Commonwealth Numbered Regulations Commonwealth Numbered Regulations
[1] Schedule 37, after Part 9
insert
10.1 Application
This Part applies to ginger.
10.2 Definitions
In this Part:
"ginger" has the meaning given by clause 9.1 of Part 9 of Schedule 27 to the Excise Regulations.
"leviable ginger" means ginger on which levy is imposed under clause 9.2 of Part 9 of Schedule 27 to the Excise Regulations.
"seed ginger" means ginger which is divided into pieces for planting.
"trimming" means removing roots, stalks or blemishes from ginger.
10.3 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 ginger.
10.4 What is not a process
For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for ginger:
(a) washing;
(b) cleaning;
(c) grading;
(d) sorting;
(e) packing;
(f) storing;
(g) trimming.
10.5 Who is a processor
Ginger is declared to be a product to which paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies.
10.6 Liability of intermediaries -- processors
Ginger is declared to be a product to which paragraph 7 (2) (b) of the Collection Act applies.
Note A processor may be liable to pay levy on behalf of a producer --see section 7 of the Collection Act.
10.7 Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, ginger is prescribed.
10.8 What must be included in return
As well as the information required by regulation 10, a person lodging a return for a quarter or levy year must set out, for the quarter or levy year:
(a) the quantity of leviable ginger dealt with by the person in the quarter or levy year; and
(b) the amount of levy payable for the leviable ginger for the quarter or levy year; and
(c) the amount of levy paid for the leviable ginger.
Note For offences in relation to returns, see section 24 of the Collection Act.
10.9 Who must lodge quarterly return
(1) The following persons must lodge a return for a quarter:
(a) a first purchaser who buys leviable ginger in the quarter;
(b) a buying agent who buys leviable ginger in the quarter;
(c) a selling agent who sells leviable ginger in the quarter;
(d) a processor who processes leviable ginger in the quarter;
(e) a producer who sells leviable ginger in the quarter.
Note For offences in relation to returns, see section 24 of the Collection Act.
(2) Subclause (1) does not apply if:
(a) the person:
(i) has applied under clause 10.12 for an exemption for the levy year; and
(ii) has not received notice of the Secretary's decision; or
(b) the Secretary:
(i) has granted the person an exemption for that levy year under paragraph 10.14 (1) (a); or
(ii) has continued the person's exemption under paragraph 10.15 (1) (a); or
(c) the Secretary is required under paragraph 10.15 (1) (a) to decide whether to continue the person's exemption and the person has not received notice of the Secretary's decision.
10.10 When quarterly return must be lodged
A quarterly return must be lodged within 28 days after the end of the quarter to which it relates.
Note For offences in relation to returns, see section 24 of the Collection Act.
10.11 Due date for levy -- quarterly returns
For section 6 of the Collection Act, levy payable on leviable ginger for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 10.10.
Note For penalty for late payment, see section 15 of the Collection Act.
10.12 Exemption from lodging quarterly returns
A person may apply for an exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the levy that the person will pay, or be likely to pay, in the levy year will be less than $200.
10.13 Form of application for exemption
(1) An application for exemption from the requirement to lodge quarterly returns for a levy year must include:
(a) the applicant's personal details; and
(b) a statement by the applicant that:
(i) the applicant is, or may become, liable to pay levy on leviable ginger for the levy year; or
(ii) the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (2) of the Collection Act for leviable ginger for the levy year; and
(c) a statement by the applicant that the applicant believes that the amount of levy on leviable ginger that the applicant will pay, or be likely to pay, in the levy year will be less than $200.
(2) An application must be sent to the postal address mentioned in regulation 8.
10.14 Grant or refusal of exemption
(1) The Secretary must, within 14 days after receiving an application:
(a) decide whether to grant the exemption; and
(b) give the applicant written notice of the decision.
(2) In deciding whether to grant the exemption, the Secretary must have regard to:
(a) the amount of levy payable, or the amount payable by the applicant under subsection 7 (1) or (2) of the Collection Act, for the previous levy year; and
(b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.
10.15 Continuation of exemption
(1) If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:
(a) decide whether to continue the exemption for the following levy year; and
(b) give the person written notice of the decision.
(2) When deciding whether to continue a person's exemption, the Secretary must have regard to:
(a) the amount of levy payable by the person, or the amount of the person's liability under subsection 7 (1) or (2) of the Collection Act, in the previous year; and
(b) any information that is available to the Secretary about the amount of the liability that the person is likely to incur in the following levy year.
10.16 When quarterly return must be lodged -- exemption refused or not continued
A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the levy year:
(a) if the quarter ended before the person received the notice -- within 28 days of receiving the notice; and
(b) otherwise -- within 28 days after the end of the quarter to which the return relates.
Note For offences in relation to returns, see section 24 of the Collection Act.
10.17 Who must lodge annual return
The following persons must lodge a return for a levy year:
(a) a producer of seed ginger who supplies seed ginger to other ginger producers;
(b) a person who is mentioned in subclause 10.9 (2).
Note For offences in relation to returns, see section 24 of the Collection Act.
10.18 Due date for levy -- annual returns
For section 6 of the Collection Act, levy payable on ginger for a levy year is due for payment on 28 August in the following levy year.
Note For penalty for late payment, see section 15 of the Collection Act.
10.19 When annual return must be lodged
A return for a levy year must be lodged on or before 28 August in the following levy year.
Note For offences in relation to returns, see section 24 of the Collection Act.
10.20 What records must be kept
(1) A person who pays levy on leviable ginger must keep records showing, for a quarter or levy year:
(a) the quantity of leviable ginger processed, bought or sold by the person in the quarter or levy year; and
(b) the levy payable on the leviable ginger for the quarter or levy year; and
(c) the levy paid by the person for the leviable ginger.
Penalty: 10 penalty units.
(2) An offence under subclause (1) is an offence of strict liability.
Note 1 For strict liability , see section 6.1 of the Criminal Code.
Note 2 For offences in relation to how long records must be kept, see regulation 12.
10.21 Review of Secretary's decision
A person may apply to the Administrative Appeals Tribunal for the review of a decision by the Secretary:
(a) refusing to grant an exemption under paragraph 10.14 (1) (a); or
(b) refusing to continue an exemption under paragraph 10.15 (1) (a).