Commonwealth Numbered Regulations

1992 No. 50 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (MACADAMIA NUT) REGULATIONS - REG 19

19. (1) A grower must keep for each return period records showing:

   (a)  the name and business or residential address of each processing
        establishment to which the grower delivered macadamia nuts; and

   (b)  if the postal address of the establishment differs from the business
        or residential address-the postal address; and

   (c)  the consigned mass of macadamia nuts delivered to each establishment;
        and

   (d)  the name and business or residential address of each exporting agent
        to whom the grower delivered macadamia nuts; and

   (e)  if the exporting agent's postal address differs from the business or
        residential address-the postal address; and

   (f)  the consigned mass of macadamia nuts delivered to each exporting
        agent; and

   (g)  the consigned mass of leviable macadamia nuts sold by retail sale; and

   (h)  the amount of levy paid by the grower on leviable macadamia nuts sold
        by retail sale; and

   (i)  the consigned mass of leviable macadamia nuts and chargeable macadamia
        nuts dealt with by the grower in a way not involving delivery to a
        processing establishment or exporting agent, export or retail sale;
        and

   (j)  the amount of levy paid by the grower on the nuts referred to in
        paragraph (i).
Maximum penalty: $1,000.

(2) An exporter must keep for each return period records showing:

   (a)  the consigned mass of chargeable macadamia nuts exported; and

   (b)  the amount of export charge payable on the macadamia nuts; and

   (c)  the amount of export charge paid on the macadamia nuts.
Maximum penalty: $1,000.

(3) A person who, in a capacity other than grower or exporter, dealt in
macadamia nuts with a producer in a return period must keep records for the
period showing:

   (a)  the producer's name and business or residential address; and

   (b)  if the postal address differs from the business or residential
        address-the postal address; and

   (c)  the total consigned mass of leviable macadamia nuts and chargeable
        macadamia nuts that were dealt with;

   (d)  the amount of levy payable on any leviable macadamia nuts dealt with;
        and

   (e)  the amount of charge payable on any chargeable macadamia nuts dealt
        with; and

   (f)  the amount deducted for payment of charge and levy from money:

        (i)    received by the person on behalf of the producer; or

        (ii)   payable by the person to the producer; and

   (g)  the amount of charge paid on the nuts; and

   (h)  the amount of levy paid on the nuts. Maximum penalty: $1,000.

(4) A person referred to in subregulation (3) who is proprietor of more than
one processing establishment must keep separate records for each processing
establishment at which nuts are dealt with.
Maximum penalty: $1,000.