Primary Industries Levies and Charges Collection (Cherry) Regulations

Primary Industries Levies and Charges Collection (Cherry) Regulations

SR 1993 No. 281 as amended

made under the

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

Consolidated as in force on 1 November 1997

(includes amendments up to SR 1997 No. 290)

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Primary Industries Levies and Charges Collection (Cherry) Regulations

SR 1993 No. 281 as amended

Contents

Page

 1 Citation [see Note 1] 3

 2 Commencement 3

 3 Incorporation of Primary Industries Levies and Charges Collection Regulations              3

 4 Interpretation 3

 5 Levy year 4

 6 Prescribed product 4

 7 Leviable horticultural product 4

 8 Chargeable horticultural products 4

 9 Rate of levy and export charge for the Horticultural Research and Development Corporation              5

 10 What cherries are exempt from levy or charge? 5

 11 Eligible industry body 5

 12 When is levy or export charge due for payment? 5

 13 Who must lodge an annual return? 6

 14 What must be included in annual returns? 6

 15 When and where must annual returns be lodged? 7

 16 Who must keep annual records? 7

 17 What must be in annual records? 7

 18 How long must annual records be kept? 8

Do not delete : Chapter placeholder

Do not delete : Part placeholder

Do not delete : Division placeholder

1 Citation [see Note 1]

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

2 Commencement

  These Regulations commence on 15 November 1993.

3 Incorporation of Primary Industries Levies and Charges Collection Regulations

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

4 Interpretation

  In these Regulations, unless the contrary intention appears:

annual records means records mentioned in regulation 16.

annual return means an annual return lodged under regulation 14.

Charge Act means the Horticultural Export Charge Act 1987.

cherry means a fruit of the species Prunus Avium.

exporter means a producer of cherries for paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

levy means levy imposed on cherries under the Levy Act.

Levy Act means the Horticultural Levy Act 1987.

levy year, in relation to cherries, means a period prescribed under regulation 5.

processing does not include cleaning, sorting, grading or packing.

retail sale means the sale of cherries by the producer of the cherries that is not a sale:

 (a) to a first purchaser, a buying or export agent or an exporter; or

 (b) through a selling agent.

Notes:

1.   First purchaser, selling agent, buying agent and exporting agent are defined in subsection 4 (1) of the Collection Act.

2.   A word or phrase used in these Regulations that is defined in the Charge, Levy or Collection Act has the same meaning in these Regulations as in the Act: see Acts Interpretation Act 1901, s 46 (1) (a).

5 Levy year

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

 (a) the period from 1 March 1997 to 31 January 1998 (inclusive);

 (b) the year beginning on 1 February 1998;

 (c) the year beginning on 1 February of each calendar year after that date.

6 Prescribed product

  Cherries are a prescribed product for the purposes of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

7 Leviable horticultural product

  Cherries are prescribed horticultural products for the purposes of the definition of leviable horticultural products in subsection 5A (1) of the Levy Act.

8 Chargeable horticultural products

  Cherries are prescribed horticultural products for the purposes of the definition of chargeable horticultural products in subsection 5A (1) of the Charge Act.

9 Rate of levy and export charge for the Horticultural Research and Development Corporation

 (1) For the purposes of section 9 of the Levy Act, the rate of levy for cherries is one cent per kilogram of cherries.

 (2) For the purposes of section 9 of the Charge Act, the rate of charge for cherries is one cent per kilogram of cherries.

Notes:

1.   Subsection 13 (1) of the Levy Act provides that levy is not payable on leviable horticultural products that are exported from Australia.

2.   Subsection 13 (1) of the Charge Act provides that charge is not payable on a chargeable horticultural product if the producer of the product has paid levy on the product.

10 What cherries are exempt from levy or charge?

 (1) For the purposes of subsection 13 (2) of the Levy Act, cherries sold or used in a levy year by a producer for processing are exempt from levy.

 (2) For the purposes of section 13 of the Charge Act, cherries sold or used in a levy year by a producer for processing are exempt from charge.

11 Eligible industry body

  For subsection 14 (7) of the Levy Act and subsection 14 (7) of the Charge Act, Cherry Growers of Australia Inc. is the eligible industry body for cherries.

12 When is levy or export charge due for payment?

  For section 6 of the Collection Act, levy or export charge payable for cherries is due on the last day for lodging an annual return for the cherries.

Notes:

1.   For penalty, see section 15 of the Collection Act.

2.   Section 12 of the Levy Act provides that levy on any leviable horticultural products is payable by the producer of the products.  Section 12 of the Charge Act provides that charge on chargeable horticultural products is payable by the producer of the products.  However, section 7 of the Collection Act provides that intermediaries may be liable to pay levy or charge.

13 Who must lodge an annual return?

  A person must lodge an annual return for cherries for a levy year if, in that year, the person is:

 (a) a first purchaser who, in the course of business, buys cherries (other than by retail sale); or

 (b) a buying agent who, in the course of business, buys cherries (other than by retail sale); or

 (c) a selling agent who sells cherries; or

 (d) a producer who sells cherries by retail sale; or

 (e) an exporter who exports cherries; or

 (f) an exporting agent who exports cherries.

Notes:

1.   First purchaser, selling agent, buying agent and exporting agent are defined in subsection 4 (1) of the Collection Act.

2.   For penalty for failure to lodge a return, and for giving false or misleading information, see section 24 of the Collection Act.

14 What must be included in annual returns?

  An annual return must be in the form of a declaration that the information in the return is correct in every material respect and must set out:

 (a) the full name and business or residential address (other than a post office box or bag address), of the person lodging the return; 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 levy year to which the return relates; and

 (e) for cherries that were bought or sold in the levy year (other than cherries that are exempt from levy):

 (i) the quantity, in kilograms, of the cherries; and

 (ii) the amount of levy payable for the cherries; and

 (f) for cherries that were exported in the levy year (other than cherries that are exempt from export charge):

 (i) the quantity, in kilograms, of the cherries; and

 (ii) the amount of export charge payable for the cherries; and

 (g) the total amount of levy and export charge payable for the cherries.

15 When and where must annual returns be lodged?

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

16 Who must keep annual records?

  A producer and any other person mentioned in regulation 13 must keep records for each levy year in accordance with regulation 17.

Penalty:   10 penalty units.

17 What must be in annual records?

 (1) Annual records for a levy year must be kept in accordance with this regulation.

 (2) For cherries bought or sold (by retail sale or otherwise), the records must set out:

 (a) the quantities, in kilograms, of cherries bought or sold; and

 (b) the amount of levy payable for the cherries; and

 (c) the amount of levy paid for the cherries at the first point of sale; and

 (d) the name and business or residential address of:

 (i) if cherries were bought — each person who sold the cherries; and

 (ii) if cherries were sold other than by retail sale — each person who bought the cherries.

 (3) For cherries exported, the records must set out:

 (a) the quantity of cherries exported; and

 (b) the amount of export charge payable for the cherries; and

 (c) the amount of export charge paid for the cherries; and

 (d) the name and business or residential address of each person to whom the person exported the cherries.

18 How long must annual records be kept?

  A person mentioned in regulation 16 must keep annual records for each levy year for 5 years after the last day for lodging a return for the levy year.

Penalty:   10 penalty units.

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

Note 1

The Primary Industries Levies and Charges Collection (Cherry) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991, the Horticultural Levy Act 1987 and the Horticultural Export Charge Act 1987) as shown in this reprint comprise Statutory Rules 1993 No. 281 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments