Commonwealth Numbered Regulations Commonwealth Numbered Regulations
Primary Industries Levies and Charges Collection Regulations 1991
1 At the end of Schedule 22
Add:
This Part applies to olives.
In this Part:
"leviable olives" means olives on which levy is imposed under Part 29 of Schedule 15 to the Excise Regulations.
"olive" has the meaning given in clause 29.1 of Part 29 of Schedule 15 to the Excise Regulations.
For the definition of levy year in subsection 4(1) of the Collection Act, the period beginning on 1 October in a year and ending on 30 September in the following year is prescribed for leviable olives.
For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed for olives:
(a) cleaning;
(b) sorting;
(c) grading;
(d) packing.
Under paragraph (j) of the definition of producer in subsection 4(1) of the Collection Act, the grower of the olives is the producer.
Olives are declared to be a product to which paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies.
29.7 Liability of intermediaries--processors
Olives are 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.
29.8 When is levy due for payment--annual return
For section 6 of the Collection Act, levy payable on leviable olives for a levy year is due for payment on the last day on which the annual return for the levy year must be lodged under clause 29.11.
Note: For penalty for late payment, see section 15 of the Collection Act.
29.9 Who must lodge an annual return
The following persons must lodge an annual return for a levy year:
(a) a first purchaser who buys leviable olives in the levy year;
(b) a buying agent who buys leviable olives in the levy year;
(c) a selling agent who sells leviable olives in the levy year;
(d) a processor who processes leviable olives in the levy year.
29.10 What must be included in an annual return
In addition to the information required by regulation 10, a person lodging an annual return for a levy year must set out, for the levy year:
(a) the quantity of leviable olives dealt with by the person in the levy year; and
(b) the amount of levy payable for the leviable olives for the levy year; and
(c) the amount of levy paid for the leviable olives.
Note: For offences in relation to returns, see section 24 of the Collection Act.
29.11 When must an annual return must be lodged
An annual return for a levy year must be lodged on or before 28 October after the end of the levy year to which it relates.
29.12 What records must be kept
(1) A person who pays levy on leviable olives must keep records showing, for a levy year:
(a) the quantity of leviable olives processed, bought or sold by the person in the levy year; and
(b) the levy payable on the leviable olives for the levy year; and
(c) the levy paid by the person for the leviable olives.
Penalty: 10 penalty units.
(2) A person commits an offence of strict liability if the person contravenes subclause (1).
Note 1: For offences of 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.