Primary Industries Levies and Charges Collection (Vegetable) Amendment Regulations 1999 (No. 1) (Cth)

Primary Industries Levies and Charges Collection (Vegetable) Amendment Regulations 1999 (No. 1)

Statutory Rules 1999 No. 307

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991, the Primary Industries (Customs) Charges Act 1999 and the Primary Industries (Excise) Levies Act 1999.

Dated 8 December 1999.

WILLIAM DEANE

Governor-General

By His Excellency’s Command,

judith troeth

Parliamentary Secretary to the Minister for Agriculture,

Fisheries and Forestry

for the Minister for Agriculture, Fisheries and Forestry

Primary Industries Levies and Charges Collection (Vegetable) Amendment Regulations 1999 (No. 1)1

Statutory Rules 1999 No. 3072

made under the

Primary Industries Levies and Charges Collection Act 1991, the Primary Industries (Customs) Charges Act 1999 and the Primary Industries (Excise) Levies Act 1999

 

Contents

Page

• •
• •

 

Regulation 1

1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges Collection (Vegetable) Amendment Regulations 1999 (No. 1).

2Commencement

 These Regulations are taken to have commenced on 1 July 1999.

3Amendment of Primary Industries Levies and Charges Collection (Vegetable) Regulations

Schedule 1 amends the Primary Industries Levies and Charges Collection (Vegetable) Regulations.

Schedule 1Amendments

(regulation 3)

[1]Regulation 1

substitute

1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges Collection (Vegetable) Regulations 1996.

[2]Regulations 3, 3A, 4, 5, 6 and 7

substitute

3Definitions

 In these Regulations:

charge means charge imposed under Schedule 10 to the Primary Industries (Customs) Charges Act 1999.

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

exporter, for particular vegetables, means the producer of the vegetables within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

levy means levy imposed under Schedule 15 to the Primary Industries (Excise) Levies Act 1999.

lodge means lodge at the office of the Secretary to the Department in Canberra.

quarter means a period of 3 months ending on the last day of March, June, September or December.

return means a return that is required to be lodged under regulation 10 or 16.

Note   Many of the terms used in these Regulations are defined in the Collection Act.

4Application

 These Regulations apply to vegetables but do not apply to:

• (a)

  asparagus; or

• (b)

  garlic; or

• (c)

  hard onions; or

• (d)

  herbs (other than fresh culinary shallots and parsley); or

• (e)

  melons; or

• (f)

  potatoes (other than sweet potatoes); or

• (g)

  seed sprouts; or

• (h)

  tomatoes; or

• (i)

  vegetables of a kind for which the following rates of levy or charge are not applicable:

  • (i)

    a rate of levy for subclause 4 (3) of Schedule 15 to the Primary Industries (Excise) Levies Act 1999; or

  • (ii)

    a rate of charge for subclause 3 (5) of Schedule 10 to the Primary Industries (Customs) Charges Act 1999; or

  • (iii)

    a rate of levy for the Primary Industries (Excise) Levies (Vegetable) Regulations 1999; or

  • (iv)

    a rate of charge for the Primary Industries (Customs) Charges (Vegetable) Regulations 1999.

Note For potatoes, see the Primary Industries Levies and Charges Collection (Potato) Regulations and Div 2 of Pt 11 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

5What is a levy year?

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

6What is not a process?

 For the definition of process in subsection 4 (1)of the Collection Act, an operation after harvesting, if the operation does not alter the vegetables from their natural state, is prescribed.

Example

Processing may include canning, bottling, freezing, cooking, pickling, roasting or dehydrating, but does not include washing, grading or packing vegetables, transporting vegetables in their natural state or preparing vegetables for sale in their natural state.

7Who is a producer?

 For paragraphs (b) and (g) of the definition of producer in subsection 4 (1) of the Collection Act, vegetables are a prescribed product.

Note 1   Paragraph (b) of the definition of producer in subs 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, 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 time the product is harvested — the person who would have owned the product but for the marketing law; or

• (b)

  if subpara (i) does not apply — the person who owns the product immediately after it is harvested.

Note 2   Paragraph (g) of the definition of producer in subs 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means the person who exports the product from Australia.

[3]Regulation 8

omit

[4]Regulation 9

substitute

9When is levy or charge due for payment?

 For section 6 of the Collection Act, charge or levy payable on vegetables is due for payment:

• (a)

  if a return for the vegetables is lodged within the period mentioned in regulation 11 — on the day that the return is lodged; or

• (b)

  if a return is not lodged within the period mentioned in regulation 11 — on the last day of that period.

Note   For penalty for late payment, see s 15 of the Collection Act.

[5]Paragraph 18 (f)

omit

in relation to vegetables

insert

for vegetables (except processed vegetables)

[6]After paragraph 18 (f)

insert

• (fa)

  for processed vegetables bought or sold in the quarter or levy year for which levy is payable:

  • (i)

    the amount that would have been paid for the vegetables at the first point of sale, if that sale had occurred before processing; and

  • (ii)

    the amount of levy payable for the vegetables; and

[7]Subparagraph 19 (1) (b) (i)

omit

in relation to vegetables

insert

for vegetables (except processed vegetables)

[8]After subparagraph 19 (1) (b) (i)

insert

• (ia)

  for processed vegetables bought or sold, if unprocessed vegetables of the same kind were sold on the day the vegetables were delivered for processing — the market price of the unprocessed vegetables on that day;

• (ib)

  for processed vegetables bought or sold, and to which subparagraph (ia) does not apply — the value of the vegetables immediately before processing;

[9]Subparagraph 19 (1) (b) (vi)

omit

vegetables;

insert

vegetables (except processed vegetables);

[10]After subregulation 19 (1)

insert

Note   For subpara (ib), subr 6 (4) of the Primary Industries (Excise) Levies (Vegetable) Regulations 1999 provides that the value of the vegetables before processing must be substantiated by the producer’s financial records in accordance with:

 (a) Australian Accounting Standard 2 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Research Foundation, as in force at the commencement of those Regulations; and

• (b)

  Accounting Standard AASB 1019 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Standards Board, as in force at the commencement of those Regulations.

[11]Regulation 21

omit

Notes

1. These Regulations amend Statutory Rules 1996 No. 18, as amended by 1997 No. 18.

2. Made by the Governor-General on 8 December 1999, and notified in the Commonwealth of Australia Gazette