Primary Industries Levies and Charges Collection (Stone Fruit) Regulations

Primary Industries Levies and Charges Collection (Stone Fruit) Regulations

Statutory Rules 1995 No. 183 as amended

made under the

Primary Industralian Levies and Charges Collection Act, the Horticultural Levy Act 1987 and the Horticultural Export Charge Act 1987

Consolidated as in force on 30 June 1999

(includes amendments up to SR 1998 No. 157)

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

Primary Industries Levies and Charges Collection (Stone Fruit) Regulations

Statutory Rules 1995 No. 183 as amended

made under the

Primary Industralian Levies and Charges Collection Act, the Horticultural Levy Act 1987 and the Horticultural Export Charge Act 1987

Contents

Page

 1 Citation [see Note 1] 

 2 Commencement 

 3 Incorporation of Primary Industries Levies and Charges Collection Regulations             

 4 Interpretation 

 5 What is a levy year? 

 6 Owner etc and exporter are producers 

 6A Stone fruit — leviable horticultural product 

 6B Stone fruit — chargeable horticultural product 

 7 Rate of levy for the Australian Horticultural Corporation 

 8 Rate of levy for the Horticultural Research and Development Corporation             

 9 Rate of charge for the Australian Horticultural Corporation 

 10 Rate of charge for the Horticultural Research and Development Corporation             

 11 Exemptions from levy 

 12 When is levy or charge due for payment? 

 13 Who must lodge a quarterly return? 

 14 Who must lodge an annual return? 

 15 Application for exemption from duty to lodge quarterly returns             

 16 Grant of exemption 

 17 Continuation of exemption 

 18 What must be put in a return? 

 19 When and where must a return be lodged? 

 20 Records must be kept 

 21 Review of decisions 

 22 What is the eligible industry body? 

Notes

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1 Citation [see Note 1]

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

2 Commencement

  These regulations commence on 1 August 1995.

3 Incorporation of Primary Industries Levies and Charges Collection Regulations

  These regulations incorporate, and must be read as one with, the Primary Industries Levies and Charges Collection Regulations.

4 Interpretation

  In these regulations, unless the contrary intention appears:

bulk stone fruit means stone fruit that are not packed in a standard tray or a standard box.

charge means charge imposed on stone fruit under the Charge Act.

Charge Act means the Horticultural Export Charge Act 1987.

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

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

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

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

levy means levy imposed on stone fruit under the Horticultural Levy Act 1987.

Levy Act means the Horticultural Levy Act 1987.

quarter means:

 (a) the period beginning on 1 August 1995 and ending on
30 September 1995; and

 (b) after the period referred to in paragraph (a) — a period of
3 months ending on the last day of September, December, March or June in any year.

retail sale means a sale of stone fruit by the grower except a sale to a first purchaser or through a selling agent, buying agent or exporting agent.

return has the meaning given by regulation 18.

standard box means:

 (a) a box of stone fruit that is a box of the kind ordinarily used in the Australian horticultural industry for packing stone fruit; or

 (b) if the stone fruit are packed in another kind of box —
10 kilograms of stone fruit.

standard tray means:

 (a) a single layer tray of stone fruit that is a tray of the kind ordinarily used in the Australian horticultural industry for packing stone fruit; or

 (b) if the stone fruit are packed in another kind of tray —
5 kilograms of stone fruit.

stone fruit means a fruit:

 (a) of the species Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum; or

 (b) of the species Prunus armeniaca, commonly called apricot; or

 (c) of the species Prunus persica, commonly called nectarine or peach.

Note   buying agent, exporting agent, first purchaser, process, processor and selling agent are defined in subsection 4 (1) of the Collection Act.

5 What is a levy year?

  For the purposes of the definition of levy year in subsection 4 (1) of the Collection Act, the following periods are prescribed periods for stone fruit:

 (a) the period beginning on the day these Regulations commence and ending at the end of 30 June 1996;

 (b) each financial year after 30 June 1996.

6 Owner etc and exporter are producers

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

6A Stone fruit — leviable horticultural product

  Stone fruit are prescribed for the definition of leviable horticultural product in subsection 5A (1) of the Levy Act.

6B Stone fruit — chargeable horticultural product

  Stone fruit are prescribed for the definition of chargeable horticultural product in subsection 5A (1) of the Charge Act.

7 Rate of levy for the Australian Horticultural Corporation

  For the purposes of section 8 of the Levy Act, the rates of levy for stone fruit are:

 (a) for a standard tray — 3 cents; and

 (b) for a standard box — 6 cents; and

 (c) for bulk stone fruit of more than 10 kilograms — 0.6 cents for each kilogram.

8 Rate of levy for the Horticultural Research and Development Corporation

  For the purposes of section 9 of the Levy Act, the rates of levy for stone fruit are:

 (a) for a standard tray — 2 cents; and

 (b) for a standard box — 4 cents; and

 (c) for bulk stone fruit of more than 10 kilograms — 0.4 cents for each kilogram.

9 Rate of charge for the Australian Horticultural Corporation

  For the purposes of section 8 of the Charge Act, the rates of charge for stone fruit are:

 (a) for a standard tray — 3 cents; and

 (b) for a standard box — 6 cents; and

 (c) for bulk stone fruit of more than 10 kilograms — 0.6 cents for each kilogram.

10 Rate of charge for the Horticultural Research and Development Corporation

  For the purposes of section 9 of the Charge Act, the rates of charge for stone fruit are:

 (a) for a standard tray — 2 cents; and

 (b) for a standard box — 4 cents; and

 (c) for bulk stone fruit of more than 10 kilograms — 0.4 cents for each kilogram.

11 Exemptions from levy

  For the purposes of subsection 13 (2) of the Levy Act, stone fruit sold by a grower directly to a processor for processing is exempt from levy.

12 When is levy or charge due for payment?

  For the purposes of section 6 of the Collection Act, charge or levy payable on stone fruit is due for payment on the last day for lodging a return for the stone fruit.

Note   Section 15 of the Collection Act provides penalties in relation to unpaid levy or charge.

13 Who must lodge a quarterly return?

 (1) Subject to subregulation (2), the following persons must lodge a return for a quarter:

 (a) a first purchaser who buys stone fruit in the quarter;

 (b) a buying agent who buys stone fruit in the quarter;

 (c) a selling agent who sells stone fruit in the quarter;

 (d) an exporter who exports stone fruit in the quarter;

 (e) an exporting agent who exports stone fruit in the quarter.

Note   For penalty for failure to give a return, or for false information, see section 24 of the Collection Act.

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

 (a) the Secretary has granted the person an exemption for the year under regulation 16 or has continued the person’s exemption under regulation 17; or

 (b) the person has applied for an exemption under regulation 15 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 17, to consider whether to continue the person’s exemption and the person has not received notice of refusal to continue the exemption.

14 Who must lodge an annual return?

  An annual return for a levy year must be lodged by:

 (a) a person who:

 (i) in relation to a quarter in the levy year, is referred to in subregulation 13 (1); and

 (ii) is exempt from lodging quarterly returns in the levy year under subregulation 13 (2); and

 (b) a grower who sells stone fruit by retail sale in the levy year.

Note   For penalty for failure to give a return, or for false information, see section 24 of the Collection Act.

15 Application for exemption from duty to lodge quarterly returns

 (1) A person may apply for exemption from the requirement to lodge quarterly returns in a levy year if the person has reason to believe that the sum of levy and charge payable by the person for the year will be less than $500.

 (2) An application for exemption must include:

 (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; and

 (d) if the applicant is a first purchaser, buying agent or selling agent:

 (i) a statement that the applicant is a person who will, or may, incur a liability under subsection 7 (1) of the Collection Act in the levy year to which the application relates; and

 (ii) a statement that the applicant believes that the amount of the liability will be less than the amount specified in subregulation (1); and

 (e) if the applicant is an exporter or exporting agent:

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

 (ii) a statement that the applicant believes that the amount of the liability will be less than the amount specified in subregulation (1).

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

16 Grant of exemption

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

 (a) the amount of levy or charge payable by the applicant in the preceding levy 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 levy 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 shown on the application.

17 Continuation of exemption

 (1) If a person has been granted an exemption from the requirement to lodge quarterly returns in a levy year, and lodges an annual return for that year, the Secretary must consider whether to continue the exemption for the next levy 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 previous levy year; and

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

 (3) Within 14 days after the annual return is lodged, the Secretary must:

 (a) decide whether to continue the exemption for the next levy 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.

18 What must be put in a return?

 (1) For the purposes of regulations 13 and 14, a return must:

 (a) set out the information described in subregulation (2) that applies to the person making 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 information set out in the return is correct in every material particular.

 (2) The information to be set out in a return is:

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

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

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

 (d) the quarter or levy year to which the return relates;

 (e) in relation to stone fruit bought or sold in the quarter or levy year for which levy is payable:

 (i) the quantity, in kilograms, of the stone fruit; and

 (ii) the amount of levy payable for the stone fruit; and

 (f) in relation to stone fruit exported in the quarter or levy year for which charge is payable:

 (i) the quantity, in kilograms, of the stone fruit; and

 (ii) the amount of charge payable for the stone fruit.

19 When and where must a return be lodged?

 (1) An annual return must be lodged:

 (a) with the Secretary at the office of the Department in Canberra; and

 (b) on or before 28 August next after the levy year to which the return relates.

 (2) Subject to subregulation (3), a quarterly return must be lodged:

 (a) with the Secretary at the office of the Department in Canberra; and

 (b) on or before the 28th day of the month that follows the end of the quarter to which the return relates.

 (3) If a person receives notice of a refusal to grant, or of a refusal to continue, an exemption from the requirement to lodge quarterly returns in a levy year, the person must lodge a return:

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

 (b) for each other quarter of the levy year — on or before the 28th day of the month that follows the end of the quarter to which the return relates.

Note   The address of the Department is Edmund Barton Building, Barton, ACT. The postal address of the Department is PO Box E4488, Queen Victoria Terrace, Canberra, ACT, 2600.

20 Records must be kept

 (1) The following persons must keep records, in relation to a levy year, setting out the matters described in subregulation (2):

 (a) a person referred to in subregulation 13 (1);

 (b) a grower.

Penalty:   10 penalty units.

 (2) Records must set out the following matters, as the case requires:

 (a) the quantities, in kilograms, of stone fruit bought, sold (by retail sale or otherwise) or exported;

 (b) the amount of levy and charge payable;

 (c) the amount of levy and charge paid;

 (d) the name and business or residential address of each:

 (i) person to whom stone fruit was sold, other than by retail sale; and

 (ii) person to whom stone fruit was exported; and

 (iii) person from whom stone fruit was bought;

 (e) the total quantity, in kilograms, of stone fruit:

 (i) sold to each person referred to in subparagraph (d) (i); and

 (ii) exported to each person referred to in subparagraph (d) (ii); and

 (iii) bought from each person referred to in subparagraph (d) (iii).

 (3) Records must be kept for 5 years after the last day for lodging a return in relation to the levy year.

Penalty:   10 penalty units.

21 Review of decisions

  Application may be made under the Administrative Appeals Tribunal Act 1975 to the Administrative Appeals Tribunal for the review of a decision of the Secretary:

 (a) refusing to grant an exemption under paragraph 16 (2) (a); or

 (b) refusing to grant an exemption under paragraph 17 (3) (a).

22 What is the eligible industry body?

  For the purposes of subsection 14 (7) of the Levy Act and subsection 14 (7) of the Charge Act, the eligible industry body is the Australian Fresh Stone Fruit Growers Association.

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

Note 1

The Primary Industries Levies and Charges Collection (Stone Fruit) Regulations (in force under the Primary Industralian Levies and Charges Collection Act, the Horticultural Levy Act 1987 and the Horticultural Export Charge Act 1987) as shown in this consolidation comprise Statutory Rules 1995 No. 183 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments