Commonwealth Numbered Regulations

1992 No. 439 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (CITRUS) REGULATIONS - REG 22

22. (1) A producer must lodge an annual return on or before 28 February in any
calendar year if, in the preceding calendar year:

   (a)  the producer:

        (i)    sold citrus by retail sale; or

        (ii)   used citrus in the production of fruit juice or any other proce
               ssed product; and

   (b)  the total quantity of citrus sold or used is 500 boxes or more. (NOTE:
        For penalty, see section 24 of the Collection Act)

(2) A return must:

   (a)  set out the following particulars:

        (i)    the full name and business address, or residential address, of
               t he producer, not being the address of a post office box or
               post office bag;

        (ii)   if the producer has a post office box address or a post office
               bag address-that address;

        (iii)  the calendar year to which the return relates;

        (iv)   the quantity of each class of citrus sold or used in that year;

        (v)    the amount of levy payable for each of those quantities;

        (vi)   the sum of the amounts of levy payable; and

   (b)  include a declaration signed by the person, that the particulars set
        out in the return are correct in each material particular; and

   (c)  be lodged with the Secretary at the office of the Department in
        Canberra.