Commonwealth Numbered Regulations

1991 No. 208 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (HORTICULTURAL EXPORT CHARGE) REGULATIONS - REG 13

13. (1) If a person who has been exempted from lodging monthly returns for a
calendar year lodges an annual return for that year, the Secretary must
consider whether to continue the exemption for the following calendar year.

(2) When considering whether to continue a person's exemption, the Secretary
must have regard to:

   (a)  the amount of the person's liability under subsection 7 (3) of the
        Collection Act in the previous calendar year; and

   (b)  any information that is available to the Secretary about the amount of
        the liability that the person will be likely to incur in the following
        calendar year.

(3) Within 14 days after a person granted an exemption for a calendar year
lodges an annual return for that year, the Secretary must:

   (a)  decide whether or not to continue the exemption for the following
        calendar year; and

   (b)  give the person written notice of the decision addressed to person at
        the address of the person last notified to the Secretary.