Primary Industries Levies and Charges Collection (Wine Export) Regulations (Cth)

Statutory Rules 1997No. 219 1

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Primary Industries Levies and Charges Collection (Wine Export) Regulations

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, and having considered the recommendation made to the Minister by the Australian Wine and Brandy Corporation and the matters of which the Minister has been notified under the Australian Wine and Brandy Corporation Act 1980, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991 and the Wine Export Charge Act 1997.

Dated 20 August 1997.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

DAVID BROWNHILL

Parliamentary Secretary to the

Minister for Primary Industries and Energy

for the Minister for Primary Industries and Energy

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Citation

 1. These Regulations may be cited as the Primary Industries Levies and Charges Collection (Wine Export) Regulations.

Commencement

 2. These Regulations commence on 1 September 1997.

Definitions

 3. In these Regulations:

“Charge Act” means the Wine Export Charge Act 1997;

“Collection Act” means the Primary Industries Levies and Charges Collection Act 1991;

“exempt wine” means wine that, under regulation 6, is exempt from charge;

“first levy year” means the period mentioned in paragraph 4 (a);

“licence” means a licence, issued under regulation 5 of the Australian Wine and Brandy Corporation Regulations, to export a grape product;

“licensed exporter” means a person who holds a licence;

“quarter” means:

• (a)

  the period beginning on 1 September 1997 and ending at the end of December 1997; and

• (b)

  after that period—a period of 3 months ending at the end of the last day of March, June, September or December;

“return” means a return under regulation 18.

[NOTES:

1. Words and phrases used in these Regulations that are defined in the Charge Act or the Collection Act have the same meaning in these Regulations as they do in those Acts: see Acts Interpretation Act 1901, s. 46 (1) (a). Subsection 5 (1) of the Charge Act includes definitions of “Corporation” and “wine”. Subsection 4 (1) of the Collection Act includes a definition of “producer”.

2. Other provisions in relation to the collection of charge (including the signing of documents and the address of the office of the Secretary) are set out in the Primary Industries Levies and Charges Collection Regulations.]

What is a levy year

 4. For the definition of “levy year” in subsection 4 (1) of the Collection Act, the following periods are prescribed for wine:

• (a)

  the period beginning on 1 September 1997 and ending at the end of 30 June 1998;

• (b)

  each financial year after 30 June 1998.

Producer

 5. For paragraph (e) of the definition of “producer” in subsection 4 (1) of the Collection Act:

• (a)

  wine is prescribed; and

• (b)

  a licensed exporter who exports wine is taken to be the producer of the wine.

Exempt wine

 6.For section 9 of the Charge Act, wine that is declared to be a small quantity of wine for the definition of “small quantities” in subsection 40J (1) of the Australian Wine and Brandy Corporation Act 1980 is exempt from charge.

[NOTE: See regulation 12 of the Australian Wine and Brandy Corporation Regulations for wine that is declared to be a small quantity of wine.]

Rates of charge

 7. (1) For section 7 of the Charge Act, the rate of charge for wine (except exempt wine) exported in the first levy year is:

• (a)

  if the free on board sales value of the wine is $10,000,000 or less—0.25% of that value; or

• (b)

  if the free on board sales value of the wine is more than $10,000,000 but not more than $50,000,000—the sum of:

  • (i)

    0.15% of the difference between that value and $10,000,000; and

  • (ii)

    0.25% of $10,000,000; or

• (c)

  if the free on board sales value of the wine is more than $50,000,000—the sum of:

  • (i)

    0.05% of the difference between that value and $50,000,000; and

  • (ii)

    0.15% of $40,000,000; and

  • (iii)

    0.25% of $10,000,000.

 (2)For section 7 of the Charge Act, the rate of charge for wine (except exempt wine) exported in a levy year other than the first levy year is:

• (a)

  if the free on board sales value of the wine is $10,000,000 or less—0.20% of that value; or

• (b)

  if the free on board sales value of the wine is more than $10,000,000 but not more than $50,000,000—the sum of:

  • (i)

    0.10% of the difference between that value and $10,000,000; and

  • (ii)

    0.20% of $10,000,000; or

• (c)

  if the free on board sales value of the wine is more than $50,000,000—the sum of:

  • (i)

    0.05% of the difference between that value and $50,000,000; and

  • (ii)

    0.10% of $40,000,000; and

  • (iii)

    0.20% of $10,000,000.

When is charge due for payment

 8. For section 6 of the Collection Act, charge payable for wine is due for payment on the last day for lodging a return for the wine.

[NOTE:  For penalty, see section 15 of the Collection Act.]

Obligation of Corporation

 9. At the end of a quarter, the Corporation must give each licensed exporter a written statement that states, for the quarter:

• (a)

  the volume of wine (except exempt wine) exported by the exporter; and

• (b)

  the free on board sales value of wine (except exempt wine) exported by the exporter; and

• (c)

  the number of each permit issued under the exporter’s licence.

Who must lodge a quarterly return

 10. A licensed exporter must lodge a quarterly return.

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

When and where must a quarterly return be lodged

 11. A quarterly return must be lodged at the office of the Secretary of the Department in Canberra 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.]

Exemption from lodging quarterly returns

 12. (1) A licensed exporter may apply for exemption from the requirement to lodge quarterly returns in a levy year if the exporter believes that the amount of charge payable by the exporter for the levy year is, or is likely to be, less than $200.

 (2) An application must be in the form of a declaration that the information in the application is correct in every material particular.

 (3) The application must include a declaration that the exporter believes that:

• (a)

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

• (b)

  the amount of the liability is, or is likely to be, less than $200.

 (4) The application must state the following information:

• (a)

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

• (b)

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

• (c)

  if the exporter is a company—the company’s Australian Company Number under the Corporations Law.

 (5) The application must be lodged at the office of the Secretary of the Department in Canberra.

Grant of exemption

 13. (1) Before the end of 21 days after receiving an application from a licensed exporter, the Secretary must:

• (a)

  decide to grant or refuse the exemption; and

• (b)

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

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

• (a)

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

• (b)

  the amount of charge the exporter was liable to pay for the preceding levy year.

 (3) The exporter may apply to the Administrative Appeals Tribunal, under the Administrative Appeals Tribunal Act 1975, for review of the Secretary’s decision to refuse to grant an exemption.

Continuation of exemption

 14. (1) This regulation applies to a licensed exporter who:

• (a)

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

• (b)

  lodges an annual return for the levy year.

 (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 exporter written notice of the decision and, if the decision is a refusal, the reasons for the decision.

 (3) In deciding whether to continue an exemption, the Secretary must consider:

• (a)

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

• (b)

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

 (4) The exporter may apply to the Administrative Appeals Tribunal, under the Administrative Appeals Tribunal Act 1975, for review of the Secretary’s decision to refuse to continue an exemption.

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

 15. (1) Unless a licensed exporter has applied for a review of the Secretary’s decision, an exporter who has not lodged a quarterly return in anticipation of receiving an exemption, or a continuation of an exemption, must lodge the 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.

(2) A licensed exporter whose application for review of the Secretary’s decision 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.]

Who must lodge an annual return

 16. A licensed exporter who has been granted an exemption from the requirement to lodge quarterly returns in a levy year must lodge an annual return.

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

When and where must an annual return be lodged

 17. An annual return must be lodged at the office of the Secretary of the Department in Canberra before the end of 28 days after the end of the levy year to which the return relates.

[NOTE:  For penalty, see section 24 of the Collection Act.]

What must be in a return

 18. 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 licensed exporter lodging the return (not being the address of a post office box or post office bag); and

• (b)

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

• (c)

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

• (d)

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

• (e)

  the number of the exporter’s licence; and

• (f)

  the volume of wine (except exempt wine) exported by the exporter in the quarter or levy year; and

• (g)

  the free on board sales value (expressed in Australian dollars) of that wine; and

• (h)

  the date when each consignment of wine was loaded for export.

What records must be kept

 19.(1) A licensed exporter must keep records for each quarter.

 (2) The records must set out, for each consignment of wine exported:

• (a)

  the full name and address of the shipper; and

• (b)

  if the owner of the wine at the time of the consignment was not the shipper—the full name and address of the owner; and

• (c)

  the full name and address of the purchaser; and

• (d)

  the number of the exporter’s licence; and

• (e)

  the volume of wine (except exempt wine) in the consignment; and

• (f)

  the free on board sales value (expressed in Australian dollars) of the wine; and

• (g)

  the date when the consignment was loaded for export.

Penalty: 10 penalty units.

Records to be kept for 5 years

 20.Records must be kept 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.

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NOTE

1. Notified in the Commonwealth of Australia Gazette