88Definitions

88 Definitions

In this Part, unless the contrary intention appears:

authorised person means an APS employee who has been authorised by the Secretary under clause 127 for the purposes of the provision in which the expression occurs.

collecting organisation means an organisation that is a party to an agreement under clause 103.

collection agent means a person who, under clause 97, is an agent of the Commonwealth for the purposes of the collection of levy.

collection sub‑agent means a person who, under clause 98 or 99, is a sub‑agent of the Commonwealth for the purposes of the collection of levy.

dairy product means:

(a) milk; or
(b) any other product made from, or containing, milk or a constituent part of milk.

designated small levy‑payer has the meaning given by clause 123.

designated small remitter has the meaning given by clause 122.

examinable documents means any documents relevant to the operation of this Part.

late payment penalty means penalty payable under clause 107.

leviable milk product means a dairy product that is:

(a) marketed principally as:
(i) a beverage for human consumption; or
(ii) an ingredient for use in making a beverage for human consumption; or
(b) for use principally as:
(i) a beverage for human consumption; or
(ii) an ingredient for use in making a beverage for human consumption;

but does not include a product declared by the regulations to be exempt from levy.

levy means levy that is payable under Division 2 and imposed as dairy adjustment levy by any of the following:

(a) the Dairy Adjustment Levy (Excise) Act 2000;
(b) the Dairy Adjustment Levy (Customs) Act 2000;
(c) the Dairy Adjustment Levy (General) Act 2000.

organisation includes an unincorporated body of persons.

premises includes:

(a) a structure, building, aircraft, vehicle or vessel; and
(b) a place (whether enclosed or built on or not); and
(c) a part of premises (including premises of the kind referred to in paragraph (a) or (b)).