Commonwealth Numbered Regulations

1986 No. 163 GRAPE RESEARCH LEVY COLLECTION REGULATIONS - REG 4

4. (1) A processor of a processing establishment shall, in respect of leviable
goods delivered to that processing establishment, furnish to the Secretary or
a person authorized in writing by the Secretary for the purposes of this
sub-regulation a return containing the prescribed particulars not later than
the day on which, under the Act, levy imposed on leviable goods becomes due
and payable.

(2) A return under this regulation shall contain the prescribed particulars in
respect of each processing establishment of which the person furnishing the
return is the proprietor.
(3) In this regulation, "prescribed particulars" means-

   (a)  the full name and address of the person furnishing the return;

   (b)  the full name and address of each processing establishment to which
        the return relates;

   (c)  the year to which the return relates;

   (d)  the number of tonnes of fresh grapes delivered during that year to
        each processing establishment to which the return relates;

   (e)  the number of tonnes of dried grapes delivered during that year to
        each processing establishment to which the return relates;

   (f)  the number of litres of single strength grape juice delivered during
        that year to each processing establishment to which the return
        relates;

   (g)  the strengths of concentrated grape juice delivered during that year
        to each processing establishment to which the return relates and the
        number of litres of each strength;

   (h)  the number of tonnes that is the fresh grape equivalent of the dried
        grapes referred to in paragraph (e);

   (j)  the number of tonnes that is the fresh grape equivalent of the single
        strength grape juice referred to in paragraph (f);

   (k)  the number of tonnes that is the fresh grape equivalent of the
        concentrated grape juice referred to in paragraph (g);

   (l)  the total number of tonnes that is the fresh grape equivalent of the
        dried grapes, single-strength grape juice and concentrated grape juice
        referred to in paragraphs (e), (f) and (g);

   (m)  the amount of levy payable-

        (i)    in the case of fresh grapes;

        (ii)   in the case of dried grapes; and

        (iii)  in the case of grape juice; and

   (n)  the total amount of levy payable in respect of all processing
        establishments to which the return relates.

(4) A return under this regulation shall contain a declaration, signed by the
person furnishing the return or his or her authorised agent, stating that the
information furnished in the return is true and correct.