Commonwealth Numbered Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2002 (NO. 8) 2002 NO. 308 - SCHEDULE 1

(regulation 3)

[1] Schedule 37, after Part 3

insert

Part 4 Eggs
4.1 Application

This Part applies to eggs.

4.2 Definitions for Part 4

In this Part:

"buyer" means a person who buys laying chickens from a seller.

"chicken" has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

"egg" means an egg of a laying chicken.

"hatchery" has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

"integrated enterprise operator" means a person who conducts a hatchery and keeps laying chickens for use in the commercial production of eggs.

"laying chicken" has the meaning given in clause 1 of Schedule 16 to the Excise Levies Act.

"leviable eggs" means eggs on which levy is imposed by Part 4 of Schedule 27 to the Excise Levies Regulations.

"personal details", for a person, has the same meaning as in clause 1.1 of Schedule 22.

"seller" means a person who sells laying chickens.

Note 1    Clause 4.3 of Schedule 27 to the Excise Levies Regulations provides that, for subclause 2 (1) of Schedule 27 to the Excise Levies Act, the number of eggs presumed to be produced in Australia is to be determined by reference to the number of laying chickens bred, or purchased, for use in the commercial production of eggs.
Note 2
Eggs are leviable products — see Part 4 of Schedule 27 to the Excise Levies Regulations.

4.3 What is a levy year

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

4.4 Time of liability for levy

(1)

Laying chickens are taken to be purchased when the first payment for the chickens, whether the payment represents the whole, or part only, of the purchase price for the chickens, is made.

(2)

Laying chickens are taken to be kept for use in the commercial production of eggs when they are released from the hatchery into a commercial egg production facility by the integrated enterprise operator.

4.5 Who is a producer
For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

(a)

eggs are prescribed; and

(b)

the person who keeps laying chickens, whether as an integrated enterprise operator or as a buyer, for use in the commercial production of eggs is taken to be the producer of the eggs.

Note    Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that in the case of a product prescribed for the purposes of that paragraph, producer means the person who, under the Regulations, is to be taken to be the producer of the product.

4.6 When is an amount on account of levy due for payment — sellers

For subsection 9 (1) of the Collection Act, the prescribed period is 28 days after the end of the month in which an amount on account of levy or penalty is received.

Note 1
This is the period, under subsection 9 (1) of the Collection Act, within which a laying chicken seller who receives an amount on account of levy or penalty from the person to whom the laying chickens were sold, must pay the amount to the Commonwealth.
Note 2
For penalty for late payment, see section 15 of the Collection Act.

4.7 When is an amount on account of levy due for payment — buyers

For subsection 9 (2A) of the Collection Act, the prescribed period is the period ending on the earlier of the following:

(a)

when the first payment for the laying chickens, whether the payment represents the whole, or part only, of the purchase price for the chickens, is made;

(b)

the end of the twenty-first day after that first payment is due.

Note
This is the period, under subsection 9 (2A) of the Collection Act, within which a buyer of laying chickens must pay the laying chicken seller an amount on account of levy.

4.8 When is levy due for payment — integrated enterprise operators

For section 6 of the Collection Act, levy payable on account of the number of laying chickens released from a hatchery into a commercial egg production facility, during a month, without a sale of the laying chickens occurring, is due for payment by the end of the last day for lodging a return for the month under clause 4.11.

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

4.9 Notice that levy is payable

(1)

A seller must, before levy becomes due to be paid, inform the buyer, either on the invoice for the sale of the laying chickens or in some other way:

(a)

that, under subsection 9 (2A) of the Collection Act, the buyer must pay to the seller an amount on account of levy; and

(b)

of the amount payable.

(2)

If the buyer informs the seller that the buyer does not intend to use the laying chickens in the commercial production of eggs, the seller must inform the buyer, in writing or otherwise, that, if the buyer later sells the chickens to a person who intends to use the chickens in the commercial production of eggs, an amount of levy will be payable on the eggs presumed to be produced by the laying chickens.

Note
Under subsection 9 (3A) of the Collection Act, if a buyer does not intend to use prescribed goods to produce leviable products and informs the seller in writing to this effect, the buyer does not have to provide to the seller an amount on account of levy.

4.10 Who must lodge a return

Each of the following persons, being a person who becomes liable to pay levy for a month, must lodge a return for the month:

(a)

a seller to whom subsection 9 (1) of the Collection Act applies;

(b)

an integrated enterprise operator who releases laying chickens from a hatchery into a commercial egg production facility, during the month, without a sale of the laying chickens occurring.

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

4.11 When must a return be lodged

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

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

4.12 What must be included in a return — sellers

In addition to the information required by regulation 10, a return for a month lodged by a seller must state, in respect of the month:

(a)

the total number of laying chickens sold and the number of laying chickens sold to which subsection 9 (3A) of the Collection Act applies; and

Note
Under subsection 9 (3A) of the Collection Act, if a buyer does not intend to use prescribed goods to produce leviable products and informs the seller in writing to this effect, the buyer does not have to provide to the seller an amount on account of levy.

(b)

the amount on account of levy received by the seller within the period mentioned in clause 4.7; and

(c)

for each amount on account of levy due to have been paid to, but not received by, the seller:

(i)

the amount on account of levy owing; and

(ii)

the date when the amount was due to have been paid; and

(iii)

the personal details for the person from whom the amount was due.

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

4.13 What must be included in a return — integrated enterprise operators
In addition to the information required by regulation 10, a return for a month lodged by an integrated enterprise operator must set out, in respect of the month:

(a)

the number of laying chickens released from the hatchery into the commercial egg production facility; and

(b)

the amount of levy payable on the eggs presumed to be produced by that number of laying chickens.

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

4.14 What records must be kept — sellers

(1)

A seller must keep records setting out, in respect of each month:

(a)

the total number of laying chickens sold; and

(b)

the details mentioned in subclauses (3), (4) and (5) in respect of each month.

Penalty:
10 penalty units.

(2)

An offence against subclause (1) is an offence of strict liability.

Note
For strict liability , see section 6.1 of the Criminal Code .

(3)

For each sale of laying chickens to which subsection 9 (2A) of the Collection Act applies, the records must set out:

(a)

the number of laying chickens sold; and

(b)

for each amount on account of levy received:

(i)

the date when the amount was due; and

(ii)

the date when the amount was received; and

(iii)

the personal details for the person from whom the amount was received.

(4)

For sales of laying chickens to which subsection 9 (3A) of the Collection Act applies, the records must set out:

(a)

the total number of laying chickens sold; and

(b) the personal details of each buyer.

Note
Under subsection 9 (3A) of the Collection Act, if a buyer does not intend to use prescribed goods to produce leviable products and informs the seller in writing to this effect, the buyer does not have to provide to the seller an amount on account of levy.

(5)

For each sale of laying chickens to a buyer who does not pay to the seller an amount on account of levy because the buyer informs the seller that the buyer does not intend to use the chickens in the commercial production of eggs, the seller must keep the written advice provided by the buyer under subsection 9 (3A) of the Collection Act.

4.15 What records must be kept — buyers

(1)

A buyer must keep records setting out, in respect of each month:

(a)

for purchases of laying chickens to which subsection 9 (2A) of the Collection Act applies:

(i)

the total amount paid for the laying chickens; and

(ii)

each amount on account of levy paid to the seller; and

(b)

for purchases of laying chickens to which subsection 9 (3A) of the Collection Act applies:

(i)

the total amount paid for the laying chickens; and

(ii)

the purposes for which the laying chickens are intended to be used.

Penalty:
10 penalty units.

Note
Under subsection 9 (3A) of the Collection Act, if a buyer does not intend to use prescribed goods to produce leviable products and informs the seller in writing to this effect, the buyer does not have to provide to the seller an amount on account of levy.

(2)

An offence against subclause (1) is an offence of strict liability.

Note
For strict liability , see section 6.1 of the Criminal Code .

4.16 What records must be kept — integrated enterprise operators
(1) A person who releases laying chickens from a hatchery into a commercial egg production facility, in a month, without a sale of the laying chickens occurring, must keep records showing, in respect of the month:

(a)

the number of laying chickens released from the hatchery into the commercial egg production facility; and

(b)

the amount of levy payable on the eggs presumed to be produced by that number of laying chickens.

Penalty:
10 penalty units.

(2)

An offence against subclause (1) is an offence of strict liability.

Note
For strict liability , see section 6.1 of the Criminal Code .