Primary Industries Levies and Charges Collection (Vegetable) Regulations 1996 (Cth)

Primary Industries Levies and Charges Collection (Vegetable) Regulations 1996

Statutory Rules 1996 No. 18 as amended

made under the

Horticultural Levy Act 1987, the Horticultural Export Charge Act 1987 and the Primary Industries Levies and Charges Collection Act 1991

Consolidated as in force on 11 August 2000

(includes amendments up to SR 1999 No. 307)

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Primary Industries Levies and Charges Collection (Vegetable) Regulations 1996

Statutory Rules 1996 No.18 as amended

made under the

Horticultural Levy Act 1987, the Horticultural Export Charge Act 1987 and the Primary Industries Levies and Charges Collection Act 1991

   

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      1Name of Regulations [see Note 1]

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

2Commencement

 These Regulations commence on 1 March 1996.

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.

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.

10Who must lodge a quarterly return

• (1)

  Subject to subregulation (2), a person must lodge a return for a quarter if the person is:

  • (a)

    a first purchaser who buys vegetables in the quarter; or

  • (b)

    a buying agent who buys vegetables in the quarter; or

  • (c)

    a selling agent who sells vegetables in the quarter; or

  • (d)

    an exporter who exports vegetables in the quarter; or

  • (e)

    an exporting agent who exports vegetables in the quarter.

Note   For penalty for failure to give a return, or for false information, see section 24 of the Collection Act.

• (2)

  A person does not have to lodge quarterly returns in a levy year if:

  • (a)

    the Secretary has granted the person an exemption for the levy year under regulation 13; or

  • (b)

    the person has applied for an exemption under regulation 12 for the levy year and has not received notice that the Secretary has refused to grant the exemption; or

  • (c)

    under regulation 14 — the Secretary has continued the person’s exemption for the levy year; or

  • (d)

    the Secretary is required, under regulation 14, to consider whether to continue the person’s exemption and the person has not received notice of refusal to continue the exemption.

11When must a quarterly return be lodged

 Subject to regulation 15, a quarterly return must be lodged before the end of 28 days after the end of the quarter to which the return relates.

Note   For penalty, see section 24 of the Collection Act.

12Exemption from lodging quarterly returns

• (1)

  A person may apply for exemption from the requirement to lodge quarterly returns in a levy year if the person believes that the sum of levy and charge payable by the person for the year is, or is likely to be, less than $500.

• (2)

  An application must be in the form of a declaration that the information in the application is correct in every material particular and must:

  • (a)

    include a declaration that the applicant believes that:

    • (i)

      he or she has incurred, or is likely to incur, a liability to pay levy or charge for the levy year to which the application relates; and

    • (ii)

      the amount of the liability is, or is likely to be, less than $500; and

  • (b)

    set out the following particulars:

    • (i)

      the full name and business address or residential address of the applicant (not being the address of a post office box or post office bag); and

    • (ii)

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

    • (iii)

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

  • (c)

    be lodged at the office of the Secretary.

13Grant of exemption

• (1)

  Before the end of 21 days after receiving an application, the Secretary must:

  • (a)

    decide to grant or refuse the exemption; and

  • (b)

    give the applicant written notice of the decision and, if the decision is a refusal, the reasons for that decision.

• (2)

  In deciding to grant or refuse an exemption, the Secretary must consider:

  • (a)

    information available to the Secretary about the amount of the levy or charge that the applicant is, or is likely to be, liable to pay for the levy year; and

  • (b)

    the amount of levy or charge that the applicant was liable to pay for the immediately preceding levy year.

14Continuation of exemption

• (1)

  This regulation applies to a person who:

  • (a)

    is granted an exemption under regulation 13 for a levy year; and

  • (b)

    lodges an annual return for that year in accordance with these Regulations.

• (2)

  Before the end of 21 days after the annual return is lodged, the Secretary must:

  • (a)

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

  • (b)

    give the person written notice of the decision, and, if the decision is a refusal, the reasons for that decision.

• (3)

  In deciding whether to continue an exemption, the Secretary must have regard to:

  • (a)

    information available to the Secretary about the amount of levy or charge that the person is, or is likely to be, liable to pay for the next levy year; and

  • (b)

    the amount of levy or charge that the person was liable to pay for the levy year to which the annual return relates.

15When must a quarterly return be lodged if exemption refused or discontinued

• (1)

  Unless a person has applied for a review of the Secretary’s decision under regulation 20, a person who has not lodged a quarterly return in anticipation of receiving an exemption, or a continuation of an exemption, as the case may be, must lodge that return before the end of 28 days after receiving notice of the Secretary’s refusal to grant the exemption, or the continuation of the exemption, as the case may be.

• (2)

  A person whose application for review of the Secretary’s decision under regulation 20 is unsuccessful must lodge a quarterly return for each quarter of the levy year for which a return is due, but not lodged, before the end of 28 days after the Administrative Appeals Tribunal gives notice of its decision.

Note   For penalty, see section 24 of the Collection Act.

16Who must lodge an annual return

• (1)

  An annual return for a levy year must be lodged by:

  • (a)

    a person who:

    • (i)

      is a person described in subregulation 10 (1); and

    • (ii)

      is exempt from lodging quarterly returns in the levy year under subregulation 10 (2); and

  • (b)

    a grower who sells vegetables by retail sale in the levy year.

• (2)

  In paragraph (1) (b), retail sale means a sale by the grower, but does not include a sale to a first purchaser or through a selling agent, buying agent or exporting agent.

17When must an annual return be lodged

 An annual return for a levy year must be lodged on or before 28 August in the following year.

Note   For penalty see section 24 of the Collection Act.

18What must be put in a return

 A return must be in the form of a declaration that the information in the return is correct in every material particular and must set out:

• (a)

  the full name and business 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 has a post office box or bag address — that address; and

• (c)

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

• (d)

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

• (e)

  the date of lodgment of returns (if any) previously lodged in the levy year; and

• (f)

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

  • (i)

    the amount paid for the vegetables at the first point of sale; and

  • (ii)

    the amount of levy payable for the vegetables; and

• (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

• (g)

  in relation to vegetables exported in the quarter or levy year for which charge is payable:

  • (i)

    the free on board value of the vegetables immediately prior to export; and

  • (ii)

    the amount of charge payable for the vegetables.

19Records must be kept [see Note 2]

• (1)

  Records, in relation to a levy year, must:

  • (a)

    be kept by:

    • (i)

      a person described in subregulation 10 (1); and

    • (ii)

      a grower to whom paragraph 16 (1) (b) applies in relation to the levy year; and

  • (b)

    set out, in relation to each kind of vegetable dealt with, the following matters, as the case requires:

    • (i)

      for vegetables (except processed vegetables) bought or sold — the amount paid for the vegetables at the first point of sale;

    • (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;

    • (ii)

      in relation to vegetables exported — the free on board value of the vegetables immediately prior to export;

    • (iii)

      the amount of levy and charge payable;

    • (iv)

      the amount of levy and charge paid;

    • (v)

      the name and business or residential address of:

      • (A)

        each person to whom vegetables were sold, other than by retail sale; and

      • (B)

        each person from whom vegetables were bought; and

      • (C)

        each person to whom vegetables were exported; and

    • (vi)

      the amount paid, at the first point for sale, for vegetables:

      • (A)

        sold to each person to whom sub-subparagraph (b) (v) (A) applies; and

      • (B)

        bought from each person to whom sub-subparagraph (b) (v) (B) applies;

    • (vii)

      the free on board value immediately prior to export, of each consignment of vegetables exported.

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.

• (2)

  In sub-subparagraph (1) (b) (v) (A), retail sale means a sale by the grower, but does not include a sale to a first purchaser or through a selling agent, buying agent or exporting agent.

• (3)

  Records must be retained for 5 years after the last day for lodging a return for the quarter or levy year to which the records relate.

  Penalty:   10 penalty units.

20Review of decisions

 Application may be made under the Administrative Appeals Tribunal Act 1975 to the Administrative Appeals Tribunal for the review of a decision of the Secretary:

• (a)

  refusing, under paragraph 13 (1) (a), to grant an exemption; or

• (b)

  refusing, under paragraph 14 (2) (a), to continue an exemption.

Notes to the Primary Industries Levies and Charges Collection (Vegetable) Regulations 1996

Note 1

The Primary Industries Levies and Charges Collection (Vegetable) Regulations 1996 (in force under the Horticultural Levy Act 1987, the Horticultural Export Charge Act 1987 and the Primary Industries Levies and Charges Collection Act 1991) as shown in this consolidation comprise Statutory Rules 1996 No. 18 amended as indicated in the Tables below.

The Primary Industries Levies and Charges Collection (Vegetable) Regulations 1996 was amended by the Primary Industries Legislation Amendment (Vegetable Levy) Act 2000 (Act No. 101, 2000). 

For application, saving or transitional provisions relating to the amendments, see section 4 of the Primary Industries Legislation Amendment (Vegetable Levy) Act 2000 (Act No. 101, 2000).

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1996 No. 18	31 Jan 1996	1 Mar 1996
1997 No. 18	26 Feb 1997	Rr. 5.1 and 6.1-6.3: 1 Mar 1996 Remainder: 26 Feb 1997	—
1999 No. 307(a)	15 Dec 1999	1 July 1999	—

(a)Statutory Rules 1999 No. 307 was 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.

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1..........................................	rs. 1999 No. 307
R. 3..........................................	am. 1997 No. 18
rs. 1999 No. 307
R. 3A.......................................	ad. 1997 No. 18
rep. 1999 No. 307
Rr. 4–6....................................	rs. 1999 No. 307
R. 7..........................................	rs. Act No. 101, 2000; 1999 No. 307
R. 8..........................................	rep 1999 No. 307
R. 9..........................................	rs. 1999 No. 307
R. 18........................................	am. 1999 No. 307
R. 19........................................	am.1999 No. 307
Note to r. 19 (1).....................	ad. 1999 No. 307
R. 21........................................	am. 1997 No. 18
rep. 1999 No. 307
Schedule.................................	am. 1997 No. 18
rep. 1997 No. 18

Note 2

Regulation 19 (1) — Regulation 9 of Statutory Rules 1999 No. 307 provides as follows:

[9]Subparagraph 19 (1) (b) (vi)

omit

vegetables;

insert

vegetables (except processed vegetables);

The proposed amendment is misdescribed and is not incorporated in this consolidation.