7Liability of intermediaries

7 Liability of intermediaries

(1) Subject to subsection (2A), for better securing the payment of levy: (a) a selling agent who sells products, being products on or in relation to which levy is imposed, on behalf of the producer of the products; and (b) a first purchaser of such products (otherwise than such products purchased through a selling agent or a buying agent); and (c) a buying agent who purchases such products on behalf of the first purchaser, or the processor, of the products, otherwise than from a selling agent; and (ca) a person who does an act, determined in an instrument under subsection 7A(1) for the purposes of this paragraph, in relation to such products; is liable to pay in accordance with subsection (4), on behalf of the producer, an amount equal to the sum of: (d) the amount of any levy due for payment on or in relation to the products; and (e) any amount payable by the producer under subsection 15(1) in relation to that levy. (2) Subject to subsection (2A), for better securing the payment of levy: (a) a receiver of a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which this paragraph applies; and (b) a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which this paragraph applies; and (ba) a person who does an act, determined in an instrument under subsection 7A(1) for the purposes of this paragraph, in relation to a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which this paragraph applies; is liable to pay in accordance with subsection (4), on behalf of the producer, an amount equal to the sum of: (c) the amount of any levy due for payment on or in relation to the product; and (d) any amount payable by the producer under subsection 15(1) in relation to that levy. (2A) Subsections (1) and (2) do not both apply to a particular amount of levy that is payable. In the case of levy imposed on the sale of cattle by Schedule 3 to the Primary Industries (Excise) Levies Act 1999, subsection (2) only applies if subsection (1) does not. In any other case, subsection (1) only applies if subsection (2) does not. (3) For better securing the payment of charge: (a) an exporting agent who exports prescribed products on which charge is imposed; and (b) a person who does an act, determined in an instrument under subsection 7A(1) for the purposes of this paragraph, in relation to such products; is liable to pay in accordance with subsection (4), on behalf of the producer, an amount equal to the sum of: (c) the amount of any charge due for payment on or in relation to the products; and (d) any amount payable by the producer under subsection 15(1) in relation to that charge.

Note: Under paragraph (g) of the definition of producer in subsection 4(1), the producer is taken to be the person who exports the products from Australia.