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

Statutory

Rules1991No. 275 1

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Primary Industries Levies and Charges Collection (Wine Grapes) Regulations

I, THE 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.

 Dated 23 August 1991.

  BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

SIMON CREAN

Minister of State 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 Grapes) Regulations.

Incorporation

2. The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these Regulations.

Interpretation

3. In these Regulations, unless the contrary intention appears:

“levy” means levy imposed on prescribed goods under the Levy Act;

“prescribed goods” has the same meaning as in the Levy Act;

“return” means a return lodged under regulation 10;

“the Levy Act” means the WineGrapes Levy Act 1979;

“winery” has the same meaning as in the Levy Act.

Levy year

4. For the purposes of the definition of “levy year” in subsection 4 (1) of the Collection Act, a financial year is prescribed in relation to prescribed goods.

What is a process?

 5. For the purposes of the definition of “process” in subsection 4 (1) of the Collection Act, the following operations are prescribed:

(a)

the extraction of juice from grapes;

(b)

the concentration of grape juice.

Who is a producer?

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

(a)

the following products are prescribed:

 (i) fresh grapes;

 (ii) dried grapes;

 (iii) grape juice, whether single-strength or concentrated;

 being grapes or grape juice produced in Australia;

• (b)

  the proprietor of a winery where prescribed goods are used in the manufacture of wine is taked to be a producer.

Who is a proprietor?

 7. For the purposes of the definition of “proprietor” in subsection 4 (1) of the Collection Act, fresh grapes, dried grapes and grape juice, whether single-strength or concentrated, are prescribed.

When is levy due for payment?

8.50% of the levy payable for prescribed goods for a levy year is due for payment:

(a)

on the last day for lodging the return for that year; and

(b)

on 31 March in the following levy year.

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

Intermediaries—liability

9. Prescribed goods are declared to be products to which paragraph 7 (2) (b) of the Collection Act applies.

Who must lodge a return?

10. The following persons must lodge a return for a levy year:

(a)

a producer of prescribed goods produced in a levy year;

• (b)

  an intermediary who is, or may be, liable to pay an amount for the levy year in relation to prescribed goods.

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

When must a return be lodged?

11. The return for a levy year must be lodged on or before 30 September in the following levy year.

What must be put in return?

12.

(1)   A return must contain:

• (a)

  the full name and address of the principal winery in respect of which the return is lodged, not being the address of a post office box or post office bag;

• (b)

  the full name and address of each other winery in respect of which the return is lodged, not being the address of a post office box or post office bag;

   (c) the full name and business or residential address of the proprietor of each winery, not being the address of a post office box or post office bag;

• (d)

  the full name and address of the person lodging the return, not being the address of a post office box or post office bag;

• (e)

  if a person referred to in paragraph (c) or (d), or a winery, has a post office box or post office bag address—that address;

• (f)

  the levy year to which the return relates;

• (g)

  the quantity of fresh grapes used in that year at each winery in the manufacture of wine;

• (h)

  the quantity of dried grapes used in that year at each winery in the manufacture of wine;

• (i)

  the quantity of fresh grapes that is the equivalent to the quantity of dried grapes under paragraph 4 (4) (a) of the Levy Act;

• (j)

  the number of litres of single-strength grape juice used in that year at each winery in the manufacture of wine;

• (k)

  number of litres, and the concentration of each strength, of concentrated grape juice used in that year at each winery in the manufacture of wine;

• (l)

  the quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength under paragraph 4 (4) (b) of the Levy Act;

• (m)

  the total quantity of fresh grapes referred to in paragraphs (g), (i) and (l);

• (n)

  the amount of levy payable for the:

   (i) fresh grapes; and

   (ii) dried grapes; and

   (iii) grape juice;

• (o)

  the amount of levy payable for the total quantity of prescribed goods to which the return relates;

• (p)

  the day when levy for the prescribed goods is due for payment;

• (q)

  a declaration, signed by the person, that the information set out in the return is correct in every material particular.

 (2) A person who is the proprietor of more than 1 winery must lodge, or cause to be lodged, a single return that contains information relating to all the wineries of which the person is the proprietor.

 (3) A reference in this regulation to a quantity of prescribed goods is read as a reference to a number of tonnes of the goods expressed to the third decimal place.

Records to be kept

13. The proprietor of a winery must keep records for each levy year showing:

• (a)

  the quantity of fresh grapes used at the winery in the year in the manufacture of wine; and

• (b)

  the quantity of dried grapes used at the winery in the year in the manufacture of wine; and

• (c)

  the number of litres, and the concentration of each strength, of grape juice used at the winery in the year in the manufacture of wine.

• Penalty:

  $1,000.

Records—5 year retention period

 14. A person who is required to keep records about prescribed goods under regulation 13 must retain the records for 5 years after the last day for lodging a return for the goods.

Penalty:

$1,000.

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NOTE

1. Notified in the Commonwealth of Australia Gazette