........................................		ad. 2000 No. 321
rs. 2003 No. 289
c. 1.4..........................................		ad. 2000 No. 321
rs. 2003 No. 289
c. 1.5..........................................		ad. 2000 No. 321
rs. 2003 No. 289
c. 1.6..........................................		ad. 2000 No. 321
rs. 2003 No. 289
Note to c. 1.6..............................		rs. 2002 No. 60
rep. 2003 No. 289
Note to c. 1.6(2)..........................		ad. 2003 No. 289
c. 1.7..........................................		ad. 2000 No. 321
rs. 2003 No. 289
Note to c. 1.7..............................		rs. 2002 No. 60; 2003 No. 289
c. 1.8..........................................		ad. 2000 No. 321
rs. 2003 No. 289
Note to c. 1.8..............................		ad. 2003 No. 289
Note to c. 1.8(1)..........................		rs. 2002 No. 60
rep. 2003 No. 289
c. 1.9..........................................		ad. 2000 No. 321
am. 2002 No. 60
rs. 2003 No. 289
c. 1.10........................................		ad. 2003 No. 289
c. 1.11........................................		ad. 2003 No. 289
c. 1.12........................................		ad. 2003 No. 289
c. 1.13........................................		ad. 2003 No. 289
c. 1.14........................................		ad. 2003 No. 289
c. 1.15........................................		ad. 2003 No. 289
c. 1.16........................................		ad. 2003 No. 289
c. 1.17........................................		ad. 2003 No. 289
c 1.18.........................................		ad No 289, 2003
am F2024L01299
Part 2
Part 2.........................................		ad. 2000 No. 346
c. 2.1..........................................		ad. 2000 No. 346
c. 2.2..........................................		ad. 2000 No. 346
c. 2.3..........................................		ad. 2000 No. 346
c. 2.4..........................................		ad. 2000 No. 346
c. 2.5..........................................		ad. 2000 No. 346
c. 2.6..........................................		ad. 2000 No. 346
c. 2.7..........................................		ad. 2000 No. 346
c. 2.8..........................................		ad. 2000 No. 346
c. 2.9..........................................		ad. 2000 No. 346
Note to c. 2.9(1)..........................		rs. 2002 No. 60
c. 2.10........................................		ad. 2000 No. 346
Note to c. 2.10............................		rs. 2002 No. 60
c. 2.11........................................		ad. 2000 No. 346
c. 2.12........................................		ad. 2000 No. 346
am. 2007 No. 287
Note to c. 2.12............................		rs. 2002 No. 60
c. 2.13........................................		ad. 2000 No. 346
Note to c. 2.13............................		rs. 2002 No. 60
c. 2.14........................................		ad. 2000 No. 346
Note to c. 2.14............................		rs. 2002 No. 60
c. 2.15........................................		ad. 2000 No. 346
Note to c. 2.15(1)........................		rs. 2002 No. 60
c. 2.16........................................		ad. 2000 No. 346
Note to c. 2.16............................		rs. 2002 No. 60
c. 2.17........................................		ad. 2000 No. 346
Note to c. 2.17............................		rs. 2002 No. 60
c. 2.18........................................		ad. 2000 No. 346
am. 2002 No. 60
c. 2.19........................................		ad. 2000 No. 346
am. 2002 No. 60
c. 2.20........................................		ad. 2000 No. 346
am. 2002 No. 60
c. 2.21........................................		ad. 2000 No. 346
am. 2002 No. 60
c. 2.22........................................		ad. 2000 No. 346
Note to c. 2.22............................		ad. 2002 No. 60
c. 2.23........................................		ad. 2000 No. 346
am. 2002 No. 60; 2008 No. 224
c. 2.24........................................		ad. 2000 No. 346
am. 2002 No. 60; 2008 No. 224
c. 2.25........................................		ad. 2000 No. 346
am. 2002 No. 60; 2008 No. 224
c. 2.26........................................		ad. 2000 No. 346
am. 2002 No. 60; 2008 No. 224
c. 2.27........................................		ad. 2000 No. 346
c 2.28.........................................		ad No 346, 2000
am F2024L01299
Part 3
Part 3.........................................		ad. 2001 No. 235
c. 3.1..........................................		ad. 2001 No. 235
c. 3.2..........................................		ad. 2001 No. 235
am F2019L01580
c. 3.3..........................................		ad. 2001 No. 235
c. 3.4..........................................		ad. 2001 No. 235
rs F2019L01580
c. 3.5..........................................		ad. 2001 No. 235
c. 3.6..........................................		ad. 2001 No. 235
Note 2 to c. 3.6(1).......................		rs. 2002 No. 60
c. 3.7..........................................		ad. 2001 No. 235
c. 3.8..........................................		ad. 2001 No. 235
Note to c. 3.8..............................		ad. 2002 No. 60
c. 3.9..........................................		ad. 2001 No. 235
Note to c. 3.9..............................		rs. 2002 No. 60
c. 3.10........................................		ad. 2001 No. 235
c. 3.11........................................		ad. 2001 No. 235
Note to c. 3.11............................		rep. 2002 No. 60
Notes 1 and 2 to c. 3.11................		ad. 2002 No. 60
c. 3.12........................................		ad. 2001 No. 235
c. 3.13........................................		ad. 2001 No. 235
c. 3.14........................................		ad. 2001 No. 235
c. 3.15........................................		ad. 2001 No. 235
c. 3.16........................................		ad. 2001 No. 235
Note to c. 3.16............................		ad. 2002 No. 60
c. 3.17........................................		ad. 2001 No. 235
Note to c. 3.17............................		ad. 2002 No. 60
c. 3.18........................................		ad. 2001 No. 235
Note to c. 3.18............................		ad. 2002 No. 60
c. 3.19........................................		ad. 2001 No. 235
am. 2008 No. 224
c. 3.20........................................		ad. 2001 No. 235
am. 2008 No. 224
c. 3.21........................................		ad. 2001 No. 235
c 3.22.........................................		ad No 224, 2008
am F2024L01299
Part 4
Part 4.........................................		ad. 2002 No. 308
c. 4.1..........................................		ad. 2002 No. 308
c. 4.2..........................................		ad. 2002 No. 308
c. 4.3..........................................		ad. 2002 No. 308
c. 4.4..........................................		ad. 2002 No. 308
c. 4.4A.......................................		ad. 2009 No. 353
c. 4.5..........................................		ad. 2002 No. 308
c. 4.6..........................................		ad. 2002 No. 308
c. 4.7..........................................		ad. 2002 No. 308
c. 4.7A.......................................		ad. 2009 No. 353
c. 4.8..........................................		ad. 2002 No. 308
c. 4.9..........................................		ad. 2002 No. 308
c. 4.10........................................		ad. 2002 No. 308
am. 2009 No. 353
c. 4.11........................................		ad. 2002 No. 308
am. 2009 No. 353
c. 4.12........................................		ad. 2002 No. 308
c. 4.13........................................		ad. 2002 No. 308
c. 4.13A.....................................		ad. 2009 No. 353
c. 4.14........................................		ad. 2002 No. 308
am 2008 No. 224
c. 4.15........................................		ad. 2002 No. 308
am 2008 No. 224
c. 4.16........................................		ad. 2002 No. 308
am 2008 No. 224
Part 5
Part 5.........................................		ad. 2003 No. 143
c. 5.1..........................................		ad. 2003 No. 143
c. 5.2..........................................		ad. 2003 No. 143
c. 5.3..........................................		ad. 2003 No. 143
c. 5.4..........................................		ad. 2003 No. 143
c. 5.5..........................................		ad. 2003 No. 143
c. 5.6..........................................		ad. 2003 No. 143
c. 5.7..........................................		ad. 2003 No. 143
c. 5.8..........................................		ad. 2003 No. 143
c. 5.9..........................................		ad. 2003 No. 143
c. 5.10........................................		ad. 2003 No. 143
c. 5.11........................................		ad. 2003 No. 143
c. 5.12........................................		ad. 2003 No. 143
c. 5.13........................................		ad. 2003 No. 143
c. 5.14........................................		ad. 2003 No. 143
c. 5.15........................................		ad. 2003 No. 143
c. 5.16........................................		ad. 2003 No. 143
c. 5.17........................................		ad. 2003 No. 143
am 2008 No. 224
c 5.18.........................................		ad No 143, 2003
am F2024L01299
Part 6
Part 6.........................................		ad. 2002 No. 295
c. 6.1..........................................		ad. 2002 No. 295
c. 6.2..........................................		ad. 2002 No. 295
c. 6.3..........................................		ad. 2002 No. 295
c. 6.4..........................................		ad. 2002 No. 295
c. 6.5..........................................		ad. 2002 No. 295
c. 6.6..........................................		ad. 2002 No. 295
c. 6.7..........................................		ad. 2002 No. 295
c. 6.8..........................................		ad. 2002 No. 295
c. 6.9..........................................		ad. 2002 No. 295
c. 6.10........................................		ad. 2002 No. 295
c. 6.11........................................		ad. 2002 No. 295
c. 6.12........................................		ad. 2002 No. 295
c. 6.13........................................		ad. 2002 No. 295
c. 6.14........................................		ad. 2002 No. 295
am 2008 No. 224
c. 6.15........................................		ad. 2002 No. 295
am 2008 No. 224
c. 6.16........................................		ad. 2002 No. 295
am 2008 No. 224
c. 6.17........................................		ad. 2002 No. 295
Part 7
Part 7.........................................		ad. 2003 No. 217
c. 7.1..........................................		ad. 2003 No. 217
c. 7.2..........................................		ad. 2003 No. 217
c. 7.3..........................................		ad. 2003 No. 217
c. 7.4..........................................		ad. 2003 No. 217
c. 7.5..........................................		ad. 2003 No. 217
c. 7.6..........................................		ad. 2003 No. 217
c. 7.7..........................................		ad. 2003 No. 217
c. 7.8..........................................		ad. 2003 No. 217
c. 7.9..........................................		ad. 2003 No. 217
c. 7.10........................................		ad. 2003 No. 217
c. 7.11........................................		ad. 2003 No. 217
am 2008 No. 224
Part 8
Part 8.........................................		ad. 2004 No. 2
c. 8.1..........................................		ad. 2004 No. 2
Note to c. 8.1..............................		rs. 2007 No. 136
c. 8.2..........................................		ad. 2004 No. 2
c. 8.3..........................................		ad. 2004 No. 2
c. 8.4..........................................		ad. 2004 No. 2
c. 8.5..........................................		ad. 2004 No. 2
c. 8.6..........................................		ad. 2004 No. 2
c. 8.7..........................................		ad. 2004 No. 2
c. 8.8..........................................		ad. 2004 No. 2
c. 8.9..........................................		ad. 2004 No. 2
Part 9
Part 9.........................................		ad. 2007 No. 287
c. 9.1..........................................		ad. 2007 No. 287
c. 9.2..........................................		ad. 2007 No. 287
am No 106, 2014
c. 9.3..........................................		ad. 2007 No. 287
c. 9.4..........................................		ad. 2007 No. 287
c. 9.5..........................................		ad. 2007 No. 287
c. 9.6..........................................		ad. 2007 No. 287
c. 9.7..........................................		ad. 2007 No. 287
c. 9.8..........................................		ad. 2007 No. 287
c. 9.9..........................................		ad. 2007 No. 287
c. 9.10........................................		ad. 2007 No. 287
c. 9.11........................................		ad. 2007 No. 287
c. 9.12........................................		ad. 2007 No. 287
c. 9.13........................................		ad. 2007 No. 287
c. 9.14........................................		ad. 2007 No. 287
rs No 106, 2014
am F2016L00740
c. 9.15........................................		ad. 2007 No. 287
am No 106, 2014; F2016L00740
c. 9.16........................................		ad. 2007 No. 287
am No 106, 2014; F2016L00740
c. 9.17........................................		ad. 2007 No. 287
c. 9.18........................................		ad. 2007 No. 287
c. 9.19........................................		ad. 2007 No. 287
c. 9.20........................................		ad. 2007 No. 287
c. 9.21........................................		ad. 2007 No. 287
c. 9.22........................................		ad. 2007 No. 287
c. 9.23........................................		ad. 2007 No. 287
am No 106, 2014; F2016L00740
c. 9.24........................................		ad. 2007 No. 287
am No 106, 2014; F2016L00740
c. 9.25........................................		ad. 2007 No. 287
am No 106, 2014; F2016L00740
ed C81
c 9.26.........................................		ad No 287, 2007
am F2024L01299
c 9.27.........................................		ad No 106, 2014
rep 31 Dec 2014 (c 9.27(2))
Part 10
Part 10.......................................		ad. 2011 No. 9
c. 10.1........................................		ad. 2011 No. 9
c. 10.2........................................		ad. 2011 No. 9
c. 10.3........................................		ad. 2011 No. 9
c. 10.4........................................		ad. 2011 No. 9
c. 10.5........................................		ad. 2011 No. 9
c. 10.6........................................		ad. 2011 No. 9
c. 10.7........................................		ad. 2011 No. 9
c. 10.8........................................		ad. 2011 No. 9
c. 10.9........................................		ad. 2011 No. 9
c. 10.10......................................		ad. 2011 No. 9
c. 10.11......................................		ad. 2011 No. 9
c. 10.12......................................		ad. 2011 No. 9
c. 10.13......................................		ad. 2011 No. 9
c. 10.14......................................		ad. 2011 No. 9
c. 10.15......................................		ad. 2011 No. 9
c. 10.16......................................		ad. 2011 No. 9
c. 10.17......................................		ad. 2011 No. 9
c. 10.18......................................		ad. 2011 No. 9
c. 10.19......................................		ad. 2011 No. 9
c. 10.20......................................		ad. 2011 No. 9
c 10.21.......................................		ad No. 9, 2011
am F2024L01299
Part 11
Part 11.......................................		ad F2016L00764
c 11.1.........................................		ad F2016L00764
c 11.2.........................................		ad F2016L00764
c 11.3.........................................		ad F2016L00764
c 11.4.........................................		ad F2016L00764
c 11.5.........................................		ad F2016L00764
c 11.6.........................................		ad F2016L00764
c 11.7.........................................		ad F2016L00764
c 11.8.........................................		ad F2016L00764
Part 12
Part 12.......................................		ad F2017L00296
c 12.1.........................................		ad F2017L00296
c 12.2.........................................		ad F2017L00296
c 12.3.........................................		ad F2017L00296
c 12.4.........................................		ad F2017L00296
c 12.5.........................................		ad F2017L00296
c 12.6.........................................		ad F2017L00296
c 12.7.........................................		ad F2017L00296
c 12.8.........................................		ad F2017L00296
c 12.9.........................................		ad F2017L00296
c 12.10.......................................		ad F2017L00296
Part 13
Part 13.......................................		ad F2017L00570
c 13.1.........................................		ad F2017L00570
c 13.2.........................................		ad F2017L00570
c 13.3.........................................		ad F2017L00570
c 13.4.........................................		ad F2017L00570
c 13.5.........................................		ad F2017L00570
c 13.6.........................................		ad F2017L00570
c 13.7.........................................		ad F2017L00570
c 13.8.........................................		ad F2017L00570
c 13.9.........................................		ad F2017L00570
c 13.10.......................................		ad F2017L00570
c 13.11.......................................		ad F2017L00570
c 13.12.......................................		ad F2017L00570
c 13.13.......................................		ad F2017L00570
Part 14
Part 14.......................................		ad F2017L01014
c 14.1.........................................		ad F2017L01014
c 14.2.........................................		ad F2017L01014
c 14.3.........................................		ad F2017L01014
c 14.4.........................................		ad F2017L01014
c 14.5.........................................		ad F2017L01014
c 14.6.........................................		ad F2017L01014
c 14.7.........................................		ad F2017L01014
c 14.8.........................................		ad F2017L01014
c 14.9.........................................		ad F2017L01014