INDUSTRIES PRIMARY LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (NO. 8) 2003 NO. 222
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (NO. 8) 2003 NO. 222
- TABLE OF PROVISIONS
1. Name of Regulations
2. Commencement
3. Amendment of Primary Industries Levies and Charges Collection Regulations 1991
SCHEDULE 1 Amendments
SCHEDULE 2 Amendment (renumbering)
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (No. 8) 2003 No. 222
- REG 1 Name of Regulations
These Regulations are the Primary Industries Levies and Charges
Collection Amendment Regulations 2003 (No. 8).
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (No. 8) 2003 No. 222
- REG 2 Commencement
These Regulations commence on 1 October 2003.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (No. 8) 2003 No. 222
- REG 3 Amendment of Primary Industries Levies and Charges Collection Regulations 1991
(1) Schedule 1 amends the Primary Industries Levies and Charges Collection
Regulations 1991.
(2) Schedule 2 amends those Regulations as amended by Schedule 1.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (NO. 8) 2003 NO. 222
- SCHEDULE 1 Amendments
(subregulation 3 (1))
[1] Reader's guide, clause 7A
omit
wool and farmed prawns,
insert
other primary industry products,
[2] Reader's guide, clause 10A
omit
kangaroos, wool and farmed prawns,
insert
other primary industry products,
[3] Schedule 34, clause 1
substitute
Part 1 Leviable wheat
1.1 Application of Part 1
This Part applies to leviable wheat.
NoteThe collection requirements for charge imposed
on wheat by Part 5 of Schedule 14 to the Customs Charges Regulations are set
out in Part 2 of this Schedule.
[4] Schedule 34, clause 2, heading
substitute
1.2 Definitions for Part 1
[5] Schedule 34, clause 2
omit
In this Schedule:
insert
In this Part:
"leviable wheat" means wheat on which levy is imposed.
[6] Schedule 34, clause 8, including the note
substitute
1.8 When is levy due for payment
For section 6 of the Collection Act, levy payable on leviable wheat for a
quarter is due for payment by the end of the last day on which the return for
the quarter must be lodged under clause 1.10.
NoteFor penalty for late payment, see section 15 of
the Collection Act.
[7] Schedule 34, after clause 12
insert
Part 2 Chargeable wheat
2.1 Application of Part 2
This Part applies to chargeable wheat.
NoteThe collection requirements for levy imposed on
wheat under Schedule 25 to the Excise Levies Act and PHA levy imposed on wheat
under subclause 5 (1) of Schedule 25 to the Excise Levies Regulations are set
out in Part 1 of this Schedule.
2.2 Definition for Part 2
In this Part:
"chargeable wheat" means wheat on which charge is imposed by Part 5
of Schedule 14 to the Customs Charges Regulations.
NotePart 5 of Schedule 14 to the Customs Charges
Regulations ceases to have effect at the end of 30 June 2006 (see clause 5.5 of
Schedule 14 to the Customs Charges Regulations).
2.3 What is a levy year
For the definition of levy year in subsection 4 (1) of the
Collection Act, a levy year for chargeable wheat is a financial year.
2.4 Who is a producer
For paragraph (g) of the definition of producer in
subsection 4 (1) of the Collection Act, chargeable wheat is
prescribed.
NoteParagraph (g) of the definition of
producer in subsection 4 (1) of the Collection Act
provides that, in the case of a product prescribed for the purposes of that
paragraph, producer means the person who exports the product from
Australia.
2.5 Liability of intermediaries for charge -- exporting
agents
For subsection 7 (3) of the Collection Act, chargeable wheat is
prescribed.
NoteSubsection 7 (3) of the Collection
Act provides that an exporting agent who exports prescribed products on which
charge is imposed is liable to pay, on behalf of the producer, any charge due
for payment on or in relation to the products, and any penalty for late payment
imposed under section 15 of the Collection Act that is payable by the producer
in relation to that charge.
2.6 When is charge due for payment -- people who lodge monthly
returns
For section 6 of the Collection Act, charge payable on chargeable wheat for a
month is due for payment by the end of the last day on which the return for the
month must be lodged under clause 2.8.
NoteFor penalty for late payment, see section 15 of
the Collection Act.
2.7 Who must lodge a monthly return
(1) Each of the following persons must lodge a return for a month:
(a) a producer who exports wheat during the month;
(b) an exporting agent who exports wheat during the month.
(2) However, a person mentioned in subclause (1) need not lodge monthly
returns for a levy year if:
(a) the person has applied under clause 2.13 for an exemption for the levy
year and has not received notice of the Secretary's decision; or
(b) the Secretary has granted the person an exemption for the levy year under
clause 2.15, or has continued the person's exemption under clause 2.16; or
(c) the Secretary is required under clause 2.16 to decide whether to continue
the person's exemption and the person has not received notice of the
Secretary's decision.
NoteFor offences in relation to returns, see
section 24 of the Collection Act.
2.8 When must a monthly return be lodged
A return for a month must be lodged within 28 days after the end of the month
to which it relates.
NoteFor offences in relation to returns, see
section 24 of the Collection Act.
2.9 When is charge due for payment -- people who lodge annual
returns
For section 6 of the Collection Act, charge payable on chargeable wheat for a
levy year is due for payment by the end of the last day on which the return for
the levy year must be lodged under clause 2.11.
NoteFor penalty for late payment, see section 15 of
the Collection Act.
2.10 Who must lodge an annual return
A producer, or an exporting agent, who exports wheat in a levy year and is
exempt from lodging monthly returns for the levy year must lodge a return for
the levy year.
2.11 When must an annual return be lodged
A return for a levy year must be lodged on or before 28 August in the
following levy year.
NoteFor offences in relation to returns, see
section 24 of the Collection Act.
2.12 What must be included in a return
In addition to the information required by regulation 10, a return for a
month or a levy year must state, in respect of the month or levy year:
(a) total the amount, in tonnes, of wheat exported by the person lodging the
return; and
(b) the total amount of charge payable for the wheat.
NoteFor offences in relation to returns, see
section 24 of the Collection Act.
2.13 Exemption from lodging monthly returns
A person may apply for exemption from the requirement to lodge monthly
returns for a levy year if the person has reasonable grounds for believing that
the total amount of charge that the person is, or is likely to be, liable to
pay in the levy year is likely to be less than $750.
2.14 Form of application for exemption
(1) An application for an exemption from the requirement to lodge monthly
returns for a levy year must:
(a) set out the following details:
(i) the applicant's full name;
(ii) the applicant's business or residential address (not the address of a
post office box or post office bag);
(iii) if the applicant has a post office box or post office bag
address -- that address;
(iv) the applicant's ABN;
(v) if the applicant is a company and does not have an ABN -- its ACN; and
(b) include a statement to the effect that the applicant is, or is likely to
be, liable to pay charge for that levy year; and
(c) include a statement to the effect that the applicant believes that the
total amount of charge that the applicant is, or is likely to be, liable to pay
is likely to be less than $750 in that levy year.
(2) An application must be sent to the Secretary's postal address.
2.15 Grant or refusal of exemption
(1) The Secretary must, within 14 days after receiving an application:
(a) decide whether to grant the exemption; and
(b) give to the applicant written notice of the decision.
(2) In deciding whether to grant an exemption, the Secretary must have
regard to:
(a) information available to the Secretary about the amount of charge that the
applicant is, or is likely to be, liable to pay for the next levy year; and
(b) the amount of charge that the applicant was liable to pay for the
immediately preceding levy year.
2.16 Continuation of exemption
(1) If a person who is exempt from lodging monthly returns for a levy year
lodges an annual return for the year, the Secretary must, within 14 days after
receiving the return:
(a) decide whether to continue the exemption for the next levy year; and
(b) give the person written notice of the decision.
(2) In deciding whether to continue an exemption, the Secretary must have
regard to:
(a) information available to the Secretary about the amount of charge that the
person is, or is likely to be, liable to pay for the next levy year; and
(b) the amount of charge that the person was liable to pay for the levy year
to which the annual return relates.
2.17 When must a monthly return be lodged if exemption refused or
discontinued
A person who receives notice of a refusal to grant, or of a refusal to
continue, an exemption for a levy year must lodge a return for each month of
the year:
(a) if the month ended before the person received the notice -- within 28
days of receiving the notice; and
(b) otherwise -- within 28 days after the end of the month.
NoteFor offences in relation to returns, see
section 24 of the Collection Act.
2.18 What records must be kept -- producers
(1) A producer who exports wheat in a month or levy year must keep records
showing, in respect of the month or levy year:
(a) the total amount, in tonnes, of wheat exported by the producer; and
(b) the date of each export.
Penalty:10 penalty units.
(2) An offence against subclause (1) is an offence of strict liability.
NoteFor strict liability, see section
6.1 of the Criminal Code.
2.19 What records must be kept -- exporting agents
(1) An exporting agent who exports wheat in a month or levy year must keep
records showing, in respect of the month or levy year:
...