Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992

Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992

Statutory Rules 1992 No. 50 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 11 January 2000

(includes amendments up to SR 1999 No. 268)

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

Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992

Statutory Rules 1992 No. 50 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

Contents

Page

 1 Name of Regulations [see Note 1] 

 2 Commencement 

 3 Incorporation of Primary Industries Levies and Charges Collection Regulations             

 4 Definitions 

 8 Levy year 

 9 Grower — producer 

 10 Processor — prescribed product 

 11 Exporting agent — prescribed product 

 15 When is levy or charge due for payment? 

 16 When must a return be lodged? 

 17 Who must lodge a return? 

 18 What must be put in a return? 

 19 Records to be kept 

 20 Records — 5 year retention period 

Notes 

1 Name of Regulations [see Note 1]

  These Regulations are the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992.

2 Commencement

  These regulations commence on 1 April 1992.

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 Definitions

  In these regulations, unless the contrary intention appears:

buy does not include buy in a retail transaction.

charge means charge imposed on macadamia nuts under Schedule 10 to the Customs Charges Act.

chargeable macadamia nuts means macadamia nuts that are not exempt from charge under subclause 2 (2) of Schedule 10 to the Customs Charges Act or regulation 6 of the Primary Industries (Customs) Charges (Macadamia Nut) Regulations 1999.

consigned mass, in relation to macadamia nuts, means:

 (a) the mass of the macadamia nuts, at 10% moisture content; or

 (b) if the moisture content of the nuts has not been determined when dealing with the nuts — the mass of the macadamia nuts at the moisture content agreed by the parties to the dealing in the nuts.

Customs Charges Act means the Primary Industries (Customs) Charges Act 1999.

deal, in relation to macadamia nuts, means deliver, take delivery of, process, export, buy or sell.

Excise Levies Act means the Primary Industries (Excise) Levies Act 1999.

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

grower, in relation to macadamia nuts, means the producer within the meaning of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

in shell, in relation to macadamia nuts, means after dehusking but before kernel extraction.

leviable macadamia nuts means macadamia nuts that are not exempt from levy under subclause 2 (3) of Schedule 15 to the Excise Levies Act or regulation 6 of the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999.

levy means levy imposed on macadamia nuts under Schedule 15 to the Excise Levies Act.

levy year, in relation to macadamia nuts, means a period prescribed under regulation 8.

macadamia nut means a nut in shell of the species Macadamia integrifolia or Macadamia tetraphylla or a hybrid of those species.

processing, in relation to macadamia nuts, does not include drying, dehusking or on-farm grading.

processor, in relation to macadamia nuts, means a processor within the meaning of paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act.

return means a return lodged under regulation 16.

return period means:

 (a) for macadamia nuts dealt with before 1 January 2000 — the period:

 (i) beginning on 1 January and ending at the end of 30 June in a year; or

 (ii) beginning on 1 July and ending at the end of 31 December in a year; or

 (b) for macadamia nuts dealt with on or after 1 January 2000 — a calendar month.

sell includes sell by retail sale.

8 Levy year

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

9 Grower — producer

  Macadamia nuts are prescribed for paragraphs (b) and (g) of the definition of producer in subsection 4 (1) of the Collection Act.

10 Processor — prescribed product

 (1) Macadamia nuts are declared to be a product to which paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies.

 (2) Macadamia nuts are declared to be a product to which paragraph 7 (2) (b) of the Collection Act applies.

11 Exporting agent — prescribed product

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

15 When is levy or charge due for payment?

  Levy or charge payable on macadamia nuts is due for payment:

 (a) if a return for the nuts is lodged within the period mentioned in regulation 16 — on the day that the return is lodged; or

 (b) if a return for the nuts is not lodged within the period mentioned in regulation 16 — on the last day of that period.

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

16 When must a return be lodged?

 (1) For macadamia nuts dealt with before 1 January 2000, a return must be lodged:

 (a) for nuts dealt with in a return period ending at the end of 30 June in a levy year — not later than 15 September in that year; and

 (b) for nuts dealt with in a return period ending at the end of 31 December in a levy year — not later than 15 March in the following levy year.

 (2) For macadamia nuts dealt with on or after 1 January 2000, a return must be lodged not later than the 28th day of the second month after the return period in which the nuts were dealt with.

Examples for subregulation (2)

1   A return for macadamia nuts dealt with in January 2000 must be lodged not later than 28 March 2000.

2   A return for macadamia nuts dealt with in February 2000 must be lodged not later than 28 April 2000.

Note   For macadamia nuts dealt with on or after 1 January 2000, the return period is a calendar month.

17 Who must lodge a return?

 (1) A person must lodge a return if the person dealt with leviable or chargeable macadamia nuts in the return period.

Note   For penalty, see section 24 of the Collection Act.

 (2) A processor who is the proprietor of more than one processing establishment must lodge one return for all establishments.

18 What must be put in a return?

 (1) 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 post office bag address — give that address; and

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

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

 (d) state the total consigned mass of leviable macadamia nuts and chargeable macadamia nuts dealt with in the return period; and

 (e) state the amount of levy payable on any leviable macadamia nuts dealt with in the return period; and

 (f) state the amount of charge payable on any chargeable macadamia nuts dealt with in the return period; 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.

 (2) A return lodged under subsection 17 (2) must state the particulars referred to in paragraphs 18 (1) (d) to (f) inclusive for each establishment to which the return relates.

19 Records to be kept

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

 (a) the name and business or residential address of each processing establishment to which the grower delivered macadamia nuts; and

 (b) if the postal address of the establishment differs from the business or residential address — the postal address; and

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

 (c) the consigned mass of macadamia nuts delivered to each establishment; and

 (d) the name and business or residential address of each exporting agent to whom the grower delivered macadamia nuts; and

 (e) if the exporting agent’s postal address differs from the business or residential address — the postal address; and

 (f) the consigned mass of macadamia nuts delivered to each exporting agent; and

 (g) the consigned mass of leviable macadamia nuts sold by retail sale; and

 (h) the amount of levy paid by the grower on leviable macadamia nuts sold by retail sale; and

 (i) the consigned mass of leviable macadamia nuts and chargeable macadamia nuts dealt with by the grower in a way not involving delivery to a processing establishment or exporting agent, export or retail sale; and

 (j) the amount of levy paid by the grower on the nuts referred to in paragraph (i).

Penalty:   10 penalty units.

 (2) An exporter must keep for each return period records showing:

 (a) the consigned mass of chargeable macadamia nuts exported; and

 (b) the amount of charge payable on the macadamia nuts; and

 (c) the amount of charge paid on the macadamia nuts.

Penalty:   10 penalty units.

 (3) A person who, in a capacity other than grower or exporter, dealt in macadamia nuts with a producer in a return period must keep records for the period showing:

 (a) the producer’s name and business or residential address; and

 (b) if the postal address differs from the business or residential address — the postal address; and

 (c) the total consigned mass of leviable macadamia nuts and chargeable macadamia nuts that were dealt with;

 (d) the amount of levy payable on any leviable macadamia nuts dealt with; and

 (e) the amount of charge payable on any chargeable macadamia nuts dealt with; and

 (f) the amount deducted for payment of charge and levy from money:

 (i) received by the person on behalf of the producer; or

 (ii) payable by the person to the producer; and

 (g) the amount of charge paid on the nuts; and

 (h) the amount of levy paid on the nuts.

Penalty:   10 penalty units.

 (4) A person referred to in subregulation (3) who is proprietor of more than one processing establishment must keep separate records for each processing establishment at which nuts are dealt with.

Penalty:   10 penalty units.

20 Records — 5 year retention period

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

Penalty:   10 penalty units.

Notes to the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992

Note 1

The Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992 (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 consolidation comprise Statutory Rules 1992 No. 50 amended as indicated in the Tables below.

Table of Statutory Rules

(a) Statutory Rules 1999 No. 268 was made under the Primary Industries Levies and Charges Collection Act 1991, the Primary Industries (Customs) Charges Act 1999 and the Primary Industries (Excise) Levies Act 1999.

Table of Amendments