Primary Industries Levies and Charges Collection (Citrus) Regulations

Primary Industries Levies and Charges Collection (Citrus) Regulations

SR 1992 No. 439 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 2 October 1998

(includes amendments up to SR 1998 No. 149)

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

Primary Industries Levies and Charges Collection (Citrus) Regulations

SR 1992 No. 439 as amended

Contents

Page

 1 Citation [see Note 1] 3

 2 Commencement 3

 3 Incorporation 3

 4 Interpretation 3

 4A Owner etc and exporter are producers 5

 5 Levy year 5

 6 Leviable horticultural products 5

 7 Chargeable horticultural products 5

 8 Eligible industry body 5

 9 Exemption from levy 5

 10 How much levy is payable? 6

 11 How much charge is payable? 6

 12 When is levy due for payment? 6

 13 When is charge due for payment? 7

 14 Who must lodge a monthly return? 7

 15 When must monthly returns be lodged? 7

 16 What must be included in a monthly return? 7

 17 Exemption from duty to lodge monthly returns 9

 18 Application for exemption 9

 19 Grant of exemption 10

 20 Continuation of exemption 11

 21 When must monthly returns be lodged if exemption refused or not continued?              11

 22 Annual returns by producers 12

 23 Annual returns — first purchasers, buying agents and selling agents              13

 24 Annual returns — person who exports citrus 14

 25 Records to be kept 15

 26 Review of decisions 16

 27 Determination by the Minister 16

 28 Orders 16

 29 Repeal of the Primary Industries Levies and Charges (Citrus) Regulations              17

Schedule 1 Rates of levy 18

Schedule 2 Rates of charge 19

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1 Citation [see Note 1]

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

2 Commencement

  These Regulations commence on 1 January 1993.

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:

annual return means an annual return lodged under subregulations 22 (1), 23 (1) (2) or (3), or 24 (1).

box, in relation to citrus, means:

 (a) a container of a kind:

 (i) ordinarily used in the Australian horticultural industry for packing citrus; and

 (ii) ordinarily known in that industry as a bushel box or 30 litre box; or

 (b) if the citrus is not packed in a container of the kind referred to in paragraph (a):

 (i) in the case of grapefruit — 16.67 kilograms; and

 (ii) in the case of other citrus — 20 kilograms.

charge means charge imposed under the Export Charge Act.

citrus means fruit of any species of the genus Citrus, the genus Fortunella or any plant originating as a result of hybridisation between, or within, either of these genera and includes the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.

citrus in bulk means citrus:

 (a) sold in bulk by the producer to a first purchaser or to a buying agent or through a selling agent; or

 (b) used by the producer in the production in Australia of fruit juices or any other processed product.

citrus not in bulk means citrus sold by the producer but not sold in bulk.

class, in relation to citrus, means a class of citrus referred to in Column 2 of Schedule 1, or a class of citrus referred to in Column 2 of Schedule 2 as the context requires.

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

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

Export Charge Act means the Horticultural Export Charge Act 1987.

exported in bulk means exported in a container where the mass of citrus in the container exceeds 30 kilograms.

 Levy Act means the Horticultural Levy Act 1987.

monthly return means a return lodged under regulation 14.

oranges means fruit of:

 (a) the species Citrus sinensis L; or

 (b) any plant originating as a result of hybridisation within that species.

retail sale, in relation to a sale of citrus by a producer, means a sale of citrus except a sale to a first purchaser or to a buying agent or through a selling agent.

sold in bulk, in relation to citrus transported, or to be transported, in a container, means sold where the mass of citrus in the container exceeds 30 kilograms.

specified amount means:

 (a) $1,000; or

 (b) if a determination under regulation 27 is in force — the amount specified in the determination.

4A Owner etc and exporter are producers

  Citrus is prescribed for paragraphs (b) and (g) of the definition of producer in subsection 4 (1) of the Collection Act.

5 Levy year

  For the purposes of the definition of levy year in subsection 4 (1) of the Collection Act, a calendar year is the prescribed period.

6 Leviable horticultural products

  Citrus is prescribed for the purposes of the definition of leviable horticultural products in section 5A of the Levy Act.

7 Chargeable horticultural products

  Citrus is prescribed for the purposes of the definition of chargeable horticultural products in section 5A of the Export Charge Act.

8 Eligible industry body

 (1) For the purposes of subsections 14 (6) and (7) of the Levy Act, the eligible industry body for citrus is the Australian Citrus Growers Incorporated.

 (2) For the purposes of subsections 14 (6) and (7) of the Export Charge Act, the eligible industry body for citrus is the Australian Citrus Growers Incorporated.

9 Exemption from levy

  For the purposes of paragraph 13 (2) (b) of the Levy Act, the following citrus are exempt from levy:

 (a) citrus:

 (i) sold in a calendar year by the producer by retail sale; or

 (ii) used in a calendar year by the producer in the production of fruit juice or any other processed product;

  if the total quantity of citrus sold or used by the producer in the year does not exceed 500 boxes;

 (c) citrus sold for stockfood.

10 How much levy is payable?

 (1) For the purposes of section 8 of the Levy Act, the rate of levy in relation to a class of citrus is the rate specified for that class in column 3 of Schedule 1.

 (2) For the purposes of section 9 of the Levy Act, the rate of levy in relation to a class of citrus is the rate specified for that class in column 4 of Schedule 1.

11 How much charge is payable?

 (1) For the purposes of section 8 of the Export Charge Act, the rate of charge in relation to a class of citrus is the rate specified for that class in column 3 of Schedule 2.

 (2) For the purposes of section 9 of the Export Charge Act, the rate of charge in relation to a class of citrus is the rate specified for that class in column 4 of Schedule 2.

12 When is levy due for payment?

  For the purposes of section 6 of the Collection Act, levy payable on citrus is due for payment:

 (a) on the day on which a return is lodged in relation to the citrus; or

 (b) if the person does not lodge a return within the period required for the return — on the last day of that period.

13 When is charge due for payment?

  For the purposes of section 6 of the Collection Act, charge payable on citrus is due for payment:

 (a) on the day on which a return is lodged in relation to the citrus; or

 (b) if the person does not lodge a return within the period required for the return — on the last day of that period.

14 Who must lodge a monthly return?

  The following persons must lodge a return for a month:

 (a) a first purchaser who purchases citrus in the month; and

 (b) a buying agent who buys citrus in the month; and

 (c) a selling agent who sells citrus in the month; and

 (d) a person who exports citrus in the month.

Note   For penalty, see section 24 of the Collection Act

15 When must monthly returns be lodged?

  A person who is required to lodge a monthly return must do so on or before the 28th day of the month after the month in which the citrus was purchased, sold or exported.

Note   For penalty, see section 24 of the Collection Act

16 What must be included in a monthly return?

 (1) A monthly return must:

 (a) set out all the particulars referred to in subregulations (2), (3) and (4) that are applicable to the person lodging the return; and

 (b) include a declaration:

 (i) signed by the person; or

 (ii) if the person is a company — signed by an individual authorised by the company;

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

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

 (c) the month to which the return relates.

 (3) If the person lodging the return is a first purchaser, buying agent or selling agent, the following additional particulars must be included in the return:

 (a) the quantity of each class of citrus purchased by the person for use in, or sold by the person for use in, or used by the person in, the production of fruit juice; and

 (b) the quantity of each class of citrus purchased by the person for use in, sold by the person for use in, or used by the person in, the production of any other processed product; and

 (c) the quantity of each class of citrus purchased, sold or used by the person for purposes other than use in the production of fruit juice or any other processed product; and

 (d) the amount of levy payable for each quantity referred to in paragraphs (a), (b) and (c); and

 (e) the total of the amounts of levy payable for the month.

 (4) If the person lodging the return is a person who exports citrus, the following additional particulars must be included in the return:

 (a) the quantity of each class of citrus exported in that month; and

 (b) the amount of charge payable for each quantity of citrus exported in that month; and

 (c) the total of the amounts of charge payable for citrus.

 (5) This regulation does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.

17 Exemption from duty to lodge monthly returns

 (1) A person does not have to lodge monthly returns for a calendar year if:

 (a) the Secretary has granted the person an exemption for the year under subregulation 19 (2); or

 (b) the person has applied under regulation 18 for exemption for the year and has not received notice that the Secretary has refused to grant the exemption; or

 (c) the Secretary is required under subregulation 20 (1) to consider whether to continue the person’s exemption and the person has not received notice that the Secretary has refused to continue the exemption.

 (2) A first purchaser, a buying agent or a selling agent may apply for exemption from the duty to lodge monthly returns for a calendar year if the person has reason to believe that the levy payable by the person for the year will be less than the specified amount.

 (3) A person who exports citrus in a calendar year may apply for exemption from the duty to lodge monthly returns for the year if the person has reason to believe that the charge payable by the person for the year will be less than the specified amount.

18 Application for exemption

 (1) An application for an exemption must set out:

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

 (b) if the applicant has a post office box address or a post office bag address — that address; and

 (c) if the applicant is a company — the applicant’s Australian Company Number under the Corporations Law.

 (2) If the applicant is a first purchaser, buying agent or selling agent, the application must include:

 (a) a statement that the applicant is a first purchaser, or is a buying agent, or is a selling agent, who will, or may, incur a liability under subsection 7 (1) of the Collection Act in the calendar year to which the application relates; and

 (b) a statement that the applicant believes that the amount of the liability will be less than the specified amount.

 (3) If the applicant is a person who exports citrus, the application must include:

 (a) a statement that the applicant is a producer or exporting agent who will, or may, incur a liability under subsection 7 (3) of the Collection Act in the calendar year to which the application relates; and

 (b) a statement that the applicant believes that the amount of the liability will be less than the specified amount.

 (4) An application must be lodged with the Secretary at the office of the Department in Canberra.

19 Grant of exemption

 (1) When considering whether to grant or refuse an application for exemption, the Secretary must have regard to:

 (a) the amount of levy or charge payable by the applicant in the preceding calendar year; and

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur under subsection 7 (1) or (3) of the Collection Act in the calendar year to which the application relates.

 (2) Within 14 days after a person lodges an application, the Secretary must:

 (a) decide whether to grant or refuse the application; and

 (b) give the applicant written notice of the decision addressed to the applicant at the address of the applicant last-known to the Secretary.

20 Continuation of exemption

 (1) If a person who has been exempted from lodging monthly returns for a calendar year lodges an annual return for that year, the Secretary must consider whether to continue the exemption for the next calendar year.

 (2) When considering whether to continue a person’s exemption, the Secretary must have regard to:

 (a) the amount of levy or charge payable by the person in the preceding calendar year; and

 (b) any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7 (1) or (3) of the Collection Act in the following calendar year.

 (3) The Secretary must:

 (a) within 14 days after the annual return is lodged — decide whether to continue the exemption for the following calendar year; and

 (b) give the person written notice of the decision addressed to the person at the address of the person last notified to the Secretary.

21 When must monthly returns be lodged if exemption refused or not continued?

  A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a calendar year must lodge a monthly return for each month of the year:

 (a) in the case of each month that ended before the person received the notice — within 28 days of receiving the notice; and

 (b) in the case of each other month — on or before the 28th day of the next month.

22 Annual returns by producers

 (1) A producer must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year:

 (a) the producer:

 (i) sold citrus by retail sale; or

 (ii) used citrus in the production of fruit juice or any other processed product; and

 (b) the total quantity of citrus sold or used is 500 boxes or more.

Note   For penalty, see section 24 of the Collection Act

 (2) A return must:

 (a) set out the following particulars:

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

 (ii) if the producer has a post office box address or a post office bag address — that address;

 (iia) if the producer is a company — the producer’s Australian Company Number under the Corporations Law;

 (iii) the calendar year to which the return relates;

 (iv) the quantity of each class of citrus sold or used in that year;

 (v) the amount of levy payable for each of those quantities;

 (vi) the sum of the amounts of levy payable; and

 (b) include a declaration:

 (i) signed by the producer; or

 (ii) if the producer is a company — signed by an individual authorised by the company;

  that the particulars set out in the return are correct in every material particular; and

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

23 Annual returns — first purchasers, buying agents and selling agents

 (2) A first purchaser who is exempt from the duty to lodge monthly returns must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year, the first purchaser purchased citrus.

Note   For penalty, see section 24 of the Collection Act

 (3) A buying agent or selling agent who is exempt from the duty to lodge monthly returns must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year, the agent purchased or sold citrus.

Note   For penalty, see section 24 of the Collection Act

 (4) A return must:

 (a) set out the following particulars:

 (i) 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;

 (ii) if the person has a post office box address or a post office bag address — that address;

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

 (iii) the calendar year to which the return relates;

 (iv) the quantity of each class of citrus purchased or sold in that year;

 (v) the total of the amounts of levy payable for those quantities;

 (vi) the amount of levy previously paid in that calendar year;

 (vii) the net amount of levy payable for all classes of citrus (being the difference between the total referred to in subparagraph (v) and the amount referred to in subparagraph (vi)); and

 (b) include a declaration:

 (i) signed by the person; or

 (ii) if the person is a company — signed by an individual authorised by the company;

  that the particulars set out in the return are correct in every material particular; and

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

 (5) This regulation does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.

24 Annual returns — person who exports citrus

 (1) A person must lodge an annual return on or before 28 February in any calendar year if, in the preceding calendar year the person exported any citrus.

Note   For penalty, see section 24 of the Collection Act

 (2) A return must:

 (a) set out the following particulars:

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

 (ii) if the person has a post office box or a post office bag — that address;

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

 (iii) the calendar year to which the return relates;

 (iv) the quantity of each class of citrus exported in that calendar year;

 (v) the amount of charge payable for each quantity;

 (vi) the sum of the amounts of charge payable;

 (b) include a declaration:

 (i) signed by the person; or

 (ii) if the person is a company — signed by an individual authorised by the company;

  that the particulars set out in the return are correct in every material particular; and

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

25 Records to be kept

 (1) A producer must keep records for each month showing:

 (a) the quantity of each class of citrus sold by retail sale; and

 (b) the quantity of citrus used in the production of fruit juice; and

 (c) the quantity of citrus used in the production of any processed product except fruit juice.

  Penalty:   $1,000.

 (2) A first purchaser, or a buying agent, of citrus must keep records for each month showing, separately for each class of citrus purchased:

 (a) the quantity purchased for use in the production of fruit juice; and

 (b) the quantity purchased for use in the production of any processed product except fruit juice; and

 (c) the quantity purchased for purposes other than use in the production of fruit juice or any other processed product.

  Penalty:   $1,000.

 (3) A selling agent of citrus must keep records for each month showing, separately for each class of citrus sold:

 (a) the quantity sold for use in the production of fruit juice; and

 (b) the quantity sold for use in the production of any processed product except fruit juice; and

 (c) the quantity sold for purposes other than use in the production of fruit juice or any other processed product.

  Penalty:   $1,000.

 (4) A person who exports citrus must keep records showing the quantity of citrus of each class exported each month.

  Penalty:   $1,000.

 (5) A person required to keep records in relation to citrus must retain the records for 5 years from the date on which the person was required to lodge a return for the citrus.

  Penalty:   $1000.

26 Review of decisions

 (1) Application may be made to the Administrative Appeals Tribunal for the review of a decision of the Secretary:

 (a) refusing to grant an exemption under paragraph 19 (2) (a); or

 (b) refusing to continue an exemption under paragraph 20 (3) (a).

 (2) When the Secretary gives notice of a decision mentioned in subregulation (1), the notice must include a statement to the effect:

 (a) that, subject to the Administrative Appeals Tribunal Act 1975, an application may be made to the Administrative Appeals Tribunal for a review of the decision to which the notice relates; and

 (b) that a person whose interests are affected by the decision may request a statement under section 28 of that Act.

 (3) A failure to comply with subregulation (2) in relation to a decision does not affect the validity of the decision.

27 Determination by the Minister

  The Minister may determine an amount for the purposes of paragraph (b) of the definition of specified amount in regulation 4.

28 Orders

  Subject to section 31 of the Collection Act, the Minister may make orders, not inconsistent with that Act or these Regulations, specifying an amount, not exceeding $5,000, for the purposes of regulation 27.

29 Repeal of the Primary Industries Levies and Charges (Citrus) Regulations

  Statutory Rules 1991 Nos. 206 and 276, and 1992 No. 248 are repealed.

Schedule 1 Rates of levy

(regulations 4 and 10)

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Schedule 2 Rates of charge

(regulations 4 and 11)

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

Note 1

The Primary Industries Levies and Charges Collection (Citrus) 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 1992 No. 439 amended as indicated in the Tables below.

Table of Statutory Rules
 

Table of Amendments