Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(regulation 9)
This Schedule applies in relation to dairy produce.
Note: Levy is also imposed on dairy produce by the Dairy Adjustment Levy (Excise) Act 2000 , the Dairy Adjustment Levy (Customs) Act 2000 , the Dairy Adjustment Levy (General) Act 2000 . See also Division 2 of Part 4 of Schedule 2 to the Dairy Produce Act 1986 and the Dairy Adjustment Levy Collection Regulations 2000 which set out the way Dairy Adjustment levy is collected.
In this Schedule:
"charge" means:
(a) charge imposed by Schedule 4 to the Customs Charges Act; or
(b) EADR charge imposed on dairy produce by clause 1 of Schedule 4 to the Customs Charges Regulations.
"content details" , of dairy produce, means:
(a) the milk fat content of the produce, expressed as a percentage by mass; and
(b) the protein content of the produce, expressed as a percentage by mass.
"dairy produce" has the same meaning as in subsection 3(1) of the Dairy Produce Act 1986 .
"levy" means:
(a) levy imposed by Schedule 6 to the Excise Levies Act; or
(b) EADR levy imposed on dairy produce by clause 3 of Schedule 6 to the Excise Levies Regulations.
"milk fat" has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.
"milk fat content" , in relation to dairy produce, means:
(a) if subsection 111A(1) of the Dairy Produce Act 1986 does not apply--the milk fat content of the dairy produce; or
(b) if subsection 111A(1) of the Dairy Produce Act 1986 applies--the prescribed milk fat content for dairy produce of that kind, within the meaning of section 111A of that Act.
"personal details" , for a person, means:
(a) the person's full name; and
(b) the full name and business address or residential address of the person, not being the address of a post office box or post office bag; and
(c) if the person has a post office box address or post office bag address--that address; and
(d) the person's ABN, if any; and
(e) the contact details for the person.
"protein content" , in relation to dairy produce, means:
(a) if subsection 111A(2) of the Dairy Produce Act 1986 does not apply--the protein content of the dairy produce; or
(b) if subsection 111A(2) of the Dairy Produce Act 1986 applies--the prescribed protein content for dairy produce of that kind, within the meaning of section 111A of that Act.
"relevant dairy produce" has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.
"whole milk" has the same meaning as in clause 1 of Schedule 6 to the Excise Levies Act.
For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is a levy year for dairy produce and relevant dairy produce.
Dairy produce and relevant dairy produce are products to which paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act applies.
Note: Paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co - operative, board or authority that produces the product.
For paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:
(a) dairy produce and relevant dairy produce are prescribed products; and
(b) each of the following persons is taken to be a producer:
(i) a person who produces relevant dairy produce;
(ii) a manufacturer of relevant dairy produce.
Note: Paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.
6 Liability of intermediaries--processors
Paragraph 7(2)(b) of the Collection Act applies to dairy produce and relevant dairy produce.
Note: Paragraph 7(2)(b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any amount of levy due for payment on or in relation to the product, and any amount of penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.
6A Liability of intermediaries--exporting agents
Subsection 7(3) of the Collection Act applies to dairy produce and relevant dairy produce.
Note: Subsection 7(3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay the charge on behalf of the producer.
7 When charge or levy is due for payment
For section 6 of the Collection Act, charge or levy payable for a month is due for payment:
(a) if a return for the month is lodged within the period mentioned in clause 9--on the day when the return is lodged; or
(b) if a return for the month is not lodged within the period mentioned in clause 9--on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.
The following persons must lodge a return for a month:
(a) a first purchaser who buys relevant dairy produce in the month;
(b) a manufacturer, including a producer who transfers relevant dairy produce to his or her own manufacturing facility, who manufactures dairy produce from relevant dairy produce in the month;
(c) a buying, or selling, agent who buys or sells relevant dairy produce in the month.
Note: For offences in relation to returns, see section 24 of the Collection Act.
9 When a return must be lodged
(1) A person who buys or sells relevant dairy produce, or, who transfers relevant dairy produce in the circumstances mentioned in paragraph 8(b), in a particular month (the transaction month ) must lodge a return for the transaction month no more than one month and 28 days after the end of the transaction month.
(2) A person who buys or sells relevant dairy produce or, who transfers relevant dairy produce in the circumstances mentioned in paragraph 8(b), in a levy year must lodge a return for the levy year no more than 28 days after the end of the levy year.
Note: For offences in relation to returns, see section 24 of the Collection Act.
10 What must be included in a return
(1) In addition to the information required by regulation 10, a return must set out, for the month:
(a) the amount, in litres, of whole milk that was:
(i) delivered to, or processed by, the person lodging the return; and
(ii) produced by the person lodging the return (except milk consumed, lost or disposed of on the farm where it was produced); and
(b) the content details of the milk mentioned in paragraph (a).
(2) In addition to the information required by regulation 10, a return for a levy year must set out, for the levy year, for each producer on behalf of whom levy is liable to be paid by the person:
(a) the personal details of the producer; and
(b) the amount of levy liable to be paid on behalf of that producer in the levy year; and
(c) the quantity and content details of the milk on which levy is liable to be paid on behalf of the producer.
11 What records must be kept--first purchasers, manufacturers, buying or selling agents
(1) A first purchaser, manufacturer, buying or selling agent of relevant dairy produce in a month must keep records that show, for the month:
(a) for each person who supplied produce:
(i) the personal details of the person; and
(ii) the quantity and the content details of the produce that was supplied; and
(iii) the amount of levy paid by the producer in respect of that produce; and
(iv) the quantity and the content details of the produce in respect of which no levy has been paid; and
(b) the quantity and the content details of the produce that was processed by or for the first purchaser, manufacturer, buying or selling agent.
(2) An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability , see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.
12 Definition of dairy levy (Act s 27)
For the purposes of paragraph (b) of the definition of dairy levy in subsection 27(4) of the Collection Act, the following are prescribed:
(a) Corporation levy, promotion levy and research levy imposed under paragraphs 6(1)(d), (e) and (f), respectively, of Schedule 6 to the Excise Levies Act, as those paragraphs were in force immediately before 1 July 2003;
(b) dairy service levy imposed under paragraph 6(1)(d) of Schedule 6 to the Excise Levies Act;
(c) Australian Animal Health Council levy imposed under paragraph 6(1)(g) of Schedule 6 to the Excise Levies Act;
(d) EADR levy imposed on dairy produce by clause 3 of Schedule 6 to the Excise Levies Regulations.
Note: Subsection 27(3A) of the Collection Act states:
An authorised person may provide the following information to the industry services body:
(a) the name, address, contact details and ABN of any person who has paid, or is liable to pay, dairy levy;
(b) details relating to the amount of dairy levy that the person has paid, or is liable to pay.