99Collection sub‑agents—complex supply chain

99 Collection sub‑agents—complex supply chain

(1) This clause applies to levy if: (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 2 or more interposed persons; and (c) there is not in force an agreement under clause 103 that relates to the payment of levy by the purchaser. Supply chain (2) For the purposes of this clause, the interposed persons are taken to form a supply chain, and are to be ranked in an order that corresponds to the order of those persons in the supply chain, with: (a) the person who acquired the product from the collection agent being ranked highest; and (b) the person who sold the product to the purchaser being ranked lowest.

Note: For example, if the collection agent (A) sells the product to a wholesaler (W) and W sells the product to a distributor (D), who in turn sells the product to the purchaser, then W is the highest‑ranking interposed person and D is the lowest‑ranking interposed person.

Payment of levy by the purchaser (3) For better securing the payment of the levy: (a) each interposed person is, by force of this clause, a 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 lowest‑ranking collection sub‑agent on behalf of the Commonwealth at or before the time when the levy becomes due to be paid. (4) If the purchaser pays an amount of levy under paragraph (3)(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 (5) If the lowest‑ranking collection sub‑agent receives an amount of levy under paragraph (3)(b), the sub‑agent must remit the levy to the next highest ranking sub‑agent in the supply chain by such time as is ascertained in accordance with the regulations. (6) If a collection sub‑agent (other than the highest‑ranking sub‑agent) receives an amount of levy under subclause (5) or this subclause, the sub‑agent must remit the levy to the next highest ranking sub‑agent in the supply chain by such time as is ascertained in accordance with the regulations. (7) If the highest‑ranking collection sub‑agent receives an amount of levy under subclause (5) or (6), the sub‑agent must remit the levy to the collection agent by such time as is ascertained in accordance with the regulations. (8) If the collection agent receives an amount of levy under subclause (7) 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 (b) in any other case—28 days after the end of the month. (9) A person commits an offence if: (a) the person is subject to a requirement to remit levy under subclause (5), (6), (7) or (8); and (b) the person engages in conduct; and (c) the person’s conduct contravenes the requirement.