Commonwealth Consolidated Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES (NATIONAL RESIDUE SURVEY LEVIES) REGULATIONS 1998 - REG 157

    A person who lodges a return under Part   10 of Schedule   22 to the Collection Regulations must include in the return:

  (a)   if the return relates to the export of macadamia nuts -- details of:

  (i)   the amount of NRS customs levy payable by the person on the nuts; and

  (ii)   the amount of NRS customs levy paid by the person on the nuts; and

  (b)   details of:

  (i)   the amount of any NRS excise levy payable by the producer on the nuts that the return is about; and

  (ii)   the amount of any NRS excise levy paid by the producer on the nuts.

Note:   For offences in relation to returns, see section   24 of the Collection Act.