Primary Industries Levies and Charges (Nursery Products) Regulations (Cth)

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS
- In force under the Primary Industries Levies and Charges Collection Act 1991
and the Horticultural Levy Act 1987
- Updated as at 16 June 1995 (HISTREG CHAP 918 #DATE 16:06:1995)

*1* The Primary Industries Levies and Charges (Nursery Products) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991 and the Horticultural Levy Act 1987) as shown in this reprint comprise Statutory Rules 1991 No. 205 amended as indicated in the Tables below

Table of Statutory Rules
Year and Date of Date of Application
Number Notification commencement saving or
in Gazette transitional
provisions
1991 No. 205 28 June 1991 28 June 1991
1995 No. 121 6 June 1995 1 July 1995 -
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
R. 8 am. 1995 No. 121
#ADD 26:6:1995

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - TABLE 
OF PROVISIONS 
TABLE

                           TABLE OF PROVISIONS

Regulation

    1.    Citation

    2.    Incorporation

    3.    Interpretation

    4.    Leviable horticultural products

    5.    Eligible industry body

    6.    Producers

    7.    Containers

    8.    How much levy is payable?

    9.    When are amounts on account of levy due for payment?

   10.    Who must lodge a return?

   11.    When must return be lodged?

   12.    What must be included in a return?

   11.    Records to be kept

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 1 
Citation 


  1. These Regulations may be cited as the Primary Industries Levies and
Charges (Nursery Products) Regulations.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 2 
Incorporation 


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

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 3 
Interpretation 


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

  "container" includes any container that is designed:

  (a) for use in the production or preparation of a nursery product for sale
or for use in the production of other goods; and

  (b) to be the immediate container of the nursery product;

  "Levy Act" means the Horticultural Levy Act 1987;

  "potted plant" means a nursery product in a growing medium placed in a
container;

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

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 4 
Leviable horticultural products 


  4. Potted plants are prescribed for the purposes of the definition of
"leviable horticultural product"in section 5A of the Levy Act.

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 5 
Eligible industry body 


  5. For the purposes of subsections 14 (6) and (7) of the Levy Act, the
Nursery Industry Association of Australia is the eligible industry body for
nursery products.

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 6 
Producers 


  6. (1) Nursery products are prescribed for the purposes of paragraph (e) of
the definition of "producer"in subsection 4 (1) of the Collection Act.
  (2) A person who places nursery products in a growing medium in containers
is to be taken to be the producer of the nursery products for the purposes of
paragraph (e) of the definition of "producer"in subsection 4 (1) of the
Collection Act.

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 7 
Containers 


  7. For the purposes of the definition of "prescribed goods or services"in
subsection 4 (1) of the Collection Act, the containers in which nursery
products in a growing medium are placed are identified as goods used in
subjecting those nursery products to a process in the course of their
production or their preparation for sale or use in the production of other
goods.

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 8 
How much levy is payable? 


  8. (1) The rate of levy for the purposes of section 8 of the Levy Act is
3.4% of the amount for which containers are sold, being the last sale to which
subsection 9 (2) of the Collection Act applies before nursery products are
placed in the containers.
  (2) The rate of levy for the purposes of section 9 of the Levy Act is 1.6%
of the amount for which containers are sold, being the last sale to which
subsection 9 (2) of the Collection Act applies before nursery products are
placed in the containers.

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 9 
When are amounts on account of levy due for payment? 


  9. (1) For the purposes of subsection 9 (1) of the Collection Act, the
prescribed period is the period of 21 days beginning at the end of the quarter
in which an amount on account of levy was received.

(NOTE: For penalty, see section 15 of the Collection Act)


  (2) For the purposes of subsection 9 (2) of the Collection Act, the
prescribed period is 3 months beginning at the end of the last day of a month
in which containers were purchased.

(NOTE: For penalty, see section 15 of the Collection Act)

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 10 
Who must lodge a return? 


  10. A person to whom subsection 9 (1) of the Collection Act applies must
lodge a return.

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 11 
When must return be lodged? 


  11. A return must be lodged on or before the end of the period prescribed in
subregulation 9 (1).

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 12 
What must be included in a return? 


  12. (1) A return must:

  (a) set out all the particulars referred to in subregulation (2) that are
applicable to the person lodging the return; and

  (b) include a declaration, signed by the person, that the particulars set
out in the return are correct in every material particular; and

  (c) be lodged at the office of the Secretary of the Department in Canberra.
  (2) The particulars to be included in a return are:

  (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 a post
office bag address - that address; and

  (c) the quarter to which the return relates; and

  (d) the amount received by the person from the sale of containers, less any
amount attributable to the sale of containers to which paragraph 9 (3) (a) or
(c) of the Collection Act applies; and

  (e) the amount on account of levy received by the person:

    (i) from sales to which subsection 9 (2) of the Collection

Act applies; and

    (ii) within the period prescribed in subregulation 9 (2);

  (f) for each amount on account of levy received by the person from those
sales after the end of that period - the month in which the amount was due to
have been received, the date of its receipt and full name and address of the
person from whom the amount was received; and

  (g) for each amount on account of levy referred to in paragraph 9 (2) (a) of
the Collection Act due to have been paid to, but not received by, the person -
the month in which the amount was due to have been received and the full name
and address of the person from whom payment of the amount was due; and

  (h) for each amount on account of penalty:

    (i) received by the person; and

    (ii) referred to in paragraph 9 (2) (b) of the Collection

Act;

the full name and address of the person from whom the amount was received.

(NOTE: For penalty, see section 24 of the Collection Act)

PRIMARY INDUSTRIES LEVIES AND CHARGES (NURSERY PRODUCTS) REGULATIONS - REG 11 
Records to be kept 


  11. (1) A person to whom subsection 9 (1) of the Collection Act applies must
keep records for each month of:

  (a) the total amount received by the person from sales of containers; and

  (b) for each purchase of containers - the amount received from sales to
which subsection 9 (2) of the Collection Act applies; and

  (c) the total amount received for containers sold and to which paragraph 9
(3) (a) or (c) of the Collection Act applies; and

  (d) the full name and address of each person who purchased containers
referred to in paragraph (c); and

  (e) for each amount on account of levy received by the person:

    (i) from sales to which paragraph (b) refers; and

    (ii) after the end of the period prescribed in subregulation

9 (2);

the full name and address of the person from whom it was received and the date
of receipt.

Penalty: $1,000   (2) A person to whom subsection 9 (2) of the Collection Act
applies must keep records for each month of:

  (a) for purchases to which subsection 9 (2) of the Collection Act applies -
the total amount for which the purchases were made; and

  (b) the total amount paid for containers purchased to which paragraph 9 (3)
(a) or (c) of the Collection Act applies; and

  (c) the purposes for which containers referred to in paragraph (b) are used;
and

  (d) each amount on account of levy paid to a seller of containers.

Penalty: $1,000
  (3) A person required to keep records must retain the records for 5 years
from the date on which the person was required to lodge a return for the
period to which the records relate.

Penalty: $1,000