Primary Industries Levies and Charges Collection (Potato) Regulations

Primary Industries Levies and Charges Collection (Potato) Regulations

Statutory Rules 1991 No. 195 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 30 October 1998

(includes amendments up to SR 1998 No. 156)

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

Primary Industries Levies and Charges Collection (Potato) Regulations

Statutory Rules 1991 No. 195 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 Eligible industry bodies 5

 6 Levy year 5

 7 Leviable horticultural products 5

 8 Chargeable horticultural products 6

 9 Prescribed product and owner 6

 10 Processor — prescribed product 6

 11 What kinds of potatoes are exempt from levy or export charge ?              6

 12 How much levy is payable? 7

 13 How much export charge is payable? 7

 14 When is levy or export charge due for payment? 7

 15 Who must lodge an annual return? 7

 16 When must annual returns be lodged? 8

 17 Who must lodge quarterly returns? 8

 18 When must quarterly returns be lodged? 9

 19 Applications for exemption from lodging quarterly returns 9

 20 Form of application for exemption 9

 21 Grant or refusal of exemption 10

 22 Continuation of exemption 10

 23 What must Secretary consider when deciding whether to grant or continue an exemption?              10

 24 When must quarterly returns be lodged if exemption refused or discontinued?              11

 25 Form of returns 11

 26 Records 12

 27 Review of decisions 13

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1 Citation [see Note 1]

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

2 Commencement

  These Regulations commence on 1 August 1991.

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 return means an annual return lodged under regulation 15.

chargeable potatoes means export potatoes that are not exempt from export charge under subregulation 11 (3).

deal means sell, buy, process or export.

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

Export Charge Act means the Horticultural Export Charge Act 1987.

export potatoes means unprocessed potatoes that are exported.

exporter, in relation to export potatoes, means the producer of the potatoes.

leviable potatoes means unprocessed potatoes or processing potatoes that are not exempt from levy under subregulation 11 (1) or 11 (2).

Levy Act means the Horticultural Levy Act 1987.

levy means levy imposed on potatoes under the Levy Act.

levy year, in relation to potatoes, means a period prescribed under regulation 6.

minor first purchaser means a person:

 (a) who, because of a business carried on by the person, is a first purchaser of unprocessed potatoes; and

 (b) whose business referred to in paragraph (a) is not wholly or substantially a business of selling or processing horticultural products.

owner in relation to processing potatoes, means the producer of the processing potatoes.

potato means a tuber of the species Solanum tuberosum.

primary producer, in relation to unprocessed potatoes, means the producer of the unprocessed potatoes.

processing, in relation to potatoes, does not include washing, brushing, grading, packing, preparing potatoes for non-commercial use or any operation in the course of planting or growing potatoes.

processing potatoes means unprocessed potatoes used in the production of other goods except potatoes processed at a processing establishment where the business carried out at the establishment is not wholly or substantially a business of processing horticultural products.

producer means:

 (a) in relation to unprocessed potatoes — the producer of the potatoes within the meaning of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act; or

 (b) in relation to processing potatoes — the person who is taken to be the producer under paragraph 9 (2) (b); or

 (c) in relation to export potatoes — the producer within the meaning of paragraph (g) of the definition of producer  in subsection 4 (1) of the Collection Act.

quarter means:

 (a) the period beginning on 1 August 1991 and ending on 30 September 1991; or

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

quarterly return means a quarterly return lodged under regulation 17.

retail sale, in relation to unprocessed potatoes, means sale of the potatoes by a primary producer except sale to a first purchaser, or to a minor first purchaser, or through a selling agent, buying agent or to a processor.

return means a quarterly return or an annual return.

unprocessed potatoes includes potatoes for the fresh market, processing potatoes or potatoes for seed.

5 Eligible industry bodies

 (1) For the purposes of subsection 14 (7) of the Levy Act:

 (a) the eligible industry body for unprocessed potatoes is the Potato Growers of Australia; and

 (b) the eligible industry body for processing potatoes is the Potato Processors of Australia Association.

 (2) For the purposes of subsection 14 (7) of the Export Charge Act, the eligible industry body for export potatoes is the Potato Growers of Australia.

6 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 potatoes:

 (a) the period beginning when these Regulations commence and ending on 31 December 1991;

 (b) each calendar year after 1991.

7 Leviable horticultural products

  Unprocessed potatoes and processing potatoes 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

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

9 Prescribed product and owner

 (1) Unprocessed potatoes are a prescribed product for paragraphs (b) and (g) of the definition of producer in subsection 4 (1) of the Collection Act.

 (2) For the purposes of paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

 (a) processing potatoes are a prescribed product; and

 (b) the person who owns the processing potatoes when processing begins is taken to be the producer of the processing potatoes.

10 Processor — prescribed product

 (1) Unprocessed potatoes 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) Unprocessed potatoes are declared to be a product to which paragraph 7 (2) (b) of the Collection Act applies.

11 What kinds of potatoes are exempt from levy or export charge?

 (1) For the purposes of subsection 13 (2) of the Levy Act, the following subclasses of unprocessed potatoes are exempt from levy in a levy year:

 (a) unprocessed potatoes:

 (i) sold by a primary producer by retail sale; or

 (ii) purchased by a minor first purchaser;

  if the total quantity sold by the primary producer or purchased by the minor first purchaser in the year does not exceed 100 tonnes;

 (b) unprocessed potatoes sold for stockfeed.

 (2) For the purposes of subsection 13 (2) of the Levy Act, processing potatoes are exempt from levy in a levy year if the total quantity used by the owner in a levy year does not exceed 100 tonnes.

 (3) For the purposes of section 13 of the Export Charge Act, export potatoes exported by an exporter are exempt from export charge in a levy year if the total quantity of the potatoes exported does not exceed 100 tonnes in the levy year.

12 How much levy is payable?

  For the purposes of section 9 of the Levy Act:

 (a) the prescribed rate of levy for unprocessed potatoes is $0.50 per tonne; and

 (b) the prescribed rate of levy for processing potatoes is $0.50 per tonne.

13 How much export charge is payable?

  For the purposes of section 9 of the Export Charge Act, $0.50 per tonne is the prescribed rate of export charge for chargeable potatoes.

14 When is levy or export charge due for payment?

  Levy or export charge payable for:

 (a) unprocessed potatoes; or

 (b) processing potatoes; or

 (c) export potatoes;

  is due for payment on the last day for lodging a return in relation to those potatoes.

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

15 Who must lodge an annual return?

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

 (a) a primary producer who sells leviable potatoes by retail sale in the year;

 (b) a minor first purchaser who purchases leviable potatoes in the year;

 (c) a person who deals with leviable potatoes or chargeable potatoes in the year and is exempt from lodging quarterly returns for the year.

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

16 When must annual returns be lodged?

  A person who is required to lodge an annual return for a levy year must do so on or before 28 February in the following levy year.

17 Who must lodge quarterly returns?

 (1) Each of the following persons must lodge a quarterly return for a quarter:

 (a) a first purchaser (except a minor first purchaser) who buys potatoes in the quarter;

 (b) a processor who buys potatoes in the quarter;

 (c) an owner of processing potatoes, processing of which began in the quarter;

 (d) an exporter who exports potatoes in the quarter;

 (e) an exporting agent who exports potatoes in the quarter;

 (f) a selling agent who sells potatoes in the quarter;

 (g) a buying agent who buys potatoes in the quarter.

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

 (2) A person does not have to lodge quarterly returns for a levy year if:

 (a) the Secretary has granted the person an exemption for the year under regulation 21 or has continued the person’s exemption under regulation 22; or

 (b) the person has applied for exemption under regulation 19 for the year and has not received notice that the Secretary has refused to grant the exemption; or

 (c) the Secretary is required under regulation 21 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.

18 When must quarterly returns be lodged?

  A person required to lodge a quarterly return for a quarter must lodge it on or before the 28th day of the month following the end of the quarter.

19 Applications for exemption from lodging quarterly returns

 (1) A person may apply for exemption from the obligation to lodge quarterly returns for a levy year if the person has reason to believe that the quantity of potatoes with which the person will or is likely to deal in the year is less than 1,000 tonnes.

 (2) A reference in subregulation (1) to the quantity of potatoes with which a person will or is likely to deal in a levy year is a reference to:

 (a) the quantity of potatoes for which the person is or may become liable to pay levy or export charge for the year; or

 (b) the quantity of potatoes for which the person is or may become liable to pay an amount under subsection 7 (1), (2) or (3) of the Collection Act;

  as the case requires.

20 Form of application for exemption

  An application for an exemption from the obligation to lodge quarterly returns for a levy year must:

 (a) set out the following particulars:

 (i) 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

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

 (b) include (as the case requires):

 (i) a statement that the applicant is or may become liable to pay levy or export charge for the year; or

 (ii) a statement that the applicant is or may become liable to pay an amount under subsection 7 (1) or (2) or (3) of the Collection Act for the year; and

 (c) include a statement that the applicant believes that the quantity of potatoes for which the person is or may become liable to pay the levy or export charge will be less than 1,000 tonnes; and

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

21 Grant or refusal of exemption

  Within 14 days after a person lodges an application for exemption, 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 applicant’s last notified address.

22 Continuation of exemption

  When a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, then, within 14 days after the annual return is lodged, the Secretary must:

 (a) decide whether or not to continue the exemption for the following levy year; and

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

23 What must Secretary consider when deciding whether to grant or continue an exemption?

  When deciding whether to grant a person exemption from the obligation to lodge quarterly returns, or to continue a person’s exemption from the obligation, the Secretary must have regard to:

 (a) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the year; and

 (b) the amount of levy or export charge payable, or the amount payable by the applicant under subsection 7 (1), (2) or (3) of the Collection Act, for the previous levy year.

24 When must quarterly returns be lodged if exemption refused or discontinued?

  A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a quarterly return for each quarter of the year:

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

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

25 Form of returns

 (1) A return must:

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

 (b) include a declaration, signed by the person, 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) A person who is the proprietor of more than one processing establishment, must provide under subregulation (1), a single return containing all the particulars specified in subregulation (3) in respect of each processing establishment of which he or she is the proprietor.

 (3) 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 lodging the return has a post office box address or a post office bag address — that address; and

 (c) the quarter, or the levy year, to which the return relates, as the case requires; and

 (d) the quantity of each class of potatoes dealt with by the person in that quarter or year (excluding potatoes for which no levy or export charge is payable by the person); and

 (e) the total amount of levy and export charge payable for each of the classes of potatoes for the quarter.

26 Records

 (1) A primary producer must keep records for each quarter showing the quantity of leviable potatoes sold by the producer in the quarter:

 (a) to minor first purchasers; and

 (b) by retail sale.

Penalty:  $1,000

 (2) An owner of processing potatoes must keep records for each quarter showing the quantity of potatoes, processing of which begins in the quarter.

 Penalty:  $1,000

 (3) An exporter must keep records for each quarter showing the quantity of potatoes exported by the exporter in the quarter.

Penalty:  $1,000

 (4) A first purchaser, a minor first purchaser, a selling agent, a buying agent, a processor, an exporting agent of potatoes must keep records showing the quantity of potatoes dealt with in each quarter.

Penalty:  $1,000

 (5) A person required to keep records under subregulation (1), (2), (3), or (4) must retain the records for 5 years after the last day for lodging a return for the respective potatoes.

Penalty:  $1,000

27 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 regulation 21; or

 (b) refusing to continue an exemption under regulation 22.

 (2) A notice given under regulation 21 or 22 in relation to the decision 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.

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

Note 1

The Primary Industries Levies and Charges Collection (Potato) 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 1991 No. 195 amended as indicated in the Table below.

Table of Statutory Rules

Table of Amendments