Primary Industries Levies and Charges Collection (Grape Research) Regulations

Primary Industries Levies and Charges Collection (Grape Research) Regulations

SR 1991 No. 272 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991

Consolidated as in force on 20 October 1998

(includes amendments up to SR 1998 No. 151)

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

Primary Industries Levies and Charges Collection (Grape Research) Regulations

SR 1991 No. 272 as amended

Contents

Page

 1 Citation [see Note 1] 2

 2 Incorporation 2

 3 Interpretation 2

 4 Levy year 3

 4A Owner etc and exporter are producers 3

 5 Who is a processor? 3

 6 Who is a proprietor? 3

 7 When is levy due for payment? 3

 8 Intermediaries — liability 3

 9 Who must lodge a return? 4

 10 When must a return be lodged? 4

 11 What must be put in a return? 4

 12 Records to be kept 5

 13 Records — 5 year retention period 6

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1 Citation [see Note 1]

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

2 Incorporation

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

3 Interpretation

  In these Regulations, unless the contrary intention appears:

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

levy has the same meaning as in the Levy Act.

prescribed goods means:

 (a) table grapes (within the meaning of either Schedule 9 to the National Residue Survey (Excise) Levy Act 1998 or Schedule 4 to the National Residue Survey (Customs) Levy Act 1998); and

 (b) fresh grapes (not including table grapes referred to in paragraph (a)); and

 (c) dried grapes; and

 (d) grape juice, whether single-strength or concentrated.

processing establishment has the same meaning as in the Levy Act.

return means a return lodged under regulation 10.

the Levy Act means the Grape Research Levy Act 1986.

4 Levy year

  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.

4A Owner etc and exporter are producers

 (1) Table grapes (within the meaning of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998) are prescribed for paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

 (2) Table grapes (within the meaning of Schedule 4 to the National Residue Survey (Customs) Levy Act 1998) are prescribed for paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

5 Who is a processor?

  Prescribed goods are declared to be collection products for the purposes of paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act.

6 Who is a proprietor?

  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.

7 When is levy due for payment?

  Levy payable for prescribed goods in respect of a levy year is due for payment on the last day for lodging a return for the levy year.

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

8 Intermediaries — liability

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

9 Who must lodge a return?

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

 (a) the proprietor of a processing establishment;

 (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.

10 When must a return be lodged?

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

11 What must be put in a return?

 (1) A return must contain:

 (a) the full name and address of the principal processing establishment 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 processing establishment 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 processing establishment, 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 processing establishment, 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 delivered in that year to each processing establishment;

 (h) the quantity of dried grapes delivered in that year to each processing establishment;

 (i) the quantity of fresh grapes that is the equivalent to the quantity of dried grapes under paragraph 4 (2) (a) of the Levy Act;

 (j) the number of litres of single-strength grape juice delivered in that year to each processing establishment;

 (k) the number of litres, and the concentration of each strength, of concentrated grape juice delivered in that year to each processing establishment;

 (l) the quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength under paragraph 4 (2) (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) 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 processing establishment must lodge, or cause to be lodged, a single return that contains information about all the establishments 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.

12 Records to be kept

  The proprietor of a processing establishment must keep records for each levy year showing:

 (a) the quantity of fresh grapes delivered to the establishment in the year; and

 (b) the quantity of dried grapes delivered to the establishment in the year; and

 (c) the number of litres, and the concentration of each strength, of grape juice delivered to the establishment in the year.

  Penalty:  $1,000.

13 Records — 5 year retention period

  A person who is required to keep records about prescribed goods under regulation 12 must retain the records for 5 years after the last day for lodging a return for the goods.

  Penalty:  $1,000.

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

Note 1

The Primary Industries Levies and Charges Collection (Grape Research) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991) as shown in this reprint comprise Statutory Rules 1991 No. 272 amended as indicated in the Tables below.

Table of Statutory Rules
 

Table of Amendments

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