Commonwealth Numbered Regulations

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1992 No. 439 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (CITRUS) REGULATIONS - REG 23

Annual returns-first purchasers, buying agents and selling agents
23. (1) A minor first purchaser must lodge an annual return on or before 28
February in any calendar year if, in the preceding calendar year, the
purchaser purchased 500 boxes or more of citrus. (NOTE: For penalty, see
section 24 of the Collection Act)

(2) A first purchaser (except a minor first purchaser) who is exempt from the
duty to lodge monthly returns must lodge an annual return on or before 28
February in any calendar year if, in the preceding calendar year, the first
purchaser purchased citrus. (NOTE: For penalty, see section 24 of the
Collection Act)

(3) A buying agent or selling agent who is exempt from the duty to lodge
monthly returns must lodge an annual return on or before 28 February in any
calendar year if, in the preceding calendar year, the agent purchased or sold
citrus. (NOTE: For penalty, see section 24 of the Collection Act)

(4) A return must:

   (a)  set out the following particulars:

        (i)    the full name and business address or residential address of
               the person lodging the return, not being the address of a post
               office box or post office bag;

        (ii)   if the person 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 purchased or sold in that
               year;

        (v)    the total of the amounts of levy payable for those quantities;

        (vi)   the amount of levy previously paid in that calendar year;

        (vii)  the net amount of levy payable for all classes of citrus (being
               the difference between the total referred to in subparagraph
               (v) and the amount referred to in subparagraph (vi)); and

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

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

(5) This regulation does not apply to citrus in respect of which an agreement
has been entered into under section 10 or 11 of the Collection Act. 


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