Primary
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Industries Levies and Charges Collection Amendment Regulations
2006 (No. 4)1
Select Legislative Instrument 2006 No. 193
I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of
Australia, acting with the advice of the Federal Executive Council, make
the following Regulations under the Primary Industries Levies and
Charges Collection Act 1991.
Dated 27 July 2006
P. M. JEFFERY
Governor-General
By His Excellency's Command
SUSSAN LEY
Parliamentary Secretary to the Minister for Agriculture, Fisheries and
Forestry
1 Name of Regulations
These Regulations are the Primary Industries Levies and Charges
Collection Amendment Regulations 2006 (No. 4).
2 Commencement
These Regulations commence on the day after they are
registered.
3 Transitional - citrus and nashi
If, immediately before the commencing day, a person has an
exemption from lodging a monthly return under clause 7.16 or clause
11.15 of Schedule 22 to the Primary Industries Levies and Charges
Collection Regulations 1991, on the commencing day the exemption is
taken to be an exemption from lodging a quarterly return.
4 Transitional - custard apples
If:
(a) immediately before the commencing day, a person was required to
lodge an annual return under clause 8.7 of Schedule 22 to the
Primary Industries Levies and Charges Collection Regulations
1991; and
(b) after the commencing day, the person is not granted an
exemption from lodging quarterly returns under clause 8.8C of
the Schedule;
then, on 28 February 2007, the amount due under the annual
return is taken to be the amount payable in respect of the first
2 quarters of 2006.
5 Definition
In these Regulations:
commencing day means the day these Regulations commence.
6 Amendment of Primary Industries Levies and Charges Collection
Regulations 1991
Schedule 1 amends the Primary Industries Levies and Charges
Collection Regulations 1991.
Schedule 1 Amendments
(regulation 6)
[1] Schedule 22, clause 7.5
substitute
7.5 When is charge or levy due for payment - people who lodge quarterly
returns
For section 6 of the Collection Act, charge or levy payable on
citrus for a quarter is due for payment on the last day on which the
quarterly return for the quarter must be lodged under clause 7.7.
Note For penalty for late payment, see section 15 of the
Collection Act.
[2] Schedule 22, clause 7.6, heading
substitute
7.6 Who must lodge a quarterly return
[3] Schedule 22, subclause 7.6 (1)
omit each mention of
month
insert
quarter
[4] Schedule 22, subclause 7.6 (2)
omit
monthly
insert
quarterly
[5] Schedule 22, clause 7.7
substitute
7.7 When must a quarterly return be lodged
A quarterly return must be lodged within 28 days after the end
of the quarter to which it relates.
Note For offences in relation to returns, see section 24 of the
Collection Act.
[6] Schedule 22, clause 7.8, heading
substitute
7.8 What must be included in a quarterly return - first purchasers and
agents
[7] Schedule 22, clause 7.8
omit everything before paragraph (a), insert
In addition to the information required by regulation 10, a
return for a quarter lodged by a first purchaser, buying agent or
selling agent must state, in respect of the quarter:
[8] Schedule 22, clause 7.9, heading
substitute
7.9 What must be included in a quarterly return - persons who export
citrus
[9] Schedule 22, clause 7.9
omit everything before paragraph (a), insert
In addition to the information required by regulation 10, a
return for a quarter lodged by a person who exports citrus must
state, in respect of the quarter:
[10] Schedule 22, clause 7.10
substitute
7.10 When is charge or levy due for payment - people who lodge annual
returns
For section 6 of the Collection Act, charge or levy payable on
citrus for a levy year is due for payment on the last day on which
the annual return for the levy year must be lodged under clause
7.12.
Note For penalty for late payment, see section 15 of the
Collection Act.
[11] Schedule 22, subclause 7.11 (2)
omit
monthly
insert
quarterly
[12] Schedule 22, subclause 7.11 (3)
omit
monthly
insert
quarterly
[13] Schedule 22, subclause 7.11 (4)
omit
monthly
insert
quarterly
[14] Schedule 22, clause 7.16, heading
substitute
7.16 Exemption from lodging quarterly returns
[15] Schedule 22, subclause 7.16 (1)
omit
monthly
insert
quarterly
[16] Schedule 22, subclause 7.16 (2)
omit
monthly
insert
quarterly
[17] Schedule 22, subclause 7.19 (1)
omit
monthly
insert
quarterly
[18] Schedule 22, clause 7.20, heading
substitute
7.20 When must quarterly returns be lodged if exemption refused or not
continued
[19] Schedule 22, clause 7.20
omit
must lodge a return for each month
insert
must lodge a return for each quarter
[20] Schedule 22, paragraph 7.20 (a)
omit
month
insert
quarter
[21] Schedule 22, paragraph 7.20 (b)
omit
month.
insert
quarter to which the return relates.
[22] Schedule 22, subclause 7.22 (1)
omit
month:
insert
quarter:
[23] Schedule 22, subclause 7.23 (1)
omit
month,
insert
quarter,
[24] Schedule 22, subclause 7.24 (1)
omit
month,
insert
quarter,
[25] Schedule 22, subclause 7.25 (1)
omit
month:
insert
quarter:
[26] Schedule 22, clause 8.2, definition of retail sale
substitute
retail sale means a sale of any custard apples by a producer, but
does not include a sale to a first purchaser or through a selling
agent, a buying agent or an exporting agent.
[27] Schedule 22, after clause 8.3
insert
8.3A What is not a process
For the definition of process in subsection 4 (1) of the
Collection Act, the following operations are prescribed for custard
apples:
(a) fruit conditioning processes including storage and ripening;
(b) cleaning;
(c) sorting;
(d) grading;
(e) packing.
8.3B Who is a processor
Custard apples are declared to be a product to which
paragraph (b) of the definition of processor in subsection 4 (1) of
the Collection Act applies.
Note Paragraph (b) of the definition of processor in
subsection 4 (1) of the Collection Act provides that, in relation to
a collection product declared by the regulations to be a product to
which that paragraph applies, processor means the proprietor of the
processing establishment that processes the product unless,
immediately prior to delivery to that establishment, the product is
owned by the proprietor of another processing establishment, in
which case processor means the proprietor of that other
establishment.
[28] Schedule 22, clause 8.5
substitute
8.5 When is charge or levy due for payment - people who lodge quarterly
returns
For section 6 of the Collection Act, charge or levy payable on
custard apples for a quarter is due for payment on the last day on
which the quarterly return for the quarter must be lodged under
clause 8.6A.
Note For penalty for late payment, see section 15 of the
Collection Act.
[29] Schedule 22, clause 8.6
substitute
8.6 Who must lodge a quarterly return
(1) The following persons must lodge a return for custard apples
for a quarter:
(a) a first purchaser who, in the course of business, buys custard
apples in the quarter (except by a retail sale);
(b) a buying agent who, in the course of business, buys custard
apples in the quarter (except by a retail sale);
(c) a selling agent who sells custard apples in the quarter;
(d) an exporter who exports custard apples in the quarter;
(e) an exporting agent who exports custard apples in the quarter;
(f) a producer who sells custard apples in the quarter, other than
by retail sale or by selling directly to a processor for
processing.
Note For offences in relation to returns, see section 24 of the
Collection Act.
(2) However, a person does not have to lodge quarterly returns for
a levy year if:
(a) the person has applied for an exemption under clause 8.8A 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 8.8C, or has continued the person's exemption
for the levy year under clause 8.8D; or
(c) the Secretary is required, under clause 8.8D, to decide whether
to continue the person's exemption and the person has not
received notice of the Secretary's decision.
[30] Schedule 22, after clause 8.6
insert
8.6A When must a quarterly return be lodged
A return for a quarter must be lodged within 28 days after the
end of the quarter to which it relates.
Note For offences in relation to returns, see section 24 of the
Collection Act.
8.6B When is charge or levy due for payment - people who lodge annual
returns
For section 6 of the Collection Act, charge or levy payable on
custard apples for a levy year is due for payment on the last day on
which the annual return for the levy year must be lodged under
clause 8.7.
Note For penalty for late payment, see section 15 of the
Collection Act.
8.6C Who must lodge an annual return
An annual return for a levy year must be lodged by a person
who:
(a) is described in subclause 8.6 (1); and
(b) is exempt from lodging quarterly returns for the levy year
under clause 8.8C or 8.8D.
Note For offences in relation to returns, see section 24 of the
Collection Act.
[31] Schedule 22, clause 8.7, heading
substitute
8.7 When must an annual return lodged
[32] be Schedule 22, clause 8.8
omit everything before paragraph (a), insert
In addition to the information required by regulation 10, a
return for a quarter or levy year must state, in respect of the
quarter or levy year:
[33] Schedule 22, after clause 8.8
insert
8.8A Exemption from lodging quarterly returns
A person may apply for exemption from the requirement to lodge
quarterly returns for a levy year if the person has reasonable
grounds for believing that the sum of levy and charge payable by the
person for the year is, or is likely to be, less than $500.
8.8B Form of application for exemption
(1) An application must include:
(a) 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, if any;
(v) if the applicant is a company and does not have an ABN - its
ACN; and
(b) a statement to the effect that the applicant believes that the
applicant has incurred, or is likely to incur, a liability to
pay levy or charge for the levy year to which the application
relates; and
(c) a statement to the effect that the applicant believes that the
amount of the liability is, or is likely to be, less than $500.
(2) An application must be sent to the Secretary's postal address.
8.8C 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 the applicant written notice of the decision.
(2) In deciding to grant an exemption, the Secretary must have
regard to:
(a) information available to the Secretary about the amount of the
levy or charge that the applicant is, or is likely to be, liable
to pay for the levy year; and
(b) the amount of levy or charge that the applicant was liable to
pay for the immediately preceding levy year.
8.8D Continuation of exemption
(1) If a person who is exempt from lodging quarterly 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 levy
or charge that the person is, or is likely to be, liable to pay
for the next levy year; and
(b) the amount of levy or charge that the person was liable to pay
for the levy year to which the annual return relates.
8.8E When must a quarterly return be lodged if exemption refused or not
continued
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 quarter of the year:
(a) if the quarter 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 quarter to
which the return relates.
Note For offences in relation to returns, see section 24 of the
Collection Act.
[34] Schedule 22, subclause 8.9 (1)
substitute
(1) The following persons must keep records showing, for a levy
year, the details mentioned in subclause (2):
(a) a person mentioned in subclause 8.6 (1);
(b) a producer.
Penalty: 10 penalty units.
[35] Schedule 22, after clause 8.9
insert
8.10 Review of decisions
A person may apply to the Administrative Appeals Tribunal for
the review of a decision of the Secretary:
(a) refusing under paragraph 8.8C (1) (a) to grant an exemption; or
(b) refusing under paragraph 8.8D (1) (a) to continue an exemption.
[36] Schedule 22, clause 11.5
substitute
11.5 When is charge or levy due for payment - people who lodge quarterly
returns
For section 6 of the Collection Act, charge or levy payable on
nashi for a quarter is due for payment on the last day on which the
quarterly return for the quarter must be lodged under clause 11.7.
Note For penalty for late payment, see section 15 of the
Collection Act.
[37] Schedule 22, clause 11.6, heading
substitute
11.6 Who must lodge a quarterly return
[38] Schedule 22, subclause 11.6 (1)
omit each mention of
month
insert
quarter
[39] Schedule 22, subclause 11.6 (2)
omit
monthly
insert
quarterly
[40] Schedule 22, clause 11.7
substitute
11.7 When must a quarterly return be lodged
A return for a quarter must be lodged within 28 days after the
end of the quarter to which it relates.
Note For offences in relation to returns, see section 24 of the
Collection Act.
[41] Schedule 22, clause 11.8, heading
substitute
11.8 What must be included in a quarterly return
[42] Schedule 22, clause 11.8
omit everything before paragraph (a), insert
In addition to the information required by regulation 10, a
return for a quarter must state, in respect of the quarter:
[43] Schedule 22, clause 11.9
substitute
11.9 When is charge or levy due for payment - people who lodge annual
returns
For section 6 of the Collection Act, charge or levy payable on
nashi for a levy year is due for payment on the last day on which
the annual return for the levy year must be lodged under clause
11.11.
Note For offences in relation to returns, see section 24 of the
Collection Act.
[44] Schedule 22, subclause 11.10 (2)
omit
monthly
insert
quarterly
[45] Schedule 22, subclause 11.10 (3)
omit
monthly
insert
quarterly
[46] Schedule 22, subclause 11.10 (4)
omit
monthly
insert
quarterly
[47] Schedule 22, clause 11.15, heading
substitute
11.15 Exemption from lodging quarterly returns
[48] Schedule 22, subclaus...