Commonwealth Consolidated Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES (NATIONAL RESIDUE SURVEY LEVIES) REGULATIONS 1998 - REG 81

  (1)   NRS customs levy on the export of honey is due for payment on the last day for lodging a quarterly return, or, if the person that is liable to pay the levy is exempt from lodging quarterly returns, the annual return, for the export under Schedule   21 to the Collection Regulations.

  (2)   NRS excise levy on honey is due for payment on the last day for lodging a quarterly return, or, if the person that is liable to pay the levy is exempt from lodging quarterly returns, the annual return, for the honey under Schedule   21 to the Collection Regulations.

Note:   For penalty for late payment, see s   15 of the Collection Act.