Primary Industries Levies and Charges Collection (Strawberries) Regulations 1997

Primary Industries Levies and Charges Collection (Strawberries) Regulations 1997

Statutory Rules 1997 No. 66 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the Horticultural Levy Act 1987

Consolidated as in force on 28 May 1999

(includes amendments up to SR 1998 No. 315)

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

Primary Industries Levies and Charges Collection (Strawberries) Regulations 1997

Statutory Rules 1997 No. 66 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the Horticultural Levy Act 1987

Contents

Page

 1 Name of regulations [see Note 1] 

 2 Commencement 

 3 Interpretation 

 4 What is a levy year 

 5 Time of purchase 

 6 Leviable horticultural products 

 7 Imposition of levy 

 8 Prescribed goods or services 

 9 Presumed production 

 10 Eligible industry body 

 11 Rate of levy 

 12 When is levy due for payment 

 13 Notice that levy is payable 

 14 Who must lodge a monthly return 

 15 When and where must a monthly return be lodged 

 16 What must be included in a monthly return 

 17 What records must be kept — strawberry runner seller 

 18 What records must be kept — strawberry producer 

 19 Records to be retained for 5 years 

Notes

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1 Name of regulations [see Note 1]

  These regulations are the Primary Industries Levies and Charges Collection (Strawberries) Regulations 1997.

2 Commencement

  These regulations commence on 1 April 1997.

3 Interpretation

  In these regulations:

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

Levy Act means the Horticultural Levy Act 1987.

quarter means a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October.

quarterly return means a return under regulation 16.

strawberry means fruit of the plant species Fragaria x Ananassa.

strawberry runner means:

 (a) a daughter plant originating at a node on the stolon of a mother plant of the species Fragaria x Ananassa; or

 (b) a plant produced by tissue culture to propagate the species Fragaria x Ananassa.

Notes

1. Words and phrases used in these regulations that are defined in the Levy Act or the Collection Act have the same meaning in these regulations as they do in those Acts: see Acts Interpretation Act 1901, s. 46 (1) (a). Subsection 4 (1) of the Collection Act includes definitions of month and producer.

2. Other provisions relating to the collection of levy (including the signing of documents and the address of the office of the Secretary) are set out in the Primary Industries Levies and Charges Collection Regulations.

4 What is a levy year

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

 (a) the period beginning on 1 April 1997 and ending at the end of 30 June 1997;

 (b) each financial year after 30 June 1997.

5 Time of purchase

  Strawberry runners are taken to be purchased:

 (a) for the levy year ending on 30 June 1997 — when the purchase price is paid in full or when the strawberry runners are delivered to the strawberry producer, whichever is later; and

 (b) for any other levy year — when the purchase price is paid in full.

6 Leviable horticultural products

  Strawberries are prescribed for the definition of leviable horticultural products in subsection 5A (1) of the Levy Act.

7 Imposition of levy

  For subsection 6 (2) of the Levy Act, levy is imposed on strawberries that:

 (a) are produced in Australia; and

 (b) are sold by the producer or used by the producer in the production of other goods.

8 Prescribed goods or services

  For paragraph (b) of the definition of prescribed goods or services in subsection 4 (1) of the Collection Act, strawberry runners are identified as goods used in the production of strawberries.

9 Presumed production

  For subsection 14 (2A) of the Levy Act, the amount of strawberries presumed to be produced in Australia is to be determined by reference to the number of strawberry runners purchased for use in the production of the strawberries.

10 Eligible industry body

  For subsection 14 (7) of the Levy Act, Strawberries Australia Inc. is the eligible industry body for strawberries.

11 Rate of levy

  For section 9 of the Levy Act, the rate of levy for strawberries is $8 for every 1,000 strawberry runners, or part of every 1,000 strawberry runners, purchased for use in the production of the strawberries.

12 When is levy due for payment

 (1) For subsection 9 (1) of the Collection Act, the prescribed period is 28 days beginning after the end of the quarter in which an amount on account of levy or penalty is received.

Note   This is the period within which a strawberry runner seller who receives an amount on account of levy or penalty from the person to whom the strawberry runners were sold must pay the amount to the Commonwealth.  For penalty for non-payment, see section 15 of the Collection Act.

 (2) For subsection 9 (2A) of the Collection Act, a person to whom strawberry runners are sold must pay the strawberry runner seller the amounts mentioned in paragraph 9 (2A) (a) of that Act on or before the day when payment of the purchase price for the runners is due.

Note   This is the period within which a person who buys strawberry runners must pay the strawberry runner seller an amount on account of levy. 

13 Notice that levy is payable

  A strawberry runner seller must include, in each invoice or sale note recording a sale of strawberry runners to a strawberry producer, a notice stating:

 (a) that, under subsection 9 (2A) of the Collection Act, the producer must pay to the seller an amount on account of levy; and

 (b) the amount payable; and

 (c) the date by which the amount must be paid.

14 Who must lodge a monthly return

  A strawberry runner seller to whom subsection 9 (1) of the Collection Act applies must lodge a quarterly return.

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

15 When and where must a monthly return be lodged

  A quarterly return must be lodged at the office of the Secretary of the Department in Canberra before the end of the period mentioned in subregulation 12 (1).

16 What must be included in a monthly return

  A quarterly return must be in the form of a declaration that the information in the return is correct in every material particular and must set out:

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

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

 (c) if the strawberry runner seller is a company — the company’s Australian Company Number under the Corporations Law; and

 (d) the quarter to which the return relates; and

 (e) the amount received by the strawberry runner seller from the sale of strawberry runners, less any amount attributable to the sale of runners to which subsection 9 (3A) of the Collection Act applies; and

 (f) the amount on account of levy received by the strawberry runner seller within the period mentioned in subregulation 12 (2); and

 (g) for each amount on account of levy received by the strawberry runner seller after it became due:

 (i) the date when the amount was due; and

 (ii) the date when the amount was received; and

 (iii) the full name and address of the person from whom the amount was received; and

 (iv) if the person from whom the amount was received is a company — the company’s Australian Company Number under the Corporations Law; and

 (h) for each amount on account of levy due to have been paid to, but not received by, the strawberry runner seller:

 (i) the amount on account of levy owing; and

 (ii) the date when the amount was due to have been paid; and

 (iii) the full name and address of the person from whom the amount was due; and

 (iv) if the person from whom the amount was due is a company — the company’s Australian Company Number under the Corporations Law.

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

17 What records must be kept — strawberry runner seller

 (1) A strawberry runner seller must keep records for each quarter in accordance with subsections (2), (3) and (4).

 (2) The records must set out the total amount received by the strawberry runner seller from the sale of strawberry runners for the quarter.

 (3) For sales of strawberry runners to which subsection 9 (2A) of the Collection Act applies, the records must set out:

 (a) the amount received from each sale; and

 (b) for each amount on account of levy received:

 (i) the date when the amount was due; and

 (ii) the date when the amount was received; and

 (iii) the full name and address of the person from whom the amount was received; and

 (iv) if the person from whom the amount was received is a company — the company’s Australian Company Number under the Corporations Law.

 (4) For sales of strawberry runners to which subsection 9 (3A) of the Collection Act applies, the records must set out:

 (a) the total amount received from sales; and

 (b) the full name and address of each person who purchased the strawberry runners; and

 (c) if the person who purchased the strawberry runners is a company — the company’s Australian Company Number under the Corporations Law.

Penalty:   10 penalty units.

18 What records must be kept — strawberry producer

  A strawberry producer must keep records, for each quarter, setting out:

 (a) for purchases of strawberry runners to which subsection 9 (2A) of the Collection Act applies:

 (i) the total amount paid for the strawberry runners; and

 (ii) each amount on account of levy paid to the strawberry runner seller; and

 (b) for purchases of strawberry runners to which subsection 9 (3A) of the Collection Act applies:

 (i) the total amount paid for the strawberry runners; and

 (ii) the purposes for which the strawberry runners are intended to be used.

Penalty:   10 penalty units.

19 Records to be retained for 5 years

  Records must be retained for 5 years after the last day for lodging a return for the quarter to which the records relate.

Penalty:   10 penalty units.

Notes to the Primary Industries Levies and Charges Collection (Strawberries) Regulations 1997

Note 1

The Primary Industries Levies and Charges Collection (Strawberries) Regulations 1997 (in force under the Primary Industries Levies and Charges Collection Act 1991 and the Horticultural Levy Act 1987) as shown in this consolidation comprise Statutory Rules 1997 No. 66 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments