Commonwealth Numbered Regulations Commonwealth Numbered Regulations
Primary Industries Levies and Charges Collection Regulations 1991
1 In the appropriate position in Schedule 37
Insert:
This Part applies to tea tree oil on which levy or charge is imposed.
In this Part:
"charge " means charge of any of the following kinds:
(a) charge imposed by subclause 7.2(1) of Part 7 of Schedule 14 to the Customs Charges Regulations;
(b) EPPR charge imposed by subclause 7.3(1) of Part 7 of Schedule 14 to the Customs Charges Regulations.
"half-year " means a period of 6 months ending on the last day of June or December.
"levy " means levy of any of the following kinds:
(a) levy imposed by clause 11.2 of Part 11 of Schedule 27 to the Excise Levies Regulations;
(b) EPPR levy imposed by subclause 11.5(1) of Part 11 of Schedule 27 to the Excise Levies Regulations.
"personal details " : all of the following are the personal details of a person:
(a) the full name of the person;
(b) the business address or residential address of the person (other than the address of a post office box or post office bag);
(c) the person's ABN (if any);
(d) if the person is a company and the person does not have an ABN--the person's ACN.
"retail sale " means a sale in Australia of tea tree oil by a producer of the tea tree oil, but does not include:
(a) a sale to a first purchaser; or
(b) a sale through a selling agent, a buying agent or an exporting agent.
"tea tree oil means oil distilled from Melaleuca alternifolia" in accordance with Australian Standard AS 2782-1997 Oil of Melaleuca, terpinen-4-ol type (Tea Tree oil) , as in force at the commencement of this Part.
For the purposes of the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for tea tree oil.
For the purposes of paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:
(a) tea tree oil is prescribed for the purposes of that paragraph; and
(b) the person who owns the tea tree oil immediately before it is first sold in Australia is taken to be the producer of tea tree oil on which levy is imposed; and
(c) the person who owns the tea tree oil immediately before it is exported from Australia is taken to be the producer of tea tree oil on which charge is imposed.
13.5 Liability of intermediaries for charge--exporting agents
For the purposes of subsection 7(3) of the Collection Act, tea tree oil on which charge is imposed is prescribed.
Note: This means that an exporting agent who exports tea tree oil on which charge is imposed is liable under that subsection to pay, on behalf of the producer of the tea tree oil, an amount equal to that charge and any late payment penalty relating to that charge.
13.6 When levy or charge is due for payment--people who lodge half-yearly returns
For the purposes of section 6 of the Collection Act, levy or charge payable for a half-year is due for payment:
(a) if a return for the half-year is lodged within the period mentioned in clause 13.8--on the day the return is lodged; or
(b) if a return for the half-year is not lodged within that period--on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.
13.7 Who must lodge a half-year return
Producers who retail sell and export tea tree oil in a half-year
(1) A producer of tea tree oil must lodge a return for a half-year if both of the following apply in relation to the producer:
(a) the producer sells, by retail sale, tea tree oil on which levy is imposed in the half-year;
(b) the producer exports from Australia tea tree oil on which charge is imposed in the half-year and there is no intermediary in relation to the producer in respect of the export of the tea tree oil.
Producers who only export tea tree oil in a half-year
(2) A producer of tea tree oil must lodge a return for a half-year if:
(a) the producer exports from Australia tea tree oil on which charge is imposed in the half-year; and
(b) there is no intermediary in relation to the producer in respect of the export of the tea tree oil; and
(c) the producer does not sell, by retail sale, tea tree oil on which levy is imposed in the half-year.
Intermediaries
(3) An intermediary in relation to a producer of tea tree oil must lodge a return for a half-year if the intermediary purchases, sells or exports tea tree oil on which levy or charge is imposed in the half-year.
Note: For offences relating to returns, see section 24 of the Collection Act.
13.8 When a half-year return must be lodged
A return for a half-year must be lodged within 28 days after the end of the half-year to which the return relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.
13.9 When levy is due for payment--producers who lodge annual returns
For the purposes of section 6 of the Collection Act, levy payable on tea tree oil for a levy year is due for payment:
(a) if a return for the levy year is lodged before the day mentioned in clause 13.11--on the day that the return is lodged; or
(b) if a return for the levy year is not lodged before the day mentioned in clause 13.11--on that day.
Note: For penalty for late payment, see section 15 of the Collection Act.
13.10 Who must lodge an annual return
A producer of tea tree oil must lodge a return for a levy year if:
(a) the producer sells, by retail sale, tea tree oil on which levy is imposed in the levy year; and
(b) the producer does not export from Australia tea tree oil on which charge is imposed in a half-year in the levy year.
Note: For offences relating to returns, see section 24 of the Collection Act.
13.11 When an 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 relating to returns, see section 24 of the Collection Act.
13.12 What must be included in half-year and annual returns
(1) If a person is required under clause 13.7 to lodge a return for a half-year in relation to tea tree oil on which levy or charge is imposed that the person purchased, sold or exported in the half-year, the return must, in addition to the information required by regulation 10, set out:
(a) the quantity, in kilograms, of the tea tree oil so purchased, sold or exported; and
(b) the amount of the levy, charge or liability under subsection 7(1) or (3) of the Collection Act that is payable for that quantity; and
(c) the amount of the levy, charge or liability under subsection 7(1) or (3) of the Collection Act that has been paid by the person for that quantity.
(2) If a producer is required under clause 13.10 to lodge a return for a levy year in relation to tea tree oil on which levy is imposed that the producer sold in the levy year, the return must, in addition to the information required by regulation 10, set out:
(a) the quantity, in kilograms, of the tea tree oil so sold; and
(b) the amount of the levy that is payable for that quantity; and
(c) the amount of the levy that has been paid by the producer for that quantity.
Note: Regulation 10 also requires a declaration and other information to be included in half-year and annual returns.
13.13 What records must be kept
(1) A person (the return lodger ) who is required under clause 13.7 to lodge a return for a half-year in relation to tea tree oil on which levy or charge is imposed that the person purchased, sold or exported in the half-year must keep records setting out the following:
(a) each of the matters referred to in paragraphs 13.12(1)(a) to (c);
(b) if the return lodger sold (except by retail sale) the tea tree oil to another person in the half-year:
(i) the personal details of that other person; and
(ii) the quantity of the tea tree oil so sold;
(c) if the return lodger purchased the tea tree oil from another person in the half-year:
(i) the personal details of that other person; and
(ii) the quantity of the tea tree oil so purchased;
(d) if the return lodger exported the tea tree oil to another person in the half-year:
(i) the personal details of that other person; and
(ii) the quantity of the tea tree oil so exported.
(2) A producer who is required under clause 13.10 to lodge a return for a levy year in relation to tea tree oil on which levy is imposed that the producer sold in the levy year must keep records setting out each of the matters referred to in paragraphs 13.12(2)(a) to (c).
(3) A person commits an offence of strict liability if:
(a) the person is required by subclause (1) or (2) to keep records; and
(b) the person fails to comply with the requirement.
Penalty: 10 penalty units.