97Collection agents

97  Collection agents  (a) the levy is payable under paragraph 89(1)(a) or (c) on the sale of a leviable milk product to a person (the purchaser); and  (b) there is not in force an agreement under clause 103 that relates to the payment of levy by the purchaser.  (2) For better securing the payment of the levy:  (a) the person who performed the last process in relation to the product before the sale occurred is, by force of this clause, the agent of the Commonwealth for the purposes of the collection of the levy; and  (b) if the collection agent supplied the product directly to the purchaser—payment of the levy is to be made to the collection agent on behalf of the Commonwealth at or before the time when the levy becomes due to be paid.  (3) If the purchaser pays an amount of levy under paragraph (2)(b), the purchaser is, to the extent of the amount so paid, discharged from liability to pay the levy to the Commonwealth. Remission of levy by agent  (4) If the collection agent receives an amount of levy under paragraph (2)(b) during a particular month, the agent must remit the levy to the Commonwealth within:  (a) if the agent is a designated small remitter in relation to the financial year in which the month occurred—28 days after the end of the financial year; or  (a) the person is subject to a requirement to remit levy under subclause (4); and  (6) If the collection agent supplied the product directly to the purchaser, the collection agent must, before the levy becomes due to be paid, inform the purchaser, either on the invoice for the product or in some other way:  (a) that levy is payable on the sale of the product; and  (7) A person is guilty of an offence if:  (a) the person is subject to a requirement to inform another person under subclause (6); and