Commonwealth Numbered Regulations

1995 No. 245 PRAWN EXPORT PROMOTION LEVIES AND CHARGES REGULATIONS - REG 11

11. (1) Subject to subregulation (2), a person who is liable to pay charge on
sea-caught prawns, parts of sea-caught prawns or sea-caught prawn products
exported during a financial year must lodge, at the office of the appropriate
person, a return:

   (a)  for the period that begins on 1 July in a year and ends on 31
        December-on or before 28 January in the following year; or

   (b)  for the period that begins on 1 January in a year and ends on 30
        June-on or before 28 July in that year.

(2) If subregulation 7 (2) applies to the person in relation to a period
referred to in paragraph (1) (a):

   (a)  that paragraph does not apply to the person in relation to that
        period; and

   (b)  paragraph (1) (b) applies to the person as if, in that paragraph:

        (i)    the reference to the period that begins on 1 January in a year
               and ends on 30 June were a reference to the financial year; and

        (ii)   the reference to 28 July were a reference to 28 July
               immediately following the financial year.

(3) The return must:

   (a)  set out all the particulars listed in regulation 10 for the period to
        which it relates; and

   (b)  include a declaration:

        (i)    signed by the exporter or by a person authorised by the
               exporter; or

        (ii)   if the exporter is a company-signed by an individual authorised
               by the company; that the particulars set out in the return are
               correct in every material particular.

(4) If a change occurs in any circumstances in consequence of which
information given becomes inaccurate, the exporter must advise the appropriate
person within 28 days of the change.

(5) In this regulation, "appropriate person", in relation to a person who is
liable to pay charge, means:

   (a)  if, under subsection 12 (3) of the Export Promotion Act, the person
        must pay charge to a collecting organisation-that organisation; or

   (b)  in any other case-the Secretary. (NOTE: There may be a penalty if a
        person fails to lodge a return-see section 22 of the Export Promotion
        Act.)