Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations
This Schedule applies to honey.
In this Schedule:
"charge" means:
(a) charge imposed by Schedule 9 to the Customs Charges Act; or
(b) EPPR charge imposed by Schedule 9 to the Customs Charges Regulations; or
(c) PHA charge imposed by Schedule 9 to the Customs Charges Regulations.
"chargeable honey" means honey on which charge is imposed.
"designated sale" means a sale of honey by a producer, except:
(a) to a first purchaser; or
(b) to a buying agent; or
(c) by a selling agent.
"exporter" , for chargeable honey, means the producer of the honey within the meaning of paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act.
Note: Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable honey, producer means the person who exports the product from Australia.
"honey" has the meaning given in clause 1 of Schedule 9 to the Customs Charges Act.
"leviable honey" means honey on which levy is imposed.
"levy" means:
(a) levy imposed by Schedule 14 to the Excise Levies Act; or
(b) EPPR levy imposed by Schedule 14 to the Excise Levies Regulations; or
(c) PHA levy imposed by Schedule 14 to the Excise Levies Regulations.
Note: Honey is defined as follows in clause 1 of Schedule 9 to the Customs Charges Act:
honey means honey that is produced in Australia.
For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for chargeable honey and leviable honey is a calendar year.
For paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:
(a) leviable honey is prescribed; and
(b) a person who uses leviable honey in the production of other goods is taken to be a producer.
Note 1: Paragraph (a) of the definition of producer in subsection 4(1) of the Collection Act provides that for honey on which levy is imposed by clause 2 of Schedule 14 to the Excise Levies Act, producer means the person who owned the product immediately before sale.
Note 2: 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.
Note 3: Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable honey, producer means the person who exports the honey from Australia.
5 When are levy and charge due for payment--people who lodge quarterly returns
For section 6 of the Collection Act, levy or charge payable on honey for a quarter is due for payment by the end of the last day on which the return for the quarter must be lodged under clause 7.
Note: For penalty for late payment, see section 15 of the Collection Act.
6 Who must lodge a quarterly return
(1) The following persons must lodge a return for a quarter:
(a) a first purchaser or buying agent who buys honey in the quarter;
(b) a selling agent who sells honey in the quarter;
(c) an exporter or exporting agent who exports honey in the quarter;
(d) a producer who uses honey in the production of other goods in the quarter.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2) However, a person does not have to lodge quarterly returns in a levy year if:
(a) the person has applied for an exemption under clause 11A for the levy year and has not received notice of the Secretary's decision; or
(b) the Secretary has granted the person an exemption for the levy year under paragraph 11C(1)(a), or has continued the person's exemption for the levy year under paragraph 11D(1)(a); or
(c) the Secretary is required, under paragraph 11D(1)(a), to decide whether to continue the person's exemption and the person has not received notice of the Secretary's decision.
7 When must a quarterly return be lodged
A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.
8 When is levy due for payment--producers who lodge annual returns
For section 6 of the Collection Act, levy payable on honey for a levy year is due for payment by the end of the last day on which the return for the levy year must be lodged under clause 10.
Note: For penalty for late payment, see section 15 of the Collection Act.
9 Who must lodge an annual return
A producer of leviable honey must lodge a return for a levy year if, in that levy year:
(a) the producer:
(i) sells honey by designated sale; or
(ii) uses honey in the production of other goods; and
(b) the total weight of the honey so sold or used is more than 1 500 kilograms; and
(c) the producer is exempt from lodging quarterly returns.
Note: For offences in relation to returns, see section 24 of the Collection Act.
10 When must an annual return be lodged
A return for a levy year must be lodged on or before 28 February in the following levy year.
Note: For offences in relation to returns, see section 24 of the Collection Act.
11 What must be included in a return
(1) In addition to the information required by regulation 10, a return for a quarter or levy year must state, in respect of the quarter or levy year:
(a) for chargeable honey--the details mentioned in subclause (2); or
(b) for leviable honey--the details mentioned in subclause (3).
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2) For chargeable honey, the details are:
(a) the port at which the honey was loaded for export; and
(b) the date of its export; and
(c) in the case of honey exported by sea--the name of the ship on which it is exported; and
(d) in the case of honey exported by air--the name of the operator of the aircraft on which it is exported; and
(e) the number of the export permit under which the honey is exported; and
(f) the port of destination of the honey; and
(g) the quantity of the honey exported; and
(h) the amount of charge payable on that quantity; and
(i) the amount of charge paid by the person lodging the return on that quantity.
(3) For leviable honey, the details are:
(a) the quantity of honey bought by the person lodging the return; and
(b) the quantity of the honey sold by designated sale; and
(c) the quantity of the honey sold other than by designated sale; and
(d) the quantity of the honey used in the production of other goods; and
(e) the total quantity of the honey so bought, sold or used; and
(f) the total amount of levy payable on that quantity; and
(g) the total amount of levy paid by the person lodging the return on that quantity.
11A Exemption from lodging quarterly returns
A person may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the sum of levy and charge payable by the person for the year is, or is likely to be, less than $4 000.
11B Form of application for exemption
(1) An application must include:
(a) the following details:
(i) the applicant's full name;
(ii) the applicant's business or residential address (not the address of a post office box or post office bag);
(iii) if the applicant has a post office box or a post office bag address--that address;
(iv) the applicant's ABN, if any;
(v) if the applicant is a company and does not have an ABN--its ACN; and
(b) a statement to the effect that the applicant believes that the applicant has incurred, or is likely to incur, a liability to pay levy or charge for the levy year to which the application relates; and
(c) a statement to the effect that the applicant believes that the amount of the liability is, or is likely to be, less than $4,000.
(2) An application must be sent to the Secretary's postal address.
11C Grant or refusal of exemption
(1) The Secretary must, within 14 days after receiving an application:
(a) decide whether to grant the exemption; and
(b) give the applicant written notice of the decision.
(2) In deciding to grant an exemption, the Secretary must have regard to:
(a) information available to the Secretary about the amount of the levy or charge that the applicant is, or is likely to be, liable to pay for the levy year; and
(b) the amount of levy or charge that the applicant was liable to pay for the immediately preceding levy year.
(1) If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return:
(a) decide whether to continue the exemption for the next levy year; and
(b) give the person written notice of the decision.
(2) In deciding whether to continue an exemption, the Secretary must have regard to:
(a) information available to the Secretary about the amount of levy or charge that the person is, or is likely to be, liable to pay for the next levy year; and
(b) the amount of levy or charge that the person was liable to pay for the levy year to which the annual return relates.
11E When must a quarterly return be lodged if exemption refused or not continued
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 return for each quarter of the year:
(a) if the quarter ended before the person received the notice--within 28 days of receiving the notice; and
(b) otherwise--within 28 days after the end of the quarter.
Note: For offences in relation to returns, see section 24 of the Collection Act.
12 What records must be kept--bee - keepers
(1) A person who keeps bees must keep records showing, in respect of each month:
(a) the quantity of honey the bee - keeper had on hand at the beginning of the month; and
(b) the quantity of honey produced by the bee - keeper's bees during the month; and
(c) the quantity of honey bought by the bee - keeper and the details of each purchase; and
(d) the quantity of honey the bee - keeper sold and the details of each sale; and
(e) the quantity of honey otherwise disposed of by the bee - keeper and the details of each disposal; and
(f) the quantity of honey the bee - keeper had on hand at the end of the month; and
(g) the amount of levy payable for the honey in the month; and
(h) the amount of levy paid by the bee - keeper for the honey for the month; and
(i) the details of any certificate given to the person under paragraph 2(2)(c) of Schedule 14 to the Excise Levies Act.
(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.
13 What records must be kept--first purchasers and agents
(1) A first purchaser, buying agent, or selling agent must keep the records mentioned in subclause (2) in respect of a month if, in that month, the first purchaser, buying agent or selling agent:
(a) bought honey; or
(b) sold honey; or
(c) used honey in the production of other goods.
(2) For subclause (1), the records are:
(a) the quantity of honey the person had on hand at the beginning of the month; and
(b) the quantity of honey produced; and
(c) the quantity of honey bought by the person and the details of each purchase; and
(d) the quantity of honey sold by the person and the details of each sale; and
(e) the quantity of honey otherwise disposed of by the person and the details of each disposal; and
(f) the quantity of honey the person had on hand at the end of the month; and
(g) the amount of levy payable for the honey; and
(h) the amount of levy paid by the person for the honey; and
(i) the details of any certificate given to the first purchaser, buying agent or selling agent under paragraph 2(2)(c) of Schedule 14 to the Excise Levies Act.
(3) 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.
14 What records must be kept--producers, first purchasers, exporters or exporting agents
(1) A producer, first purchaser, exporter or exporting agent who exports honey in a month must keep records showing:
(a) the quantity of honey exported by the person; and
(b) the amount of charge payable for the honey; and
(c) the amount of charge paid by the person for the honey.
(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.
15 Exemption from record - keeping
Despite clauses 12, 13 and 14, a person is not required to keep records concerning the purchase or use of honey:
(a) for domestic purposes; or
(b) for other purposes not connected with:
(i) keeping bees; or
(ii) dealing in honey; or
(iii) using honey in the production of other goods.
16 Export entry for honey exported after lodgement of return
(1) If a person has an export entry for the export of honey made under section 114 of the Customs Act 1901 in the circumstances mentioned in subclause (2), the person must keep a copy of the export entry as part of the person's records for 2 years after the date on which the honey was exported.
(2) For subclause (1), the circumstances are:
(a) the person has lodged a return for honey sold under a contract of sale that provides for the honey:
(i) to be delivered to a place outside Australia; or
(ii) to be placed on board a ship or aircraft for export; and
(b) the person had not, when the return was lodged, placed the honey on board a ship or aircraft for export.
(3) An offence under subclause (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
A person may apply to the Administrative Appeals Tribunal for the review of a decision of the Secretary:
(a) refusing, under paragraph 11C(1)(a), to grant an exemption; or
(b) refusing, under paragraph 11D(1)(a), to continue an exemption.
Primary Industries Levies and Charges Collection Regulations 1991
Statutory Rules No. 196, 1991
made under the
Primary Industries Levies and Charges Collection Act 1991
Compilation No. 85
Compilation date: 11 April 2024
Includes amendments: F2024L00297
Registered: 16 April 2024
This compilation is in 4 volumes
Schedules 1-21
Volume 2: Schedule 22
Volume 3: Schedules 23-36
Volume 4: Schedule 37
Endnotes
Each volume has its own contents
About this compilation
This compilation
This is a compilation of the Primary Industries Levies and Charges Collection Regulations 1991 that shows the text of the law as amended and in force on 11 April 2024 (the compilation date ).
The notes at the end of this compilation (the endnotes ) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self - repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Schedule 22--Horticultural products
Part 1--Definitions
1.1 Definitions for Schedule 22
Part 2--Almonds
2.1 Application
2.2 Definitions for Part 2
2.3 What is a levy year
2.4 Who is a producer
2.5 When is charge or levy due for payment
2.6 Who must lodge a return
2.7 When must a return be lodged
2.8 What must be included in a return
2.9 What records must be kept
Part 3--Apples and pears
3.1 Application
3.2 Definitions for Part 3
3.3 What is a levy year
3.4 Who is a producer
3.5 When is charge or levy due for payment--people who lodge quarterly returns
3.6 Who must lodge a quarterly return
3.7 When must a quarterly return be lodged
3.8 What must be included in a quarterly return
3.9 When is charge or levy due for payment--people who lodge annual returns
3.10 Who must lodge an annual return
3.11 When must an annual return be lodged
3.12 What must be included in an annual return--producers
3.13 What must be included in an annual return--first purchasers and agents
3.14 What must be included in an annual return--persons who export apples or pears
3.15 Exemption from lodging quarterly returns
3.16 Form of application for exemption
3.17 Grant or refusal of exemption
3.18 Continuation of exemption
3.19 When must quarterly returns be lodged if exemption refused or not continued
3.20 Orders--specified amount
3.21 What records must be kept--producers
3.22 What records must be kept--first purchasers
3.23 What records must be kept--agents
3.24 What records must be kept--persons who export apples or pears
3.25 Review of decisions
Part 4--Avocados
4.1 Application
4.2 Definitions for Part 4
4.3 What is a levy year
4.3A What is not a process
4.3B Who is a processor
4.3C Liability of intermediaries--processors
4.4 Who is a producer
4.5 When is charge or levy due for payment--people who lodge quarterly returns
4.6 Who must lodge a quarterly return
4.7 When must a quarterly return be lodged
4.8 When is charge or levy due for payment--people who lodge annual returns
4.9 Who must lodge an annual return
4.10 When must an annual return be lodged
4.11 What must be included in a return
4.12 Exemption from lodging quarterly returns
4.13 Form of application for exemption
4.14 Grant or refusal of exemption
4.15 Continuation of exemption
4.16 When must quarterly returns be lodged if exemption not granted or continued
4.17 What records must be kept--producers
4.18 What records must be kept--first purchasers and buying agents
4.19 What records must be kept--exporters and exporting agents
4.20 What records must be kept--selling agents
4.20A What records must be kept--processors
4.21 Review of decisions
Part 5--Cherries
5.1 Application
5.2 Definitions for Part 5
5.3 What is a levy year
5.4 What is not a process
5.5 Who is a producer
5.6 When is charge or levy due for payment
5.7 Who must lodge a return
5.8 When must a return be lodged
5.9 What must be included in a return
5.10 What records must be kept
Part 6--Chestnuts
6.1 Application
6.2 Definitions for Part 6
6.3 What is a levy year
6.4 Who is a producer
6.5 Liability of intermediaries--exporting agents
6.6 When charge or levy is due for payment--persons who lodge quarterly returns
6.7 Persons who must lodge a quarterly return
6.8 When a quarterly return must be lodged
6.8A When charge or levy is due for payment--persons who lodge annual returns
6.8B Persons who must lodge an annual return
6.8C When an annual return must be lodged
6.9 What must be included in a return
6.9A Persons who may apply for exemption from lodging quarterly returns
6.9B Form of application for exemption
6.9C Grant or refusal of exemption
6.9D Continuation of exemption
6.9E When a quarterly return must be lodged if exemption refused
6.9F When a quarterly return must be lodged if exemption not continued
6.10 What records must be kept--producers
6.11 What records must be kept--first purchasers
6.12 What records must be kept--buying agents
6.13 What records must be kept--exporters
6.14 What records must be kept--exporting agents
6.15 What records must be kept--selling agents
6.16 Details of producer for records
Part 7--Citrus
7.1 Application
7.2 Definitions for Part 7
7.3 What is a levy year
7.4 Who is a producer
7.5 When is charge or levy due for payment--people who lodge quarterly returns
7.6 Who must lodge a quarterly return
7.7 When must a quarterly return be lodged
7.8 What must be included in a quarterly return--first purchasers and agents
7.9 What must be included in a quarterly return--persons who export citrus
7.10 When is charge or levy due for payment--people who lodge annual returns
7.11 Who must lodge an annual return
7.12 When must an annual return be lodged
7.13 What must be included in an annual return--producers
7.14 What must be included in an annual return--first purchasers and agents
7.15 What must be included in an annual return--persons who export citrus
7.16 Exemption from lodging quarterly returns
7.17 Form of application for exemption
7.18 Grant or refusal of exemption
7.19 Continuation of exemption
7.20 When must quarterly returns be lodged if exemption refused or not continued
7.21 Orders--specified amount
7.22 What records must be kept--producers
7.23 What records must be kept--first purchasers and buying agents
7.24 What records must be kept--selling agents
7.25 What records must be kept--persons who export citrus
7.26 Review of decisions
Part 8--Custard apples
8.1 Application
8.2 Definitions for Part 8
8.3 What is a levy year
8.3A What is not a process
8.3B Who is a processor
8.4 Who is a producer
8.5 When is charge or levy due for payment--people who lodge quarterly returns
8.6 Who must lodge a quarterly return
8.6A When must a quarterly return be lodged
8.6B When is charge or levy due for payment--people who lodge annual returns
8.6C Who must lodge an annual return
8.7 When must an annual return be lodged
8.8 What must be included in a return
8.8A Exemption from lodging quarterly returns
8.8B Form of application for exemption
8.8C Grant or refusal of exemption
8.8D Continuation of exemption
8.8E When must a quarterly return be lodged if exemption refused or not continued
8.9 What records must be kept
8.10 Review of decisions
Part 9--Dried vine fruits
9.1 Application
9.2 Definitions for Part 9
9.3 What is a levy year
9.4 Who is a processor
9.5 Who is a producer
9.6 Liability of intermediaries for charge--exporting agents
9.7 Liability of intermediaries--exemption for first purchasers, buying agents and selling agents
9.8 When is charge or levy due for payment--people who lodge monthly returns
9.9 Who must lodge a monthly return
9.10 When must a monthly return be lodged
9.11 When is charge or levy due for payment--people who lodge annual returns
9.12 Who must lodge an annual return
9.13 When must an annual return be lodged
9.14 What must be included in a return
9.15 Persons who may apply for exemption from lodging monthly returns
9.16 Form of application for exemption
9.17 Grant or refusal of exemption
9.18 Continuation of exemption
9.19 When must monthly returns be lodged if an exemption is not granted or continued
9.20 What records must be kept--producers
9.21 What records must be kept--first purchasers
9.22 What records must be kept--buying agents
9.23 What records must be kept--exporters and exporting agents
9.24 What records must be kept--selling agents
9.25 Review of decisions
Part 10--Macadamia nuts
10.1 Application
10.2 Definitions for Part 10
10.3 What is a levy year
10.4 What is not a process
10.5 Who is a processor
10.6 Who is a producer
10.7 Liability of intermediaries--processors
10.8 Liability of intermediaries--exporting agents
10.9 When is levy or charge due for payment
10.10 Who must lodge a return
10.11 When must a return be lodged
10.12 What must be included in a return
10.13 What records must be kept--producers
10.14 What records must be kept--exporters
10.15 What records must be kept--persons other than producers and exporters
Part 11--Nashi
11.1 Application
11.2 Definitions for Part 11
11.3 What is a levy year
11.4 Who is a producer
11.5 When is charge or levy due for payment--people who lodge quarterly returns
11.6 Who must lodge a quarterly return
11.7 When must a quarterly return be lodged
11.8 What must be included in a quarterly return
11.9 When is charge or levy due for payment--people who lodge annual returns
11.10 Who must lodge an annual return
11.11 When must an annual return be lodged
11.12 What must be included in an annual return--producers
11.13 What must be included in an annual return--first purchasers and agents
11.14 What must be included in an annual return--persons who export nashi
11.15 Exemption from lodging quarterly returns
11.16 Form of application for exemption
11.17 Grant or refusal of exemption
11.18 Continuation of exemption
11.19 When must quarterly returns be lodged if exemption refused or not continued
11.20 Orders--specified amount
11.21 What records must be kept--producers
11.22 What records must be kept--first purchasers
11.23 What records must be kept--agents
11.24 What records must be kept--persons who export nashi
11.25 Review of decisions
Part 12--Nursery products
12.1 Application
12.2 Definitions for Part 12
12.3 What is a levy year
12.4 Who is a producer
12.5 Containers are prescribed goods
12.6 When levy or an amount on account of levy is due for payment
12.7 Who must lodge a return
12.8 When must a return be lodged
12.9 What must be included in a return
12.10 What records must be kept
Part 13--Passionfruit
13.1 Application
13.2 Definitions for Part 13
13.3 What is a levy year
13.4 Who is a processor
13.5 Who is a producer
13.6 Liability of intermediaries--processors
13.7 Liability of intermediaries--exporting agents
13.8 When charge or levy is due for payment--persons who lodge quarterly returns
13.9 Persons who must lodge a quarterly return
13.10 When a quarterly return must be lodged
13.10A When charge or levy is due for payment--persons who lodge annual returns
13.10B Persons who must lodge an annual return
13.10C When an annual return must be lodged
13.11 What must be included in a return
13.12 What records must be kept
13.13 Exemption from lodging quarterly returns
13.14 Form of application for exemption
13.15 Grant or refusal of exemption
13.16 Continuation of exemption
13.17 When quarterly returns must be lodged if exemption refused or not continued
13.18 Review of decisions
Part 14--Potatoes
14.1 Application
14.2 Definitions for Part 14
14.3 What is a levy year
14.4 What is not a process
14.5 Who is a processor--unprocessed potatoes
14.6 Who is a producer--unprocessed potatoes
14.7 Who is a producer--processing potatoes
14.8 Liability of intermediaries--exporting agents
14.9 Liability of intermediaries--processors
14.10 When is charge or levy due for payment--people who lodge quarterly returns
14.11 Who must lodge a quarterly return
14.12 When must a quarterly return be lodged
14.13 When is levy or charge due for payment--people who lodge annual returns
14.14 Who must lodge an annual return
14.15 When must an annual return be lodged
14.16 What must be included in a return
14.17 Exemption from lodging quarterly returns
14.18 Form of application for exemption
14.19 Grant or refusal of exemption
14.20 Continuation of exemption
14.21 When must quarterly returns be lodged if exemption refused or not continued
14.22 What records must be kept--primary producers
14.23 What records must be kept--owners of processing potatoes
14.24 What records must be kept--persons who export potatoes
14.25 What records must be kept--first purchasers, agents and processors
14.26 Review of decisions
Part 15--Stone fruit
15.1 Application
15.2 Definitions for Part 15
15.3 What is a levy year
15.4 Who is a producer
15.5 Liability of intermediaries--exporting agents
15.6 When is charge or levy due for payment--people who lodge quarterly returns
15.7 Who must lodge a quarterly return
15.8 When must a quarterly return be lodged
15.9 When is levy or charge due for payment--people who lodge annual returns
15.10 Who must lodge an annual return
15.11 When must an annual return be lodged
15.12 What must be included in a return
15.13 Exemption from lodging quarterly returns
15.14 Form of application for exemption
15.15 Grant or refusal of exemption
15.16 Continuation of exemption
15.17 When must a quarterly return be lodged if exemption refused or not continued
15.18 What records must be kept
15.19 Review of decisions
Part 16--Strawberries
16.1 Application
16.2 Definitions for Part 16
16.3 What is a levy year
16.4 Time of purchase
16.5 Strawberry runners are prescribed goods or services
16.6 When is an amount on account of levy due for payment--sellers
16.7 When is an amount on account of levy due for payment--buyers
16.8 Notice that levy is payable
16.9 Who must lodge a return
16.10 When must a return be lodged
16.11 What must be included in a return
16.12 What records must be kept--sellers
16.13 What records must be kept--buyers
Part 17--Vegetables
17.1 Application
17.2 Definitions for Part 17
17.3 What is a levy year
17.4 What is not a process
17.5 Who is a producer
17.6 When is charge or levy due for payment--people who lodge quarterly returns
17.7 Who must lodge a quarterly return
17.8 When must a quarterly return be lodged
17.9 When is levy or charge due for payment--people who lodge annual returns
17.10 Who must lodge an annual return
17.11 When must an annual return be lodged
17.12 What must be included in a return
17.13 Exemption from lodging quarterly returns
17.14 Form of application for exemption
17.15 Grant or refusal of exemption
17.16 Continuation of exemption
17.17 When must a quarterly return be lodged if exemption refused or not continued
17.18 What records must be kept
17.19 Review of decisions
Part 18--Agaricus mushrooms
18.1 Application
18.2 Definitions for Part 18
18.3 What is a levy year
18.4 Time of purchase
18.5 Mushroom spawn are prescribed goods or services
18.6 When is an amount on account of levy due for payment--sellers
18.7 When is an amount on account of levy due for payment--buyers
18.8 When is levy due for payment--producers
18.8A Application for alternative payment method--large producers
18.8B Grant or refusal of application
18.8C Alternative payment method
18.9 Notice that levy is payable
18.10 Who must lodge a return
18.11 When must a return be lodged
18.12 What must be included in a quarterly return
18.13 What must be included in a monthly return
18.14 What records must be kept--sellers
18.15 What records must be kept--buyers
18.16 What records must be kept--producers
18.17 Review of decision
Part 19--Hard onions
19.1 Application
19.2 Definitions for Part 19
19.3 What is a levy year
19.4 Who is a producer
19.5 Liability of intermediaries--exporting agents
19.6 Liability of intermediaries--processors
19.7 When is charge or levy due for payment--people who lodge quarterly returns
19.8 Who must lodge a quarterly return
19.9 When must a quarterly return be lodged
19.10 When is charge or levy due for payment--people who lodge annual returns
19.11 Who must lodge an annual return
19.12 When must an annual return be lodged
19.13 What must be included in a return
19.14 Exemption from lodging quarterly returns
19.15 Form of application for exemption
19.16 Grant or refusal of exemption
19.17 Continuation of exemption
19.18 When must a quarterly return be lodged if exemption refused or not continued
19.19 What records must be kept
19.20 Review of decisions
Part 20--Table grapes
20.1 Application
20.2 Definitions for Part 20
20.3 What is a levy year
20.4 Who is a producer
20.5 Liability of intermediaries--exporting agents
20.6 When is charge or levy due for payment--people who lodge quarterly returns
20.7 Who must lodge a quarterly return
20.8 When must a quarterly return be lodged
20.9 When is charge or levy due for payment--people who lodge annual returns
20.10 Who must lodge an annual return
20.11 When must an annual return be lodged
20.12 What must be included in a return
20.13 What records must be kept--producers
20.14 What records must be kept--first purchasers and buying agents
20.15 What records must be kept--exporters and exporting agents
20.16 What records must be kept--selling agents
Part 21--Mangoes
21.1 Application
21.2 Definitions for Part 21
21.3 What is a levy year
21.4 What is not a process
21.5 Who is a producer
21.6 Liability of intermediaries--exporting agents
21.7 When is charge or levy due for payment--people who lodge quarterly returns
21.8 Who must lodge a quarterly return
21.9 When must a quarterly return be lodged
21.10 When is charge or levy due for payment--people who lodge annual returns
21.11 Who must lodge an annual return
21.12 When must an annual return be lodged
21.13 What must be included in a return
21.14 What records must be kept--producers
21.15 What records must be kept--first purchasers and buying agents
21.16 What records must be kept--exporters and exporting agents
21.17 What records must be kept--selling agents
Part 22--Papaya
22.1 Application
22.2 Definitions for Part 22
22.3 What is a levy year
22.4 What is not a process
22.5 Who is a processor
22.6 Who is a producer
22.7 Liability of intermediaries--exporting agents
22.8 Liability of intermediaries--processors
22.9 When is charge or levy due for payment--people who lodge quarterly returns
22.10 Who must lodge a quarterly return
22.11 When must a quarterly return be lodged
22.12 When is charge or levy due for payment--people who lodge annual returns
22.13 Who must lodge an annual return
22.14 When must an annual return be lodged
22.15 What must be included in a return
22.16 What records must be kept--producers
22.17 What records must be kept--first purchasers, agents and processors
22.18 What records must be kept--exporters and exporting agents
Part 23--Lychees
23.1 Application
23.2 Definitions for Part 23
23.3 What is a levy year
23.4 What is not a process
23.5 Who is a processor
23.6 Who is a producer
23.7 Liability of intermediaries--exporting agents
23.8 Liability of intermediaries--processors
23.9 When is charge or levy due for payment--people who lodge quarterly returns
23.10 Who must lodge a quarterly return
23.11 When must a quarterly return be lodged
23.12 When is charge or levy due for payment--people who lodge annual returns
23.13 Who must lodge an annual return
23.14 When must an annual return be lodged
23.15 What must be included in a return
23.16 What records must be kept--producers
23.17 What records must be kept--first purchasers, buying or selling agents and processors
23.18 What records must be kept--exporters and exporting agents
Part 24--Persimmons
24.1 Application
24.2 Definitions for Part 24
24.3 What is a levy year
24.4 Who is a producer
24.5 Liability of intermediaries--exporting agents
24.6 When is charge or levy due for payment--people who lodge quarterly returns
24.7 Who must lodge a quarterly return
24.8 When must a quarterly return be lodged
24.9 When is charge or levy due for payment--people who lodge annual returns
24.10 Who must lodge an annual return
24.11 When must an annual return be lodged
24.12 What must be included in a return
24.13 What records must be kept--producers
24.14 What records must be kept--first purchasers and buying agents
24.15 What records must be kept--exporters and exporting agents
24.16 What records must be kept--selling agents
Part 25--Rubus (raspberry, blackberry, etc)
25.1 Application
25.2 Definitions for Part 25
25.3 What is a levy year
25.4 What is not a process
25.5 Who is a producer
25.6 Liability of intermediaries--exporting agents
25.7 When is charge or levy due for payment--people who lodge quarterly returns
25.8 Who must lodge a quarterly return
25.9 When must a quarterly return be lodged
25.10 When is charge or levy due for payment--people who lodge annual returns
25.11 Who must lodge an annual return
25.12 When must an annual return be lodged
25.13 What must be included in a return
25.14 Exemption from lodging quarterly returns
25.15 Form of application for exemption
25.16 Grant or refusal of exemption
25.17 Continuation of exemption
25.18 When must a quarterly return be lodged if exemption refused or not continued
25.19 What records must be kept--producers
25.20 What records must be kept--first purchasers and buying agents
25.21 What records must be kept--exporters and exporting agents
25.22 What records must be kept--selling agents
25.23 Review of decisions
Part 26--Turf
26.1 Application
26.2 Definitions for Part 26
26.3 What is a levy year
26.4 Who is a producer
26.5 When is charge or levy due for payment--people who lodge quarterly returns
26.6 Who must lodge a quarterly return
26.7 When must a quarterly return be lodged
26.8 When is charge or levy due for payment--people who lodge annual returns
26.9 Who must lodge an annual return
26.10 When must an annual return be lodged
26.11 What must be included in a return
26.12 Exemption from lodging quarterly returns
26.13 Form of application for exemption
26.14 Grant or refusal of exemption
26.15 Continuation of exemption
26.16 When must quarterly returns be lodged if exemption refused or not continued
26.17 What records must be kept--producers
26.18 What records must be kept--exporters
26.19 Review of decisions
Part 27--Bananas
27.1 Application
27.2 Definitions for Part 27
27.3 What is a levy year
27.4 What is not a process
27.5 Who is a producer
27.6 When is levy due for payment--people who lodge quarterly returns
27.7 Who must lodge a quarterly return
27.8 When must a quarterly return be lodged
27.9 When is levy due for payment--people who lodge annual returns
27.10 Who must lodge an annual return
27.11 When must an annual return be lodged
27.12 What must be included in a return
27.13 Exemption from lodging quarterly returns
27.14 Form of application for exemption
27.15 Grant or refusal of exemption
27.16 Continuation of exemption
27.17 When must a quarterly return be lodged if exemption refused or not continued
27.18 What records must be kept--producers
27.19 What records must be kept--first purchasers and buying agents
27.20 What records must be kept--selling agents
27.21 Review of decisions
Part 28--Pineapples
28.1 Application
28.2 Definitions for Part 28
28.3 What is a levy year
28.4 What is not a process
28.5 Who is a processor
28.6 Liability of intermediaries--processors
28.7 Liability of intermediaries--exporting agents
28.8 Who is a producer
28.9 When is charge or levy due for payment--people who lodge quarterly returns
28.10 Who must lodge a quarterly return
28.11 When must a quarterly return be lodged
28.12 When is charge or levy due for payment--people who lodge annual returns
28.13 Who must lodge an annual return
28.14 When must an annual return be lodged
28.15 What must be included in a return
28.16 Exemption from lodging quarterly returns
28.17 Form of application for exemption
28.18 Grant or refusal of exemption
28.19 Continuation of exemption
28.20 When must quarterly returns be lodged if exemption refused or not continued
28.21 What records must be kept--producers
28.22 What records must be kept--first purchasers and buying agents
28.23 What records must be kept--exporters and exporting agents
28.24 What records must be kept--selling agents
28.25 What records must be kept--processors
28.26 Review of decisions
Part 29--Olives
29.1 Application
29.2 Definitions for Part 29
29.3 What is a levy year
29.4 What is not a process
29.5 Who is a producer
29.6 Who is a processor
29.7 Liability of intermediaries--processors
29.8 When is levy due for payment--annual return
29.9 Who must lodge an annual return
29.10 What must be included in an annual return
29.11 When must an annual return be lodged
29.12 What records must be kept
Part 30--Sweet potatoes
30.1 Application
30.2 Definitions for Part 30
30.3 What is a levy year
30.4 What is not a process
30.5 Who is a producer
30.6 When is charge or levy due for payment--people who lodge quarterly returns
30.7 Who must lodge a quarterly return
30.8 When must a quarterly return be lodged
30.9 When is charge or levy due for payment--people who lodge annual returns
30.10 Who must lodge an annual return
30.11 When must an annual return be lodged
30.12 What must be included in a return
30.13 Exemption from lodging quarterly returns
30.14 Form of application for exemption
30.15 Grant or refusal of exemption
30.16 Continuation of exemption
30.17 When must a quarterly return be lodged if exemption refused or not continued
30.18 What records must be kept
30.19 Review of decisions
30.20 Application and transitional matters
Part 31--Melons
31.1 Definitions for the purposes of this Part
31.2 What is a levy year
31.3 Who is a producer
31.4 Liability of intermediaries--exporting agents
31.5 When levy or charge is due for payment--people lodging quarterly returns
31.6 Who must lodge a quarterly return
31.7 When a quarterly return must be lodged
31.8 When levy or charge is due for payment--people lodging annual returns
31.9 Who must lodge an annual return
31.10 When an annual return must be lodged
31.11 What must be included in a return
31.12 Application for exemption from lodging a quarterly return
31.13 Form of application for exemption
31.14 Grant or refusal of exemption
31.15 Continuation of exemption
31.16 When quarterly return must be lodged if exemption refused or not continued
31.17 What records must be kept
31.18 Review of decisions