{"id":"C2004A04717","name":"Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994","slug":"agricultural-and-veterinary-chemical-products-collection-of-levy-act-1994","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"41 of 1994","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38557,"registerId":"commonwealth-C2004A04717-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act commences on the same day as the Agricultural and Veterinary Chemicals Act 1994.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n  (1) In this Act, unless the contrary intention appears:\n\n> active constituent has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> Agency has the same meaning as Commonwealth entity in the Public Governance, Performance and Accountability Act 2013.\n\n> agricultural chemical product has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> APVMA means the Australian Pesticides and Veterinary Medicines Authority continued in existence by section 6 of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> assessment means an assessment under section 16.\n\n> Australia includes any external Territories that are participating Territories.\n\n> Australian product means a chemical product that has been manufactured in Australia, but does not include an imported product.\n\n> chemical product means an agricultural chemical product or a veterinary chemical product but does not include such a product that, under the regulations, is exempt from levy.\n\n> civil penalty order has the same meaning as in the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> civil penalty provision means a provision declared by this Act to be a civil penalty provision.\n\n> collecting agency means:\n\n    (a) if an Agency is specified by instrument under section 3A to be the collecting agency—the Agency; or\n    (b) if paragraph (a) does not apply—the APVMA.\n\n> give information includes make a statement.\n\n> imported product means a chemical product that has been imported into Australia (whether or not the product was manufactured in Australia).\n\n> inspector means:\n\n    (a) a person appointed as an inspector for the purposes of this Act under subsection 69F(1) of the Agricultural and Veterinary Chemicals (Administration) Act 1992; or\n    (b) an officer of the Public Service of a State or Territory to whom an arrangement referred to in subsection 69F(2) of that Act applies for the purposes of this Act.\n\n> interested person, in relation to a registered chemical product, means:\n\n    (a) subject to paragraphs (b), (c) and (d), the person (the original applicant) who applied for the registration or, in the case of a chemical product whose registration has been renewed, applied for the renewal, or the last renewal, as the case may be, of the registration; or\n    (b) subject to paragraphs (c) and (d), if the original applicant has entered into a contract with another person in relation to the product under which, or as a result of which, the other person will or may apply to the APVMA to have the other person’s name entered in the relevant particulars in relation to the product, or to have a label approved in relation to containers for the product, and the other person’s name is entered in those relevant particulars, or such a label is approved, on the application of the other person—the other person; or\n    (c) if the person who, apart from this paragraph, would be the interested person because of paragraph (a) or (b), was an individual who has died or is an individual whose affairs are being lawfully administered by another person—the legal personal representative of the individual or the person administering his or her affairs, as the case may be; or\n    (d) if the person who, apart from this paragraph, would be the interested person because of paragraph (a) or (b), was a body corporate—a successor in law of that body corporate.\n\n> jurisdiction means:\n\n    (a) a State; or\n    (b) the participating Territories.\n\n> late payment penalty means late payment penalty payable under section 14.\n\n> leviable disposal, in relation to a chemical product, means:\n\n    (a) if the product is an Australian product:\n    (i) if the product is disposed of in Australia by the manufacturer—that disposal of the product; or\n    (ii) if the product is applied by the manufacturer to the manufacturer’s own use—that application of the product; or\n    (b) if the product is an imported product:\n    (i) if the product is disposed of in Australia by the importer—that disposal of the product; or\n    (ii) if the product is applied by the importer to the importer’s own use—that application of the product.\n\n> leviable value, in relation to a leviable disposal of a chemical product, means:\n\n    (a) if the leviable disposal was a sale by wholesale of the product by the manufacturer or importer and the parties to the sale were dealing at arm’s length—the amount received by the manufacturer or importer in respect of the sale; or\n    (b) otherwise—the notional wholesale value of the product at the time of the disposal.\n\n> levy means levy, imposed by any Act, that is payable under this Act.\n\n> manufacture includes formulate.\n\n> notional wholesale value, in relation to a chemical product at a particular time, means the amount that the collecting agency determines would have been received:\n\n    (a) if the product is an Australian product—by the manufacturer; or\n    (b) if the product is an imported product—by the importer;\n  in respect of the product if, at that time, the product had been sold by the manufacturer or importer, as the case may be, by wholesale to a person with whom the manufacturer or importer was dealing at arm’s length.\n\n> participating Territory has the same meaning as in the Agricultural and Veterinary Chemicals Act 1994.\n\n> prescribed date for payment, in relation to any levy that is payable, means:\n\n    (a) if levy is payable because of an assessment that has been made—the date stated in the notice of assessment to be the date by which the levy is to be paid; or\n    (b) in any other case—the next 31 December following the end of the relevant financial year.\n\n> Note: As the levy is paid in arrears, levy might be payable in respect of a chemical product whose registration has ceased.\n\n> rate of levy has the meaning given by section 12C.\n\n> registered, in relation to a jurisdiction, means registered under a registration law of the jurisdiction.\n\n> registration law, in relation to a jurisdiction, means:\n\n    (a) if there is an Agvet Code of the jurisdiction that is in force—Part 2 of that Code, including (to avoid doubt) Part 2 of that Code as it has effect because of the operation of Part 11 of that Code; or\n    (b) otherwise—a prescribed law of the jurisdiction;\n  and also has an extended meaning as mentioned in subsections (2) and (2A).\n\n> relevant financial year means the financial year in which the leviable disposals in respect of which the levy is payable took place.\n\n> relevant particulars, in relation to a registered chemical product, has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> State includes the Northern Territory.\n\n> thing includes a document.\n\n> total leviable value, in relation to a chemical product for a particular period, means the sum of the leviable values in respect of the leviable disposals of the product that took place anywhere in Australia during that period.\n\n> understatement penalty means understatement penalty payable under section 14A.\n\n> veterinary chemical product has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n  (2) If, at any time or during any period, a permit is in force in respect of a chemical product under Part 7 of the Agvet Code of a State or of the participating Territories (including, to avoid doubt, a permit that is taken to be in force under Part 7 of such a Code because of the operation of Part 11 of the Code), this Act has effect as if:\n    (a) the product were registered under Part 2 of the Code at that time or during that period; and\n    (b) a reference to the person who applied for the registration of the product were a reference to the person who applied for the permit.\n  (2A) If, at any time or during any period, a permit is in force in respect of a chemical product under a prescribed law referred to in paragraph (b) of the definition of registration law in subsection (1), this Act has effect as if:\n    (a) the product were registered under that law at that time or during that period; and\n    (b) a reference to the person who applied for the registration of the product were a reference to the person who applied for the permit.\n  (2B) If:\n    (a) a chemical product was registered at a particular time or during a particular period under a law that is prescribed for the purposes of paragraph (b) of the definition of registration law in subsection (1); and\n    (b) the product is declared by the regulations to have been, or to be, an excluded chemical product for the purposes of this Act from a time referred to in the regulations that is earlier than that particular time or earlier than the commencement of that particular period;\n  the product is taken, for the purposes of this Act, not to have been registered under that law at that time or during that period, as the case may be.\n  (3) If a change occurs in the legal or equitable ownership of a chemical product, the product is taken to be disposed of at the time of the change by the person who was the legal owner of the product immediately before the change.\n  (4) If a chemical product is applied by a person to the person’s own use, the product is taken to be disposed of by the person when it is so applied.","sortOrder":3},{"sectionNumber":"3A","sectionType":"section","heading":"Minister may specify collecting agency","content":"#### 3A Minister may specify collecting agency\n\n  (1) The Minister may, by written instrument, specify an Agency to be the collecting agency.\n  (2) Before making an instrument specifying an Agency, the Minister must get the written agreement of the Minister responsible for the Agency.\n  (3) An instrument under subsection (1) is not a legislative instrument.","sortOrder":4},{"sectionNumber":"4","sectionType":"section","heading":"Extension to certain external Territories","content":"#### 4 Extension to certain external Territories\n\n  This Act extends to the external Territories that are participating Territories.","sortOrder":5},{"sectionNumber":"5","sectionType":"section","heading":"Act to bind Crown","content":"#### 5 Act to bind Crown\n\n  (1) This Act binds the Crown in all its capacities.\n  (2) Nothing in this Act renders the Crown in any capacity liable to be prosecuted for an offence.","sortOrder":6},{"sectionNumber":"5A","sectionType":"section","heading":"Application of the Criminal Code","content":"#### 5A Application of the Criminal Code\n\n  Chapter 2 of the Criminal Code applies to all offences against this Act.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.","sortOrder":7},{"sectionNumber":"6","sectionType":"section","heading":"Power of collecting agency to make certain determinations","content":"#### 6 Power of collecting agency to make certain determinations\n\n  (1) The collecting agency may do any one or more of the following:\n    (a) by notice in writing to the manufacturer or importer of a chemical product, determine the amount that would have been received by the manufacturer or importer in respect of the product at a particular time as mentioned in the definition of notional wholesale value in subsection 3(1);\n    (b) for the purpose of paragraph (a) of the definition of prescribed date for payment, by notice published in the Gazette, direct that, in relation to levy payable in a particular calendar year or financial year stated in the Gazette notice, a reference in a notice of assessment to a date that is specified in the Gazette notice is taken instead to be a reference to another date (whether earlier or later) that is specified in the Gazette notice;\n    (c) for the purpose of paragraph (b) of the definition of prescribed date for payment, by notice published in the Gazette, direct that, in relation to levy payable in a particular calendar year or financial year stated in the Gazette notice, a reference in that paragraph to a date that is specified in the Gazette notice is taken instead to be a reference to another date (whether earlier or later) that is specified in the Gazette notice;\n    (d) by notice published in the Gazette:\n    (i) specify amounts of levy to which the Gazette notice applies; and\n    (ii) direct that, for the purposes of this Act, an amount of such a levy that, apart from the direction, would be required to be paid by a particular date is taken to have been paid by that date if the levy is paid by instalments worked out in accordance with the Gazette notice on such dates as are stated in the Gazette notice.\n  (2) A determination or direction made or given under subsection (1) has effect according to its terms.\n  (3) A notice made under paragraph (1)(a) is not a legislative instrument.\n  (4) A notice made under paragraph (1)(b), (c) or (d) is a legislative instrument.","sortOrder":8},{"sectionNumber":"Part 2","sectionType":"part","heading":"Liability for levy and penalties","content":"An Act to provide for the collection of a levy on agricultural and veterinary chemical products, and for related purposes\n\n## Part 1—Preliminary\n\n#### 1 Short title\n\n  This Act may be cited as the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994.\n\n#### 2 Commencement\n\n  This Act commences on the same day as the Agricultural and Veterinary Chemicals Act 1994.\n\n#### 3 Interpretation\n\n  (1) In this Act, unless the contrary intention appears:\n\n> active constituent has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> Agency has the same meaning as Commonwealth entity in the Public Governance, Performance and Accountability Act 2013.\n\n> agricultural chemical product has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> APVMA means the Australian Pesticides and Veterinary Medicines Authority continued in existence by section 6 of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> assessment means an assessment under section 16.\n\n> Australia includes any external Territories that are participating Territories.\n\n> Australian product means a chemical product that has been manufactured in Australia, but does not include an imported product.\n\n> chemical product means an agricultural chemical product or a veterinary chemical product but does not include such a product that, under the regulations, is exempt from levy.\n\n> civil penalty order has the same meaning as in the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> civil penalty provision means a provision declared by this Act to be a civil penalty provision.\n\n> collecting agency means:\n\n    (a) if an Agency is specified by instrument under section 3A to be the collecting agency—the Agency; or\n    (b) if paragraph (a) does not apply—the APVMA.\n\n> give information includes make a statement.\n\n> imported product means a chemical product that has been imported into Australia (whether or not the product was manufactured in Australia).\n\n> inspector means:\n\n    (a) a person appointed as an inspector for the purposes of this Act under subsection 69F(1) of the Agricultural and Veterinary Chemicals (Administration) Act 1992; or\n    (b) an officer of the Public Service of a State or Territory to whom an arrangement referred to in subsection 69F(2) of that Act applies for the purposes of this Act.\n\n> interested person, in relation to a registered chemical product, means:\n\n    (a) subject to paragraphs (b), (c) and (d), the person (the original applicant) who applied for the registration or, in the case of a chemical product whose registration has been renewed, applied for the renewal, or the last renewal, as the case may be, of the registration; or\n    (b) subject to paragraphs (c) and (d), if the original applicant has entered into a contract with another person in relation to the product under which, or as a result of which, the other person will or may apply to the APVMA to have the other person’s name entered in the relevant particulars in relation to the product, or to have a label approved in relation to containers for the product, and the other person’s name is entered in those relevant particulars, or such a label is approved, on the application of the other person—the other person; or\n    (c) if the person who, apart from this paragraph, would be the interested person because of paragraph (a) or (b), was an individual who has died or is an individual whose affairs are being lawfully administered by another person—the legal personal representative of the individual or the person administering his or her affairs, as the case may be; or\n    (d) if the person who, apart from this paragraph, would be the interested person because of paragraph (a) or (b), was a body corporate—a successor in law of that body corporate.\n\n> jurisdiction means:\n\n    (a) a State; or\n    (b) the participating Territories.\n\n> late payment penalty means late payment penalty payable under section 14.\n\n> leviable disposal, in relation to a chemical product, means:\n\n    (a) if the product is an Australian product:\n    (i) if the product is disposed of in Australia by the manufacturer—that disposal of the product; or\n    (ii) if the product is applied by the manufacturer to the manufacturer’s own use—that application of the product; or\n    (b) if the product is an imported product:\n    (i) if the product is disposed of in Australia by the importer—that disposal of the product; or\n    (ii) if the product is applied by the importer to the importer’s own use—that application of the product.\n\n> leviable value, in relation to a leviable disposal of a chemical product, means:\n\n    (a) if the leviable disposal was a sale by wholesale of the product by the manufacturer or importer and the parties to the sale were dealing at arm’s length—the amount received by the manufacturer or importer in respect of the sale; or\n    (b) otherwise—the notional wholesale value of the product at the time of the disposal.\n\n> levy means levy, imposed by any Act, that is payable under this Act.\n\n> manufacture includes formulate.\n\n> notional wholesale value, in relation to a chemical product at a particular time, means the amount that the collecting agency determines would have been received:\n\n    (a) if the product is an Australian product—by the manufacturer; or\n    (b) if the product is an imported product—by the importer;\n  in respect of the product if, at that time, the product had been sold by the manufacturer or importer, as the case may be, by wholesale to a person with whom the manufacturer or importer was dealing at arm’s length.\n\n> participating Territory has the same meaning as in the Agricultural and Veterinary Chemicals Act 1994.\n\n> prescribed date for payment, in relation to any levy that is payable, means:\n\n    (a) if levy is payable because of an assessment that has been made—the date stated in the notice of assessment to be the date by which the levy is to be paid; or\n    (b) in any other case—the next 31 December following the end of the relevant financial year.\n\n> Note: As the levy is paid in arrears, levy might be payable in respect of a chemical product whose registration has ceased.\n\n> rate of levy has the meaning given by section 12C.\n\n> registered, in relation to a jurisdiction, means registered under a registration law of the jurisdiction.\n\n> registration law, in relation to a jurisdiction, means:\n\n    (a) if there is an Agvet Code of the jurisdiction that is in force—Part 2 of that Code, including (to avoid doubt) Part 2 of that Code as it has effect because of the operation of Part 11 of that Code; or\n    (b) otherwise—a prescribed law of the jurisdiction;\n  and also has an extended meaning as mentioned in subsections (2) and (2A).\n\n> relevant financial year means the financial year in which the leviable disposals in respect of which the levy is payable took place.\n\n> relevant particulars, in relation to a registered chemical product, has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> State includes the Northern Territory.\n\n> thing includes a document.\n\n> total leviable value, in relation to a chemical product for a particular period, means the sum of the leviable values in respect of the leviable disposals of the product that took place anywhere in Australia during that period.\n\n> understatement penalty means understatement penalty payable under section 14A.\n\n> veterinary chemical product has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n  (2) If, at any time or during any period, a permit is in force in respect of a chemical product under Part 7 of the Agvet Code of a State or of the participating Territories (including, to avoid doubt, a permit that is taken to be in force under Part 7 of such a Code because of the operation of Part 11 of the Code), this Act has effect as if:\n    (a) the product were registered under Part 2 of the Code at that time or during that period; and\n    (b) a reference to the person who applied for the registration of the product were a reference to the person who applied for the permit.\n  (2A) If, at any time or during any period, a permit is in force in respect of a chemical product under a prescribed law referred to in paragraph (b) of the definition of registration law in subsection (1), this Act has effect as if:\n    (a) the product were registered under that law at that time or during that period; and\n    (b) a reference to the person who applied for the registration of the product were a reference to the person who applied for the permit.\n  (2B) If:\n    (a) a chemical product was registered at a particular time or during a particular period under a law that is prescribed for the purposes of paragraph (b) of the definition of registration law in subsection (1); and\n    (b) the product is declared by the regulations to have been, or to be, an excluded chemical product for the purposes of this Act from a time referred to in the regulations that is earlier than that particular time or earlier than the commencement of that particular period;\n  the product is taken, for the purposes of this Act, not to have been registered under that law at that time or during that period, as the case may be.\n  (3) If a change occurs in the legal or equitable ownership of a chemical product, the product is taken to be disposed of at the time of the change by the person who was the legal owner of the product immediately before the change.\n  (4) If a chemical product is applied by a person to the person’s own use, the product is taken to be disposed of by the person when it is so applied.\n\n#### 3A Minister may specify collecting agency\n\n  (1) The Minister may, by written instrument, specify an Agency to be the collecting agency.\n  (2) Before making an instrument specifying an Agency, the Minister must get the written agreement of the Minister responsible for the Agency.\n  (3) An instrument under subsection (1) is not a legislative instrument.\n\n#### 4 Extension to certain external Territories\n\n  This Act extends to the external Territories that are participating Territories.\n\n#### 5 Act to bind Crown\n\n  (1) This Act binds the Crown in all its capacities.\n  (2) Nothing in this Act renders the Crown in any capacity liable to be prosecuted for an offence.\n\n#### 5A Application of the Criminal Code\n\n  Chapter 2 of the Criminal Code applies to all offences against this Act.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n#### 6 Power of collecting agency to make certain determinations\n\n  (1) The collecting agency may do any one or more of the following:\n    (a) by notice in writing to the manufacturer or importer of a chemical product, determine the amount that would have been received by the manufacturer or importer in respect of the product at a particular time as mentioned in the definition of notional wholesale value in subsection 3(1);\n    (b) for the purpose of paragraph (a) of the definition of prescribed date for payment, by notice published in the Gazette, direct that, in relation to levy payable in a particular calendar year or financial year stated in the Gazette notice, a reference in a notice of assessment to a date that is specified in the Gazette notice is taken instead to be a reference to another date (whether earlier or later) that is specified in the Gazette notice;\n    (c) for the purpose of paragraph (b) of the definition of prescribed date for payment, by notice published in the Gazette, direct that, in relation to levy payable in a particular calendar year or financial year stated in the Gazette notice, a reference in that paragraph to a date that is specified in the Gazette notice is taken instead to be a reference to another date (whether earlier or later) that is specified in the Gazette notice;\n    (d) by notice published in the Gazette:\n    (i) specify amounts of levy to which the Gazette notice applies; and\n    (ii) direct that, for the purposes of this Act, an amount of such a levy that, apart from the direction, would be required to be paid by a particular date is taken to have been paid by that date if the levy is paid by instalments worked out in accordance with the Gazette notice on such dates as are stated in the Gazette notice.\n  (2) A determination or direction made or given under subsection (1) has effect according to its terms.\n  (3) A notice made under paragraph (1)(a) is not a legislative instrument.\n  (4) A notice made under paragraph (1)(b), (c) or (d) is a legislative instrument.\n\n## Part 2—Liability for levy and penalties\n\n### Division 2—Liability for levy for financial years from 1 July 2005\n\n#### 12B Liability for levy in respect of disposals during the 2005‑2006 and later financial years\n\n  (1) If a chemical product was registered in any jurisdiction during the whole or any part of the financial year beginning on 1 July 2005 or a later financial year, then levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during that year.\n  (2) Subject to subsection (3), the interested person in relation to the chemical product is liable to pay the levy.\n  (3) If the chemical product was registered as mentioned in subsection (1) in more than one jurisdiction and different persons are the interested persons in relation to the product in different jurisdictions, those persons are jointly and severally liable to pay the levy.\n\n#### 12C Amount of levy imposed in respect of disposals during the 2005‑2006 and later financial years\n\n  The amount of the levy that is payable under section 12B in respect of leviable disposals of a particular chemical product during a financial year is the amount worked out using the formula:\n\n![Start formula Total leviable value in respect of the product for the financial year times Rate of levy end formula](image.002.png)\n\n  where:\n\n> rate of levy means the percentage prescribed by the regulations for the purposes of this section in respect of the financial year.\n\n### Division 3—Other rules relating to the levy\n\n#### 13 Payment of levy\n\n  A person who is liable to pay levy in respect of a chemical product must pay the levy on or before the prescribed date for payment of that levy.\n\n> Note: If any levy payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n#### 14 Late payment penalty\n\n  (1) This section applies if either or both of the following:\n    (a) any levy payable by a person under this Part in respect of leviable disposals of a particular chemical product during a period;\n    (b) any understatement penalty payable in respect of the product for the period;\n  is not wholly paid on or before the prescribed date for payment of the levy, or the date stated under subsection 16(8A), as the case requires.\n  (1A) The person immediately becomes liable to pay a late payment penalty of:\n    (a) if the total amount of levy and understatement penalty that is unpaid is not more than $10,000—$200; or\n    (b) if the total amount of levy and understatement penalty that is unpaid is more than $10,000—$400.\n  (2) The collecting agency may remit the whole or a part of an amount of late payment penalty.\n\n> Note: If any late payment penalty payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n#### 14A Understatement penalty\n\n  (1) This section applies if:\n    (a) a person mentioned in paragraph 20(1)(a) or (2)(a) (about notices requiring information) gives to the collecting agency under that section information relating to the importation, manufacture or disposal of a chemical product during a period; and\n    (b) the total leviable value (the understated value) in respect of the product for the period worked out on the basis of that information is less than the actual total leviable value in respect of the product for the period.\n  (2) The person is liable to pay an understatement penalty in respect of the product for the period of the higher of the following amounts:\n    (a) $100;\n    (b) 25% of the difference between the actual total leviable value and the understated value.\n  (3) The collecting agency may remit the whole or a part of an amount of understatement penalty.\n\n> Note: If any understatement penalty payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n## Part 3—Calculation or assessment of levy\n\n#### 15 Calculation of levy by person liable\n\n  (1) If it appears to the collecting agency that a person may be liable to pay levy in respect of leviable disposals of a chemical product that took place during a particular period, the collecting agency may, not earlier than the end of that period, by written notice given to the person:\n    (a) tell the person the rate of levy payable in respect of chemical products for that period; and\n    (b) require the person:\n    (i) to calculate the total leviable value (if any) in respect of the product for that period and the amount of the levy (if any) that is payable; and\n    (ii) within a period of not less than one month that is stated in the notice, to notify the collecting agency in writing of the results of the calculations and the basis on which the calculations were made.\n  (2) A person must not refuse or fail to comply with a requirement made under subsection (1).\n  (2AA) A person commits an offence of strict liability if the person contravenes subsection (2).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (2A) Subsection (2AA) does not apply if the person has a reasonable excuse.\n\n> Note: The defendant bears an evidential burden in relation to the matter in subsection (2A). See subsection 13.3(3) of the Criminal Code.\n\n  (2B) Subsection (2) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n  (3) Subject to subsection (6), a person who has given to the collecting agency , under subparagraph (1)(b)(ii) or this subsection, a notification in writing in respect of the total leviable value (if any) in respect of a chemical product for a period and the amount of the levy (if any) that is payable may make a further calculation of that value and amount in substitution for the value and amount last so calculated and notify the collecting agency of the results of the further calculations and the basis on which the further calculations were made.\n  (4) Subject to subsection (6), an amount notified by a person to the collecting agency in accordance with this section as being the amount calculated by the person to be the levy payable in respect of a chemical product for a period or, if more than one amount has been so notified for that period, the amount last notified, is taken to be the amount of levy so payable.\n  (5) Subject to subsection (6), if a notification by a person to the collecting agency in accordance with this section or, if more than one notification has been made, the last such notification, states that the calculations made by the person show that no levy is payable in respect of a particular chemical product for a period, no levy is payable by the person in respect of that product for that period.\n  (6) Subsections (3), (4) and (5) do not apply in relation to a chemical product in respect of a period if the collecting agency has made or makes an assessment as to whether any levy is payable in respect of that product for that period.\n\n#### 16 Assessment of levy by collecting agency\n\n  Assessment of levy\n  (1) The collecting agency may make an assessment as to whether any levy is payable in respect of leviable disposals of a particular chemical product during a particular period.\n  (2) An assessment may be made before, on or after the date that, apart from the assessment, would be the prescribed date for payment of the levy and whether or not any payment has been made on account of the levy.\n  (3) An assessment is to state the total leviable value (if any) in respect of the product for the period concerned and the amount of the levy (if any) payable.\n  (4) An assessment may be based on any information in the possession of the APVMA or, if an Agency is specified by instrument under section 3A, the Agency, whether obtained as a result of the making of a requirement under this Act or otherwise.\n  (5) The collecting agency must give written notice of an assessment:\n    (a) if any levy is assessed to be payable—to the person who it considers is liable to pay the levy; or\n    (b) if no levy is assessed to be payable—to the person who, if levy had been payable, it considers would have been liable to pay the levy.\n  (6) A notice of assessment must contain particulars of any determination made by the collecting agency under paragraph 6(1)(a).\n  (7) If any levy is payable, the notice must state the date by which the levy is to be paid.\n  (8) The date to be so stated must not be earlier than whichever is the later of the following dates:\n    (a) the date that, apart from the assessment, would be the prescribed date for payment of the levy;\n    (b) the 21st day after the day on which the notice is given.\n  Assessment to include details of understatement penalty\n  (8A) If any understatement penalty is also payable in respect of the product for the period concerned, the notice must state:\n    (a) the amount of understatement penalty payable; and\n    (b) the date by which the penalty is to be paid (which is to be the same as the date stated under subsection (7)).\n  Reconsideration and review of assessments\n  (9) A notice of an assessment must include a statement to the effect of section 18.\n  (10) A failure to comply with subsection (9) does not affect the validity of the assessment.\n  (11) An assessment is taken to be a decision for the purposes of the Administrative Review Tribunal Act 2024.\n  Notice of assessment is conclusive evidence of the due making of the assessment\n  (12) The production of a notice of assessment, or of a document purporting to be a copy of a notice of assessment, signed on behalf of the collecting agency by the Chief Executive Officer of the Agency or a delegate of the Chief Executive Officer is conclusive evidence of the due making of the assessment and, except in proceedings under section 18 on a review or appeal relating to the assessment, that the amount and all the particulars of the assessment are correct.\n\n#### 17 Fresh assessments\n\n  (1) Subject to subsection (2), if the collecting agency is satisfied that an assessment was incorrect, the collecting agency may make a fresh assessment under section 16 in substitution for the incorrect assessment, even though levy or understatement penalty may have been paid in respect of the incorrect assessment.\n  (2) A fresh assessment may:\n    (a) if the incorrect assessment was based on false or misleading information given to the APVMA, an Agency specified by instrument under section 3A or an inspector—be made at any time; or\n    (b) otherwise—be made only within 4 years from the date on which levy became payable under the incorrect assessment.\n\n#### 18 Reconsideration and review of assessments\n\n  (1) A person who is affected by an assessment made by the collecting agency may, if dissatisfied with the assessment, by written notice given to the collecting agency within 21 days after the day on which the person first received notice of the assessment, or within any further period that the collecting agency allows, request the collecting agency to reconsider the assessment.\n  (2) The person must set out in the request reasons for making the request.\n  (3) Upon receipt of the request, the collecting agency must reconsider the assessment and, subject to subsection (4), may confirm or revoke the assessment or vary the assessment in any manner that it thinks fit.\n  (4) If the collecting agency does not confirm, revoke or vary an assessment before the end of 21 days after the day on which it received the request under subsection (1) to reconsider the assessment, it is taken, at the end of that period, to have confirmed the assessment under subsection (3).\n  (5) If the collecting agency confirms, revokes or varies an assessment before the end of the period referred to in subsection (4), it must, by written notice given to the person making the request, tell the person the result of the reconsideration of the assessment and the reasons for confirming, varying or revoking the assessment, as the case may be.\n  (6) A failure to comply with subsection (5) does not affect the validity of the confirmation, revocation or variation.\n  (7) Applications may be made to the Administrative Review Tribunal for review of assessments of the collecting agency that have been confirmed or varied under subsection (3).\n  (8) If, as a result of an application made under paragraph 33(b), the Administrative Review Tribunal has reviewed a determination made by the collecting agency under paragraph 6(1)(a) in relation to a chemical product as at a particular time, the Tribunal is not entitled to alter the determination as so reviewed by it when it is reviewing an assessment to which the determination is relevant.\n  (9) If an assessment is taken, because of subsection (4), to be confirmed, section 18 of the Administrative Review Tribunal Act 2024 applies as if the prescribed period for making application for review of the assessment were the period beginning on the day on which the assessment is taken to be confirmed and ending on the 28th day after that day.\n  (10) If a request is made under subsection (1) in respect of an assessment, section 32 of the Administrative Review Tribunal Act 2024 (reviewable decision continues to operate unless Tribunal orders otherwise) applies as if the making of the request were the making of an application to the Administrative Review Tribunal for a review of the assessment.\n\n#### 18A Reporting obligations of collecting agency\n\n  (1) This section applies if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (2) In relation to a particular period, the Agency must notify the APVMA, in writing, of the following:\n    (a) the leviable disposals of a chemical product that took place during the period;\n    (b) the total leviable value (if any) in respect of the product for that period and the amount of the levy (if any) that was payable;\n    (c) any assessment made by the Agency as to whether any levy was payable in respect of leviable disposals of the chemical product during the period;\n    (d) the amounts of levy, late payment penalty or understatement penalty collected by the Agency during the period;\n    (e) if the prescribed date for payment of levy falls within the period—the amounts of levy that have not been paid on or before the prescribed date;\n    (f) if late payment penalty or understatement penalty is payable during the period—any amounts of late payment penalty or understatement penalty that have not been paid;\n    (g) if the amounts of any levy, late payment penalty or understatement penalty overpaid by a person have been credited during the period against a liability of the person to pay another such amount under the Act—the amount credited and the person in relation to whom the amount was credited;\n    (h) if the whole or part of the liability to pay an amount of levy, late payment penalty or understatement penalty has been waived during the period—the amount that has been waived and the person in relation to whom the amount was waived;\n    (i) if the total amount of levy, late payment penalty or understatement penalty was rounded during the period—the amount of levy, late payment penalty or understatement penalty payable, the amount as rounded and the person in relation to whom the amount was rounded.\n  (3) The Agency must notify the APVMA in such form, and by such time after the end of the period, as the APVMA requires.\n\n#### 18B APVMA may request information from collecting agency\n\n  (1) This section applies if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (2) The APVMA may request the collecting agency to provide any information it has acquired under this Act if the APVMA considers that the information is or may be required to enable:\n    (a) the APVMA to perform functions, or exercise powers, under the Agricultural and Veterinary Chemicals (Administration) Act 1992 or the Agvet Code of a State or of the participating Territories; or\n    (b) the Chief Executive Officer of the APVMA to perform his or her functions, or exercise his or her powers, under the Agricultural and Veterinary Chemicals (Administration) Act 1992 or the Agvet Code of a State or of the participating Territories.\n  (3) The Agency must respond to the APVMA in such form, and by such time, as the APVMA requires.\n\n## Part 4—Enforcement\n\n#### 19 Levy, late payment penalty and understatement penalty recovered as debts\n\n  (1) Any levy that has not been paid on or before the prescribed date for payment of the levy, or any late payment penalty or understatement penalty that is payable, is:\n    (a) a debt due to the Commonwealth; and\n    (b) payable to the APVMA on behalf of the Commonwealth; and\n    (c) may be sued for and recovered by the APVMA.\n  (2) The APVMA must pay to the Commonwealth any amounts of levy, late payment penalty or understatement penalty received by it.\n\n#### 20 APVMA or collecting agency may require information about disposals of chemical products\n\n  (1) For the purpose of determining whether levy under Part 2 is payable in respect of a chemical product for a calendar year or a financial year, the APVMA may or, if a collecting agency is specified by instrument under section 3A to be the collecting agency, the collecting agency may, not earlier than the end of the year, give written notice to any one or more of the following:\n    (a) the person, or any of the persons, by whom any such levy would be payable;\n    (b) if the product is an imported product and the person referred to in paragraph (a) is not, or none of the persons referred to in that paragraph is, the importer—the importer;\n    (c) if the product is an Australian product and the person referred to in paragraph (a) is not, or none of the persons referred to in that paragraph is, the manufacturer—the manufacturer;\n  requiring the person to whom the notice is given to give to the APVMA or the collecting agency, as the case may be, within a period stated in the notice that is not less than one month after the notice is given, any information relating to the importation, manufacture or disposal of the product during the year that is necessary to work out the total leviable value in respect of the product for the year.\n\n> Note: A person might be liable for an understatement penalty if the total leviable value worked out on the basis of information given under this subsection is less than the actual total leviable value: see section 14A.\n\n  (2) To avoid doubt, the APVMA may give a written notice under subsection (1) even if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (3) A person must not refuse or fail to comply with a requirement made under subsection (1) or (2).\n  (3A) A person commits an offence of strict liability if the person contravenes subsection (3).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (4) Subsection (3A) does not apply if the person has a reasonable excuse.\n\n> Note: The defendant bears an evidential burden in relation to the matter in subsection (4). See subsection 13.3(3) of the Criminal Code.\n\n  (5) Subsection (3) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n## Part 5—Miscellaneous\n\n#### 33 Administrative Review Tribunal may review certain decisions by collecting agency\n\n  An application may be made to the Administrative Review Tribunal for review of:\n    (b) a decision of the collecting agency determining an amount under paragraph 6(1)(a); or\n    (c) a decision of the collecting agency under subsection 14(2) or 14A(3) remitting, or refusing to remit, the whole or part of an amount of late payment penalty or understatement penalty; or\n    (d) a decision of the collecting agency allowing, or refusing to allow, a further period for the making of a request under subsection 18(1).\n\n#### 34 Self‑incrimination etc.\n\n  (1) A person is not excused from:\n    (a) giving information; or\n    (b) producing a document or thing; or\n    (c) answering a question asked by an inspector;\n  under this Act on the ground that doing so might tend to incriminate the person or expose the person to a penalty.\n  (2) However, in the case of an individual, none of the following:\n    (a) the information or answer given;\n    (b) the document or thing produced;\n    (c) the giving of the information or the answer, or the producing of the document or thing;\n    (d) any information, document or thing obtained as a direct or indirect consequence of giving the information or answer, or producing the document or thing;\n  is admissible in evidence against the individual in:\n    (e) criminal proceedings, other than:\n    (i) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code (which deal with false or misleading information or documents) that relates to this Act; or\n    (ii) proceedings for an offence against section 149.1 of the Criminal Code (which deals with obstruction of Commonwealth public officials) that relates to this Act; or\n    (f) civil proceedings for a contravention of a civil penalty provision.\n\n#### 35 Annual returns by interested persons\n\n  (1) The interested person in relation to a chemical product who is liable to pay levy in respect of leviable disposals of the product that took place anywhere in Australia at any time during a financial year must give the APVMA, before 30 November in the next financial year, a return setting out the total quantity of the chemical product covered by those leviable disposals.\n\n> Note: See also sections 37A and 37B.\n\n  (2) Subsection (1) does not apply:\n    (a) to that interested person in relation to that chemical product and to a financial year if the total quantity of that product covered by those leviable disposals in that year is not more than the quantity prescribed by the regulations for the purposes of this paragraph; or\n    (b) to a chemical product prescribed by the regulations for the purposes of this paragraph.\n  Strict liability offence\n  (3) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n  Civil penalty\n  (4) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of subsection (1), see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n  Statement to Department\n  (5) From the returns given to the APVMA in relation to a financial year, the APVMA must give the Secretary of the Department, before the end of the next financial year, a statement setting out the total quantities of each active constituent for each chemical product covered by those returns.\n\n#### 36 Records to be kept by applicants for registration of, and persons who import or manufacture, chemical products\n\n  (1) A person who applies for registration, or the renewal of registration, of a chemical product, or imports a chemical product into, or manufactures a chemical product in, Australia must:\n    (a) keep any records relating to the importation, manufacture or disposal of the product that may be necessary to work out the total leviable value in respect of the product for any period in respect of which levy may be payable in respect of leviable disposals of the product; and\n    (b) retain those records for 6 years.\n  (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (3) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n#### 37 Records to be kept by interested persons\n\n  (1) The interested person in relation to a chemical product who is liable to pay levy in respect of leviable disposals of the product that took place anywhere in Australia at any time during a financial year must:\n    (a) keep any records relating to those disposals that are reasonably necessary to enable the APVMA to find out whether section 35 has been complied with; and\n    (b) retain those records for 6 years.\n\n> Note: See also sections 37A and 37B.\n\n  Strict liability offence\n  (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n  Civil penalty\n  (3) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of subsection (1), see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n#### 37A Main constitutional basis of sections 35 and 37\n\n  Sections 35 and 37 rely on the Commonwealth’s legislative powers under paragraphs 51(xi) (census and statistics) and (xxxix) (incidental matters) of the Constitution.\n\n#### 37B Other constitutional bases of sections 35 and 37\n\n  (1) Independently of section 37A, sections 35 and 37 also have effect as provided by this section.\n  Trade and commerce\n  (2) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in the course of:\n    (a) trade or commerce between Australia and places outside Australia; or\n    (b) trade or commerce among the States; or\n    (c) trade or commerce within a Territory, between a State and a Territory or between 2 Territories.\n  Corporations\n  (3) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal by a corporation to which paragraph 51(xx) of the Constitution applies.\n  Territories\n  (4) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in a Territory.\n\n#### 38 Exemptions from liability for damages\n\n  No action, suit or other proceeding for damages lies against the Commonwealth, the APVMA, or any other Commonwealth authority, or a person who is or has been an officer or employee of the Commonwealth, of the APVMA or of any other Commonwealth authority, or is or has been a delegate of the APVMA or of any other Agency, a director of the APVMA, a consultant to the APVMA or an inspector, for or in relation to anything done or omitted to be done in good faith in the performance or purported performance of any function, or the exercise or purported exercise of any power, conferred by this Act.\n\n#### 38A Refund of overpayments\n\n  (1) The collecting agency may credit an amount of levy, late payment penalty or understatement penalty that has been overpaid by a person against a liability of the person to pay another such amount under this Act.\n  (2) The collecting agency must refund the amount to the person to the extent that it is not credited.\n\n#### 38B Waiver of amounts\n\n  The collecting agency may waive, up to a maximum of $100, the whole or a part of the liability to pay an amount of levy, late payment penalty or understatement penalty.\n\n> Note: If the collecting agency waives the whole or a part of the liability to pay an amount, this is a permanent bar to recovering that amount.\n\n#### 38C Rounding of amounts\n\n  If the total amount of levy, late payment penalty and understatement penalty payable by a person in respect of a chemical product for a period is not exactly divisible by $2, the collecting agency may round the amount down to the nearest amount that is exactly divisible by $2.\n\n#### 38D Costs and expenses of collecting agency\n\n  If an Agency is specified by instrument under section 3A to be the collecting agency, the APVMA must pay the Agency for the costs and expenses incurred by the Agency in relation to collecting levy, late payment penalty or understatement penalty under this Act.\n\n#### 38E Delegation\n\n  The Chief Executive Officer of an Agency may, by writing, delegate his or her power under subsection 16(12) to:\n    (a) if the Agency is the APVMA—an SES employee or acting SES employee in the APVMA; or\n    (b) if the Agency is specified by instrument under section 3A to be the collecting agency—an SES employee or acting SES employee in the Agency.\n\n#### 39 Regulations\n\n  (1) The Governor‑General may make regulations prescribing matters:\n    (a) required or permitted by this Act to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n  and, in particular, prescribing the way in which notices may be given by or to the APVMA or, if a collecting agency is specified by instrument under section 3A to be the collecting agency, the collecting agency, or both, under this Act.\n  (2) The percentage that may be prescribed by the regulations for the purposes of section 12C must not exceed 2%.","sortOrder":9},{"sectionNumber":"Division 2","sectionType":"division","heading":"Liability for levy for financial years from 1 July 2005","content":"An Act to provide for the collection of a levy on agricultural and veterinary chemical products, and for related purposes\n\n## Part 1—Preliminary\n\n#### 1 Short title\n\n  This Act may be cited as the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994.\n\n#### 2 Commencement\n\n  This Act commences on the same day as the Agricultural and Veterinary Chemicals Act 1994.\n\n#### 3 Interpretation\n\n  (1) In this Act, unless the contrary intention appears:\n\n> active constituent has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> Agency has the same meaning as Commonwealth entity in the Public Governance, Performance and Accountability Act 2013.\n\n> agricultural chemical product has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> APVMA means the Australian Pesticides and Veterinary Medicines Authority continued in existence by section 6 of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> assessment means an assessment under section 16.\n\n> Australia includes any external Territories that are participating Territories.\n\n> Australian product means a chemical product that has been manufactured in Australia, but does not include an imported product.\n\n> chemical product means an agricultural chemical product or a veterinary chemical product but does not include such a product that, under the regulations, is exempt from levy.\n\n> civil penalty order has the same meaning as in the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> civil penalty provision means a provision declared by this Act to be a civil penalty provision.\n\n> collecting agency means:\n\n    (a) if an Agency is specified by instrument under section 3A to be the collecting agency—the Agency; or\n    (b) if paragraph (a) does not apply—the APVMA.\n\n> give information includes make a statement.\n\n> imported product means a chemical product that has been imported into Australia (whether or not the product was manufactured in Australia).\n\n> inspector means:\n\n    (a) a person appointed as an inspector for the purposes of this Act under subsection 69F(1) of the Agricultural and Veterinary Chemicals (Administration) Act 1992; or\n    (b) an officer of the Public Service of a State or Territory to whom an arrangement referred to in subsection 69F(2) of that Act applies for the purposes of this Act.\n\n> interested person, in relation to a registered chemical product, means:\n\n    (a) subject to paragraphs (b), (c) and (d), the person (the original applicant) who applied for the registration or, in the case of a chemical product whose registration has been renewed, applied for the renewal, or the last renewal, as the case may be, of the registration; or\n    (b) subject to paragraphs (c) and (d), if the original applicant has entered into a contract with another person in relation to the product under which, or as a result of which, the other person will or may apply to the APVMA to have the other person’s name entered in the relevant particulars in relation to the product, or to have a label approved in relation to containers for the product, and the other person’s name is entered in those relevant particulars, or such a label is approved, on the application of the other person—the other person; or\n    (c) if the person who, apart from this paragraph, would be the interested person because of paragraph (a) or (b), was an individual who has died or is an individual whose affairs are being lawfully administered by another person—the legal personal representative of the individual or the person administering his or her affairs, as the case may be; or\n    (d) if the person who, apart from this paragraph, would be the interested person because of paragraph (a) or (b), was a body corporate—a successor in law of that body corporate.\n\n> jurisdiction means:\n\n    (a) a State; or\n    (b) the participating Territories.\n\n> late payment penalty means late payment penalty payable under section 14.\n\n> leviable disposal, in relation to a chemical product, means:\n\n    (a) if the product is an Australian product:\n    (i) if the product is disposed of in Australia by the manufacturer—that disposal of the product; or\n    (ii) if the product is applied by the manufacturer to the manufacturer’s own use—that application of the product; or\n    (b) if the product is an imported product:\n    (i) if the product is disposed of in Australia by the importer—that disposal of the product; or\n    (ii) if the product is applied by the importer to the importer’s own use—that application of the product.\n\n> leviable value, in relation to a leviable disposal of a chemical product, means:\n\n    (a) if the leviable disposal was a sale by wholesale of the product by the manufacturer or importer and the parties to the sale were dealing at arm’s length—the amount received by the manufacturer or importer in respect of the sale; or\n    (b) otherwise—the notional wholesale value of the product at the time of the disposal.\n\n> levy means levy, imposed by any Act, that is payable under this Act.\n\n> manufacture includes formulate.\n\n> notional wholesale value, in relation to a chemical product at a particular time, means the amount that the collecting agency determines would have been received:\n\n    (a) if the product is an Australian product—by the manufacturer; or\n    (b) if the product is an imported product—by the importer;\n  in respect of the product if, at that time, the product had been sold by the manufacturer or importer, as the case may be, by wholesale to a person with whom the manufacturer or importer was dealing at arm’s length.\n\n> participating Territory has the same meaning as in the Agricultural and Veterinary Chemicals Act 1994.\n\n> prescribed date for payment, in relation to any levy that is payable, means:\n\n    (a) if levy is payable because of an assessment that has been made—the date stated in the notice of assessment to be the date by which the levy is to be paid; or\n    (b) in any other case—the next 31 December following the end of the relevant financial year.\n\n> Note: As the levy is paid in arrears, levy might be payable in respect of a chemical product whose registration has ceased.\n\n> rate of levy has the meaning given by section 12C.\n\n> registered, in relation to a jurisdiction, means registered under a registration law of the jurisdiction.\n\n> registration law, in relation to a jurisdiction, means:\n\n    (a) if there is an Agvet Code of the jurisdiction that is in force—Part 2 of that Code, including (to avoid doubt) Part 2 of that Code as it has effect because of the operation of Part 11 of that Code; or\n    (b) otherwise—a prescribed law of the jurisdiction;\n  and also has an extended meaning as mentioned in subsections (2) and (2A).\n\n> relevant financial year means the financial year in which the leviable disposals in respect of which the levy is payable took place.\n\n> relevant particulars, in relation to a registered chemical product, has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> State includes the Northern Territory.\n\n> thing includes a document.\n\n> total leviable value, in relation to a chemical product for a particular period, means the sum of the leviable values in respect of the leviable disposals of the product that took place anywhere in Australia during that period.\n\n> understatement penalty means understatement penalty payable under section 14A.\n\n> veterinary chemical product has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n  (2) If, at any time or during any period, a permit is in force in respect of a chemical product under Part 7 of the Agvet Code of a State or of the participating Territories (including, to avoid doubt, a permit that is taken to be in force under Part 7 of such a Code because of the operation of Part 11 of the Code), this Act has effect as if:\n    (a) the product were registered under Part 2 of the Code at that time or during that period; and\n    (b) a reference to the person who applied for the registration of the product were a reference to the person who applied for the permit.\n  (2A) If, at any time or during any period, a permit is in force in respect of a chemical product under a prescribed law referred to in paragraph (b) of the definition of registration law in subsection (1), this Act has effect as if:\n    (a) the product were registered under that law at that time or during that period; and\n    (b) a reference to the person who applied for the registration of the product were a reference to the person who applied for the permit.\n  (2B) If:\n    (a) a chemical product was registered at a particular time or during a particular period under a law that is prescribed for the purposes of paragraph (b) of the definition of registration law in subsection (1); and\n    (b) the product is declared by the regulations to have been, or to be, an excluded chemical product for the purposes of this Act from a time referred to in the regulations that is earlier than that particular time or earlier than the commencement of that particular period;\n  the product is taken, for the purposes of this Act, not to have been registered under that law at that time or during that period, as the case may be.\n  (3) If a change occurs in the legal or equitable ownership of a chemical product, the product is taken to be disposed of at the time of the change by the person who was the legal owner of the product immediately before the change.\n  (4) If a chemical product is applied by a person to the person’s own use, the product is taken to be disposed of by the person when it is so applied.\n\n#### 3A Minister may specify collecting agency\n\n  (1) The Minister may, by written instrument, specify an Agency to be the collecting agency.\n  (2) Before making an instrument specifying an Agency, the Minister must get the written agreement of the Minister responsible for the Agency.\n  (3) An instrument under subsection (1) is not a legislative instrument.\n\n#### 4 Extension to certain external Territories\n\n  This Act extends to the external Territories that are participating Territories.\n\n#### 5 Act to bind Crown\n\n  (1) This Act binds the Crown in all its capacities.\n  (2) Nothing in this Act renders the Crown in any capacity liable to be prosecuted for an offence.\n\n#### 5A Application of the Criminal Code\n\n  Chapter 2 of the Criminal Code applies to all offences against this Act.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n#### 6 Power of collecting agency to make certain determinations\n\n  (1) The collecting agency may do any one or more of the following:\n    (a) by notice in writing to the manufacturer or importer of a chemical product, determine the amount that would have been received by the manufacturer or importer in respect of the product at a particular time as mentioned in the definition of notional wholesale value in subsection 3(1);\n    (b) for the purpose of paragraph (a) of the definition of prescribed date for payment, by notice published in the Gazette, direct that, in relation to levy payable in a particular calendar year or financial year stated in the Gazette notice, a reference in a notice of assessment to a date that is specified in the Gazette notice is taken instead to be a reference to another date (whether earlier or later) that is specified in the Gazette notice;\n    (c) for the purpose of paragraph (b) of the definition of prescribed date for payment, by notice published in the Gazette, direct that, in relation to levy payable in a particular calendar year or financial year stated in the Gazette notice, a reference in that paragraph to a date that is specified in the Gazette notice is taken instead to be a reference to another date (whether earlier or later) that is specified in the Gazette notice;\n    (d) by notice published in the Gazette:\n    (i) specify amounts of levy to which the Gazette notice applies; and\n    (ii) direct that, for the purposes of this Act, an amount of such a levy that, apart from the direction, would be required to be paid by a particular date is taken to have been paid by that date if the levy is paid by instalments worked out in accordance with the Gazette notice on such dates as are stated in the Gazette notice.\n  (2) A determination or direction made or given under subsection (1) has effect according to its terms.\n  (3) A notice made under paragraph (1)(a) is not a legislative instrument.\n  (4) A notice made under paragraph (1)(b), (c) or (d) is a legislative instrument.\n\n## Part 2—Liability for levy and penalties\n\n### Division 2—Liability for levy for financial years from 1 July 2005\n\n#### 12B Liability for levy in respect of disposals during the 2005‑2006 and later financial years\n\n  (1) If a chemical product was registered in any jurisdiction during the whole or any part of the financial year beginning on 1 July 2005 or a later financial year, then levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during that year.\n  (2) Subject to subsection (3), the interested person in relation to the chemical product is liable to pay the levy.\n  (3) If the chemical product was registered as mentioned in subsection (1) in more than one jurisdiction and different persons are the interested persons in relation to the product in different jurisdictions, those persons are jointly and severally liable to pay the levy.\n\n#### 12C Amount of levy imposed in respect of disposals during the 2005‑2006 and later financial years\n\n  The amount of the levy that is payable under section 12B in respect of leviable disposals of a particular chemical product during a financial year is the amount worked out using the formula:\n\n![Start formula Total leviable value in respect of the product for the financial year times Rate of levy end formula](image.002.png)\n\n  where:\n\n> rate of levy means the percentage prescribed by the regulations for the purposes of this section in respect of the financial year.\n\n### Division 3—Other rules relating to the levy\n\n#### 13 Payment of levy\n\n  A person who is liable to pay levy in respect of a chemical product must pay the levy on or before the prescribed date for payment of that levy.\n\n> Note: If any levy payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n#### 14 Late payment penalty\n\n  (1) This section applies if either or both of the following:\n    (a) any levy payable by a person under this Part in respect of leviable disposals of a particular chemical product during a period;\n    (b) any understatement penalty payable in respect of the product for the period;\n  is not wholly paid on or before the prescribed date for payment of the levy, or the date stated under subsection 16(8A), as the case requires.\n  (1A) The person immediately becomes liable to pay a late payment penalty of:\n    (a) if the total amount of levy and understatement penalty that is unpaid is not more than $10,000—$200; or\n    (b) if the total amount of levy and understatement penalty that is unpaid is more than $10,000—$400.\n  (2) The collecting agency may remit the whole or a part of an amount of late payment penalty.\n\n> Note: If any late payment penalty payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n#### 14A Understatement penalty\n\n  (1) This section applies if:\n    (a) a person mentioned in paragraph 20(1)(a) or (2)(a) (about notices requiring information) gives to the collecting agency under that section information relating to the importation, manufacture or disposal of a chemical product during a period; and\n    (b) the total leviable value (the understated value) in respect of the product for the period worked out on the basis of that information is less than the actual total leviable value in respect of the product for the period.\n  (2) The person is liable to pay an understatement penalty in respect of the product for the period of the higher of the following amounts:\n    (a) $100;\n    (b) 25% of the difference between the actual total leviable value and the understated value.\n  (3) The collecting agency may remit the whole or a part of an amount of understatement penalty.\n\n> Note: If any understatement penalty payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n## Part 3—Calculation or assessment of levy\n\n#### 15 Calculation of levy by person liable\n\n  (1) If it appears to the collecting agency that a person may be liable to pay levy in respect of leviable disposals of a chemical product that took place during a particular period, the collecting agency may, not earlier than the end of that period, by written notice given to the person:\n    (a) tell the person the rate of levy payable in respect of chemical products for that period; and\n    (b) require the person:\n    (i) to calculate the total leviable value (if any) in respect of the product for that period and the amount of the levy (if any) that is payable; and\n    (ii) within a period of not less than one month that is stated in the notice, to notify the collecting agency in writing of the results of the calculations and the basis on which the calculations were made.\n  (2) A person must not refuse or fail to comply with a requirement made under subsection (1).\n  (2AA) A person commits an offence of strict liability if the person contravenes subsection (2).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (2A) Subsection (2AA) does not apply if the person has a reasonable excuse.\n\n> Note: The defendant bears an evidential burden in relation to the matter in subsection (2A). See subsection 13.3(3) of the Criminal Code.\n\n  (2B) Subsection (2) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n  (3) Subject to subsection (6), a person who has given to the collecting agency , under subparagraph (1)(b)(ii) or this subsection, a notification in writing in respect of the total leviable value (if any) in respect of a chemical product for a period and the amount of the levy (if any) that is payable may make a further calculation of that value and amount in substitution for the value and amount last so calculated and notify the collecting agency of the results of the further calculations and the basis on which the further calculations were made.\n  (4) Subject to subsection (6), an amount notified by a person to the collecting agency in accordance with this section as being the amount calculated by the person to be the levy payable in respect of a chemical product for a period or, if more than one amount has been so notified for that period, the amount last notified, is taken to be the amount of levy so payable.\n  (5) Subject to subsection (6), if a notification by a person to the collecting agency in accordance with this section or, if more than one notification has been made, the last such notification, states that the calculations made by the person show that no levy is payable in respect of a particular chemical product for a period, no levy is payable by the person in respect of that product for that period.\n  (6) Subsections (3), (4) and (5) do not apply in relation to a chemical product in respect of a period if the collecting agency has made or makes an assessment as to whether any levy is payable in respect of that product for that period.\n\n#### 16 Assessment of levy by collecting agency\n\n  Assessment of levy\n  (1) The collecting agency may make an assessment as to whether any levy is payable in respect of leviable disposals of a particular chemical product during a particular period.\n  (2) An assessment may be made before, on or after the date that, apart from the assessment, would be the prescribed date for payment of the levy and whether or not any payment has been made on account of the levy.\n  (3) An assessment is to state the total leviable value (if any) in respect of the product for the period concerned and the amount of the levy (if any) payable.\n  (4) An assessment may be based on any information in the possession of the APVMA or, if an Agency is specified by instrument under section 3A, the Agency, whether obtained as a result of the making of a requirement under this Act or otherwise.\n  (5) The collecting agency must give written notice of an assessment:\n    (a) if any levy is assessed to be payable—to the person who it considers is liable to pay the levy; or\n    (b) if no levy is assessed to be payable—to the person who, if levy had been payable, it considers would have been liable to pay the levy.\n  (6) A notice of assessment must contain particulars of any determination made by the collecting agency under paragraph 6(1)(a).\n  (7) If any levy is payable, the notice must state the date by which the levy is to be paid.\n  (8) The date to be so stated must not be earlier than whichever is the later of the following dates:\n    (a) the date that, apart from the assessment, would be the prescribed date for payment of the levy;\n    (b) the 21st day after the day on which the notice is given.\n  Assessment to include details of understatement penalty\n  (8A) If any understatement penalty is also payable in respect of the product for the period concerned, the notice must state:\n    (a) the amount of understatement penalty payable; and\n    (b) the date by which the penalty is to be paid (which is to be the same as the date stated under subsection (7)).\n  Reconsideration and review of assessments\n  (9) A notice of an assessment must include a statement to the effect of section 18.\n  (10) A failure to comply with subsection (9) does not affect the validity of the assessment.\n  (11) An assessment is taken to be a decision for the purposes of the Administrative Review Tribunal Act 2024.\n  Notice of assessment is conclusive evidence of the due making of the assessment\n  (12) The production of a notice of assessment, or of a document purporting to be a copy of a notice of assessment, signed on behalf of the collecting agency by the Chief Executive Officer of the Agency or a delegate of the Chief Executive Officer is conclusive evidence of the due making of the assessment and, except in proceedings under section 18 on a review or appeal relating to the assessment, that the amount and all the particulars of the assessment are correct.\n\n#### 17 Fresh assessments\n\n  (1) Subject to subsection (2), if the collecting agency is satisfied that an assessment was incorrect, the collecting agency may make a fresh assessment under section 16 in substitution for the incorrect assessment, even though levy or understatement penalty may have been paid in respect of the incorrect assessment.\n  (2) A fresh assessment may:\n    (a) if the incorrect assessment was based on false or misleading information given to the APVMA, an Agency specified by instrument under section 3A or an inspector—be made at any time; or\n    (b) otherwise—be made only within 4 years from the date on which levy became payable under the incorrect assessment.\n\n#### 18 Reconsideration and review of assessments\n\n  (1) A person who is affected by an assessment made by the collecting agency may, if dissatisfied with the assessment, by written notice given to the collecting agency within 21 days after the day on which the person first received notice of the assessment, or within any further period that the collecting agency allows, request the collecting agency to reconsider the assessment.\n  (2) The person must set out in the request reasons for making the request.\n  (3) Upon receipt of the request, the collecting agency must reconsider the assessment and, subject to subsection (4), may confirm or revoke the assessment or vary the assessment in any manner that it thinks fit.\n  (4) If the collecting agency does not confirm, revoke or vary an assessment before the end of 21 days after the day on which it received the request under subsection (1) to reconsider the assessment, it is taken, at the end of that period, to have confirmed the assessment under subsection (3).\n  (5) If the collecting agency confirms, revokes or varies an assessment before the end of the period referred to in subsection (4), it must, by written notice given to the person making the request, tell the person the result of the reconsideration of the assessment and the reasons for confirming, varying or revoking the assessment, as the case may be.\n  (6) A failure to comply with subsection (5) does not affect the validity of the confirmation, revocation or variation.\n  (7) Applications may be made to the Administrative Review Tribunal for review of assessments of the collecting agency that have been confirmed or varied under subsection (3).\n  (8) If, as a result of an application made under paragraph 33(b), the Administrative Review Tribunal has reviewed a determination made by the collecting agency under paragraph 6(1)(a) in relation to a chemical product as at a particular time, the Tribunal is not entitled to alter the determination as so reviewed by it when it is reviewing an assessment to which the determination is relevant.\n  (9) If an assessment is taken, because of subsection (4), to be confirmed, section 18 of the Administrative Review Tribunal Act 2024 applies as if the prescribed period for making application for review of the assessment were the period beginning on the day on which the assessment is taken to be confirmed and ending on the 28th day after that day.\n  (10) If a request is made under subsection (1) in respect of an assessment, section 32 of the Administrative Review Tribunal Act 2024 (reviewable decision continues to operate unless Tribunal orders otherwise) applies as if the making of the request were the making of an application to the Administrative Review Tribunal for a review of the assessment.\n\n#### 18A Reporting obligations of collecting agency\n\n  (1) This section applies if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (2) In relation to a particular period, the Agency must notify the APVMA, in writing, of the following:\n    (a) the leviable disposals of a chemical product that took place during the period;\n    (b) the total leviable value (if any) in respect of the product for that period and the amount of the levy (if any) that was payable;\n    (c) any assessment made by the Agency as to whether any levy was payable in respect of leviable disposals of the chemical product during the period;\n    (d) the amounts of levy, late payment penalty or understatement penalty collected by the Agency during the period;\n    (e) if the prescribed date for payment of levy falls within the period—the amounts of levy that have not been paid on or before the prescribed date;\n    (f) if late payment penalty or understatement penalty is payable during the period—any amounts of late payment penalty or understatement penalty that have not been paid;\n    (g) if the amounts of any levy, late payment penalty or understatement penalty overpaid by a person have been credited during the period against a liability of the person to pay another such amount under the Act—the amount credited and the person in relation to whom the amount was credited;\n    (h) if the whole or part of the liability to pay an amount of levy, late payment penalty or understatement penalty has been waived during the period—the amount that has been waived and the person in relation to whom the amount was waived;\n    (i) if the total amount of levy, late payment penalty or understatement penalty was rounded during the period—the amount of levy, late payment penalty or understatement penalty payable, the amount as rounded and the person in relation to whom the amount was rounded.\n  (3) The Agency must notify the APVMA in such form, and by such time after the end of the period, as the APVMA requires.\n\n#### 18B APVMA may request information from collecting agency\n\n  (1) This section applies if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (2) The APVMA may request the collecting agency to provide any information it has acquired under this Act if the APVMA considers that the information is or may be required to enable:\n    (a) the APVMA to perform functions, or exercise powers, under the Agricultural and Veterinary Chemicals (Administration) Act 1992 or the Agvet Code of a State or of the participating Territories; or\n    (b) the Chief Executive Officer of the APVMA to perform his or her functions, or exercise his or her powers, under the Agricultural and Veterinary Chemicals (Administration) Act 1992 or the Agvet Code of a State or of the participating Territories.\n  (3) The Agency must respond to the APVMA in such form, and by such time, as the APVMA requires.\n\n## Part 4—Enforcement\n\n#### 19 Levy, late payment penalty and understatement penalty recovered as debts\n\n  (1) Any levy that has not been paid on or before the prescribed date for payment of the levy, or any late payment penalty or understatement penalty that is payable, is:\n    (a) a debt due to the Commonwealth; and\n    (b) payable to the APVMA on behalf of the Commonwealth; and\n    (c) may be sued for and recovered by the APVMA.\n  (2) The APVMA must pay to the Commonwealth any amounts of levy, late payment penalty or understatement penalty received by it.\n\n#### 20 APVMA or collecting agency may require information about disposals of chemical products\n\n  (1) For the purpose of determining whether levy under Part 2 is payable in respect of a chemical product for a calendar year or a financial year, the APVMA may or, if a collecting agency is specified by instrument under section 3A to be the collecting agency, the collecting agency may, not earlier than the end of the year, give written notice to any one or more of the following:\n    (a) the person, or any of the persons, by whom any such levy would be payable;\n    (b) if the product is an imported product and the person referred to in paragraph (a) is not, or none of the persons referred to in that paragraph is, the importer—the importer;\n    (c) if the product is an Australian product and the person referred to in paragraph (a) is not, or none of the persons referred to in that paragraph is, the manufacturer—the manufacturer;\n  requiring the person to whom the notice is given to give to the APVMA or the collecting agency, as the case may be, within a period stated in the notice that is not less than one month after the notice is given, any information relating to the importation, manufacture or disposal of the product during the year that is necessary to work out the total leviable value in respect of the product for the year.\n\n> Note: A person might be liable for an understatement penalty if the total leviable value worked out on the basis of information given under this subsection is less than the actual total leviable value: see section 14A.\n\n  (2) To avoid doubt, the APVMA may give a written notice under subsection (1) even if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (3) A person must not refuse or fail to comply with a requirement made under subsection (1) or (2).\n  (3A) A person commits an offence of strict liability if the person contravenes subsection (3).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (4) Subsection (3A) does not apply if the person has a reasonable excuse.\n\n> Note: The defendant bears an evidential burden in relation to the matter in subsection (4). See subsection 13.3(3) of the Criminal Code.\n\n  (5) Subsection (3) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n## Part 5—Miscellaneous\n\n#### 33 Administrative Review Tribunal may review certain decisions by collecting agency\n\n  An application may be made to the Administrative Review Tribunal for review of:\n    (b) a decision of the collecting agency determining an amount under paragraph 6(1)(a); or\n    (c) a decision of the collecting agency under subsection 14(2) or 14A(3) remitting, or refusing to remit, the whole or part of an amount of late payment penalty or understatement penalty; or\n    (d) a decision of the collecting agency allowing, or refusing to allow, a further period for the making of a request under subsection 18(1).\n\n#### 34 Self‑incrimination etc.\n\n  (1) A person is not excused from:\n    (a) giving information; or\n    (b) producing a document or thing; or\n    (c) answering a question asked by an inspector;\n  under this Act on the ground that doing so might tend to incriminate the person or expose the person to a penalty.\n  (2) However, in the case of an individual, none of the following:\n    (a) the information or answer given;\n    (b) the document or thing produced;\n    (c) the giving of the information or the answer, or the producing of the document or thing;\n    (d) any information, document or thing obtained as a direct or indirect consequence of giving the information or answer, or producing the document or thing;\n  is admissible in evidence against the individual in:\n    (e) criminal proceedings, other than:\n    (i) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code (which deal with false or misleading information or documents) that relates to this Act; or\n    (ii) proceedings for an offence against section 149.1 of the Criminal Code (which deals with obstruction of Commonwealth public officials) that relates to this Act; or\n    (f) civil proceedings for a contravention of a civil penalty provision.\n\n#### 35 Annual returns by interested persons\n\n  (1) The interested person in relation to a chemical product who is liable to pay levy in respect of leviable disposals of the product that took place anywhere in Australia at any time during a financial year must give the APVMA, before 30 November in the next financial year, a return setting out the total quantity of the chemical product covered by those leviable disposals.\n\n> Note: See also sections 37A and 37B.\n\n  (2) Subsection (1) does not apply:\n    (a) to that interested person in relation to that chemical product and to a financial year if the total quantity of that product covered by those leviable disposals in that year is not more than the quantity prescribed by the regulations for the purposes of this paragraph; or\n    (b) to a chemical product prescribed by the regulations for the purposes of this paragraph.\n  Strict liability offence\n  (3) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n  Civil penalty\n  (4) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of subsection (1), see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n  Statement to Department\n  (5) From the returns given to the APVMA in relation to a financial year, the APVMA must give the Secretary of the Department, before the end of the next financial year, a statement setting out the total quantities of each active constituent for each chemical product covered by those returns.\n\n#### 36 Records to be kept by applicants for registration of, and persons who import or manufacture, chemical products\n\n  (1) A person who applies for registration, or the renewal of registration, of a chemical product, or imports a chemical product into, or manufactures a chemical product in, Australia must:\n    (a) keep any records relating to the importation, manufacture or disposal of the product that may be necessary to work out the total leviable value in respect of the product for any period in respect of which levy may be payable in respect of leviable disposals of the product; and\n    (b) retain those records for 6 years.\n  (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (3) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n#### 37 Records to be kept by interested persons\n\n  (1) The interested person in relation to a chemical product who is liable to pay levy in respect of leviable disposals of the product that took place anywhere in Australia at any time during a financial year must:\n    (a) keep any records relating to those disposals that are reasonably necessary to enable the APVMA to find out whether section 35 has been complied with; and\n    (b) retain those records for 6 years.\n\n> Note: See also sections 37A and 37B.\n\n  Strict liability offence\n  (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n  Civil penalty\n  (3) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of subsection (1), see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n#### 37A Main constitutional basis of sections 35 and 37\n\n  Sections 35 and 37 rely on the Commonwealth’s legislative powers under paragraphs 51(xi) (census and statistics) and (xxxix) (incidental matters) of the Constitution.\n\n#### 37B Other constitutional bases of sections 35 and 37\n\n  (1) Independently of section 37A, sections 35 and 37 also have effect as provided by this section.\n  Trade and commerce\n  (2) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in the course of:\n    (a) trade or commerce between Australia and places outside Australia; or\n    (b) trade or commerce among the States; or\n    (c) trade or commerce within a Territory, between a State and a Territory or between 2 Territories.\n  Corporations\n  (3) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal by a corporation to which paragraph 51(xx) of the Constitution applies.\n  Territories\n  (4) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in a Territory.\n\n#### 38 Exemptions from liability for damages\n\n  No action, suit or other proceeding for damages lies against the Commonwealth, the APVMA, or any other Commonwealth authority, or a person who is or has been an officer or employee of the Commonwealth, of the APVMA or of any other Commonwealth authority, or is or has been a delegate of the APVMA or of any other Agency, a director of the APVMA, a consultant to the APVMA or an inspector, for or in relation to anything done or omitted to be done in good faith in the performance or purported performance of any function, or the exercise or purported exercise of any power, conferred by this Act.\n\n#### 38A Refund of overpayments\n\n  (1) The collecting agency may credit an amount of levy, late payment penalty or understatement penalty that has been overpaid by a person against a liability of the person to pay another such amount under this Act.\n  (2) The collecting agency must refund the amount to the person to the extent that it is not credited.\n\n#### 38B Waiver of amounts\n\n  The collecting agency may waive, up to a maximum of $100, the whole or a part of the liability to pay an amount of levy, late payment penalty or understatement penalty.\n\n> Note: If the collecting agency waives the whole or a part of the liability to pay an amount, this is a permanent bar to recovering that amount.\n\n#### 38C Rounding of amounts\n\n  If the total amount of levy, late payment penalty and understatement penalty payable by a person in respect of a chemical product for a period is not exactly divisible by $2, the collecting agency may round the amount down to the nearest amount that is exactly divisible by $2.\n\n#### 38D Costs and expenses of collecting agency\n\n  If an Agency is specified by instrument under section 3A to be the collecting agency, the APVMA must pay the Agency for the costs and expenses incurred by the Agency in relation to collecting levy, late payment penalty or understatement penalty under this Act.\n\n#### 38E Delegation\n\n  The Chief Executive Officer of an Agency may, by writing, delegate his or her power under subsection 16(12) to:\n    (a) if the Agency is the APVMA—an SES employee or acting SES employee in the APVMA; or\n    (b) if the Agency is specified by instrument under section 3A to be the collecting agency—an SES employee or acting SES employee in the Agency.\n\n#### 39 Regulations\n\n  (1) The Governor‑General may make regulations prescribing matters:\n    (a) required or permitted by this Act to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n  and, in particular, prescribing the way in which notices may be given by or to the APVMA or, if a collecting agency is specified by instrument under section 3A to be the collecting agency, the collecting agency, or both, under this Act.\n  (2) The percentage that may be prescribed by the regulations for the purposes of section 12C must not exceed 2%.","sortOrder":10},{"sectionNumber":"12B","sectionType":"section","heading":"Liability for levy in respect of disposals during the 2005‑2006 and later financial years","content":"#### 12B Liability for levy in respect of disposals during the 2005‑2006 and later financial years\n\n  (1) If a chemical product was registered in any jurisdiction during the whole or any part of the financial year beginning on 1 July 2005 or a later financial year, then levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during that year.\n  (2) Subject to subsection (3), the interested person in relation to the chemical product is liable to pay the levy.\n  (3) If the chemical product was registered as mentioned in subsection (1) in more than one jurisdiction and different persons are the interested persons in relation to the product in different jurisdictions, those persons are jointly and severally liable to pay the levy.","sortOrder":11},{"sectionNumber":"12C","sectionType":"section","heading":"Amount of levy imposed in respect of disposals during the 2005‑2006 and later financial years","content":"#### 12C Amount of levy imposed in respect of disposals during the 2005‑2006 and later financial years\n\n  The amount of the levy that is payable under section 12B in respect of leviable disposals of a particular chemical product during a financial year is the amount worked out using the formula:\n\n![Start formula Total leviable value in respect of the product for the financial year times Rate of levy end formula](image.002.png)\n\n  where:\n\n> rate of levy means the percentage prescribed by the regulations for the purposes of this section in respect of the financial year.","sortOrder":12},{"sectionNumber":"Division 3","sectionType":"division","heading":"Other rules relating to the levy","content":"An Act to provide for the collection of a levy on agricultural and veterinary chemical products, and for related purposes\n\n## Part 1—Preliminary\n\n#### 1 Short title\n\n  This Act may be cited as the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994.\n\n#### 2 Commencement\n\n  This Act commences on the same day as the Agricultural and Veterinary Chemicals Act 1994.\n\n#### 3 Interpretation\n\n  (1) In this Act, unless the contrary intention appears:\n\n> active constituent has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> Agency has the same meaning as Commonwealth entity in the Public Governance, Performance and Accountability Act 2013.\n\n> agricultural chemical product has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> APVMA means the Australian Pesticides and Veterinary Medicines Authority continued in existence by section 6 of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> assessment means an assessment under section 16.\n\n> Australia includes any external Territories that are participating Territories.\n\n> Australian product means a chemical product that has been manufactured in Australia, but does not include an imported product.\n\n> chemical product means an agricultural chemical product or a veterinary chemical product but does not include such a product that, under the regulations, is exempt from levy.\n\n> civil penalty order has the same meaning as in the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> civil penalty provision means a provision declared by this Act to be a civil penalty provision.\n\n> collecting agency means:\n\n    (a) if an Agency is specified by instrument under section 3A to be the collecting agency—the Agency; or\n    (b) if paragraph (a) does not apply—the APVMA.\n\n> give information includes make a statement.\n\n> imported product means a chemical product that has been imported into Australia (whether or not the product was manufactured in Australia).\n\n> inspector means:\n\n    (a) a person appointed as an inspector for the purposes of this Act under subsection 69F(1) of the Agricultural and Veterinary Chemicals (Administration) Act 1992; or\n    (b) an officer of the Public Service of a State or Territory to whom an arrangement referred to in subsection 69F(2) of that Act applies for the purposes of this Act.\n\n> interested person, in relation to a registered chemical product, means:\n\n    (a) subject to paragraphs (b), (c) and (d), the person (the original applicant) who applied for the registration or, in the case of a chemical product whose registration has been renewed, applied for the renewal, or the last renewal, as the case may be, of the registration; or\n    (b) subject to paragraphs (c) and (d), if the original applicant has entered into a contract with another person in relation to the product under which, or as a result of which, the other person will or may apply to the APVMA to have the other person’s name entered in the relevant particulars in relation to the product, or to have a label approved in relation to containers for the product, and the other person’s name is entered in those relevant particulars, or such a label is approved, on the application of the other person—the other person; or\n    (c) if the person who, apart from this paragraph, would be the interested person because of paragraph (a) or (b), was an individual who has died or is an individual whose affairs are being lawfully administered by another person—the legal personal representative of the individual or the person administering his or her affairs, as the case may be; or\n    (d) if the person who, apart from this paragraph, would be the interested person because of paragraph (a) or (b), was a body corporate—a successor in law of that body corporate.\n\n> jurisdiction means:\n\n    (a) a State; or\n    (b) the participating Territories.\n\n> late payment penalty means late payment penalty payable under section 14.\n\n> leviable disposal, in relation to a chemical product, means:\n\n    (a) if the product is an Australian product:\n    (i) if the product is disposed of in Australia by the manufacturer—that disposal of the product; or\n    (ii) if the product is applied by the manufacturer to the manufacturer’s own use—that application of the product; or\n    (b) if the product is an imported product:\n    (i) if the product is disposed of in Australia by the importer—that disposal of the product; or\n    (ii) if the product is applied by the importer to the importer’s own use—that application of the product.\n\n> leviable value, in relation to a leviable disposal of a chemical product, means:\n\n    (a) if the leviable disposal was a sale by wholesale of the product by the manufacturer or importer and the parties to the sale were dealing at arm’s length—the amount received by the manufacturer or importer in respect of the sale; or\n    (b) otherwise—the notional wholesale value of the product at the time of the disposal.\n\n> levy means levy, imposed by any Act, that is payable under this Act.\n\n> manufacture includes formulate.\n\n> notional wholesale value, in relation to a chemical product at a particular time, means the amount that the collecting agency determines would have been received:\n\n    (a) if the product is an Australian product—by the manufacturer; or\n    (b) if the product is an imported product—by the importer;\n  in respect of the product if, at that time, the product had been sold by the manufacturer or importer, as the case may be, by wholesale to a person with whom the manufacturer or importer was dealing at arm’s length.\n\n> participating Territory has the same meaning as in the Agricultural and Veterinary Chemicals Act 1994.\n\n> prescribed date for payment, in relation to any levy that is payable, means:\n\n    (a) if levy is payable because of an assessment that has been made—the date stated in the notice of assessment to be the date by which the levy is to be paid; or\n    (b) in any other case—the next 31 December following the end of the relevant financial year.\n\n> Note: As the levy is paid in arrears, levy might be payable in respect of a chemical product whose registration has ceased.\n\n> rate of levy has the meaning given by section 12C.\n\n> registered, in relation to a jurisdiction, means registered under a registration law of the jurisdiction.\n\n> registration law, in relation to a jurisdiction, means:\n\n    (a) if there is an Agvet Code of the jurisdiction that is in force—Part 2 of that Code, including (to avoid doubt) Part 2 of that Code as it has effect because of the operation of Part 11 of that Code; or\n    (b) otherwise—a prescribed law of the jurisdiction;\n  and also has an extended meaning as mentioned in subsections (2) and (2A).\n\n> relevant financial year means the financial year in which the leviable disposals in respect of which the levy is payable took place.\n\n> relevant particulars, in relation to a registered chemical product, has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n> State includes the Northern Territory.\n\n> thing includes a document.\n\n> total leviable value, in relation to a chemical product for a particular period, means the sum of the leviable values in respect of the leviable disposals of the product that took place anywhere in Australia during that period.\n\n> understatement penalty means understatement penalty payable under section 14A.\n\n> veterinary chemical product has the same meaning as in the Agricultural and Veterinary Chemicals Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.\n\n  (2) If, at any time or during any period, a permit is in force in respect of a chemical product under Part 7 of the Agvet Code of a State or of the participating Territories (including, to avoid doubt, a permit that is taken to be in force under Part 7 of such a Code because of the operation of Part 11 of the Code), this Act has effect as if:\n    (a) the product were registered under Part 2 of the Code at that time or during that period; and\n    (b) a reference to the person who applied for the registration of the product were a reference to the person who applied for the permit.\n  (2A) If, at any time or during any period, a permit is in force in respect of a chemical product under a prescribed law referred to in paragraph (b) of the definition of registration law in subsection (1), this Act has effect as if:\n    (a) the product were registered under that law at that time or during that period; and\n    (b) a reference to the person who applied for the registration of the product were a reference to the person who applied for the permit.\n  (2B) If:\n    (a) a chemical product was registered at a particular time or during a particular period under a law that is prescribed for the purposes of paragraph (b) of the definition of registration law in subsection (1); and\n    (b) the product is declared by the regulations to have been, or to be, an excluded chemical product for the purposes of this Act from a time referred to in the regulations that is earlier than that particular time or earlier than the commencement of that particular period;\n  the product is taken, for the purposes of this Act, not to have been registered under that law at that time or during that period, as the case may be.\n  (3) If a change occurs in the legal or equitable ownership of a chemical product, the product is taken to be disposed of at the time of the change by the person who was the legal owner of the product immediately before the change.\n  (4) If a chemical product is applied by a person to the person’s own use, the product is taken to be disposed of by the person when it is so applied.\n\n#### 3A Minister may specify collecting agency\n\n  (1) The Minister may, by written instrument, specify an Agency to be the collecting agency.\n  (2) Before making an instrument specifying an Agency, the Minister must get the written agreement of the Minister responsible for the Agency.\n  (3) An instrument under subsection (1) is not a legislative instrument.\n\n#### 4 Extension to certain external Territories\n\n  This Act extends to the external Territories that are participating Territories.\n\n#### 5 Act to bind Crown\n\n  (1) This Act binds the Crown in all its capacities.\n  (2) Nothing in this Act renders the Crown in any capacity liable to be prosecuted for an offence.\n\n#### 5A Application of the Criminal Code\n\n  Chapter 2 of the Criminal Code applies to all offences against this Act.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n#### 6 Power of collecting agency to make certain determinations\n\n  (1) The collecting agency may do any one or more of the following:\n    (a) by notice in writing to the manufacturer or importer of a chemical product, determine the amount that would have been received by the manufacturer or importer in respect of the product at a particular time as mentioned in the definition of notional wholesale value in subsection 3(1);\n    (b) for the purpose of paragraph (a) of the definition of prescribed date for payment, by notice published in the Gazette, direct that, in relation to levy payable in a particular calendar year or financial year stated in the Gazette notice, a reference in a notice of assessment to a date that is specified in the Gazette notice is taken instead to be a reference to another date (whether earlier or later) that is specified in the Gazette notice;\n    (c) for the purpose of paragraph (b) of the definition of prescribed date for payment, by notice published in the Gazette, direct that, in relation to levy payable in a particular calendar year or financial year stated in the Gazette notice, a reference in that paragraph to a date that is specified in the Gazette notice is taken instead to be a reference to another date (whether earlier or later) that is specified in the Gazette notice;\n    (d) by notice published in the Gazette:\n    (i) specify amounts of levy to which the Gazette notice applies; and\n    (ii) direct that, for the purposes of this Act, an amount of such a levy that, apart from the direction, would be required to be paid by a particular date is taken to have been paid by that date if the levy is paid by instalments worked out in accordance with the Gazette notice on such dates as are stated in the Gazette notice.\n  (2) A determination or direction made or given under subsection (1) has effect according to its terms.\n  (3) A notice made under paragraph (1)(a) is not a legislative instrument.\n  (4) A notice made under paragraph (1)(b), (c) or (d) is a legislative instrument.\n\n## Part 2—Liability for levy and penalties\n\n### Division 2—Liability for levy for financial years from 1 July 2005\n\n#### 12B Liability for levy in respect of disposals during the 2005‑2006 and later financial years\n\n  (1) If a chemical product was registered in any jurisdiction during the whole or any part of the financial year beginning on 1 July 2005 or a later financial year, then levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during that year.\n  (2) Subject to subsection (3), the interested person in relation to the chemical product is liable to pay the levy.\n  (3) If the chemical product was registered as mentioned in subsection (1) in more than one jurisdiction and different persons are the interested persons in relation to the product in different jurisdictions, those persons are jointly and severally liable to pay the levy.\n\n#### 12C Amount of levy imposed in respect of disposals during the 2005‑2006 and later financial years\n\n  The amount of the levy that is payable under section 12B in respect of leviable disposals of a particular chemical product during a financial year is the amount worked out using the formula:\n\n![Start formula Total leviable value in respect of the product for the financial year times Rate of levy end formula](image.002.png)\n\n  where:\n\n> rate of levy means the percentage prescribed by the regulations for the purposes of this section in respect of the financial year.\n\n### Division 3—Other rules relating to the levy\n\n#### 13 Payment of levy\n\n  A person who is liable to pay levy in respect of a chemical product must pay the levy on or before the prescribed date for payment of that levy.\n\n> Note: If any levy payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n#### 14 Late payment penalty\n\n  (1) This section applies if either or both of the following:\n    (a) any levy payable by a person under this Part in respect of leviable disposals of a particular chemical product during a period;\n    (b) any understatement penalty payable in respect of the product for the period;\n  is not wholly paid on or before the prescribed date for payment of the levy, or the date stated under subsection 16(8A), as the case requires.\n  (1A) The person immediately becomes liable to pay a late payment penalty of:\n    (a) if the total amount of levy and understatement penalty that is unpaid is not more than $10,000—$200; or\n    (b) if the total amount of levy and understatement penalty that is unpaid is more than $10,000—$400.\n  (2) The collecting agency may remit the whole or a part of an amount of late payment penalty.\n\n> Note: If any late payment penalty payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n#### 14A Understatement penalty\n\n  (1) This section applies if:\n    (a) a person mentioned in paragraph 20(1)(a) or (2)(a) (about notices requiring information) gives to the collecting agency under that section information relating to the importation, manufacture or disposal of a chemical product during a period; and\n    (b) the total leviable value (the understated value) in respect of the product for the period worked out on the basis of that information is less than the actual total leviable value in respect of the product for the period.\n  (2) The person is liable to pay an understatement penalty in respect of the product for the period of the higher of the following amounts:\n    (a) $100;\n    (b) 25% of the difference between the actual total leviable value and the understated value.\n  (3) The collecting agency may remit the whole or a part of an amount of understatement penalty.\n\n> Note: If any understatement penalty payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.\n\n## Part 3—Calculation or assessment of levy\n\n#### 15 Calculation of levy by person liable\n\n  (1) If it appears to the collecting agency that a person may be liable to pay levy in respect of leviable disposals of a chemical product that took place during a particular period, the collecting agency may, not earlier than the end of that period, by written notice given to the person:\n    (a) tell the person the rate of levy payable in respect of chemical products for that period; and\n    (b) require the person:\n    (i) to calculate the total leviable value (if any) in respect of the product for that period and the amount of the levy (if any) that is payable; and\n    (ii) within a period of not less than one month that is stated in the notice, to notify the collecting agency in writing of the results of the calculations and the basis on which the calculations were made.\n  (2) A person must not refuse or fail to comply with a requirement made under subsection (1).\n  (2AA) A person commits an offence of strict liability if the person contravenes subsection (2).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (2A) Subsection (2AA) does not apply if the person has a reasonable excuse.\n\n> Note: The defendant bears an evidential burden in relation to the matter in subsection (2A). See subsection 13.3(3) of the Criminal Code.\n\n  (2B) Subsection (2) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n  (3) Subject to subsection (6), a person who has given to the collecting agency , under subparagraph (1)(b)(ii) or this subsection, a notification in writing in respect of the total leviable value (if any) in respect of a chemical product for a period and the amount of the levy (if any) that is payable may make a further calculation of that value and amount in substitution for the value and amount last so calculated and notify the collecting agency of the results of the further calculations and the basis on which the further calculations were made.\n  (4) Subject to subsection (6), an amount notified by a person to the collecting agency in accordance with this section as being the amount calculated by the person to be the levy payable in respect of a chemical product for a period or, if more than one amount has been so notified for that period, the amount last notified, is taken to be the amount of levy so payable.\n  (5) Subject to subsection (6), if a notification by a person to the collecting agency in accordance with this section or, if more than one notification has been made, the last such notification, states that the calculations made by the person show that no levy is payable in respect of a particular chemical product for a period, no levy is payable by the person in respect of that product for that period.\n  (6) Subsections (3), (4) and (5) do not apply in relation to a chemical product in respect of a period if the collecting agency has made or makes an assessment as to whether any levy is payable in respect of that product for that period.\n\n#### 16 Assessment of levy by collecting agency\n\n  Assessment of levy\n  (1) The collecting agency may make an assessment as to whether any levy is payable in respect of leviable disposals of a particular chemical product during a particular period.\n  (2) An assessment may be made before, on or after the date that, apart from the assessment, would be the prescribed date for payment of the levy and whether or not any payment has been made on account of the levy.\n  (3) An assessment is to state the total leviable value (if any) in respect of the product for the period concerned and the amount of the levy (if any) payable.\n  (4) An assessment may be based on any information in the possession of the APVMA or, if an Agency is specified by instrument under section 3A, the Agency, whether obtained as a result of the making of a requirement under this Act or otherwise.\n  (5) The collecting agency must give written notice of an assessment:\n    (a) if any levy is assessed to be payable—to the person who it considers is liable to pay the levy; or\n    (b) if no levy is assessed to be payable—to the person who, if levy had been payable, it considers would have been liable to pay the levy.\n  (6) A notice of assessment must contain particulars of any determination made by the collecting agency under paragraph 6(1)(a).\n  (7) If any levy is payable, the notice must state the date by which the levy is to be paid.\n  (8) The date to be so stated must not be earlier than whichever is the later of the following dates:\n    (a) the date that, apart from the assessment, would be the prescribed date for payment of the levy;\n    (b) the 21st day after the day on which the notice is given.\n  Assessment to include details of understatement penalty\n  (8A) If any understatement penalty is also payable in respect of the product for the period concerned, the notice must state:\n    (a) the amount of understatement penalty payable; and\n    (b) the date by which the penalty is to be paid (which is to be the same as the date stated under subsection (7)).\n  Reconsideration and review of assessments\n  (9) A notice of an assessment must include a statement to the effect of section 18.\n  (10) A failure to comply with subsection (9) does not affect the validity of the assessment.\n  (11) An assessment is taken to be a decision for the purposes of the Administrative Review Tribunal Act 2024.\n  Notice of assessment is conclusive evidence of the due making of the assessment\n  (12) The production of a notice of assessment, or of a document purporting to be a copy of a notice of assessment, signed on behalf of the collecting agency by the Chief Executive Officer of the Agency or a delegate of the Chief Executive Officer is conclusive evidence of the due making of the assessment and, except in proceedings under section 18 on a review or appeal relating to the assessment, that the amount and all the particulars of the assessment are correct.\n\n#### 17 Fresh assessments\n\n  (1) Subject to subsection (2), if the collecting agency is satisfied that an assessment was incorrect, the collecting agency may make a fresh assessment under section 16 in substitution for the incorrect assessment, even though levy or understatement penalty may have been paid in respect of the incorrect assessment.\n  (2) A fresh assessment may:\n    (a) if the incorrect assessment was based on false or misleading information given to the APVMA, an Agency specified by instrument under section 3A or an inspector—be made at any time; or\n    (b) otherwise—be made only within 4 years from the date on which levy became payable under the incorrect assessment.\n\n#### 18 Reconsideration and review of assessments\n\n  (1) A person who is affected by an assessment made by the collecting agency may, if dissatisfied with the assessment, by written notice given to the collecting agency within 21 days after the day on which the person first received notice of the assessment, or within any further period that the collecting agency allows, request the collecting agency to reconsider the assessment.\n  (2) The person must set out in the request reasons for making the request.\n  (3) Upon receipt of the request, the collecting agency must reconsider the assessment and, subject to subsection (4), may confirm or revoke the assessment or vary the assessment in any manner that it thinks fit.\n  (4) If the collecting agency does not confirm, revoke or vary an assessment before the end of 21 days after the day on which it received the request under subsection (1) to reconsider the assessment, it is taken, at the end of that period, to have confirmed the assessment under subsection (3).\n  (5) If the collecting agency confirms, revokes or varies an assessment before the end of the period referred to in subsection (4), it must, by written notice given to the person making the request, tell the person the result of the reconsideration of the assessment and the reasons for confirming, varying or revoking the assessment, as the case may be.\n  (6) A failure to comply with subsection (5) does not affect the validity of the confirmation, revocation or variation.\n  (7) Applications may be made to the Administrative Review Tribunal for review of assessments of the collecting agency that have been confirmed or varied under subsection (3).\n  (8) If, as a result of an application made under paragraph 33(b), the Administrative Review Tribunal has reviewed a determination made by the collecting agency under paragraph 6(1)(a) in relation to a chemical product as at a particular time, the Tribunal is not entitled to alter the determination as so reviewed by it when it is reviewing an assessment to which the determination is relevant.\n  (9) If an assessment is taken, because of subsection (4), to be confirmed, section 18 of the Administrative Review Tribunal Act 2024 applies as if the prescribed period for making application for review of the assessment were the period beginning on the day on which the assessment is taken to be confirmed and ending on the 28th day after that day.\n  (10) If a request is made under subsection (1) in respect of an assessment, section 32 of the Administrative Review Tribunal Act 2024 (reviewable decision continues to operate unless Tribunal orders otherwise) applies as if the making of the request were the making of an application to the Administrative Review Tribunal for a review of the assessment.\n\n#### 18A Reporting obligations of collecting agency\n\n  (1) This section applies if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (2) In relation to a particular period, the Agency must notify the APVMA, in writing, of the following:\n    (a) the leviable disposals of a chemical product that took place during the period;\n    (b) the total leviable value (if any) in respect of the product for that period and the amount of the levy (if any) that was payable;\n    (c) any assessment made by the Agency as to whether any levy was payable in respect of leviable disposals of the chemical product during the period;\n    (d) the amounts of levy, late payment penalty or understatement penalty collected by the Agency during the period;\n    (e) if the prescribed date for payment of levy falls within the period—the amounts of levy that have not been paid on or before the prescribed date;\n    (f) if late payment penalty or understatement penalty is payable during the period—any amounts of late payment penalty or understatement penalty that have not been paid;\n    (g) if the amounts of any levy, late payment penalty or understatement penalty overpaid by a person have been credited during the period against a liability of the person to pay another such amount under the Act—the amount credited and the person in relation to whom the amount was credited;\n    (h) if the whole or part of the liability to pay an amount of levy, late payment penalty or understatement penalty has been waived during the period—the amount that has been waived and the person in relation to whom the amount was waived;\n    (i) if the total amount of levy, late payment penalty or understatement penalty was rounded during the period—the amount of levy, late payment penalty or understatement penalty payable, the amount as rounded and the person in relation to whom the amount was rounded.\n  (3) The Agency must notify the APVMA in such form, and by such time after the end of the period, as the APVMA requires.\n\n#### 18B APVMA may request information from collecting agency\n\n  (1) This section applies if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (2) The APVMA may request the collecting agency to provide any information it has acquired under this Act if the APVMA considers that the information is or may be required to enable:\n    (a) the APVMA to perform functions, or exercise powers, under the Agricultural and Veterinary Chemicals (Administration) Act 1992 or the Agvet Code of a State or of the participating Territories; or\n    (b) the Chief Executive Officer of the APVMA to perform his or her functions, or exercise his or her powers, under the Agricultural and Veterinary Chemicals (Administration) Act 1992 or the Agvet Code of a State or of the participating Territories.\n  (3) The Agency must respond to the APVMA in such form, and by such time, as the APVMA requires.\n\n## Part 4—Enforcement\n\n#### 19 Levy, late payment penalty and understatement penalty recovered as debts\n\n  (1) Any levy that has not been paid on or before the prescribed date for payment of the levy, or any late payment penalty or understatement penalty that is payable, is:\n    (a) a debt due to the Commonwealth; and\n    (b) payable to the APVMA on behalf of the Commonwealth; and\n    (c) may be sued for and recovered by the APVMA.\n  (2) The APVMA must pay to the Commonwealth any amounts of levy, late payment penalty or understatement penalty received by it.\n\n#### 20 APVMA or collecting agency may require information about disposals of chemical products\n\n  (1) For the purpose of determining whether levy under Part 2 is payable in respect of a chemical product for a calendar year or a financial year, the APVMA may or, if a collecting agency is specified by instrument under section 3A to be the collecting agency, the collecting agency may, not earlier than the end of the year, give written notice to any one or more of the following:\n    (a) the person, or any of the persons, by whom any such levy would be payable;\n    (b) if the product is an imported product and the person referred to in paragraph (a) is not, or none of the persons referred to in that paragraph is, the importer—the importer;\n    (c) if the product is an Australian product and the person referred to in paragraph (a) is not, or none of the persons referred to in that paragraph is, the manufacturer—the manufacturer;\n  requiring the person to whom the notice is given to give to the APVMA or the collecting agency, as the case may be, within a period stated in the notice that is not less than one month after the notice is given, any information relating to the importation, manufacture or disposal of the product during the year that is necessary to work out the total leviable value in respect of the product for the year.\n\n> Note: A person might be liable for an understatement penalty if the total leviable value worked out on the basis of information given under this subsection is less than the actual total leviable value: see section 14A.\n\n  (2) To avoid doubt, the APVMA may give a written notice under subsection (1) even if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (3) A person must not refuse or fail to comply with a requirement made under subsection (1) or (2).\n  (3A) A person commits an offence of strict liability if the person contravenes subsection (3).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (4) Subsection (3A) does not apply if the person has a reasonable excuse.\n\n> Note: The defendant bears an evidential burden in relation to the matter in subsection (4). See subsection 13.3(3) of the Criminal Code.\n\n  (5) Subsection (3) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n## Part 5—Miscellaneous\n\n#### 33 Administrative Review Tribunal may review certain decisions by collecting agency\n\n  An application may be made to the Administrative Review Tribunal for review of:\n    (b) a decision of the collecting agency determining an amount under paragraph 6(1)(a); or\n    (c) a decision of the collecting agency under subsection 14(2) or 14A(3) remitting, or refusing to remit, the whole or part of an amount of late payment penalty or understatement penalty; or\n    (d) a decision of the collecting agency allowing, or refusing to allow, a further period for the making of a request under subsection 18(1).\n\n#### 34 Self‑incrimination etc.\n\n  (1) A person is not excused from:\n    (a) giving information; or\n    (b) producing a document or thing; or\n    (c) answering a question asked by an inspector;\n  under this Act on the ground that doing so might tend to incriminate the person or expose the person to a penalty.\n  (2) However, in the case of an individual, none of the following:\n    (a) the information or answer given;\n    (b) the document or thing produced;\n    (c) the giving of the information or the answer, or the producing of the document or thing;\n    (d) any information, document or thing obtained as a direct or indirect consequence of giving the information or answer, or producing the document or thing;\n  is admissible in evidence against the individual in:\n    (e) criminal proceedings, other than:\n    (i) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code (which deal with false or misleading information or documents) that relates to this Act; or\n    (ii) proceedings for an offence against section 149.1 of the Criminal Code (which deals with obstruction of Commonwealth public officials) that relates to this Act; or\n    (f) civil proceedings for a contravention of a civil penalty provision.\n\n#### 35 Annual returns by interested persons\n\n  (1) The interested person in relation to a chemical product who is liable to pay levy in respect of leviable disposals of the product that took place anywhere in Australia at any time during a financial year must give the APVMA, before 30 November in the next financial year, a return setting out the total quantity of the chemical product covered by those leviable disposals.\n\n> Note: See also sections 37A and 37B.\n\n  (2) Subsection (1) does not apply:\n    (a) to that interested person in relation to that chemical product and to a financial year if the total quantity of that product covered by those leviable disposals in that year is not more than the quantity prescribed by the regulations for the purposes of this paragraph; or\n    (b) to a chemical product prescribed by the regulations for the purposes of this paragraph.\n  Strict liability offence\n  (3) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n  Civil penalty\n  (4) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of subsection (1), see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n  Statement to Department\n  (5) From the returns given to the APVMA in relation to a financial year, the APVMA must give the Secretary of the Department, before the end of the next financial year, a statement setting out the total quantities of each active constituent for each chemical product covered by those returns.\n\n#### 36 Records to be kept by applicants for registration of, and persons who import or manufacture, chemical products\n\n  (1) A person who applies for registration, or the renewal of registration, of a chemical product, or imports a chemical product into, or manufactures a chemical product in, Australia must:\n    (a) keep any records relating to the importation, manufacture or disposal of the product that may be necessary to work out the total leviable value in respect of the product for any period in respect of which levy may be payable in respect of leviable disposals of the product; and\n    (b) retain those records for 6 years.\n  (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (3) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n#### 37 Records to be kept by interested persons\n\n  (1) The interested person in relation to a chemical product who is liable to pay levy in respect of leviable disposals of the product that took place anywhere in Australia at any time during a financial year must:\n    (a) keep any records relating to those disposals that are reasonably necessary to enable the APVMA to find out whether section 35 has been complied with; and\n    (b) retain those records for 6 years.\n\n> Note: See also sections 37A and 37B.\n\n  Strict liability offence\n  (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n  Civil penalty\n  (3) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of subsection (1), see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n#### 37A Main constitutional basis of sections 35 and 37\n\n  Sections 35 and 37 rely on the Commonwealth’s legislative powers under paragraphs 51(xi) (census and statistics) and (xxxix) (incidental matters) of the Constitution.\n\n#### 37B Other constitutional bases of sections 35 and 37\n\n  (1) Independently of section 37A, sections 35 and 37 also have effect as provided by this section.\n  Trade and commerce\n  (2) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in the course of:\n    (a) trade or commerce between Australia and places outside Australia; or\n    (b) trade or commerce among the States; or\n    (c) trade or commerce within a Territory, between a State and a Territory or between 2 Territories.\n  Corporations\n  (3) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal by a corporation to which paragraph 51(xx) of the Constitution applies.\n  Territories\n  (4) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in a Territory.\n\n#### 38 Exemptions from liability for damages\n\n  No action, suit or other proceeding for damages lies against the Commonwealth, the APVMA, or any other Commonwealth authority, or a person who is or has been an officer or employee of the Commonwealth, of the APVMA or of any other Commonwealth authority, or is or has been a delegate of the APVMA or of any other Agency, a director of the APVMA, a consultant to the APVMA or an inspector, for or in relation to anything done or omitted to be done in good faith in the performance or purported performance of any function, or the exercise or purported exercise of any power, conferred by this Act.\n\n#### 38A Refund of overpayments\n\n  (1) The collecting agency may credit an amount of levy, late payment penalty or understatement penalty that has been overpaid by a person against a liability of the person to pay another such amount under this Act.\n  (2) The collecting agency must refund the amount to the person to the extent that it is not credited.\n\n#### 38B Waiver of amounts\n\n  The collecting agency may waive, up to a maximum of $100, the whole or a part of the liability to pay an amount of levy, late payment penalty or understatement penalty.\n\n> Note: If the collecting agency waives the whole or a part of the liability to pay an amount, this is a permanent bar to recovering that amount.\n\n#### 38C Rounding of amounts\n\n  If the total amount of levy, late payment penalty and understatement penalty payable by a person in respect of a chemical product for a period is not exactly divisible by $2, the collecting agency may round the amount down to the nearest amount that is exactly divisible by $2.\n\n#### 38D Costs and expenses of collecting agency\n\n  If an Agency is specified by instrument under section 3A to be the collecting agency, the APVMA must pay the Agency for the costs and expenses incurred by the Agency in relation to collecting levy, late payment penalty or understatement penalty under this Act.\n\n#### 38E Delegation\n\n  The Chief Executive Officer of an Agency may, by writing, delegate his or her power under subsection 16(12) to:\n    (a) if the Agency is the APVMA—an SES employee or acting SES employee in the APVMA; or\n    (b) if the Agency is specified by instrument under section 3A to be the collecting agency—an SES employee or acting SES employee in the Agency.\n\n#### 39 Regulations\n\n  (1) The Governor‑General may make regulations prescribing matters:\n    (a) required or permitted by this Act to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n  and, in particular, prescribing the way in which notices may be given by or to the APVMA or, if a collecting agency is specified by instrument under section 3A to be the collecting agency, the collecting agency, or both, under this Act.\n  (2) The percentage that may be prescribed by the regulations for the purposes of section 12C must not exceed 2%.","sortOrder":13},{"sectionNumber":"13","sectionType":"section","heading":"Payment of levy","content":"#### 13 Payment of levy\n\n  A person who is liable to pay levy in respect of a chemical product must pay the levy on or before the prescribed date for payment of that levy.\n\n> Note: If any levy payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.","sortOrder":14},{"sectionNumber":"14","sectionType":"section","heading":"Late payment penalty","content":"#### 14 Late payment penalty\n\n  (1) This section applies if either or both of the following:\n    (a) any levy payable by a person under this Part in respect of leviable disposals of a particular chemical product during a period;\n    (b) any understatement penalty payable in respect of the product for the period;\n  is not wholly paid on or before the prescribed date for payment of the levy, or the date stated under subsection 16(8A), as the case requires.\n  (1A) The person immediately becomes liable to pay a late payment penalty of:\n    (a) if the total amount of levy and understatement penalty that is unpaid is not more than $10,000—$200; or\n    (b) if the total amount of levy and understatement penalty that is unpaid is more than $10,000—$400.\n  (2) The collecting agency may remit the whole or a part of an amount of late payment penalty.\n\n> Note: If any late payment penalty payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.","sortOrder":15},{"sectionNumber":"14A","sectionType":"section","heading":"Understatement penalty","content":"#### 14A Understatement penalty\n\n  (1) This section applies if:\n    (a) a person mentioned in paragraph 20(1)(a) or (2)(a) (about notices requiring information) gives to the collecting agency under that section information relating to the importation, manufacture or disposal of a chemical product during a period; and\n    (b) the total leviable value (the understated value) in respect of the product for the period worked out on the basis of that information is less than the actual total leviable value in respect of the product for the period.\n  (2) The person is liable to pay an understatement penalty in respect of the product for the period of the higher of the following amounts:\n    (a) $100;\n    (b) 25% of the difference between the actual total leviable value and the understated value.\n  (3) The collecting agency may remit the whole or a part of an amount of understatement penalty.\n\n> Note: If any understatement penalty payable in respect of a chemical product is not paid, the Agvet Codes provide that the APVMA may refuse to renew the registration of the product.","sortOrder":16},{"sectionNumber":"Part 3","sectionType":"part","heading":"Calculation or assessment of levy","content":"## Part 3—Calculation or assessment of levy","sortOrder":17},{"sectionNumber":"15","sectionType":"section","heading":"Calculation of levy by person liable","content":"#### 15 Calculation of levy by person liable\n\n  (1) If it appears to the collecting agency that a person may be liable to pay levy in respect of leviable disposals of a chemical product that took place during a particular period, the collecting agency may, not earlier than the end of that period, by written notice given to the person:\n    (a) tell the person the rate of levy payable in respect of chemical products for that period; and\n    (b) require the person:\n    (i) to calculate the total leviable value (if any) in respect of the product for that period and the amount of the levy (if any) that is payable; and\n    (ii) within a period of not less than one month that is stated in the notice, to notify the collecting agency in writing of the results of the calculations and the basis on which the calculations were made.\n  (2) A person must not refuse or fail to comply with a requirement made under subsection (1).\n  (2AA) A person commits an offence of strict liability if the person contravenes subsection (2).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (2A) Subsection (2AA) does not apply if the person has a reasonable excuse.\n\n> Note: The defendant bears an evidential burden in relation to the matter in subsection (2A). See subsection 13.3(3) of the Criminal Code.\n\n  (2B) Subsection (2) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n  (3) Subject to subsection (6), a person who has given to the collecting agency , under subparagraph (1)(b)(ii) or this subsection, a notification in writing in respect of the total leviable value (if any) in respect of a chemical product for a period and the amount of the levy (if any) that is payable may make a further calculation of that value and amount in substitution for the value and amount last so calculated and notify the collecting agency of the results of the further calculations and the basis on which the further calculations were made.\n  (4) Subject to subsection (6), an amount notified by a person to the collecting agency in accordance with this section as being the amount calculated by the person to be the levy payable in respect of a chemical product for a period or, if more than one amount has been so notified for that period, the amount last notified, is taken to be the amount of levy so payable.\n  (5) Subject to subsection (6), if a notification by a person to the collecting agency in accordance with this section or, if more than one notification has been made, the last such notification, states that the calculations made by the person show that no levy is payable in respect of a particular chemical product for a period, no levy is payable by the person in respect of that product for that period.\n  (6) Subsections (3), (4) and (5) do not apply in relation to a chemical product in respect of a period if the collecting agency has made or makes an assessment as to whether any levy is payable in respect of that product for that period.","sortOrder":18},{"sectionNumber":"16","sectionType":"section","heading":"Assessment of levy by collecting agency","content":"#### 16 Assessment of levy by collecting agency\n\n  Assessment of levy\n  (1) The collecting agency may make an assessment as to whether any levy is payable in respect of leviable disposals of a particular chemical product during a particular period.\n  (2) An assessment may be made before, on or after the date that, apart from the assessment, would be the prescribed date for payment of the levy and whether or not any payment has been made on account of the levy.\n  (3) An assessment is to state the total leviable value (if any) in respect of the product for the period concerned and the amount of the levy (if any) payable.\n  (4) An assessment may be based on any information in the possession of the APVMA or, if an Agency is specified by instrument under section 3A, the Agency, whether obtained as a result of the making of a requirement under this Act or otherwise.\n  (5) The collecting agency must give written notice of an assessment:\n    (a) if any levy is assessed to be payable—to the person who it considers is liable to pay the levy; or\n    (b) if no levy is assessed to be payable—to the person who, if levy had been payable, it considers would have been liable to pay the levy.\n  (6) A notice of assessment must contain particulars of any determination made by the collecting agency under paragraph 6(1)(a).\n  (7) If any levy is payable, the notice must state the date by which the levy is to be paid.\n  (8) The date to be so stated must not be earlier than whichever is the later of the following dates:\n    (a) the date that, apart from the assessment, would be the prescribed date for payment of the levy;\n    (b) the 21st day after the day on which the notice is given.\n  Assessment to include details of understatement penalty\n  (8A) If any understatement penalty is also payable in respect of the product for the period concerned, the notice must state:\n    (a) the amount of understatement penalty payable; and\n    (b) the date by which the penalty is to be paid (which is to be the same as the date stated under subsection (7)).\n  Reconsideration and review of assessments\n  (9) A notice of an assessment must include a statement to the effect of section 18.\n  (10) A failure to comply with subsection (9) does not affect the validity of the assessment.\n  (11) An assessment is taken to be a decision for the purposes of the Administrative Review Tribunal Act 2024.\n  Notice of assessment is conclusive evidence of the due making of the assessment\n  (12) The production of a notice of assessment, or of a document purporting to be a copy of a notice of assessment, signed on behalf of the collecting agency by the Chief Executive Officer of the Agency or a delegate of the Chief Executive Officer is conclusive evidence of the due making of the assessment and, except in proceedings under section 18 on a review or appeal relating to the assessment, that the amount and all the particulars of the assessment are correct.","sortOrder":19},{"sectionNumber":"17","sectionType":"section","heading":"Fresh assessments","content":"#### 17 Fresh assessments\n\n  (1) Subject to subsection (2), if the collecting agency is satisfied that an assessment was incorrect, the collecting agency may make a fresh assessment under section 16 in substitution for the incorrect assessment, even though levy or understatement penalty may have been paid in respect of the incorrect assessment.\n  (2) A fresh assessment may:\n    (a) if the incorrect assessment was based on false or misleading information given to the APVMA, an Agency specified by instrument under section 3A or an inspector—be made at any time; or\n    (b) otherwise—be made only within 4 years from the date on which levy became payable under the incorrect assessment.","sortOrder":20},{"sectionNumber":"18","sectionType":"section","heading":"Reconsideration and review of assessments","content":"#### 18 Reconsideration and review of assessments\n\n  (1) A person who is affected by an assessment made by the collecting agency may, if dissatisfied with the assessment, by written notice given to the collecting agency within 21 days after the day on which the person first received notice of the assessment, or within any further period that the collecting agency allows, request the collecting agency to reconsider the assessment.\n  (2) The person must set out in the request reasons for making the request.\n  (3) Upon receipt of the request, the collecting agency must reconsider the assessment and, subject to subsection (4), may confirm or revoke the assessment or vary the assessment in any manner that it thinks fit.\n  (4) If the collecting agency does not confirm, revoke or vary an assessment before the end of 21 days after the day on which it received the request under subsection (1) to reconsider the assessment, it is taken, at the end of that period, to have confirmed the assessment under subsection (3).\n  (5) If the collecting agency confirms, revokes or varies an assessment before the end of the period referred to in subsection (4), it must, by written notice given to the person making the request, tell the person the result of the reconsideration of the assessment and the reasons for confirming, varying or revoking the assessment, as the case may be.\n  (6) A failure to comply with subsection (5) does not affect the validity of the confirmation, revocation or variation.\n  (7) Applications may be made to the Administrative Review Tribunal for review of assessments of the collecting agency that have been confirmed or varied under subsection (3).\n  (8) If, as a result of an application made under paragraph 33(b), the Administrative Review Tribunal has reviewed a determination made by the collecting agency under paragraph 6(1)(a) in relation to a chemical product as at a particular time, the Tribunal is not entitled to alter the determination as so reviewed by it when it is reviewing an assessment to which the determination is relevant.\n  (9) If an assessment is taken, because of subsection (4), to be confirmed, section 18 of the Administrative Review Tribunal Act 2024 applies as if the prescribed period for making application for review of the assessment were the period beginning on the day on which the assessment is taken to be confirmed and ending on the 28th day after that day.\n  (10) If a request is made under subsection (1) in respect of an assessment, section 32 of the Administrative Review Tribunal Act 2024 (reviewable decision continues to operate unless Tribunal orders otherwise) applies as if the making of the request were the making of an application to the Administrative Review Tribunal for a review of the assessment.","sortOrder":21},{"sectionNumber":"18A","sectionType":"section","heading":"Reporting obligations of collecting agency","content":"#### 18A Reporting obligations of collecting agency\n\n  (1) This section applies if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (2) In relation to a particular period, the Agency must notify the APVMA, in writing, of the following:\n    (a) the leviable disposals of a chemical product that took place during the period;\n    (b) the total leviable value (if any) in respect of the product for that period and the amount of the levy (if any) that was payable;\n    (c) any assessment made by the Agency as to whether any levy was payable in respect of leviable disposals of the chemical product during the period;\n    (d) the amounts of levy, late payment penalty or understatement penalty collected by the Agency during the period;\n    (e) if the prescribed date for payment of levy falls within the period—the amounts of levy that have not been paid on or before the prescribed date;\n    (f) if late payment penalty or understatement penalty is payable during the period—any amounts of late payment penalty or understatement penalty that have not been paid;\n    (g) if the amounts of any levy, late payment penalty or understatement penalty overpaid by a person have been credited during the period against a liability of the person to pay another such amount under the Act—the amount credited and the person in relation to whom the amount was credited;\n    (h) if the whole or part of the liability to pay an amount of levy, late payment penalty or understatement penalty has been waived during the period—the amount that has been waived and the person in relation to whom the amount was waived;\n    (i) if the total amount of levy, late payment penalty or understatement penalty was rounded during the period—the amount of levy, late payment penalty or understatement penalty payable, the amount as rounded and the person in relation to whom the amount was rounded.\n  (3) The Agency must notify the APVMA in such form, and by such time after the end of the period, as the APVMA requires.","sortOrder":22},{"sectionNumber":"18B","sectionType":"section","heading":"APVMA may request information from collecting agency","content":"#### 18B APVMA may request information from collecting agency\n\n  (1) This section applies if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (2) The APVMA may request the collecting agency to provide any information it has acquired under this Act if the APVMA considers that the information is or may be required to enable:\n    (a) the APVMA to perform functions, or exercise powers, under the Agricultural and Veterinary Chemicals (Administration) Act 1992 or the Agvet Code of a State or of the participating Territories; or\n    (b) the Chief Executive Officer of the APVMA to perform his or her functions, or exercise his or her powers, under the Agricultural and Veterinary Chemicals (Administration) Act 1992 or the Agvet Code of a State or of the participating Territories.\n  (3) The Agency must respond to the APVMA in such form, and by such time, as the APVMA requires.","sortOrder":23},{"sectionNumber":"Part 4","sectionType":"part","heading":"Enforcement","content":"## Part 4—Enforcement","sortOrder":24},{"sectionNumber":"19","sectionType":"section","heading":"Levy, late payment penalty and understatement penalty recovered as debts","content":"#### 19 Levy, late payment penalty and understatement penalty recovered as debts\n\n  (1) Any levy that has not been paid on or before the prescribed date for payment of the levy, or any late payment penalty or understatement penalty that is payable, is:\n    (a) a debt due to the Commonwealth; and\n    (b) payable to the APVMA on behalf of the Commonwealth; and\n    (c) may be sued for and recovered by the APVMA.\n  (2) The APVMA must pay to the Commonwealth any amounts of levy, late payment penalty or understatement penalty received by it.","sortOrder":25},{"sectionNumber":"20","sectionType":"section","heading":"APVMA or collecting agency may require information about disposals of chemical products","content":"#### 20 APVMA or collecting agency may require information about disposals of chemical products\n\n  (1) For the purpose of determining whether levy under Part 2 is payable in respect of a chemical product for a calendar year or a financial year, the APVMA may or, if a collecting agency is specified by instrument under section 3A to be the collecting agency, the collecting agency may, not earlier than the end of the year, give written notice to any one or more of the following:\n    (a) the person, or any of the persons, by whom any such levy would be payable;\n    (b) if the product is an imported product and the person referred to in paragraph (a) is not, or none of the persons referred to in that paragraph is, the importer—the importer;\n    (c) if the product is an Australian product and the person referred to in paragraph (a) is not, or none of the persons referred to in that paragraph is, the manufacturer—the manufacturer;\n  requiring the person to whom the notice is given to give to the APVMA or the collecting agency, as the case may be, within a period stated in the notice that is not less than one month after the notice is given, any information relating to the importation, manufacture or disposal of the product during the year that is necessary to work out the total leviable value in respect of the product for the year.\n\n> Note: A person might be liable for an understatement penalty if the total leviable value worked out on the basis of information given under this subsection is less than the actual total leviable value: see section 14A.\n\n  (2) To avoid doubt, the APVMA may give a written notice under subsection (1) even if an Agency is specified by instrument under section 3A to be the collecting agency.\n  (3) A person must not refuse or fail to comply with a requirement made under subsection (1) or (2).\n  (3A) A person commits an offence of strict liability if the person contravenes subsection (3).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (4) Subsection (3A) does not apply if the person has a reasonable excuse.\n\n> Note: The defendant bears an evidential burden in relation to the matter in subsection (4). See subsection 13.3(3) of the Criminal Code.\n\n  (5) Subsection (3) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.","sortOrder":26},{"sectionNumber":"Part 5","sectionType":"part","heading":"Miscellaneous","content":"## Part 5—Miscellaneous","sortOrder":27},{"sectionNumber":"33","sectionType":"section","heading":"Administrative Review Tribunal may review certain decisions by collecting agency","content":"#### 33 Administrative Review Tribunal may review certain decisions by collecting agency\n\n  An application may be made to the Administrative Review Tribunal for review of:\n    (b) a decision of the collecting agency determining an amount under paragraph 6(1)(a); or\n    (c) a decision of the collecting agency under subsection 14(2) or 14A(3) remitting, or refusing to remit, the whole or part of an amount of late payment penalty or understatement penalty; or\n    (d) a decision of the collecting agency allowing, or refusing to allow, a further period for the making of a request under subsection 18(1).","sortOrder":28},{"sectionNumber":"34","sectionType":"section","heading":"Self‑incrimination etc.","content":"#### 34 Self‑incrimination etc.\n\n  (1) A person is not excused from:\n    (a) giving information; or\n    (b) producing a document or thing; or\n    (c) answering a question asked by an inspector;\n  under this Act on the ground that doing so might tend to incriminate the person or expose the person to a penalty.\n  (2) However, in the case of an individual, none of the following:\n    (a) the information or answer given;\n    (b) the document or thing produced;\n    (c) the giving of the information or the answer, or the producing of the document or thing;\n    (d) any information, document or thing obtained as a direct or indirect consequence of giving the information or answer, or producing the document or thing;\n  is admissible in evidence against the individual in:\n    (e) criminal proceedings, other than:\n    (i) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code (which deal with false or misleading information or documents) that relates to this Act; or\n    (ii) proceedings for an offence against section 149.1 of the Criminal Code (which deals with obstruction of Commonwealth public officials) that relates to this Act; or\n    (f) civil proceedings for a contravention of a civil penalty provision.","sortOrder":29},{"sectionNumber":"35","sectionType":"section","heading":"Annual returns by interested persons","content":"#### 35 Annual returns by interested persons\n\n  (1) The interested person in relation to a chemical product who is liable to pay levy in respect of leviable disposals of the product that took place anywhere in Australia at any time during a financial year must give the APVMA, before 30 November in the next financial year, a return setting out the total quantity of the chemical product covered by those leviable disposals.\n\n> Note: See also sections 37A and 37B.\n\n  (2) Subsection (1) does not apply:\n    (a) to that interested person in relation to that chemical product and to a financial year if the total quantity of that product covered by those leviable disposals in that year is not more than the quantity prescribed by the regulations for the purposes of this paragraph; or\n    (b) to a chemical product prescribed by the regulations for the purposes of this paragraph.\n  Strict liability offence\n  (3) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n  Civil penalty\n  (4) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of subsection (1), see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n  Statement to Department\n  (5) From the returns given to the APVMA in relation to a financial year, the APVMA must give the Secretary of the Department, before the end of the next financial year, a statement setting out the total quantities of each active constituent for each chemical product covered by those returns.","sortOrder":30},{"sectionNumber":"36","sectionType":"section","heading":"Records to be kept by applicants for registration of, and persons who import or manufacture, chemical products","content":"#### 36 Records to be kept by applicants for registration of, and persons who import or manufacture, chemical products\n\n  (1) A person who applies for registration, or the renewal of registration, of a chemical product, or imports a chemical product into, or manufactures a chemical product in, Australia must:\n    (a) keep any records relating to the importation, manufacture or disposal of the product that may be necessary to work out the total leviable value in respect of the product for any period in respect of which levy may be payable in respect of leviable disposals of the product; and\n    (b) retain those records for 6 years.\n  (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (3) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.","sortOrder":31},{"sectionNumber":"37","sectionType":"section","heading":"Records to be kept by interested persons","content":"#### 37 Records to be kept by interested persons\n\n  (1) The interested person in relation to a chemical product who is liable to pay levy in respect of leviable disposals of the product that took place anywhere in Australia at any time during a financial year must:\n    (a) keep any records relating to those disposals that are reasonably necessary to enable the APVMA to find out whether section 35 has been complied with; and\n    (b) retain those records for 6 years.\n\n> Note: See also sections 37A and 37B.\n\n  Strict liability offence\n  (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 50 penalty units.\n\n  Civil penalty\n  (3) Subsection (1) is a civil penalty provision.\n\n> Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.\n\n> Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.\n\n> Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of subsection (1), see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.","sortOrder":32},{"sectionNumber":"37A","sectionType":"section","heading":"Main constitutional basis of sections 35 and 37","content":"#### 37A Main constitutional basis of sections 35 and 37\n\n  Sections 35 and 37 rely on the Commonwealth’s legislative powers under paragraphs 51(xi) (census and statistics) and (xxxix) (incidental matters) of the Constitution.","sortOrder":33},{"sectionNumber":"37B","sectionType":"section","heading":"Other constitutional bases of sections 35 and 37","content":"#### 37B Other constitutional bases of sections 35 and 37\n\n  (1) Independently of section 37A, sections 35 and 37 also have effect as provided by this section.\n  Trade and commerce\n  (2) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in the course of:\n    (a) trade or commerce between Australia and places outside Australia; or\n    (b) trade or commerce among the States; or\n    (c) trade or commerce within a Territory, between a State and a Territory or between 2 Territories.\n  Corporations\n  (3) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal by a corporation to which paragraph 51(xx) of the Constitution applies.\n  Territories\n  (4) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in a Territory.","sortOrder":34},{"sectionNumber":"38","sectionType":"section","heading":"Exemptions from liability for damages","content":"#### 38 Exemptions from liability for damages\n\n  No action, suit or other proceeding for damages lies against the Commonwealth, the APVMA, or any other Commonwealth authority, or a person who is or has been an officer or employee of the Commonwealth, of the APVMA or of any other Commonwealth authority, or is or has been a delegate of the APVMA or of any other Agency, a director of the APVMA, a consultant to the APVMA or an inspector, for or in relation to anything done or omitted to be done in good faith in the performance or purported performance of any function, or the exercise or purported exercise of any power, conferred by this Act.","sortOrder":35},{"sectionNumber":"38A","sectionType":"section","heading":"Refund of overpayments","content":"#### 38A Refund of overpayments\n\n  (1) The collecting agency may credit an amount of levy, late payment penalty or understatement penalty that has been overpaid by a person against a liability of the person to pay another such amount under this Act.\n  (2) The collecting agency must refund the amount to the person to the extent that it is not credited.","sortOrder":36},{"sectionNumber":"38B","sectionType":"section","heading":"Waiver of amounts","content":"#### 38B Waiver of amounts\n\n  The collecting agency may waive, up to a maximum of $100, the whole or a part of the liability to pay an amount of levy, late payment penalty or understatement penalty.\n\n> Note: If the collecting agency waives the whole or a part of the liability to pay an amount, this is a permanent bar to recovering that amount.","sortOrder":37},{"sectionNumber":"38C","sectionType":"section","heading":"Rounding of amounts","content":"#### 38C Rounding of amounts\n\n  If the total amount of levy, late payment penalty and understatement penalty payable by a person in respect of a chemical product for a period is not exactly divisible by $2, the collecting agency may round the amount down to the nearest amount that is exactly divisible by $2.","sortOrder":38},{"sectionNumber":"38D","sectionType":"section","heading":"Costs and expenses of collecting agency","content":"#### 38D Costs and expenses of collecting agency\n\n  If an Agency is specified by instrument under section 3A to be the collecting agency, the APVMA must pay the Agency for the costs and expenses incurred by the Agency in relation to collecting levy, late payment penalty or understatement penalty under this Act.","sortOrder":39},{"sectionNumber":"38E","sectionType":"section","heading":"Delegation","content":"#### 38E Delegation\n\n  The Chief Executive Officer of an Agency may, by writing, delegate his or her power under subsection 16(12) to:\n    (a) if the Agency is the APVMA—an SES employee or acting SES employee in the APVMA; or\n    (b) if the Agency is specified by instrument under section 3A to be the collecting agency—an SES employee or acting SES employee in the Agency.","sortOrder":40},{"sectionNumber":"39","sectionType":"section","heading":"Regulations","content":"#### 39 Regulations\n\n  (1) The Governor‑General may make regulations prescribing matters:\n    (a) required or permitted by this Act to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n  and, in particular, prescribing the way in which notices may be given by or to the APVMA or, if a collecting agency is specified by instrument under section 3A to be the collecting agency, the collecting agency, or both, under this Act.\n  (2) The percentage that may be prescribed by the regulations for the purposes of section 12C must not exceed 2%.","sortOrder":41}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The instrument’s scope—collection of a levy on registered agricultural and veterinary chemical products, who is liable, calculation method, compliance duties and enforcement mechanisms—is consistent with the Act’s stated purpose and is set out throughout (see ss 12B–12C, 35–37, 14–16). The text contains no provision indicating a shift or narrowing/broadening of that statutory scope within the supplied material."},"complexity_factors":["Extensive defined terms and cross‑references to other statutory instruments and codes (eg. Agvet Code, Agricultural and Veterinary Chemicals (Administration) Act) increase interpretive complexity (s 3).","Two possible collecting agencies (APVMA by default or a Minister‑specified Agency) and reporting/coordination duties create administrative layering and cost allocation issues (ss 3, 3A, 18A, 18B).","Levy calculation depends on total leviable value and a rate set by regulation (formula in s 12C; cap in s 39(2)), requiring valuation rules (notional wholesale value determinations in s 3 and s 6).","Multiple compliance obligations: annual returns, detailed record‑keeping and responding to notices; strict‑liability offences and civil penalty provisions raise legal risk for businesses (ss 35–37, 15, 20, 36–37).","Enforcement and sanctions framework includes assessments, fresh assessments (with different limitation periods), understatement and late‑payment penalties, remissions, rounding and small waiver powers (ss 16–17, 14, 14A, 38A–38C).","Procedural complexity from review and dispute mechanisms (reconsideration, Administrative Review Tribunal references) and evidentiary presumptions for notices of assessment (ss 16, 17–18, 33).","Discretion concentrated in the collecting agency and APVMA (determinations of notional wholesale value, remission/waiver, delegation and reporting formats), producing administrative decision points (ss 6, 14(2), 14A(3), 38D–38E).","Constitutional and territorial coverage elements (participating external Territories; alternative constitutional bases for information powers) add jurisdictional nuance (ss 4, 37A–37B)."],"plain_english_summary":"This law requires the interested person (typically the registrant) of a registered agricultural or veterinary chemical product to pay a levy equal to the product’s total leviable value multiplied by a regulated percentage (ss 12B–12C; regs capped at 2% s 39(2)). The APVMA, or an Agency the Minister may appoint, calculates, assesses and collects the levy and enforces compliance (ss 3, 3A, 6, 16). Affected parties must keep records, file annual returns and answer information notices; strict‑liability offences, understatement and late‑payment penalties, review rights and debt recovery apply (ss 35–37, 14, 14A, 15–20)."},"kimi_summary":{"_metrics":{"completionTokens":820},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation appears to remain focused on its original purpose of collecting levies on agricultural and veterinary chemical products. While it has been amended over time to update references (e.g., Administrative Review Tribunal Act 2024 replacing previous review mechanisms, modernising agency definitions), the core scope of imposing and collecting levies on registered chemical products has not expanded beyond its original intent."},"complexity_factors":["Extensive cross-referencing to other Acts (Agricultural and Veterinary Chemicals Code, Agricultural and Veterinary Chemicals (Administration) Act 1992, Public Governance, Performance and Accountability Act 2013, Criminal Code, Administrative Review Tribunal Act 2024)","Multiple nested definitions with conditional logic (e.g., 'interested person' has 4 hierarchical paragraphs with cross-references between them)","Dual liability systems: criminal offences (strict liability with reasonable excuse defence) AND civil penalty provisions for same conduct","Complex formula-based calculation with discretionary determinations by the collecting agency for 'notional wholesale value'","Conditional agency structure: APVMA is default collector but Minister can designate another Agency, triggering different procedural rules throughout","Multiple penalty layers: base levy, late payment penalty, understatement penalty, with remission powers","4-year limitation period for fresh assessments with exception for false/misleading information (no time limit)","Constitutional 'savings' provisions in sections 37A and 37B ensuring validity through multiple heads of power"],"plain_english_summary":"This Act sets up a system for collecting a **levy** (a type of tax) on agricultural and veterinary chemical products sold or used in Australia.\n\n**Who pays:** The \"interested person\" — typically the company or individual who registered the chemical product with the Australian Pesticides and Veterinary Medicines Authority (APVMA), or their legal successor. If a product is registered in multiple states with different interested persons, they are **jointly and severally liable** (meaning the government can chase any one of them for the full amount).\n\n**What triggers the levy:** A \"leviable disposal\" — this includes selling the product wholesale, or using it for your own purposes. It applies to both **Australian-made products** (paid by manufacturers) and **imported products** (paid by importers).\n\n**How the levy is calculated:** The levy equals the **total leviable value** of all disposals in a financial year multiplied by a **rate of levy** (a percentage set by regulations, capped at 2%). The leviable value is generally the wholesale sale price, or a \"notional wholesale value\" determined by the collecting agency if there was no arm's length sale.\n\n**Who collects it:** The APVMA is the default collecting agency, but the Minister can designate another Commonwealth agency to take over this role.\n\n**Key obligations:**\n- **Self-assessment:** The collecting agency can require interested persons to calculate and notify their own levy liability\n- **Record-keeping:** Manufacturers, importers and interested persons must keep records for 6 years\n- **Annual returns:** Interested persons must submit returns showing quantities of products disposed of\n\n**Penalties:**\n- **Late payment penalty:** $200 if unpaid amount ≤$10,000; $400 if above (can be remitted)\n- **Understatement penalty:** $100 or 25% of the shortfall, whichever is higher, if you underreport your leviable value (can be remitted)\n- **Strict liability offences:** 50 penalty units for failing to comply with information requests or record-keeping requirements\n\n**Review rights:** Assessments can be reconsidered by the collecting agency and reviewed by the Administrative Review Tribunal.\n\n**Why it matters:** This levy helps fund the APVMA's work in regulating agricultural and veterinary chemicals. Non-payment can result in refusal to renew product registration — effectively stopping you from selling your product."},"issue_detection":{"absurdities":[{"type":"circular_definition","section":"s3(1) - definition of 'levy'","severity":"high","reasoning":"The definition of 'levy' is self-referential. It states that levy means levy imposed by any Act that is payable under this Act. This tells us nothing about what levy actually is — it merely says levy is levy that is payable under this Act. A reader cannot determine from this definition alone what levy is or how it arises without reference to external Acts imposing it, which are not identified.","confidence":0.95,"description":"Circular definition: 'levy means levy, imposed by any Act, that is payable under this Act.' The definition uses the word being defined ('levy') to define itself, providing no substantive content."},{"type":"self_contradicting","section":"s3(1) - definitions of 'Australian product' and 'imported product'","severity":"high","reasoning":"'Australian product' is defined as a chemical product manufactured in Australia, but expressly excludes 'imported product'. 'Imported product' is defined as a chemical product imported into Australia 'whether or not the product was manufactured in Australia'. Therefore a product manufactured in Australia, exported, and then re-imported would be an imported product (by the imported product definition) and would fall within the carve-out of Australian product. However, a product manufactured domestically and never exported only fits Australian product. The parenthetical 'whether or not manufactured in Australia' in imported product deliberately sweeps in Australian-manufactured goods on re-importation, but the practical consequence — who bears the levy obligation, manufacturer or importer — becomes unclear when they are the same entity.","confidence":0.88,"description":"A product manufactured in Australia and then imported back into Australia would qualify as both an 'Australian product' AND an 'imported product' simultaneously, creating an unresolvable classification conflict with significant levy consequences."},{"type":"other","section":"s14(1A)","severity":"medium","reasoning":"A fixed penalty of $200 or $400 regardless of whether $1 or $10 million is outstanding creates an absurd outcome. A taxpayer owing $10,000 pays $200 penalty (2% of debt) while one owing $10,001 pays $400 (essentially 4% but still only $400 absolute). Meanwhile someone owing $1,000,000 also pays only $400 (0.04% of debt). The deterrent effect is effectively nil for large debts and disproportionately harsh relative to the penalty for small debts.","confidence":0.85,"description":"The late payment penalty regime is structurally absurd: a person who fails to pay $10,001 in levy faces only double the penalty ($400) of a person who fails to pay $1 ($200). The flat-rate penalty bears no proportionate relationship to the unpaid amount and creates a perverse incentive structure."},{"type":"circular_definition","section":"s3(1) - definition of 'notional wholesale value' read with s6(1)(a)","severity":"medium","reasoning":"The definition of notional wholesale value makes the concept entirely dependent on a determination by the collecting agency. There is no objective criterion, market comparator, or methodology prescribed in the Act itself. The value is whatever the collecting agency says it is. While s6(1)(a) gives the power to make such determinations and s33(b) provides for ART review, the definition itself is circular — the notional wholesale value is the value determined to be the notional wholesale value.","confidence":0.78,"description":"The 'notional wholesale value' is defined as the amount 'the collecting agency determines' would have been received — meaning the value does not exist until the collecting agency makes a determination, yet the definition purports to define an objective market value concept. The value is therefore entirely agency-determined with no objective standard or constraint specified in the Act."},{"type":"other","section":"s15(4) and s15(6)","severity":"low","reasoning":"The Act creates a detailed self-assessment regime in s15 but then in s15(6) entirely displaces it whenever the collecting agency chooses to make an assessment. Since the collecting agency can make an assessment at any time under s16(2), including before the prescribed payment date, the self-assessment provisions offer no real protection or finality. The person complies with the self-calculation obligation but the result is immediately displaceable without limit.","confidence":0.72,"description":"Section 15(4) deems the levy amount to be whatever the person last self-reported, yet s15(6) removes this deemed-amount rule the moment the collecting agency makes an assessment. This means a person's self-reported nil amount can instantly be overridden with no prior notice requirement beyond making an assessment, rendering the elaborate self-calculation machinery largely illusory."},{"type":"circular_definition","section":"s16(12)","severity":"medium","reasoning":"Conclusive evidence provisions are known in tax law but the combined effect here is that outside of formal review under s18, the assessment cannot be challenged on its merits in any other proceedings. If a party attempts to raise the incorrectness of an assessment in, say, related civil proceedings or as a defence, they are barred. The document proves itself correct by its own existence, which is logically circular even if legally conventional.","confidence":0.7,"description":"A notice of assessment is declared to be 'conclusive evidence' that the assessment amount is correct, except in review proceedings — meaning the document itself is treated as proof of its own correctness in all other contexts. This is epistemologically circular: the document's existence proves its own accuracy."},{"type":"other","section":"s3(1) - definition of 'prescribed date for payment' paragraph (b)","severity":"low","reasoning":"While not strictly a logical flaw, the interaction between the arrears-based system and the definition of 'relevant financial year' means that obligations can crystallise long after commercial activity has ceased. The note acknowledges this. However, combined with the fresh assessment power in s17 (which allows reassessment at any time if false information was given), a person could face an open-ended liability window that is practically impossible to close.","confidence":0.65,"description":"The default payment date of '31 December following the end of the relevant financial year' requires payment by 31 December — but financial years end on 30 June, meaning levy is payable approximately 18 months after the start of the relevant year and 6 months after its end. The note acknowledges levy is paid in arrears, but this creates a scenario where a product de-registered mid-year still attracts levy obligations discovered 18 months later."},{"type":"other","section":"s3A(3) and s6(4)","severity":"medium","reasoning":"By declaring the s3A instrument a non-legislative instrument, the Minister can transfer levy collection powers to any Commonwealth entity without parliamentary oversight. The entity then issues legislative instruments (under s6) that are subject to disallowance, but the anterior decision conferring power on that entity in the first place is unreviewable by Parliament. This creates an accountability gap: Parliament can disallow how the agency exercises its powers but cannot disallow the decision to vest those powers in the first place.","confidence":0.8,"description":"The instrument specifying the collecting agency under s3A is declared not to be a legislative instrument (s3A(3)), meaning it is not subject to parliamentary scrutiny or disallowance — yet the notices made under s6(1)(b), (c) and (d) pursuant to powers of that agency ARE legislative instruments (s6(4)). The foundational instrument creating the agency's authority escapes scrutiny while its subsidiary instruments do not."},{"type":"other","section":"s18(4) read with s18(9)","severity":"medium","reasoning":"The deeming provision in s18(4) effectively allows the collecting agency to confirm an assessment simply by not acting. The applicant then has 28 days from the deemed confirmation to go to the ART. There is no requirement on the agency to notify the applicant that the 21-day period has elapsed or that the assessment is deemed confirmed, meaning the 28-day ART window could run without the applicant's knowledge. This is a practical impossibility of compliance in some scenarios.","confidence":0.82,"description":"An assessment is deemed confirmed by silence after 21 days (s18(4)), yet s18(9) then gives the applicant only 28 days from the deemed confirmation date to apply to the ART. This means a person could have their assessment confirmed by the agency doing nothing and then have a very short window to seek external review — rewarding agency inaction."},{"type":"other","section":"s5(1) and s5(2)","severity":"low","reasoning":"This is a standard Crown immunity carve-out common in Australian legislation and is not strictly a logical flaw, but in the context of this Act it produces the mild absurdity that if the APVMA (as collecting agency) failed to perform its own statutory duties, no criminal prosecution could follow. The civil penalty regime may still apply, but the asymmetry between Crown and non-Crown obligations weakens the enforcement framework.","confidence":0.6,"description":"The Act binds the Crown in all its capacities (s5(1)) but exempts the Crown from prosecution for offences (s5(2)). Since the APVMA is a Commonwealth entity that is the default collecting agency, and the Crown cannot be prosecuted, Crown entities that fail to comply with obligations imposed by the Act on persons generally face no criminal sanction — creating a two-tiered enforcement regime."}],"contradictions":[{"severity":"medium","section_a":"s15(2) and s15(2AA) (strict liability offence for failing to comply with s15(1) notice)","section_b":"s15(2A) (reasonable excuse defence to s15(2AA))","confidence":0.85,"description":"Section 15(2AA) creates a strict liability offence for contravening s15(2), but s15(2A) then provides a reasonable excuse defence. Strict liability by definition excludes fault elements, yet a 'reasonable excuse' defence introduces a quasi-fault consideration, creating an internal inconsistency in the offence structure."},{"severity":"high","section_a":"s19(1)(b) — levy payable to the APVMA on behalf of the Commonwealth","section_b":"s3(1) definition of 'collecting agency' and s3A — collecting agency may be an Agency other than APVMA","confidence":0.88,"description":"Section 19 states that unpaid levy is payable to the APVMA on behalf of the Commonwealth and may be sued for and recovered by the APVMA. However, where an alternative collecting agency has been specified under s3A, that agency performs the collection functions. The Act does not resolve whether the alternative collecting agency can sue for recovery, or whether only the APVMA can — creating a potential gap in enforcement where the collecting agency and the entity empowered to litigate are different bodies."},{"severity":"medium","section_a":"s14A(1)(a) — understatement penalty triggered by information given under s20(1)(a) or (2)(a)","section_b":"s20(1) — notice may be given to importer (para b) or manufacturer (para c) who are not the levy-liable person","confidence":0.8,"description":"Section 14A applies understatement penalty to 'a person mentioned in paragraph 20(1)(a) or (2)(a)' — i.e. the levy-liable person. However s20(1) also permits notices to importers (para b) and manufacturers (para c) who are not the levy-liable person. If those persons provide understated information, s14A does not appear to impose any penalty on them, creating an enforcement gap and asymmetry: the levy-liable person bears penalty risk for understatement but the importer/manufacturer who provides the erroneous information does not."},{"severity":"medium","section_a":"s16(4) — assessment may be based on information in possession of the APVMA or the specified Agency","section_b":"s16(1) — the collecting agency makes the assessment","confidence":0.75,"description":"Where an alternative Agency is the collecting agency under s3A, s16(4) says the assessment may be based on information in the possession of 'the APVMA or... the Agency'. This implies the collecting agency Agency may make an assessment based on information it does not itself hold but which the APVMA holds. It is unclear whether the APVMA is obliged to share that information with the collecting agency Agency, or whether the collecting agency Agency can compel production. No mechanism for information transfer from APVMA to a non-APVMA collecting agency is provided for this purpose (s18B runs the other direction)."},{"severity":"low","section_a":"s38B — waiver power capped at $100","section_b":"s38A — refund of overpayments (no cap)","confidence":0.7,"description":"The collecting agency may waive liability up to $100 (s38B) but must refund any amount overpaid (s38A(2)) with no cap. This creates an asymmetry: the agency has very limited discretion to forgive genuine debts but unlimited obligation to refund overpayments. A person who overpays by $1 million must be refunded in full, but a person who genuinely cannot pay $101 can only have $100 waived. This is not a direct logical contradiction but represents a structural inconsistency in the discretionary relief framework."},{"severity":"low","section_a":"s18(7) — ART review available for assessments confirmed or varied under s18(3)","section_b":"s18(3) — collecting agency may also revoke an assessment","confidence":0.65,"description":"Section 18(7) permits ART review of assessments that have been confirmed or varied, but not revoked. If the collecting agency revokes an assessment on reconsideration, the person affected has no avenue to challenge that revocation (e.g. if they believe the original assessment was correct and the revocation now means no levy is collected from a competitor). While revocation may seem beneficial to the assessed person, there is no review mechanism for third parties or for situations where the revocation itself is erroneous."},{"severity":"high","section_a":"s34(1) — compelled self-incrimination","section_b":"s34(2)(f) — use immunity does not extend to civil penalty proceedings","confidence":0.87,"description":"Section 34(1) compels a person to give information even if it tends to incriminate them. Section 34(2) provides a use immunity for criminal proceedings but expressly excludes civil proceedings for civil penalty contraventions. Since the same information-giving obligations (ss15, 20) are both criminal offences (strict liability) and civil penalty provisions, the compelled information could be used directly against the person in civil penalty proceedings under the Act — meaning the use immunity is materially hollow for the very conduct that generates the compulsion."}]},"summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The Act remains focused on its original purpose: establishing the collection machinery for a levy on agricultural and veterinary chemical products. Amendments over time have refined administrative details (e.g., adding the flexible collecting agency model, understatement penalties, annual return obligations, and Administrative Review Tribunal references replacing older AAT references) but have not materially expanded or contracted the core scope of the levy collection system."},"complexity_factors":["Extensive definitional framework with many cross-references to other Acts (Agricultural and Veterinary Chemicals Code Act 1994, Agricultural and Veterinary Chemicals (Administration) Act 1992, Public Governance Performance and Accountability Act 2013)","Multi-layered concept of 'interested person' with four tiers of priority (original applicant, contracted assignee, deceased/administered individuals, corporate successors)","Complex valuation mechanism using 'notional wholesale value' requiring agency determination when arm's-length wholesale price is unavailable","Dual enforcement regime — both criminal (strict liability offences) and civil penalty provisions apply to the same conduct simultaneously","Interaction between multiple jurisdictions (States, Territories, permit holders treated as registered) creating complex registration law definitions","Arrears-based levy system means liability can persist after product deregistration, requiring businesses to track historical registration status","Flexible collecting agency structure (APVMA default, but Minister can appoint another agency) creates variable administrative pathways","Constitutional underpinning sections (37A, 37B) explicitly providing multiple alternative heads of Commonwealth power to ensure validity across different scenarios","Self-incrimination provisions with carefully carved exceptions for specific Criminal Code offences add another legal layer","Significant repetition/duplication of content in the document (sections repeated multiple times) adds to reading complexity"],"plain_english_summary":"This Act establishes the system for collecting a levy on agricultural and veterinary chemical products sold or used in Australia, setting how levies are calculated, reported, collected and enforced (though not the levy rate itself). It primarily affects manufacturers, importers and product registrants, requires recordkeeping and annual returns, and includes penalties, review rights and debt recovery. The levy funds the APVMA, so it sustains regulation of pesticide and veterinary medicine safety and availability."}},"importantCases":[],"_links":{"self":"/api/acts/agricultural-and-veterinary-chemical-products-collection-of-levy-act-1994","history":"/api/acts/agricultural-and-veterinary-chemical-products-collection-of-levy-act-1994/history","analysis":"/api/acts/agricultural-and-veterinary-chemical-products-collection-of-levy-act-1994/analysis","conflicts":"/api/acts/agricultural-and-veterinary-chemical-products-collection-of-levy-act-1994/conflicts","importantCases":"/api/acts/agricultural-and-veterinary-chemical-products-collection-of-levy-act-1994/important-cases","documents":"/api/acts/agricultural-and-veterinary-chemical-products-collection-of-levy-act-1994/documents"}}