98Collection sub‑agents—simple supply chain

98  Collection sub‑agents—simple supply chain  (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) the collection agent for the levy supplied the product to the purchaser indirectly, through a single interposed person; and  (c) there is not in force an agreement under clause 103 that relates to the payment of levy by the purchaser. Note: For example, if the collection agent (A) sells the product to a wholesaler (W), who in turn sells the product to the purchaser, then W is the interposed person. Payment of levy by the purchaser  (2) For better securing the payment of the levy:  (a) the interposed person is, by force of this clause, the sub‑agent of the Commonwealth for the purposes of the collection of the levy; and  (b) payment of the levy is to be made to the collection sub‑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 sub‑agent and agent  (4) If the collection sub‑agent receives an amount of levy under paragraph (2)(b), the sub‑agent must remit the levy to the collection agent by such time as is ascertained in accordance with the regulations.  (5) If the collection agent receives an amount of levy under subclause (4) 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  (6) A person is guilty of an offence if:  (a) the person is subject to a requirement to remit levy under subclause (4) or (5); and  (7) The collection agent must, before the levy becomes due to be paid, inform the collection sub‑agent, either on the invoice for the product or in some other way:  (8) The collection sub‑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:  (9) A person is guilty of an offence if:  (a) the person is subject to a requirement to inform another person under subclause (7) or (8); and