Commonwealth Numbered Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 1999 (NO. 1) 1999 NO. 303 - SCHEDULE 1

(regulation 3)

[1] Before regulation 1

insert

Reader's guide

How to use these Regulations

1. This Note is not part of these Regulations and does not have any legal force. It is intended only to be helpful in reading these Regulations. It is not intended to take the place of these Regulations or the Acts.

What these Regulations do

2. The Primary Industries Levies and Charges Collection Act 1991 (the Collection Act ) sets out the basic reporting and levy collection arrangements for all levies and charges on primary products. These Regulations set out the collection details for levy and charge for each of the commodities mentioned in the Primary Industries (Excise) Levies Act 1999 (the Excise Levies Act ) and Primary Industries (Customs) Charges Act 1999 (the Customs Charges Act ).

How these Regulations are arranged

3. These Regulations are made up of preliminary provisions and 36 Schedules. Schedule 1 is the form of a warrant. Each of Schedules 2 to 36 contain the collection details for a commodity or class of commodities on which levy or charge is imposed by the Customs Charges Act and Excise Levies Act. Schedules 2 to 36 are arranged in alphabetical order.

4. Some schedule numbers have been left unused for the insertion of those Schedules in the future. Schedule 22 will deal with horticultural products, with a Part for each product. There are Notes in the Regulations explaining what the unused Schedules and Parts will cover.

What other legislation needs to be read?

The Customs Charges Act

5. The Customs Charges Act imposes customs charge on primary industries commodities. The funds raised by the imposition of the charges are distributed to research, marketing and industry bodies for each primary industry commodity.

6. The Customs Charges Act is made up of preliminary provisions and 14 Schedules. Each of Schedules 1 to 13 imposes particular kinds of levies on a particular primary industry commodity or class of commodities. Schedule 14 allows the regulations to impose customs charges.

7. It is intended that regulations will be made under the Customs Charges Act. The planned regulations will be called the Primary Industries (Customs) Charges Regulations 1999 (the Customs Charges Regulations ). The Customs Charges Regulations will set out the rates of charge and other details that are necessary for the administration of the charges.

The Excise Levies Act and Excise Levies Regulations

8. The Excise Levies Act authorises the imposition of primary industries levies that are duties of excise. The funds raised by the imposition of the levies are distributed to research, marketing and industry bodies for each primary industry commodity.

9. The Excise Levies Act is made up of preliminary provisions and 27 Schedules. Each of Schedules 1 to 26 imposes particular kinds of levies on a primary industry commodity or class of commodities. Schedule 27 allows the regulations to impose levies on primary industry products.

10. The Primary Industries (Excise) Levies Regulations 1999 (the Excise Levies Regulations ) set out the rates of levy and other details that are necessary for the administration of the levies imposed by the Excise Levies Act. The Excise Levies Regulations are made up of preliminary provisions and 26 Schedules. Each of the Schedules prescribes details for a commodity or class of commodities. The Schedule number for a commodity or class of commodities in the Excise Levies Regulations is the same as the Schedule number for that commodity or class of commodities in the Excise Levies Act.

The National Residue Survey Levies legislation

11. The National Residue Survey is a program to monitor, and report on, the level of contaminants in food products produced in Australia, or exported from Australia. The program is funded by levies on the products.

12. The National Residue Survey Levies legislation is made up of the National Residue Survey (Customs) Levy Act 1998 , the National Residue Survey (Excise) Levy Act 1998 , the National Residue Survey Administration Act 1992 , the Collection Act and the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 (the NRS Levies Regulations ).

13. The first 2 Acts impose the levies, and the third Act sets up the Reserve into which the levies are paid and provides for the distribution of money from the Reserve. The NRS Levies Regulations set out certain matters that are necessary for the administration of the levies that fund the National Residue Survey scheme.

[2] Regulation 1

substitute

These Regulations are the Primary Industries Levies and Charges Collection Regulations 1991 .

[3] Regulation 2, after definition of Collection Act

insert

"Customs Charges Act" means the Primary Industries (Customs) Charges Act 1999 .

"Customs Charges Regulations" means the Primary Industries

(Customs)

Charges Regulations 1999 .

"Excise Levies Act" means the Primary Industries (Excise) Levies Act 1999 .

"Excise Levies Regulations" means the Primary Industries

(Excise)

Levies Regulations 1999 .

"lodge" means lodge at the office of the Secretary to the Department in Canberra.

"quarter" means a period of 3 months ending on the last day of March, June, September or December.

"return" means a periodic return that is required to be lodged under a Schedule or Part of a Schedule.

Note 1
Many of the terms used in these Regulations are defined in the Collection Act.
Note 2
Other terms may be defined in a Schedule or a Part for that Schedule or Part only.

[4] Regulation 3

substitute

(1)

Amounts of levy or charge or other amounts payable to the Commonwealth under the following legislation must be paid to the Collector of Public Moneys at the office of the Secretary to the Department in Canberra:

(a)

the Collection Act;

(b)

an associated Act;

(c)

a regulation made under an Act mentioned in paragraph (a) or (b).

(2)

However, if a collection agreement under section 10 or 11 of the Collection Act is in force for a collection product, amounts of levy or charge or other amounts payable to the Commonwealth under the legislation mentioned in subregulation (1) for that product must be paid in accordance with that agreement.

[5] Regulation 6

omit

the Schedule.

insert

Schedule 1.

[6] Regulation 8

omit

Department of Primary Industries and Energy

insert

Department of Agriculture, Fisheries and Forestry

[7] After regulation 8

insert

Schedules 2 to 36 have effect.

(1)

A return must include a declaration, signed by the person lodging the return, that the particulars set out in the return are correct in every essential detail.

(2)

A return must contain the following details:

(a)

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

(b)

if the person lodging the return has a post office box address or post office bag address — that address; and

(c)

the period to which the return relates.

(3)

If the person lodging a return has an Australian Business Number, a return must include that number.

(4)

If the person lodging a return is a company, and the person does not have an Australian Business Number, a return must include the person's Australian Company Number under the Corporations Law.

(5)

A Schedule or Part of a Schedule may specify other information that must be included in a return.

(1)

A return must be lodged at the office of the Secretary to the Department in Canberra.

(2)

However, if a collection agreement under section 10 or 11 of the Collection Act is in force for a collection product, a return for that product must be lodged in accordance with that agreement.

A person who is required to keep records for a commodity under a Schedule or Part of a Schedule must keep the records for 5 years after the later of:

(a)

the last day for lodging a return for the commodity; or

(b)

the day that the return was lodged.

Penalty:
10 penalty units.

[8] Schedule, heading

substitute

(regulation 6)

[9] After Schedule 1, as amended by item [8]

insert

Note
Schedule numbers 2 to 7 intentionally not used.
* Schedule 2 will deal with beef production. For the current collection details for beef production, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .
* Schedule 3 will deal with buffaloes. For the current collection details for buffaloes, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.
* Schedule 4 will deal with buffalo slaughter. For the current collection details for buffalo slaughter, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .
* Schedule 5 will deal with cattle exporters. For the current collection details for cattle exporters, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .
* Schedule 6 will deal with cattle producers. For the current collection details for cattle producers see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .
* Schedule 7 will deal with cattle transactions. For the current collection details for cattle transactions, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .

(regulation 9)

1 Application

This Schedule applies to leviable coarse grain.

2 Definitions for Schedule 8

In this Schedule:

"leviable coarse grain" has the meaning given in clause 1 of Schedule 4 to the Excise Levies Act.

"levy" means levy imposed under Schedule 4 to the Excise Levies Act.

"purchaser" means a first purchaser, receiver or buying agent.

"value" means sale value as defined in Schedule 4 to the Excise Levies Regulations.

3 What is a levy year

For the definition of levy year in subsection 4 (1) of the Collection Act, a financial year is prescribed for leviable coarse grain.

4 What is not a process

For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for leviable coarse grains:

(a)

treatment with a pesticide or another preserving agent before or during storage;

(b)

grading solely for seed purposes.

5 Who is a processor

Leviable coarse grain is declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note
Paragraph (a) of the definition of processor in subs 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co-operative, board or authority that produces the product.

6 Liability of intermediaries for levy — receivers and processors

Leviable coarse grain is a product to which paragraphs 7 (2) (a) and (b) of the Collection Act apply.

Note
Paragraphs 7 (2) (a) and (b) of the Collection Act provide that a receiver of a product or a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which those paragraphs apply, is liable to pay, for the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by s 15 of the Collection Act.

7 When is levy due for payment

For section 6 of the Collection Act, levy payable on leviable coarse grain is due for payment:

(a)

if a return is lodged within the period mentioned in section 9 — on the day that the return is lodged; or

(b)

if a return is not lodged within the period mentioned in section 9 — on the last day of that period.

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

8 Who must lodge a return

(1)

A producer must lodge a return for a quarter if, in that quarter, he or she processed or exported leviable coarse grain, other than grain to which subclause 5 (3) of Schedule 4 to the Excise Levies Act applies.

(2)

A purchaser must lodge a return for a quarter if, in that quarter, he or she took delivery of leviable coarse grain for a purpose other than storage for the producer.

(3)

A selling agent must lodge a return for a quarter if, in that quarter, he or she sold leviable coarse grain for a producer.

Note 1
Paragraph (b) of the meaning of producer in subs 4 (1) of the Collection Act provides that, for leviable coarse grain on which levy is imposed, producer means:

(a)

where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or

(b)

if para (a) does not apply — the person who owns the product immediately after it is harvested.

Note 2
For penalty, see s 24 of the Collection Act.

9 When must a return be lodged

A return must be lodged within 28 days after the end of the quarter to which it relates.

Note
For penalty, see s 24 of the Collection Act.

10 What must be included in a return

(1)

In addition to the information required by regulation 10, a return for a quarter must set out:

(a)

the type or types of leviable coarse grain to which the return relates; and

(b)

the total amount of levy payable on all leviable coarse grain to which the return relates; and

(c)

all the particulars mentioned in subsections (2), (3) and (4) that are applicable to the person lodging the return.

(2)

The particulars to be included in a return lodged by a producer of leviable coarse grain for a quarter are:

(a)

the quantity and value of each kind of leviable coarse grain (except leviable coarse grain to which subclause 5 (3) of Schedule 4 to the Excise Levies Act applies) exported or processed in the quarter; and

(b)

the amount of levy payable on each type of leviable coarse grain that the producer processed or exported in the quarter.

(3)

The particulars to be included in a return lodged by a purchaser of leviable coarse grain for a quarter are:

(a)

the quantity in tonnes, and value, of each type of leviable coarse grain (other than grain delivered for storage for the producer) delivered to the purchaser in the quarter; and

(b)

the amount of levy payable on each type of leviable coarse grain delivered to the purchaser in the quarter.

(4)

The particulars to be included in a return lodged by a selling agent for a quarter are:

(a)

the quantity in tonnes, and value, of each type of leviable coarse grain sold by the selling agent for a producer in the quarter; and

(b)

the amount of levy payable on each type of leviable coarse grain sold by the selling agent for a producer in the quarter.

Note
For penalty, see s 24 of the Collection Act.

11 What records must be kept

(1)

A producer who sells, processes or exports leviable coarse grain must keep, or cause to be kept, records showing, for each quarter, the quantity and value of:

(a)

each type of leviable coarse grain sold, processed or exported; and

(b)

each type of leviable coarse grain kept by the producer for his or her domestic use.

Penalty:
10 penalty units.

(2)

A purchaser of leviable coarse grain must keep, or cause to be kept, records showing:

(a)

the quantity, value and source of each type of leviable coarse grain delivered to the purchaser in each quarter; and

(b)

the amount, if any, deducted under subsection 8 (1) of the Collection Act from a payment made to a producer, for an amount of levy.

Penalty:
10 penalty units.

(3)

A selling agent who sells leviable coarse grain must keep, or cause to be kept, records showing:

(a)

the quantity, value and source of each type of leviable coarse grain sold by the selling agent for a producer in each quarter; and

(b)

the amount, if any, deducted under subsection 8 (1) of the Collection Act from a payment made to a producer, for an amount of levy.

Penalty:
10 penalty units.

Note
Schedule numbers 9 to 18 intentionally not used.
* Schedule 9 will deal with cotton. For the current collection details for cotton, see the Primary Industries Levies and Charges Collection (Cotton) Regulations.
* Schedule 10 will deal with dairy produce. For the current collection details for dairy produce, see the Primary Industries Levies and Charges Collection (Dairy) Regulations.
* Schedule 11 will deal with deer. For the current collection details for deer, see the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.
* Schedule 12 will deal with deer slaughter. For the current collection details for deer slaughter, see the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.
* Schedule 13 will deal with deer velvet. For the current collection details for deer velvet, see the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.
* Schedule 14 will deal with dried fruits. For the current collection details for dried fruits, see the Primary Industries Levies and Charges Collection (Dried Fruits) Regulations.
* Schedule 15 will deal with forest industries export. For the current collection details for forest industries export, see the Primary Industries Levies and Charges Collection (Forest and Wood Products) Regulations.
* Schedule 16 will deal with forest industries import. For the current collection details for forest industries import, see the Primary Industries Levies and Charges Collection (Forest and Wood Products) Regulations.
* Schedule 17 will deal with forest industries products. For the current collection details for forest industries products, see the Primary Industries Levies and Charges Collection (Forest and Wood Products) Regulations.
* Schedule 18 will deal with goat fibre. For the current collection details for goat fibre, see the Primary Industries Levies and Charges Collection (Goat Fibre) Regulations.

(regulation 9)

1 Application

This Schedule applies to leviable grain legumes.

2 Definitions for Schedule 19

In this Schedule:

"leviable grain legumes" has the meaning given in clause 1 of Schedule 12 to the Excise Levies Act.

"levy" means levy imposed under Schedule 12 to the Excise Levies Act.

"purchaser" means a first purchaser, receiver or buying agent.

"value" means sale value as defined in Schedule 12 to the Excise Levies Regulations.

3 What is a levy year

For the definition of levy year in subsection 4 (1) of the Collection Act, a financial year is prescribed for leviable grain legumes.

4 What is not a process

For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for leviable grain legumes:

(a)

treatment with a pesticide or another preserving agent before or during storage;

(b)

grading solely for seed purposes.

5 Who is a processor

Leviable grain legumes are declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note
Paragraph (a) of the definition of processor in subs 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co-operative, board or authority that produces the product.

6 Liability of intermediaries for levy — receivers and processors

Leviable grain legumes are a product to which paragraphs 7 (2) (a) and (b) of the Collection Act apply.

Note
Paragraphs 7 (2) (a) and (b) of the Collection Act provide that a receiver of a product or a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which those paragraphs apply, is liable to pay, for the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer, and any penalty for late payment imposed by s 15 of the Collection Act.

7 When is levy due for payment

For section 6 of the Collection Act, levy imposed on leviable grain legumes is due for payment:

(a)

if a return is lodged within the period mentioned in section 9 — on the day the return is lodged; or

(b)

if a return is not lodged within the period mentioned in section 9 — on the last day of that period.

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

8 Who must lodge a return

(1)

A producer must lodge a return for a quarter if, in that quarter, he or she processed or exported leviable grain legumes, other than grain legumes to which subclause 5 (3) of Schedule 12 to the Excise Levies Act applies.

(2)

A purchaser must lodge a return for a quarter if, in that quarter, he or she took delivery of leviable grain legumes for a purpose other than storage for the producer.

(3)

A selling agent must lodge a return for a quarter if, in that quarter, he or she sold leviable grain legumes for a producer.

Note 1
Paragraph (b) of the meaning of producer in subs 4 (1) of the Collection Act provides that, for leviable grain legumes on which levy is imposed, "producer" means:

(a)

where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or

(b)

if para (a) does not apply — the person who owns the product immediately after it is harvested.

Note 2
For penalty, see s 24 of the Collection Act.

9 When must a return be lodged

A return must be lodged within 28 days after the end of the quarter to which it relates.

Note
For penalty, see s 24 of the Collection Act.

10 What must be included in a return

(1)

In addition to the information required by regulation 10, a return for a quarter must set out:

(a)

the type or types of leviable grain legumes to which the return relates; and

(b)

the total amount of levy payable on all leviable grain legumes to which the return relates; and

(c)

all the particulars mentioned in subsections (2), (3) and (4) that are applicable to the person lodging the return.

(2)

The particulars to be included in a return lodged by a producer of leviable grain legumes are:

(a)

the quantity and value of each type of leviable grain legume (except leviable grain legumes to which subclause 5 (4) of Schedule 12 to the Excise Levies Act applies) exported or processed in the quarter; and

(b)

the amount of levy payable on each type of leviable grain legume that the producer exported or processed in the quarter.

(3)

The particulars to be included in a return lodged by a purchaser of leviable grain legumes for a quarter are:

(a)

the quantity in tonnes, and value, of each type of leviable grain legumes (other than grain legumes delivered for storage for the producer) delivered to the purchaser in the quarter; and

(b)

the amount of levy payable on each type of leviable grain legumes delivered to the purchaser in the quarter.

(4)

The particulars to be included in a return lodged by a selling agent for a quarter are:

(a)

the quantity in tonnes, and value, of each type of leviable grain legumes sold by the selling agent for a producer in the quarter; and

(b)

the amount of levy payable on each type of leviable grain legumes sold by the selling agent for a producer in the quarter.

Note
For penalty, see s 24 of the Collection Act.

11 What records must be kept

(1)

A producer who sells, processes or exports leviable grain legumes must keep, or cause to be kept, records showing, for each quarter, the quantity and value of:

(a)

each type of leviable grain legumes sold, processed or exported; and

(b)

each type of leviable grain legumes kept by the producer for his or her domestic use.

Penalty:
10 penalty units.

(2)

A purchaser of leviable grain legumes must keep, or cause to be kept, records showing:

(a)

the quantity, value and source of each type of leviable grain legumes delivered to the purchaser in each quarter; and

(b)

the amount, if any, deducted under subsection 8 (1) of the Collection Act from a payment made to a producer, for an amount of levy.

Penalty:
10 penalty units.

(3)

A selling agent who sells leviable grain legumes must keep, or cause to be kept, records showing:

(a)

the quantity, value and source of each type of leviable grain legumes sold by the selling agent for a producer in each quarter; and

(b)

the amount, if any, deducted under subsection 8 (1) of the Collection Act from a payment made to a producer, for an amount of levy.

Penalty:
10 penalty units.

Note 1
Schedule numbers 20 and 21 intentionally not used.
* Schedule 20 will deal with grapes. For the current collection details for grapes, see the Primary Industries Levies and Charges Collection (Grape Research) Regulations.
* Schedule 21 will deal with honey. For the current collection details for honey, see the Primary Industries Levies and Charges Collection (Honey) Regulations.
Note 2
Schedule number 22 intentionally not used. Schedule 22 will deal with horticultural products.
* Part 1 of Schedule 22 will contain definitions for the Schedule.
* Part 2 will deal with almonds. For the current collection details for almonds, see the Primary Industries Levies and Charges Collection (Almonds) Regulations.
* Part 3 will deal with apples and pears. For the current collection details for apples and pears see the Primary Industries Levies and Charges Collection (Apple and Pear) Regulations.
* Part 4 will deal with avocados. For the current collection details for avocados, see the Primary Industries Levies and Charges Collection (Avocado) Regulations.
* Part 5 will deal with cherries. For the current collection details for cherries, see the Primary Industries Levies and Charges Collection (Cherry) Regulations.
* Part 6 will deal with chestnuts. For the current collection details for chestnuts, see the Primary Industries Levies and Charges Collection (Chestnut) Regulations.
* Part 7 will deal with citrus. For the current collection details for citrus, see the Primary Industries Levies and Charges Collection (Citrus) Regulations.
* Part 8 will deal with custard apples. For the current collection details for custard apples, see the Primary Industries Levies and Charges Collection (Custard Apples) Regulations.
* Part 9 will deal with dried vine fruits. For the current collection details for dried vine fruits, see the Primary Industries Levies and Charges Collection (Dried Vine Fruits) Regulations.
* Part 10 will deal with macadamia nuts. For the current collection details for macadamia nuts, see the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992 .
* Part 11 will deal with nashi. For the current collection details for nashi, see the Primary Industries Levies and Charges Collection (Nashi) Regulations .
* Part 12 will deal with nursery products. For the current collection details for nursery products, see the Primary Industries Levies and Charges Collection (Nursery Products) Regulations.
* Part 13 will deal with passionfruit. For the current collection details for passionfruit, see the Primary Industries Levies and Charges Collection (Passionfruit) Regulations 1999 .
* Part 14 will deal with potatoes. For the current collection details for potatoes, see the Primary Industries Levies and Charges Collection (Potato) Regulations.
* Part 15 will deal with stone fruit. For the current collection details for stone fruit, see the Primary Industries Levies and Charges Collection (Stone Fruit) Regulations.
* Part 16 will deal with strawberries. For the current collection details for strawberries, see the Primary Industries Levies and Charges Collection (Strawberries) Regulations 1997 .
* Part 17 will deal with vegetables. For the current collection details for vegetables, see the Primary Industries Levies and Charges Collection (Vegetable) Regulations.
Note 3
Schedule numbers 23 to 28 intentionally not used.
* Schedule 23 will deal with laying chickens. For the current collection details for laying chickens, see the Primary Industries Levies and Charges Collection (Laying Chicken) Regulations.
* Schedule 24 will deal with live-stock exporters. For the current collection details for live-stock exporters, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .
* Schedule 25 will deal with live-stock producers. For the current collection details for live-stock producers, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .
* Schedule 26 will deal with live-stock slaughter. For the current collection details for live-stock slaughter, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .
* Schedule 27 will deal with live-stock transactions. For the current collection details for live-stock transactions, see the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 .
* Schedule 28 will deal with meat chickens. For the current collection details for meat chickens, see the Primary Industries Levies and Charges Collection (Meat Chicken) Regulations.

(regulation 9)

1 Application

This Schedule applies to leviable oilseeds.

2 Definitions for Schedule 29

In this Schedule:

"leviable oilseeds" has the meaning given in clause 1 of Schedule 20 to the Excise Levies Act.

"levy "means levy imposed under Schedule 20 to the Excise Levies Act.

"purchaser" means a first purchaser, receiver or buying agent.

"value" means sale value as defined in Schedule 20 to the Excise Levies Regulations.

3 What is a levy year

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

4 What is not a process

For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for oilseeds:

(a)

treatment with a pesticide or another preserving agent before or during storage;

(b)

grading solely for seed purposes.

5 Who is a processor

Leviable oilseeds are declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note
Paragraph (a) of the definition of processor in subs 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co-operative, board or authority that produces the product.

6 Liability of intermediaries for levy — receivers and processors

Leviable oilseeds are a product to which paragraphs 7 (2) (a) and (b) of the Collection Act apply.

Note
Paragraphs 7 (2) (a) and (b) of the Collection Act provide that a receiver of a product or a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which those paragraphs apply, is liable to pay, for the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer, and any penalty for late payment imposed by s 15 of the Collection Act.

7 When is levy due for payment

For section 6 of the Collection Act, levy imposed on leviable oilseeds is due for payment:

(a)

if a return is lodged within the period mentioned in section 9 — on the day that the return is lodged; or

(b)

if a return is not lodged within the period mentioned in section 9 — on the last day of that period.

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

8 Who must lodge a return

(1)

A producer must lodge a return for a quarter if, in that quarter, he or she processed or exported leviable oilseeds, other than oilseeds to which subclause 6 (5) of Schedule 20 to the Excise Levies Act applies.

(2)

A purchaser must lodge a return for a quarter if, in that quarter, he or she took delivery of leviable oilseeds for a purpose other than storage for the producer.

(3)

A selling agent must lodge a return for a quarter if, in that quarter, he or she sold leviable oilseeds for a producer.

Note 1
Paragraph (b) of the meaning of producer in subs 4 (1) of the Collection Act provides that, for leviable oilseeds on which levy is imposed, producer means:

(a)

where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or

(b)

if para (a) does not apply — the person who owns the product immediately after it is harvested.

Note 2
For penalty, see s 24 of the Collection Act.

9 When must a return be lodged

A return must be lodged within 28 days after the end of the quarter to which it relates.

10 What must be included in a return

(1)

In addition to the information required by regulation 10, a return for a quarter must set out:

(a)

the type or types of leviable oilseed to which the return relates; and

(b)

the total amount of levy payable on all leviable oilseed to which the return relates; and

(c)

all the particulars mentioned in subsections (2), (3) and (4) that are applicable to the person lodging the return.

(2)

The particulars to be included in a return lodged by a producer of leviable oilseed for a quarter are:

(a)

the quantity and value of each kind of leviable oilseed (except leviable oilseed to which subclause 6 (5) of Schedule 20 to the Excise Levies Act applies) exported or processed in the quarter; and

(b)

the amount of levy payable on each type of leviable oilseed that the producer processed or exported in the quarter.

(3)

The particulars to be included in a return lodged by a purchaser of leviable oilseed for a quarter are:

(a)

the quantity in tonnes, and value, of each type of leviable oilseed (other than oilseed delivered for storage for the producer) delivered to the purchaser in the quarter; and

(b)

the amount of levy payable on each type of leviable oilseed delivered to the purchaser in the quarter.

(4)

The particulars to be included in a return lodged by a selling agent for a quarter are:

(a)

the quantity in tonnes, and value, of each type of leviable oilseed sold by the selling agent for a producer in the quarter; and

(b)

the amount of levy payable on each type of leviable oilseed sold by the selling agent for a producer in the quarter.

Note
For penalty, see s 24 of the Collection Act.

11 What records must be kept

(1)

A producer who sells, processes or exports leviable oilseed must keep, or cause to be kept, records showing, for each quarter, the quantity and value of:

(a)

each type of leviable oilseed sold, processed or exported; and

(b)

each type of leviable oilseed kept by the producer for his or her domestic use.

Penalty:
10 penalty units.

(2)

A purchaser of leviable oilseed must keep, or cause to be kept, records showing:

(a)

the quantity, value and source of each type of leviable oilseed delivered to the purchaser in each quarter; and

(b)

the amount, if any, deducted under subsection 8 (1) of the Collection Act from a payment made to a producer, for an amount of levy.

Penalty:
10 penalty units.

(3)

A selling agent who sells leviable oilseed must keep, or cause to be kept, records showing:

(a)

the quantity, value and source of each type of leviable oilseed sold by the selling agent for a producer in each quarter; and

(b)

the amount, if any, deducted under subsection 8 (1) of the Collection Act from a payment made to a producer, for an amount of levy.

Penalty:
10 penalty units.

Note
Schedule numbers 30 and 31 intentionally not used.
* Schedule 30 will deal with pasture seeds. For the current collection details for pasture seeds, see the Primary Industries Levies and Charges Collection (Pasture Seed) Regulations.
* Schedule 31 will deal with pig slaughter. For the current collection details for pig slaughter, see the Primary Industries Levies and Charges Collection (Pig) Regulations.

(regulation 9)

1 Application

This Schedule applies to leviable rice.

2 Definitions for Schedule 32

In this Schedule:

"leviable rice" has the meaning given in clause 1 of Schedule 23 to the Excise Levies Act.

"levy" means levy imposed under Schedule 23 to the Excise Levies Act.

"levy period" means, in any year, each 6 months ending at the end of:

(a)

30 June; or

(b)

31 December.

"processor "means the processor of leviable rice under section 4.

"producer "means the producer of leviable rice under section 5.

3 What is a levy year

For the definition of levy year in subsection 4 (1) of the Collection Act, a calendar year is prescribed for leviable rice.

4 Who is a processor

Leviable rice is declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note
Paragraph (a) of the definition of processor in subs 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co-operative, board or authority that produces the product.

5 Who is a producer

For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable rice is prescribed.

Note 1
Paragraph (b) of the definition of producer in subs 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, "producer" means:

(a)

where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or

(b)

if para (a) does not apply — the person who owns the product immediately after it is harvested.

Note 2
For penalty for late payment, see s 15 of the Collection Act.

6 Liability of intermediaries for levy — processor

Leviable rice is declared to be a product to which paragraph 7 (2)

(b)

of the Collection Act applies.

Note
Paragraph 7 (2) (b) of the Collection Act provides that a processor, who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, for the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by s 15 of the Collection Act.

7 When is levy due for payment

For section 6 of the Collection Act, levy on leviable rice is due for payment:

(a)

if a return for the rice is lodged within the period mentioned in section 9 — on the day that the return is lodged; or

(b)

if a return for the rice is not lodged within the period mentioned in section 9 — on the last day of that period.

8 Who must lodge a return

A processor must lodge a return for each levy period.

Note
For penalty, see s 24 of the Collection Act.

9 When must a return be lodged

A return must be lodged within 28 days after the end of the levy period.

Note
For penalty, see s 24 of the Collection Act.

10 What must be included in a return

In addition to the information required by regulation 10, a return must set out the following particulars that apply to the person lodging the return:

(a)

the number of tonnes of each variety of leviable rice delivered for processing in the levy period; and

(b)

the amount of levy payable for each variety; and

(c)

the total amount of levy payable for leviable rice for the levy period.

Note
For penalty, see s 24 of the Collection Act.

11 What records must be kept

A processor must keep records for each levy period showing:

(a)

the quantity of each variety of leviable rice delivered for processing; and

(b)

the amount (if any) deducted from a payment made to a producer for an amount of levy or penalty payable for leviable rice.

Penalty:
10 penalty units.

Note
Schedule number 33 intentionally not used. Schedule 33 will deal with sugar cane. For the current collection details for sugar cane, see the Primary Industries Levies and Charges (Sugar Cane) Regulations.

(regulation 9)

1 Application

This Schedule applies to wheat.

2 Definitions for Schedule 34

In this Schedule:

"levy" means levy imposed under Schedule 25 to the Excise Levies Act.

"purchaser" means a first purchaser, receiver or buying agent.

"value" means sale value as defined in Schedule 25 to the Excise Levies Regulations.

3 What is a levy year

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

4 What is not a process

For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed:

(a)

treatment with a pesticide or another preserving agent before or during storage;

(b)

grading solely for seed purposes.

5 Who is a producer

For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, wheat is a prescribed product.

Note
Paragraph (b) of the definition of producer in subs 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, "producer" means:

(a)

where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the product is harvested — the person who would have owned the product but for the marketing law; or

(b)

if para (a) does not apply — the person who owns the product immediately after it is harvested.

6 Who is a processor

Wheat is declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note
Paragraph (a) of the definition of processor in subs 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co-operative, board or authority that produces the product.

7 Liability of intermediaries for levy — receivers and processors

Wheat is a product to which paragraphs 7 (2) (a) and (b) of the Collection Act apply.

Note
Paragraphs 7 (2) (a) and (b) of the Collection Act provide that a receiver of a product or a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which those paragraphs apply, is liable to pay, for the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer, and any penalty for late payment imposed by s 15 of the Collection Act.

8 When is levy due for payment

For section 6 of the Collection Act, levy payable for wheat is due for payment:

(a)

if a return is lodged within the period mentioned in section 10 — on the day that the return is lodged; or

(b)

if a return is not lodged within the period mentioned in section 10 — on the last day of that period.

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

9 Who must lodge a return

(1)

A producer must lodge a return for a quarter if, in that quarter, he or she processed or exported wheat, other than wheat to which subclause 4 (2) of Schedule 25 to the Excise Levies Act applies.

(2)

A purchaser must lodge a return for a quarter if he or she took delivery of wheat for a purpose other than storage for the producer in that quarter.

(3)

A selling agent must lodge a return for a quarter if he or she sold wheat for a producer in that quarter.

Note    For penalty, see s 24 of the Collection Act.

10 When must a return be lodged

A return must be lodged within 28 days after the end of the quarter to which it relates.

11 What must be included in a return

In addition to the information required by regulation 10, a return for a quarter must set out the following particulars that apply to the person lodging the return:

(a)

the sale value of any wheat processed by or for the producer for a commercial purpose in the quarter;

(b)

the sale value of the wheat delivered, purchased, received or sold by the person in the quarter;

(c)

the State or States where the wheat was produced;

(d)

the sale value of the wheat delivered, purchased, received or sold in each State;

(e)

the total amount of levy payable for the wheat.

Note
For penalty, see s 24 of the Collection Act.

12 What records must be kept

(1)

A producer must keep, or cause to be kept, records showing, for each quarter:

(a)

the sale value of wheat delivered or sold; and

(b)

the quantity of wheat processed by or for the producer and used for a commercial purpose; and

(c)

the State or States where the wheat was produced; and

(d)

the quantity of wheat kept by the producer for his or her domestic use.

Penalty:
10 penalty units.

(2)

A purchaser or selling agent of wheat must keep, or cause to be kept, records showing, for each quarter:

(a)

the sale value of wheat purchased, sold or received; and

(b)

the State or States where the wheat was produced; and

(c)

the sale value of the wheat purchased, sold or delivered in each State; and

(d)

any amount deducted from a payment made to a producer for an amount of levy or penalty payable for the wheat.

Penalty:
10 penalty units.

Note
Schedule numbers 35 and 36 intentionally not used.
* Schedule 35 will deal with wine. For the current collection details for wine, see the Primary Industries Levies and Charges Collection (Wine Export) Regulations.
* Schedule 36 will deal with wine grapes. For the current collection details for wine grapes, see the Primary Industries Levies and Charges Collection (Wine) Regulations.