Primary Industries Levies and Charges Collection (Chestnut) Regulations

Primary Industries Levies and Charges Collection (Chestnut) Regulations

SR 1991 No. 434 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 29 September 1998

(includes amendments up to SR 1998 No. 46)

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

Primary Industries Levies and Charges Collection (Chestnut) Regulations

SR 1991 No. 434 as amended

Contents

Page

 1 Citation [see Note 1] 3

 2 Commencement 3

 3 Incorporation 3

 4 Interpretation 3

 5 Levy year 4

 6 Grower — prescribed product 4

 7 Exporting agents 4

 8 When is levy or export charge due for payment? 4

 9 Leviable horticultural products 5

 10 Chargeable horticultural products 5

 11 Rate of levy for Australian Horticultural Corporation 5

 12 Rate of levy for Horticultural Research and Development Corporation              5

 13 Rate of export charge for Australian Horticultural Corporation              5

 14 Rate of export charge for Horticultural Research and Development Corporation              5

 15 Eligible industry bodies 5

 16 Who must lodge a return? 6

 17 When must a return be lodged? 6

 18 What must be put in a return? 6

 19 Records to be kept 7

 20 Records — 5 year retention period 10

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1 Citation [see Note 1]

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

2 Commencement

  These Regulations commence on 1 February 1992.

3 Incorporation

  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:

chestnut means a peeled or unpeeled edible chestnut of the genus Castanea grown in Australia.

company has the same meaning as it has in the Corporations Law.

deal means sell, buy or export.

export charge means charge imposed on chestnuts under the Export Charge Act.

Export Charge Act means the Horticultural Export Charge Act 1987.

export chestnuts means chestnuts that are exported.

exporter, in relation to export chestnuts, means the producer of the chestnuts within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

grower means a producer within the meaning of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

levy means levy imposed on chestnuts under the Levy Act.

Levy Act means the Horticultural Levy Act 1987.

levy year means the period prescribed under regulation 5.

quarter means:

 (a) the period beginning on 1 February 1992 and ending on
31 March 1992; or

 (b) the period of 3 months ending on the last day of June, September, December or March in any year.

retail sale, in relation to a sale of chestnuts by a grower, means a sale by the grower of the product except a sale to a first purchaser or through a selling agent, buying agent or exporting agent.

return means a return lodged under regulation 16.

5 Levy year

  For the purposes of the definition of levy year in subsection 4 (1) of the Collection Act, the following periods are prescribed in relation to chestnuts:

 (a) the period beginning when these Regulations commence and ending at the end of 30 June 1992;

 (b) each financial year after 30 June 1992.

6 Grower — prescribed product

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

7 Exporting agents

  Chestnuts are prescribed as a product for the purposes of subsection 7 (3) of the Collection Act.

8 When is levy or export charge due for payment?

  The levy or export charge payable for chestnuts is due for payment on the last day for lodging a return for the chestnuts.

Note   For penalty see section 15 of the Collection Act.

9 Leviable horticultural products

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

10 Chargeable horticultural products

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

11 Rate of levy for Australian Horticultural Corporation

  For the purposes of section 8 of the Levy Act, the rate of levy is 5 cents per kilogram of chestnuts.

12 Rate of levy for Horticultural Research and Development Corporation

  For the purposes of section 9 of the Levy Act, the rate of levy is 5 cents per kilogram of chestnuts.

13 Rate of export charge for Australian Horticultural Corporation

  For the purposes of section 8 of the Export Charge Act, the rate of export charge is 5 cents per kilogram of chestnuts.

14 Rate of export charge for Horticultural Research and Development Corporation

  For the purposes of section 9 of the Export Charge Act, the rate of export charge is 5 cents per kilogram.

15 Eligible industry bodies

 (1) For the purposes of subsections 14 (6) and (7) of the Levy Act, the eligible industry body is The Chestnut Growers of Australia Limited.

 (2) For the purposes of subsections 14 (6) and (7) of the Export Charge Act, the eligible industry body is The Chestnut Growers of Australia Limited.

16 Who must lodge a return?

  The following persons must lodge a return for a quarter:

 (a) a grower who sells chestnuts by retail sale in the quarter;

 (b) a first purchaser who buys chestnuts in the quarter;

 (c) a buying agent who buys chestnuts in the quarter;

 (d) a selling agent who sells chestnuts in the quarter;

 (e) an exporter who exports chestnuts in the quarter;

 (f) an exporting agent who exports chestnuts in the quarter.

Note   For penalty see section 24 of the Collection Act.

17 When must a return be lodged?

  A return for a quarter must be lodged on or before the 28th day of the month following the end of the quarter.

18 What must be put in a return?

  A return must:

 (a) give 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 has a post office box address or a post office bag address — give that address; and

 (ba) if the person is a company — state the company’s Australian Company Number under the Corporations Law;

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

 (d) state the quantity of chestnuts sold, bought or exported in the quarter; and

 (e) state the amount of levy payable for the chestnuts; and

 (f) state the amount of export charge payable for the chestnuts; and

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

 (h) be lodged with the Secretary at the office of the Department in Canberra.

19 Records to be kept

 (1) A grower must keep records for each quarter showing:

 (a) the quantity (in kilograms) of chestnuts sold by retail sale; and

 (b) the amount of levy payable on that quantity of chestnuts; and

 (c) the amount of levy paid on that quantity of chestnuts.

  Maximum penalty:   10 penalty units.

 (2) A first purchaser must keep records that show for each purchase of chestnuts directly from a grower:

 (a) the grower’s:

 (i) name; and

 (ii) business or residential address; and

 (iii) postal address, if it differs from the address in subparagraph (ii); and

 (b) the date the first purchaser received the chestnuts; and

 (c) the quantity (in kilograms) of chestnuts received; and

 (d) the amount of levy payable in relation to those chestnuts; and

 (e) the amount deducted for payment of the levy in relation to those chestnuts from money:

 (i) received by the first purchaser on behalf of the grower; or

 (ii) payable by the first purchaser to the grower; and

 (f) the amount of levy paid in relation to those chestnuts.

  Maximum penalty:   10 penalty units.

 (3) A buying agent must keep records that show for each purchase of chestnuts directly from a grower:

 (a) the grower’s:

 (i) name; and

 (ii) business or residential address; and

 (iii) postal address, if it differs from the address in subparagraph (ii); and

 (b) the date the buying agent purchased the chestnuts; and

 (c) the quantity (in kilograms) of chestnuts purchased; and

 (d) the amount of levy payable in relation to those chestnuts; and

 (e) the amount deducted for payment of the levy in relation to those chestnuts from money:

 (i) received by the buying agent on behalf of the grower; or

 (ii) payable by the buying agent to the grower; and

 (f) the amount of levy paid in relation to those chestnuts.

  Maximum penalty:   10 penalty units.

 (4) An exporter must keep records showing, for each consignment of chestnuts exported in a quarter:

 (a) the date the consignment was exported; and

 (b) the quantity (in kilograms) of chestnuts in the consignment; and

 (c) the amount of export charge payable in relation to those chestnuts; and

 (d) the amount of levy paid in relation to those chestnuts.

  Maximum penalty:   10 penalty units.

 (5) An exporting agent must keep records showing, for each consignment of chestnuts exported in a quarter:

 (a) the grower’s:

 (i) name; and

 (ii) business or residential address; and

 (iii) postal address, if it differs from the address in subparagraph (ii); and

 (b) the date the consignment was exported; and

 (c) the quantity (in kilograms) of chestnuts in the consignment; and

 (d) the amount of export charge payable in relation to those chestnuts; and

 (e) the amount deducted for payment of the export charge in relation to those chestnuts from money:

 (i) received by the exporting agent on behalf of the grower; or

 (ii) payable by the exporting agent to the grower; and

 (f) the amount of levy paid in relation to those chestnuts.

  Maximum penalty:   10 penalty units.

 (6) A selling agent must keep records that show for each sale of chestnuts in a quarter:

 (a) the grower’s:

 (i) name; and

 (ii) business or residential address; and

 (iii) postal address, if it differs from the address in subparagraph (ii); and

 (b) the date of the sale; and

 (c) the quantity (in kilograms) of chestnuts sold; and

 (d) the amount of levy payable in relation to those chestnuts; and

 (e) the amount deducted for payment of the export charge in relation to those chestnuts from money:

 (i) received by the selling agent on behalf of the grower; or

 (ii) payable by the selling agent to the grower; and

 (f) the amount of levy paid in relation to those chestnuts.

  Maximum penalty:   10 penalty units.

20 Records — 5 year retention period

  A person who is required to keep records about chestnuts under regulation 19 must retain the records for 5 years after the last day for lodging a return for the chestnuts.

  Maximum penalty:   10 penalty units.

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

Note 1

The Primary Industries Levies and Charges Collection (Chestnut) Regulation (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 1991 No. 434 amended as indicated in the Tables below.

Table of Statutory Rules
 

Table of Amendments