Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(regulation 9)
This Schedule applies to leviable coarse grain.
In this Schedule:
"leviable coarse grain" has the meaning given in clause 1 of Schedule 4 to the Excise Levies Act.
"levy" means levy of any of the following kinds:
(a) levy imposed under Schedule 4 to the Excise Levies Act;
(b) EPPR levy imposed under Schedule 4 to the Excise Levies Regulations;
(c) PHA levy imposed under Schedule 4 to the Excise Levies Regulations.
"purchaser" means a first purchaser, receiver or buying agent.
"value" means sale value as defined in Schedule 4 to the Excise Levies Regulations.
For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for leviable coarse grain.
For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed for leviable coarse grains:
(a) treatment with a pesticide or another preserving agent before or during storage;
(b) grading solely for seed purposes.
Leviable coarse grain is declared to be a collection product 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 subs 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.
6 Liability of intermediaries for levy--receivers and processors
Leviable coarse grain is a product to which paragraphs 7(2)(a) and (b) of the Collection Act apply.
Note: Paragraphs 7(2)(a) and (b) of the Collection Act provide that a receiver of a product or 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 those paragraphs apply, is liable to pay, for the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by s 15 of the Collection Act.
7 When is levy due for payment
For section 6 of the Collection Act, levy payable on leviable coarse grain is due for payment:
(a) if a return is lodged within the period mentioned in clause 9 of this Schedule--on the day that the return is lodged; or
(b) if a return is not lodged within the period mentioned in clause 9 of this Schedule--on the last day of that period.
Note: For penalty for late payment, see s 15 of the Collection Act.
(1) A producer must lodge a return for a quarter if, in that quarter, he or she processed or exported leviable coarse grain, other than grain to which subclause 5(3) of Schedule 4 to the Excise Levies Act applies.
(2) A purchaser must lodge a return for a quarter if, in that quarter, he or she took delivery of leviable coarse grain for a purpose other than storage for the producer.
(3) A selling agent must lodge a return for a quarter if, in that quarter, he or she sold leviable coarse grain for a producer.
Note 1: Paragraph (b) of the meaning of producer in subs 4(1) of the Collection Act provides that, for leviable coarse grain on which levy is imposed, producer means:
(a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested--the person who would have owned the product but for the marketing law; or
(b) if para (a) does not apply--the person who owns the product immediately after it is harvested.
Note 2: For offences in relation to returns, see section 24 of the Collection Act.
9 When must a return be lodged
A return 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.
10 What must be included in a return
(1) In addition to the information required by regulation 10, a return for a quarter must set out:
(a) the type or types of leviable coarse grain to which the return relates; and
(b) the total amount of levy payable on all leviable coarse grain to which the return relates; and
(c) all the particulars mentioned in subclauses (2), (3) and (4) that are applicable to the person lodging the return.
(2) The particulars to be included in a return lodged by a producer of leviable coarse grain for a quarter are:
(a) the quantity and value of each kind of leviable coarse grain (except leviable coarse grain to which subclause 5(3) of Schedule 4 to the Excise Levies Act applies) exported or processed in the quarter; and
(b) the amount of levy payable on each type of leviable coarse grain that the producer processed or exported in the quarter.
(3) The particulars to be included in a return lodged by a purchaser of leviable coarse grain for a quarter are:
(a) the quantity in tonnes, and value, of each type of leviable coarse grain (other than grain delivered for storage for the producer) delivered to the purchaser in the quarter; and
(b) the amount of levy payable on each type of leviable coarse grain delivered to the purchaser in the quarter.
(4) The particulars to be included in a return lodged by a selling agent for a quarter are:
(a) the quantity in tonnes, and value, of each type of leviable coarse grain sold by the selling agent for a producer in the quarter; and
(b) the amount of levy payable on each type of leviable coarse grain sold by the selling agent for a producer in the quarter.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(1) A producer who sells, processes or exports leviable coarse grain must keep, or cause to be kept, records showing, for each quarter, the quantity and value of:
(a) each type of leviable coarse grain sold, processed or exported; and
(b) each type of leviable coarse grain kept by the producer for his or her domestic use.
(2) A purchaser of leviable coarse grain must keep, or cause to be kept, records showing:
(a) the quantity, value and source of each type of leviable coarse grain delivered to the purchaser in each quarter; and
(b) the amount, if any, deducted under subsection 8(1) of the Collection Act from a payment made to a producer, for an amount of levy.
(3) A selling agent who sells leviable coarse grain must keep, or cause to be kept, records showing:
(a) the quantity, value and source of each type of leviable coarse grain sold by the selling agent for a producer in each quarter; and
(b) the amount, if any, deducted under subsection 8(1) of the Collection Act from a payment made to a producer, for an amount of levy.
(4) An offence under subclause (1), (2) or (3) 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.