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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT (SEED COTTON) REGULATIONS 2017 (F2017L00296) - SCHEDULE 1

     

Primary Industries Levies and Charges Collection Regulations 1991

1  Regulation 8

Omit "Agriculture, Fisheries and Forestry", substitute "Agriculture and Water Resources".

2  At the end of Schedule 37

Add:

Part 12 -- Seed cotton

   

12.1   Application

                   This Part applies to seed cotton on which levy or charge is imposed.

12.2   Definitions

                   In this Part:

"charge " means charge of any of the following kinds:

                     (a)  charge imposed by clause 6.2 of Part 6 of Schedule 14 to the Customs Charges Regulations;

                     (b)  PHA charge imposed by clause 6.3 of Part 6 of Schedule 14 to the Customs Charges Regulations;

                     (c)  EPPR charge imposed by clause 6.4 of Part 6 of Schedule 14 to the Customs Charges Regulations.

"levy " means levy of any of the following kinds:

                     (a)  levy imposed by clause 10.2 of Part 10 of Schedule 27 to the Excise Levies Regulations;

                     (b)  PHA levy imposed by clause 10.3 of Part 10 of Schedule 27 to the Excise Levies Regulations;

                     (c)  EPPR levy imposed by clause 10.4 of Part 10 of Schedule 27 to the Excise Levies Regulations.

"seed cotton " means cotton seed with the natural fibrous hairs attached.

12.3   What is a levy year

                   For the purposes of the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for seed cotton.

12.4   Who is a producer

                   For the purposes of paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:

                     (a)  seed cotton is prescribed; and

                     (b)  the person who owns the seed cotton immediately before it is harvested is taken to be the producer of seed cotton on which levy is imposed; and

                     (c)  the person who owns the seed cotton immediately before it is exported is taken to be the producer of seed cotton on which charge is imposed.

12.5   Liability of intermediaries for charge--exporting agents

                   For the purposes of subsection 7(3) of the Collection Act, seed cotton on which charge is imposed is prescribed.

12.6   When levy or charge is due for payment

                   For the purposes of section 6 of the Collection Act, levy or charge payable on seed cotton for a month is due for payment:

                     (a)  if a return for the month is lodged within the period mentioned in clause 12.8--on the day the return is lodged; or

                     (b)  if a return for the month is not lodged within that period--on the last day of that period.

12.7   Who must lodge a return

             (1)  An intermediary in relation to a producer must lodge a return for a month if, in that month, the intermediary exports seed cotton harvested by the producer on which levy or charge is imposed.

             (2)  A producer must lodge a return for a month if, in that month:

                     (a)  the producer exports seed cotton on which levy or charge is imposed; and

                     (b)  there is no intermediary in relation to the producer in respect of the sale, purchase, receipt or export of the seed cotton.

12.8   When a return must be lodged

                   A return for a month must be lodged within 28 days after the end of the month to which the return relates.

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

12.9   What must be included in a return

             (1)  In addition to the information required by regulation 10, a return for a month must set out, in respect of the month:

                     (a)  for seed cotton on which levy is imposed that the person lodging the return harvested, purchased or sold during the month:

                              (i)  the quantity of seed cotton, in tonnes; and

                             (ii)  the amount of levy payable for the seed cotton; and

                            (iii)  the amount of levy (or the amount equal to the levy) paid by the person for the seed cotton; and

                            (iv)  the personal details of the person (if any) from whom the seed cotton is purchased or to whom the seed cotton is sold; and

                             (v)  if the seed cotton is sold by a selling agent--the personal details of the agent; and

                     (b)  for seed cotton on which charge is imposed that the person lodging the return exported during the month:

                              (i)  the quantity of seed cotton, in tonnes; and

                             (ii)  the amount of charge payable for the seed cotton; and

                            (iii)  the amount of charge (or the amount equal to the charge) paid by the person for the seed cotton; and

                            (iv)  if the seed cotton is sold by a selling agent or exported by an exporting agent--the personal details of the agent.

             (2)  For the purposes of paragraphs (1)(a)(iv) and (v) and (1)(b)(iv), the personal details are the following:

                     (a)  the full name and business address or residential address of the person, not being the address of a post office box or post office bag;

                     (b)  the person's ABN (if any);

                     (c)  if the person is a company, and the person does not have an ABN, the person's ACN.

12.10   What records must be kept

             (1)  A person required to lodge a return must keep records showing, for each month in which a return is required to be lodged:

                     (a)  the quantity, in tonnes, of seed cotton harvested, bought, sold or exported by the person; and

                     (b)  the amount of levy or charge payable for that quantity; and

                     (c)  the amount of levy or charge paid by the person for that quantity; and

                     (d)  the personal details of the person (if any) from whom the seed cotton is purchased or to whom the seed cotton is sold; and

                     (e)  if the seed cotton is sold by a selling agent or exported by an exporting agent--the personal details of the agent; and

                      (f)  copies of bills of lading or similar documents showing details of the export of the seed cotton; and

                     (g)  the date on which each consignment of seed cotton is entered for export; and

                     (h)  a copy of the return.

             (2)  A producer who harvests seed cotton on which levy is imposed, and who is not required to lodge a return in relation to that seed cotton, must keep records showing, in respect of the seed cotton harvested:

                     (a)  the quantity, in tonnes, of seed cotton harvested; and

                     (b)  the amount of levy payable for that quantity; and

                     (c)  the amount of levy deducted by an intermediary in relation to the producer from an amount paid by the producer to the intermediary for that quantity; and

                     (d)  the personal details of the person (if any) to whom the seed cotton is sold; and

                     (e)  if the seed cotton is sold by a selling agent or exported by an exporting agent--the personal details of the agent.

             (3)  For the purposes of paragraphs (1)(d) and (e) and (2)(d) and (e), the personal details are the following:

                     (a)  the full name and business address or residential address of the person, not being the address of a post office box or post office bag;

                     (b)  the person's ABN (if any);

                     (c)  if the person is a company, and the person does not have an ABN, the person's ACN.



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