Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2)

1 Name of Regulations

  These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2).

2 Commencement

  These Regulations commence, or are taken to have commenced, as follows:

 (a) on 1 January 2000 — regulations 1 to 3, and Schedule 1;

 (b) on 1 October 2000 — Schedule 2;

 (c) on 1 January 2001 — Schedule 3.

3 Amendment of Primary Industries Levies and Charges Collection Regulations 1991

  Schedules 1, 2 and 3 amend the Primary Industries Levies and Charges Collection Regulations 1991.

Schedule 1 Amendments taken to have commenced on 1 January 2000

Do not delete: Schedule Part placeholder

[1] Schedule 22, note following Part 1

Note   Parts 2 to 8 intentionally not used.

[2] Schedule 22, before Part 12

Part 9 Dried vine fruits

9.1 Application

  This Part applies to dried vine fruits.

9.2 Definitions for Part 9

deal, for dried vine fruits, means to sell, buy or export the fruits.

dried vine fruits means dried grapes.

exporter, in relation to dried vine fruits, means the producer of the fruits within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale, in relation to a sale of dried vine fruits by a producer, means a sale by the producer of the fruits except a sale to a first purchaser or through a selling agent, buying agent or exporting agent.

Note 1  Dried vine fruits are chargeable horticultural products — see Part 9 of Schedule 10 to the Customs Charges Regulations.

Note 2   Dried vine fruits are leviable horticultural products — see Part 9 of Schedule 15 to the Excise Levies Regulations.

9.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for dried vine fruits is a calendar year.

9.4 Who is a processor

  Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to dried vine fruits.

Note   Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

9.5 Who is a producer

  For paragraph (h) of the definition of producer in subsection 4 (1) of the Collection Act, dried vine fruits are prescribed.

Note 1   Paragraph (h) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means:

 (a) where a person is the producer of the product and the proprietor of the processing establishment at which the product is processed — that person; or

 (b) in any other case — the person who was the owner of the product immediately before delivery to a processing establishment.

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

9.6 Liability of intermediaries for charge — exporting agents

  For subsection 7 (3) of the Collection Act, dried vine fruits are prescribed.

Note 1   Subsection 7 (3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, the amount of any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty imposed under section 15 of the Collection Act in relation to that charge.

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

9.7 Liability of intermediaries — exemption for first purchasers, buying agents and selling agents

  Section 7 of the Collection Act does not apply to the following persons if they buy dried vine fruits from, or sell dried vine fruits to, a producer who processes the fruits and sells them otherwise than by retail sale:

 (a) a first purchaser;

 (b) a buying agent;

 (c) a selling agent.

9.8 When is charge or levy due for payment — people who lodge monthly returns

  For section 6 of the Collection Act, charge or levy payable for dried vine fruits for a month is due for payment:

 (a) if a return for the month is lodged within the period mentioned in clause 9.10 — on the day that the return is lodged; or

 (b) if a return for the month is not lodged within the period mentioned in clause 9.10 — on the last day of that period.

9.9 Who must lodge a monthly return

 (a) a first purchaser who buys dried vine fruits in the month;

 (b) a buying agent who buys dried vine fruits in the month;

 (c) a selling agent who sells dried vine fruits in the month;

 (d) an exporting agent who exports dried vine fruits in the month;

 (e) an exporter who exports dried vine fruits in the month;

 (f) a producer who processes dried vine fruits and sells them otherwise than by retail sale in the month.

 (a) the person has applied under clause 9.15 for an exemption for the year and has not received notice of the Secretary’s decision; or

 (b) the Secretary has granted the person an exemption for the year under clause 9.17, or has continued the person’s exemption under clause 9.18; or

 (c) the Secretary is required under clause 9.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

9.10 When must a monthly return be lodged

  A return for a month must be lodged within 1 month and 14 days after the end of the month in which the dried vine fruits cease to be under the control of:

 (a) the person who is required to lodge the return; or

 (b)  if the person sells or exports dried vine fruits under an agreement with a processor — the processor.

9.11 When is charge or levy due for payment — people who lodge annual returns

  For section 6 of the Collection Act, charge or levy payable for dried vine fruits for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 9.13 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 9.13 — on that day.

9.12 Who must lodge an annual return

 (a) a producer who, in that levy year:

 (i) processes leviable dried vine fruits; and

 (ii) sells them by retail sale;

 (b) a person who deals with leviable or chargeable dried vine fruits in that year and is exempt from lodging monthly returns for the year.

9.13 When must an annual return be lodged

  A return for a levy year must be lodged on or before 14 February in the following levy year.

9.14 What must be included in a return

  In addition to the information required by regulation 10, a return for a month or levy year must state, in respect of the month or levy year:

 (a) the levy year in which the dried vine fruits to which the return relates were produced; and

 (b) the total weight of the dried vine fruits dealt with in the month or levy year with for which levy or charge is payable; and

 (c) the amount of levy and charge payable for the dried vine fruits; and

 (d) the amount of levy and charge paid by the person lodging the return for dried vine fruits.

9.15 Exemption from lodging monthly returns

 (1) A person may apply for an exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the total weight of dried vine fruits for which the person is, or may become, liable to pay levy or charge for the year will be less than 100 tonnes.

 (2) A person may apply for an exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the total weight of dried vine fruits for which the person is, or may become, liable to pay an amount for the levy year under subsection 7 (1) or (3) of the Collection Act will be less than 100 tonnes.

9.16 Form of application for exemption

 (1) An application under clause 9.15 must include:

 (iii) the applicant’s ABN, if any;

 (iv) if the applicant is a company and does not have an ABN — its ACN; and

 (ii) the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act; and

 (c) a statement to the effect that:

 (i) the applicant believes that the total weight of dried vine fruits for which the person is, or may become, liable to pay levy or charge for the year will be less than 100 tonnes; or

 (ii) the applicant believes that the total weight of dried vine fruits for which the person is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act will be less than 100 tonnes.

9.17 Grant or refusal of exemption

 (a) the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1) or (3) of the Collection Act, for the previous levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.

9.18 Continuation of exemption

 (1) If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:

 (a) the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1) or (3) of the Collection Act, for the previous levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the following levy year.

9.19 When must monthly returns be lodged if an exemption is not granted or continued

  A person who receives notice of a refusal to grant, or a refusal to continue, an exemption for a levy year must lodge a return for each month in the year:

 (a) if the month ended before the person received the notice — within 28 days after receiving the notice; and

 (b) otherwise — within 14 days of the end of the month in which the dried vine fruits cease to be under the control of:

 (i) the person who is required to lodge the return; or

 (ii) if the person sells or exports dried vine fruits under an agreement with a processor — the processor.

9.20 What records must be kept — producers

 (a) the total weight of dried vine fruits sold by the producer by retail sale; and

 (b) the amount of levy payable on the dried vine fruits; and

 (c) the amount of levy paid by the producer for the dried vine fruits.

9.21 What records must be kept — first purchasers

  A first purchaser must keep records showing, in respect of each month:

 (a) the total weight of dried vine fruits bought by the first purchaser; and

 (c) the amount of the levy, charge or penalty paid by the first purchaser; and

 (d) if an amount of money is deducted by the purchaser under subsection 8 (1) of the Collection Act from money received by the first purchaser on behalf of a producer or payable by the first purchaser in relation to the dried vine fruits — that amount.

9.22 What records must be kept — buying agents

  A buying agent must keep records showing, in respect of each month:

 (a) the total weight of dried vine fruits bought by the agent; and

 (c) the amount of the levy, charge or penalty paid by the agent; and

 (d) if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — that amount.

9.23 What records must be kept — exporters and exporting agents

  An exporter or exporting agent must keep records showing, in respect of each month:

 (a) the total weight of dried vine fruits exported by the exporter or exporting agent; and

 (c) the amount of the levy, charge or penalty paid by the exporter or exporting agent; and

 (d) if an amount of money is deducted by the exporting agent under subsection 8 (1) of the Collection Act from money received by the exporting agent on behalf of a producer or payable by the exporting agent in relation to the dried vine fruits — that amount.

9.24 What records must be kept — selling agents

  A selling agent must keep records in respect of each month showing:

 (a) the total weight of dried vine fruits sold by the agent; and

 (b) the amount of levy or charge payable for the dried vine fruits; and

 (c) the amount of the levy, charge or penalty paid by the agent; and

 (d) if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — that amount.

9.25 Review of decisions

 (a) refusing under paragraph 9.17 (1) (a) to grant an exemption; or

 (b) refusing under paragraph 9.18 (1) (a) to continue an exemption.

Schedule 2 Amendments commencing on 1 October 2000

Do not delete: Schedule Part placeholder

[1] Schedule 14

Schedule 14 Dried fruits

  This Schedule applies to dried fruits.

2 Definitions for Schedule 14

dried fruits has the meaning given in clause 1 of Schedule 9 to the Excise Levies Act.

leviable dried fruits means dried fruits on which levy is imposed.

levy means levy imposed by Schedule 9 to the Excise Levies Act.

season, for dried fruits, means the calendar year in which the fruit is harvested.

Note 1   Dried fruits, dried tree fruits and dried vine fruits are defined as follows in clause 1 of Schedule 9 to the Excise Levies Act:

dried fruits means dried tree fruits or dried vine fruits.

dried tree fruits means dried apricots, dried pears, dried peaches, dried nectarines or dried plums.

dried vine fruits means dried grapes.

Note 2   Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for leviable dried fruits is the period of 12 months beginning on 1 October in a year.

 (a) dried fruits are prescribed; and

 (b) each of the following persons is taken to be a producer of dried fruits:

 (i) a person (the first person) who receives dried fruits for processing at a processing establishment under an arrangement with the grower of those fruits that requires the first person to sell the processed fruits;

 (ii) in the absence of an arrangement of that kind — the grower of the dried fruits received for processing at the establishment.

Note   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

5 Liability of intermediaries — receivers and processors

  Paragraphs 7 (2) (a) and (b) of the Collection Act apply to leviable dried fruits.

Note   Paragraphs 7 (2) (a) and (b) of the Collection Act provide that a receiver of a product or 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 those paragraphs apply, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by section 15 of the Collection Act.

6 When is levy due for payment

 (1) For section 6 of the Collection Act, levy payable on leviable dried fruits for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 8 of this Schedule — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 8 of this Schedule — on that day.

 (2) However, the Secretary may, by notice in the Gazette, fix a date for payment for levy on dried fruits that is later than the day mentioned in subclause (1).

7 Who must lodge a return

  The proprietor of a processing establishment must lodge a return for a levy year.

Note 1   Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.

Note 2   For penalty, see section 24 of the Collection Act.

8 When must a return be lodged

  A return for a levy year must be lodged on or before 30 November in the following levy year.

9 What must be included in a return

  In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year:

 (a) the full name and business address (not the address of a post office box or post office bag) of the processing establishment for which the return is lodged; and

 (b) the quantity of each kind of dried fruits harvested in a season received for processing at the establishment; and

 (c) the quantity of each kind of dried fruits harvested in any preceding season received for processing at the establishment; and

 (d) the amount of levy payable for:

 (i) each kind of dried fruits mentioned in paragraph (b); and

 (ii) each kind of dried fruits mentioned in paragraph (c); and

 (e) the amount of levy paid for:

 (i) each kind of dried fruits mentioned in paragraph (b); and

 (ii) each kind of dried fruits mentioned in paragraph (c); and

 (f) the sum of the amounts of levy mentioned in paragraph (d); and

 (g) the sum of the amounts of levy mentioned in paragraph (e).

10 What records must be kept

 (1) The proprietor of a processing establishment must keep records showing, in respect of each levy year:

 (a) the details mentioned in subclause (2) for each producer of dried fruit from whom dried fruit was received at the establishment for processing; and

 (b) the quantity of each kind of dried fruit received at the establishment from each producer on each day; and

 (c) the quantity of each kind of dried fruit received each month at the establishment from each producer; and

 (d) the amount of levy payable for each kind of dried fruit; and

 (e) the amount of levy paid by the proprietor for each kind of dried fruit.

 (2) For paragraph (1) (a), the details are:

 (a) the producer’s full name; and

 (b) the producer’s business or residential address (not the address of a post office box or post office bag); and

 (c) the producer’s ABN, if any; and

 (d) if the producer is a company and does not have an ABN — its ACN.

[2] Schedule 19, clause 2, definition of value

value means value as worked out in accordance with subclause 2 (2) of Schedule 12 to the Excise Levies Regulations.

[3] Schedule 19, subclause 8 (1)

omit

subclause 5 (3)

subclause 5 (4)

[4] Schedules 20 and 21

Schedule 20 Grapes

  This Schedule applies to prescribed goods.

2 Definitions for Schedule 20

dried grapes has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.

fresh grapes has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.

levy means levy imposed by Schedule 13 to the Excise Levies Act.

prescribed goods has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.

Note 1   Dried grapes, fresh grapes and prescribed goods are defined as follows in clause 1 of Schedule 13 to the Excise Levies Act:

dried grapes means grapes containing less than 60% of moisture by mass.

fresh grapes means grapes containing not less than 60% of moisture by mass.

prescribed goods means:

(a) fresh grapes; and

(b) dried grapes; and

(c) grape juice, whether single strength or concentrated;

being grapes or grape juice produced in Australia.

Note 2   Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for prescribed goods is a financial year.

4 Who is a processor

  Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to prescribed goods.

Note   Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

5 Who is a producer

 (1) For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, table grapes (within the meaning of Schedule 9 to the National Residue Survey (Excise) Levy Act 1998) are prescribed.

Note   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for that marketing law; or

 (b) where paragraph (a) does not apply — the person who owns the product immediately after it is harvested.

 (2) For paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act, table grapes (within the meaning of Schedule 4 to the National Residue Survey (Customs) Levy Act 1998) are prescribed.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means the person who exports the product from Australia.

6 Liability of intermediaries for levy — processors

  Paragraph 7 (2) (b) of the Collection Act applies to prescribed goods.

Note   Paragraph 7 (2) (b) of the Collection Act provides that 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 that paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer and any penalty for late payment under subsection 15 (1) of the Collection Act.

7 When is levy due for payment

  For section 6 of the Collection Act, levy payable for prescribed goods for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 9 of this Schedule — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 9 of this Schedule — on that day.

8 Who must lodge a return

 (a) the proprietor of a processing establishment;

 (b) an intermediary who is, or may be, liable to pay an amount for the levy year in relation to prescribed goods.

9 When must a return be lodged

  A return for a levy year must be lodged on or before 30 September in the following levy year.

10 What must be included in a return — proprietors

 (1) In addition to the information required by regulation 10, a return for a levy year lodged by a proprietor of a processing establishment must state, in respect of the levy year, the details for processing establishments, prescribed goods and levy mentioned in subclauses (2), (3) and (4).

 (2) The details are, for each processing establishment:

 (a) the business address of the establishment (not the address of a post office box or post office bag); and

 (b) the establishment’s ABN, if any; and

 (c) if the establishment is a company and does not have an ABN — its ACN.

 (3) The details for prescribed goods are:

 (a) the quantity of:

 (i) fresh grapes delivered to each processing establishment; and

 (ii) dried grapes delivered to each processing establishment; and

 (iii) fresh grapes that is the equivalent to the quantity of dried grapes mentioned in subparagraph (ii) worked out in accordance with paragraph 2 (a) of Schedule 13 to the Excise Levies Act; and

 (b) the number of litres of single-strength grape juice delivered to each processing establishment; and

 (c) the number of litres, and the concentration of each strength, of concentrated grape juice delivered to each processing establishment; and

 (d) the quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength worked out in accordance with paragraph 2 (b) of Schedule 13 to the Excise Levies Act; and

 (e) the total quantity of fresh grapes mentioned in subparagraphs (a) (i) and (iii) and paragraph (d).

 (4) The details for levy are:

 (a) the amount of levy payable for the:

 (b) the amount of levy paid by the person lodging the return for the:

 (c) the amount of levy payable for the total quantity of prescribed goods to which the return relates; and

 (d) the amount of levy paid by the person for the total quantity of prescribed goods to which the return relates.

 (5) A person who is the proprietor of more than 1 processing establishment must lodge a single return containing all the details mentioned in subclause (1) for each processing establishment of which the person is the proprietor.

 (6) A reference in this clause to a quantity of prescribed goods is read as a reference to a number of tonnes of the goods expressed to the third decimal place.

11 What must be included in a return — intermediaries

 (1) In addition to the information required by regulation 10, a return for a levy year lodged by an intermediary must state, in respect of the levy year:

 (a) the details for processing establishments, prescribed goods and levy mentioned in subclauses 10 (2), (3) and (4); and

 (b) the details for processing establishments mentioned in subclause (2).

 (2) The details are, for each processing establishment:

 (a) the proprietor’s full name; and

 (b) the proprietor’s business address (not the address of a post office box or post office bag); and

 (c) the proprietor’s ABN, if any; and

 (d) if the proprietor is a company and does not have an ABN — its ACN.

12 What records must be kept 

  The proprietor of a processing establishment must keep records that show, in respect of each levy year:

 (a) the quantity of fresh grapes delivered to the establishment; and

 (b) the quantity of dried grapes delivered to the establishment; and

 (c) the number of litres, and the concentration of each strength, of grape juice delivered to the establishment; and

 (d) the amount of levy payable for the total quantity of prescribed goods; and

 (e) the amount of levy paid by the proprietor for the total quantity of prescribed goods.

Schedule 21 Honey

  This Schedule applies to honey.

2 Definitions for Schedule 21

charge means charge imposed by Schedule 9 to the Customs Charges Act.

chargeable honey means honey on which charge is imposed.

designated sale means a sale of honey by a producer, except:

 (a) to a first purchaser; or

 (b) to a buying agent; or

 (c) by a selling agent.

exporter, for chargeable honey, means the producer of the honey within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable honey, producer means the person who exports the product from Australia.

honey has the meaning given in clause 1 of Schedule 9 to the Customs Charges Act.

leviable honey means honey on which levy is imposed.

levy means levy imposed by Schedule 14 to the Excise Levies Act.

Note   Honey is defined as follows in clause 1 of Schedule 9 to the Customs Charges Act:

honey means honey that is produced in Australia.

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable honey and leviable honey is a calendar year.

  For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

 (a) leviable honey is prescribed; and

 (b) a person who uses leviable honey in the production of other goods is taken to be a producer.

Note 1   Paragraph (a) of the definition of producer in subsection 4 (1) of the Collection Act provides that for honey on which levy is imposed by clause 2 of Schedule 14 to the Excise Levies Act, producer means the person who owned the product immediately before sale.

Note 2   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

Note 3   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable honey, producer means the person who exports the honey from Australia.

5 When are levy and charge due for payment — people who lodge monthly returns

  For section 6 of the Collection Act, levy or charge payable on honey for a month is due for payment:

 (a) if a return for the month is lodged within the period mentioned in clause 7 of this Schedule — on the day that the return is lodged; or

 (b) if a return for the month is not lodged within the period mentioned in clause 7 of this Schedule — on the last day of that period.

6 Who must lodge a monthly return

  The following persons must lodge a return for a month:

 (a) a first purchaser or buying agent who buys honey in the month;

 (b) a selling agent who sells honey in the month;

 (c) an exporter or exporting agent who exports honey in the month;

 (d) a producer who uses honey in the production of other goods in the month.

7 When must a monthly return be lodged

  A return for a month must be lodged within 28 days after the end of the month to which it relates.

8 When is levy due for payment — producers who lodge annual returns

  For section 6 of the Collection Act, levy payable on honey for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 10 of this Schedule — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 10 of this Schedule — on that day.

9 Who must lodge an annual return

  A producer of leviable honey must lodge a return for a levy year if, in that levy year:

 (i) sells honey by designated sale; or

 (ii) uses honey in the production of other goods; and

 (b) the total weight of the honey so sold or used is more than 600 kilograms.

10 When must an annual return be lodged

11 What must be included in a return

 (1) In addition to the information required by regulation 10, a return for a month or levy year must state, in respect of the month or levy year:

 (a) for chargeable honey — the details mentioned in subclause (2); or

 (b) for leviable honey — the details mentioned in subclause (3).

 (2) For chargeable honey, the details are:

 (a) the port at which the honey was loaded for export; and

 (b) the date of its export; and

 (c) in the case of honey exported by sea — the name of the ship on which it is exported; and

 (d) in the case of honey exported by air — the name of the operator of the aircraft on which it is exported; and

 (e) the number of the export permit under which the honey is exported; and

 (f) the port of destination of the honey; and

 (g) the quantity of the honey exported; and

 (h) the amount of charge payable on that quantity; and

 (i) the amount of charge paid by the person lodging the return on that quantity.

 (3) For leviable honey, the details are:

 (a) the quantity of honey bought by the person lodging the return; and

 (b) the quantity of the honey sold by designated sale; and

 (c) the quantity of the honey sold other than by designated sale; and

 (d) the quantity of the honey used in the production of other goods; and

 (e) the total quantity of the honey so bought, sold or used; and

 (f) the total amount of levy payable on that quantity; and

 (g) the total amount of levy paid by the person lodging the return on that quantity.

12 What records must be kept — bee-keepers

  A person who keeps bees must keep records showing, in respect of each month:

 (a) the quantity of honey the bee-keeper had on hand at the beginning of the month; and

 (b) the quantity of honey produced by the bee‑keeper’s bees during the month; and

 (c) the quantity of honey bought by the bee-keeper and the details of each purchase; and

 (d) the quantity of honey the bee-keeper sold and the details of each sale; and

 (e) the quantity of honey otherwise disposed of by the bee-keeper and the details of each disposal; and

 (f) the quantity of honey the bee-keeper had on hand at the end of the month; and

 (g) the amount of levy payable for the honey in the month; and

 (h) the amount of levy paid by the bee-keeper for the honey for the month; and

 (i) the details of any certificate given to the person under paragraph 2 (2) (c) of Schedule 14 to the Excise Levies Act.

13 What records must be kept — first purchasers and agents

 (1) A first purchaser, buying agent, or selling agent must keep the records mentioned in subclause (2) in respect of a month if, in that month, the first purchaser, buying agent or selling agent:

 (a) bought honey; or

 (b) sold honey; or

 (c) used honey in the production of other goods.

 (2) For subclause (1), the records are:

 (a) the quantity of honey the person had on hand at the beginning of the month; and

 (b) the quantity of honey produced; and

 (c) the quantity of honey bought by the person and the details of each purchase; and

 (d) the quantity of honey sold by the person and the details of each sale; and

 (e) the quantity of honey otherwise disposed of by the person and the details of each disposal; and

 (f) the quantity of honey the person had on hand at the end of the month; and

 (g) the amount of levy payable for the honey; and

 (h) the amount of levy paid by the person for the honey; and

 (i) the details of any certificate given to the first purchaser, buying agent or selling agent under paragraph 2 (2) (c) of Schedule 14 to the Excise Levies Act.

14 What records must be kept — producers, first purchasers, exporters or exporting agents

  A producer, first purchaser, exporter or exporting agent who exports honey in a month must keep records showing:

 (a) the quantity of honey exported by the person; and

 (b) the amount of charge payable for the honey; and

 (c) the amount of charge paid by the person for the honey.

15 Exemption from record-keeping

  Despite clauses 12, 13 and 14, a person is not required to keep records concerning the purchase or use of honey:

 (a) for domestic purposes; or

 (b) for other purposes not connected with:

 (i) keeping bees; or

 (ii) dealing in honey; or

 (iii) using honey in the production of other goods.

16 Export entry for honey exported after lodgement of return

 (1) If a person has an export entry for the export of honey made under section 114 of the Customs Act 1901 in the circumstances mentioned in subclause (2), the person must keep a copy of the export entry as part of the person's records for 2 years after the date on which the honey was exported.

Penalty:   5 penalty units.

 (2) For subclause (1), the circumstances are:

 (a) the person has lodged a return for honey sold under a contract of sale that provides for the honey:

 (i) to be delivered to a place outside Australia; or

 (ii) to be placed on board a ship or aircraft for export; and

 (b) the person had not, when the return was lodged, placed the honey on board a ship or aircraft for export.

[5] Schedule 22, note following Part 1

omit

[6] Schedule 22, before Part 9

Part 2 Almonds

2.1 Application

  This Part applies to almonds.

2.2 Definitions for Part 2

almond means a nut of the almond tree or a hybrid of the almond tree that is generally accepted as an almond tree.

chargeable almonds means almonds on which charge is imposed.

leviable almonds means almonds on which levy is imposed.

retail sale means the sale of almonds by a producer of the almonds, except a sale:

 (a) to a first purchaser, a buying or an exporting agent or an exporter; or

Note 1   Almonds are chargeable horticultural products — see Part 2 of Schedule 10 to the Customs Charges Regulations.

Note 2   Almonds are leviable horticultural products — see Part 2 of Schedule 15 to the Excise Levies Regulations.

2.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for almonds is a financial year.

2.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable almonds are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for that marketing law; or

 (b) where paragraph (a) does not apply — the person who owns the product immediately after it is harvested.

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products, producer means the person who exports the product from Australia.

2.5 When is charge or levy due for payment

  For section 6 of the Collection Act, charge or levy payable on almonds for a quarter is due for payment:

 (a) if a return for the quarter is lodged within the period mentioned in clause 2.7 — on the day that the return is lodged; or

 (b) if a return for the quarter is not lodged within the period mentioned in clause 2.7 — on the last day of that period.

2.6 Who must lodge a return

 (a) a producer who sells almonds by retail sale in the quarter;

 (b) a first purchaser or buying agent who buys almonds from a producer in the quarter;

 (c) a selling agent who sells almonds for a producer in the quarter;

 (d) an exporter or exporting agent who exports almonds in the quarter.

2.7 When must a return be lodged

Note   For penalty, see section 15 of the Collection Act.

2.8 What must be included in a return

  In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter, for almonds bought or sold and for which charge or levy is payable by the person lodging the return:

 (a) whether the almonds are of the Nonpareil variety; and

 (b) whether any of the almonds were bought or sold in their shells or shelled; and

 (c) the weight at the first point of sale of each kind of the almonds; and

 (d) the amount of charge or levy payable for each kind of the almonds; and

 (e) the amount of charge or levy paid by the person lodging the return for each kind of the almonds.

2.9 What records must be kept

 (1) A person mentioned in clause 2.6 must keep records showing, in respect of each levy year:

 (a) for almonds bought, sold, or exported by the person:

 (i) whether the almonds are of the Nonpareil variety; and

 (ii) whether any of the almonds were bought, sold or exported in their shells or shelled; and

 (iii) the weight at the first point of sale of each kind of the almonds; and

 (b) the amount of charge or levy payable for each kind of the almonds; and

 (c) the amount of charge or levy paid for each kind of the almonds; and

 (d) the total amount of charge or levy payable for the almonds; and

 (e) the total amount of charge or levy paid for the almonds; and

 (f) the details mentioned in subclause (2) for:

 (i) each person to whom almonds were sold, other than by retail sale; and

 (ii) each person from whom almonds were bought; and

 (g) for each person to whom almonds were exported:

 (i) the person’s full name; and

 (ii) the person’s business or residential address (not the address of a post office box or post office bag).

 (2) For paragraph (1) (f), the details are:

Part 3 Apples and pears

3.1 Application

  This Part applies to apples and pears.

3.2 Definitions for Part 3

apple means a fruit of any species of the genus Malus.

apple juice includes:

 (a) cider; and

 (b) any other beverage distilled from apples.

box, in relation to apples or pears, means:

 (i) ordinarily used in the Australian horticultural industry for packing apples or pears; and

 (ii) ordinarily known in that industry as a bushel box or 36 litre box; or

 (b) if the apples or pears are not packed in a container of the kind referred to in paragraph (a) — 18 kilograms.

chargeable apples and pears means apples and pears on which charge is imposed.

class, in relation to apples or pears, means any one of the following classes of apples or pears:

 (a) apples, other than juicing apples or processing apples;

 (b) pears, other than juicing pears or processing pears;

 (c) juicing apples;

 (d) juicing pears;

 (e) processing apples;

 (f) processing pears.

fruit juice includes:

 (a) apple juice; and

 (b) pear juice.

juicing apples means apples:

 (a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or

juicing pears means pears:

 (a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or

leviable apples and pears means apples and pears on which levy is imposed.

pear means a fruit of any species of the genus Pyrus, except fruits of the species Pyrus pyrifolia (nashi).

pear juice includes:

 (a) perry; and

 (b) any other beverage distilled from pears.

processing apples means apples:

 (a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or

processing pears means pears:

 (a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or

retail sale, for a sale of apples or pears by a producer, means a sale by the producer of the apples or pears, except a sale:

 (a) to a buying agent or a first purchaser; or

 (b) if an order under clause 3.20 is in force — the amount specified in that order.

Note 1   Apples and pears are chargeable horticultural products — see Part 3 of Schedule 10 to the Customs Charges Regulations.

Note 2   Apples and pears are leviable horticultural products — see Part 3 of Schedule 15 to the Excise Levies Regulations.

3.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for apples and pears is a calendar year.

3.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable apples and pears are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

3.5 When is charge or levy due for payment — people who lodge monthly returns

  For section 6 of the Collection Act, charge or levy payable on apples or pears for a month is due for payment:

 (a) if a return for the month is lodged within the period mentioned in clause 3.7 — on the day that the return is lodged; or

 (b) if a return for the month is not lodged within the period mentioned in clause 3.7 — on the last day of that period.

3.6 Who must lodge a monthly return

 (a) a first purchaser who buys apples or pears in the month;

 (b) a buying agent who buys apples or pears in the month;

 (c) a selling agent who sells apples or pears in the month;

 (d) a person who exports apples or pears in the month.

 (2) However, a person mentioned in subclause (1) does not have to lodge monthly returns for a levy year if:

 (a) the person has applied under clause 3.15 for an exemption for the levy year and has not received notice of the Secretary’s decision; or

 (b) the Secretary has granted the person an exemption for the levy year under clause 3.17, or has continued the person’s exemption under clause 3.18; or

 (c) the Secretary is required under clause 3.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

3.7 When must a monthly return be lodged

  A monthly return must be lodged within 28 days after the end of the month to which it relates.

3.8 What must be included in a monthly return

 (1) In addition to the information required by regulation 10, a return for a month lodged by a first purchaser, buying agent or selling agent must state, in respect of the month:

 (a) the quantity of each class of apples, and of pears, bought, sold or used by the person lodging the return; and

 (c) the total of the amount of levy payable; and

 (d) the total amount of levy paid by that person.

 (2) In addition to the information required by regulation 10, a return for a month lodged by a person who has exported apples or pears must state, in respect of the month:

 (a) the quantity of apples, and of pears, exported by the person; and

 (b) the amount of charge payable:

 (i) for the apples; and

 (ii) for the pears; and

 (c) the total amount of charge payable for the apples and pears; and

 (d) the total amount of charge paid by the person for the apples and pears.

3.9 When is charge or levy due for payment — people who lodge annual returns

  For section 6 of the Collection Act, charge or levy payable on apples or pears for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 3.11 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 3.11 — on that day.

3.10 Who must lodge an annual return

 (1) A producer must lodge an annual return for a levy year if, in that levy year:

 (i) sold apples or pears by retail sale; or

 (ii) used juicing apples or juicing pears; or

 (iii) used processing apples or processing pears; and

 (b) the total quantity of the apples, pears, juicing apples, juicing pears, processing apples and processing pears mentioned in paragraph (a) is not less than 500 boxes.

 (2) A first purchaser who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the first purchaser bought any apples or pears.

 (3) A buying agent or selling agent who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the agent bought or sold any apples or pears.

 (4) A person who exports apples or pears who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the person exported any apples or pears.

3.11 When must an annual return be lodged

  An annual return for a levy year must be lodged on or before 28 February in the following levy year.

3.12 What must be included in an annual return — producers

  In addition to the information required by regulation 10, a return for a levy year lodged by a producer must state, in respect of the levy year:

 (a) the quantity of each class of apples, and of pears, sold or used by the producer; and

 (c) the total amount of levy payable for the apples and pears; and

 (d) the total amount of levy paid by the producer for the apples and pears.

3.13 What must be included in an annual return — first purchasers and agents

  In addition to the information required by regulation 10, a return for a levy year lodged by a first purchaser, buying agent or selling agent must state, in respect of the levy year:

 (a) the quantity of each class of apples, and of pears, bought or sold by the first purchaser or agent; and

 (c) the amount of levy previously paid by the first purchaser or agent in that levy year; and

 (d) the net amount of levy payable for all classes of apples and pears; and

 (e) the total amount of levy paid by the first purchaser or agent.

3.14 What must be included in an annual return — persons who export apples or pears

  In addition to the information required by regulation 10, a return for a levy year lodged by a person who exports apples or pears must state, in respect of the levy year:

 (a) the quantity of apples, and of pears, exported by the person; and

 (b) the amount of charge payable for the apples, and for the pears; and

 (c) the total amount of charge payable for the apples and pears; and

 (d) the total amount of charge paid by the person for the apples and pears.

3.15 Exemption from lodging monthly returns

 (1) A first purchaser, buying agent, or selling agent may apply for exemption from the requirement to lodge monthly returns for a levy year if that person has reasonable grounds for believing that the levy payable by the person for that levy year will be less than the specified amount.

 (2) A person who exports apples or pears in a levy year may apply for exemption from the requirement to lodge monthly returns for the year if the person has reason to believe that the charge payable by the producer for that levy year will be less than the specified amount.

3.16 Form of application for exemption

 (1) An application for an exemption must state the following details:

 (a) the applicant’s full name;

 (b) the applicant’s business or residential address (not the address of a post office box or post office bag);

 (c) if the applicant has a post office box or a post office bag address — that address;

 (d) the applicant’s ABN, if any;

 (a) a statement to the effect that the applicant is a first purchaser, a buying agent, or a selling agent, who will, or may, incur a liability under subsection 7 (1) of the Collection Act in the levy year to which the application relates; and

 (b) a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

 (3) If the applicant is a person who exports apples or pears, the application must include:

 (a) a statement to the effect that the applicant is a producer or exporting agent who will, or may, incur a liability under subsection 7 (3) of the Collection Act in the levy year to which the application relates; and

 (b) a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

3.17 Grant or refusal of exemption

 (1) The Secretary must, within 14 days after receiving an application:

 (2) In deciding whether to grant an exemption, the Secretary must take into account:

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur under subsection 7 (1) or (3) of the Collection Act in the levy year to which the application relates.

3.18 Continuation of exemption

 (1) If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:

 (a) the amount of levy or charge payable by the person in the previous levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7 (1) or (3) of the Collection Act in the following levy year.

3.19 When must monthly returns be lodged if exemption refused or not continued

  A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each month of the levy year:

 (a) if the month ended before the person received the notice — within 28 days after receiving the notice; and

 (b) otherwise — within 28 days of the end of the month to which the return relates.

3.20 Orders — specified amount

  The Minister may specify, by order, an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 3.2.

3.21 What records must be kept — producers

 (a) the quantity of each class of apples, and of pears, used by the producer or sold by retail sale by the producer; and

 (c) the amounts of levy and charge paid by the producer for each class of the apples and pears.

3.22 What records must be kept — first purchasers

  A first purchaser of apples or pears must keep records showing, in respect of each month:

 (a) the quantity of each class of apples, and of pears, bought from a producer; and

 (c) the amounts of levy and charge paid by the first purchaser for each class of the apples and pears.

3.23 What records must be kept — agents

  A buying agent and a selling agent of apples or pears must keep records showing, in respect of each month:

 (a) the quantity of each class of apples, and of pears, bought or sold by the agent; and

 (c) the amounts of levy and charge paid by the agent for each class of the apples and pears.

3.24 What records must be kept — persons who export apples or pears

  A person who exports apples or pears must keep records showing, in respect of each month:

 (a) the quantity of apples and pears exported by the person; and

 (c) the amounts of levy and charge paid by the person for each class of the apples and pears.

3.25 Review of decisions

 (a) refusing under paragraph 3.17 (1) (a) to grant an exemption; or

 (b) refusing under paragraph 3.18 (1) (a) to continue an exemption.

Part 4 Avocados

4.1 Application

  This Part applies to avocados.

4.2 Definitions for Part 4

avocado means a fruit of the species Persea americana.

avocados in bulk means avocados sold in bulk by weight by the producer to a first purchaser or through a selling agent or buying agent.

chargeable avocados means avocados on the export of which charge is imposed.

deal means sell, buy or export.

exporter, for chargeable avocados, means the producer of the avocados within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

leviable avocados means avocados on which levy is imposed.

retail sale, for a sale of avocados by a producer, means a sale by the producer of the product except a sale:

 (a) to a first purchaser; or

 (b) through a selling agent, a buying agent or an exporting agent.

standard tray, for avocados, means:

 (a) a single layer tray of avocados, being a tray of the kind ordinarily used in the Australian horticultural industry for packing avocados; or

 (b) if the avocados are not packed in a tray of that kind — 6 kilograms of avocados.

Note 1   Avocados are chargeable horticultural products — see Part 4 of Schedule 10 to the Customs Charges Regulations.

Note 2   Avocados are chargeable horticultural products — see Part 4 of Schedule 15 to the Excise Levies Regulations.

4.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable and leviable avocados is a calendar year.

4.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable avocados are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

4.5 When is charge or levy due for payment — people who lodge quarterly returns

  For section 6 of the Collection Act, charge or levy payable on chargeable or leviable avocados for a quarter is due for payment:

 (a) if a return for the quarter is lodged within the period mentioned in clause 4.7 — on the day that the return is lodged; or

 (b) if a return for the quarter is not lodged within the period mentioned in clause 4.7 — on the last day of that period.

4.6 Who must lodge a quarterly return

 (1) Each of the following persons must lodge a return for a quarter:

 (a) a first purchaser who buys avocados in the quarter;

 (b) a buying agent who buys avocados in the quarter;

 (c) a selling agent who sells avocados in the quarter;

 (d) an exporter who exports avocados in the quarter;

 (e) an exporting agent who exports avocados in the quarter.

 (2) However, a person does not have to lodge quarterly returns for a levy year if:

 (a) the person has applied under clause 4.12 for an exemption for the levy year, and has not received notice of the Secretary’s decision; or

 (b) the Secretary has granted the person an exemption for that levy year under clause 4.14, or has continued the person’s exemption under clause 4.15; or

 (c) the Secretary is required under clause 4.15 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

4.7 When must a quarterly return be lodged

  A quarterly return must be lodged within 28 days after the end of the quarter to which it relates.

4.8 When is charge or levy due for payment — people who lodge annual returns

  For section 6 of the Collection Act, charge or levy payable on avocados for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 4.10 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 4.10 — on that day.

4.9 Who must lodge an annual return

 (a) a producer who sells leviable avocados by retail sale in the levy year;

 (b) a person who deals with leviable or chargeable avocados in the levy year and is exempt from lodging quarterly returns for the levy year.

4.10 When must an annual return be lodged

4.11 What must be included in a return

  In addition to the information required by regulation 10, a return for a quarter or levy year must state, in respect of the quarter or levy year:

 (a) the quantity of leviable and chargeable avocados dealt with by the person lodging the return; and

 (b) the amount of levy and charge payable for the avocados; and

 (c) the amount of levy and charge paid by that person for the avocados.

4.12 Exemption from lodging quarterly returns

 (1) A person may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the total quantity of avocados with which the person will, or is likely to, deal in that levy year is less than 6 000 standard trays.

 (2) A reference in subclause (1) to the quantity of avocados with which a person will, or is likely to, deal in a levy year is a reference to:

 (a) the quantity of avocados for which the person is, or may become, liable to pay levy or charge for the year; or

 (b) the quantity of avocados for which the person is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act.

4.13 Form of application for exemption

 (1) An application for exemption from the requirement to lodge quarterly returns for a levy year must include:

 (iii) if the applicant has a post office box or a post office bag address — that address;

 (ii) that the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act for the year; and

 (c) a statement to the effect that the applicant believes that the quantity of avocados for which the applicant will or may be liable to pay levy or charge, or an amount under subsection 7 (1) or (3) of the Collection Act, for the year will be less than 6 000 standard trays.

4.14 Grant or refusal of exemption

 (2) In deciding whether to grant the exemption, the Secretary must have regard to:

 (a) the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1) or (3) of the Collection Act, for the previous levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.

4.15 Continuation of exemption

 (1) If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:

 (a) the amount of levy or export charge payable by the person, or the amount of the person’s liability under subsection 7 (1) or (3) of the Collection Act, in the previous levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the person is likely to incur in the following levy year.

4.16 When must quarterly returns be lodged if exemption not granted or continued

  A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the levy year:

 (b) otherwise — within 28 days after the end of the quarter to which the return relates.

4.17 What records must be kept — producers

  A producer must keep records showing, in respect of each quarter:

 (a) the quantity of avocados sold by the producer by retail sale; and

 (c) the amount of levy paid by the producer for the avocados.

4.18 What records must be kept — first purchasers and buying agents

  A first purchaser and a buying agent must keep records showing, in respect of each quarter:

 (a) the quantity of avocados bought by the first purchaser or agent; and

 (c) the amount of levy paid by the first purchaser or agent for the avocados.

4.19 What records must be kept — exporters and exporting agents

  An exporter or exporting agent must keep records showing, in respect of each quarter:

 (a) the quantity of avocados exported by the exporter or agent; and

 (b) the amount of charge payable on the avocados; and

 (c) the amount of charge paid by the exporter or agent for the avocados.

4.20 What records must be kept — selling agents

  A selling agent must keep records showing, in respect of each quarter:

 (a) the quantity of avocados sold by the agent; and

 (c) the amount of levy paid by the agent for the avocados.

4.21 Review of decisions

  A person may apply to the Administrative Appeals Tribunal for review of a decision of the Secretary:

 (a) refusing under paragraph 4.14 (1) (a) to grant an exemption; or

 (b) refusing under paragraph 4.15 (1) (a) to continue an exemption.

Part 5 Cherries

5.1 Application

  This Part applies to cherries.

5.2 Definitions for Part 5

cherry means a fruit of the species Prunus avium.

exporter means a producer of cherries for paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale means the sale of cherries by the producer of the cherries that is not a sale:

 (a) to a first purchaser, a buying agent, an export agent or an exporter; or

Note 1   Cherries are chargeable horticultural products — see Part 5 of Schedule 10 to the Customs Charges Regulations.

Note 2   Cherries are leviable horticultural products — see Part 5 of Schedule 15 to the Excise Levies Regulations.

5.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for cherries is the period of 12 months beginning on 1 February in a year.

5.4 What is not a process

  For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for cherries:

 (a) cleaning;

 (b) sorting;

 (c) grading;

 (d) packing.

5.5 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, cherries are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

5.6 When is charge or levy due for payment

  For section 6 of the Collection Act, charge or levy payable on cherries for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 5.8 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 5.8 — on that day.

5.7 Who must lodge a return

  The following persons must lodge a return for cherries for a levy year:

 (a) a first purchaser who, in the course of business, buys cherries (other than by retail sale) in the levy year;

 (b) a buying agent who, in the course of business, buys cherries (other than by retail sale) in the levy year;

 (c) a selling agent who sells cherries in the levy year;

 (d) a producer who sells cherries by retail sale in the levy year;

 (e) an exporter who exports cherries in the levy year;

 (f) an exporting agent who exports cherries in the levy year.

5.8 When must a return be lodged

5.9 What must be included in a return

  In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year:

 (a) for cherries that were bought or sold (other than cherries that are exempt from levy) by the person lodging the return:

 (i) the quantity, in kilograms, of the cherries; and

 (ii) the amount of levy payable for the cherries; and

 (iii) the amount of levy paid by the person for the cherries; and

 (b) for cherries that were exported (other than cherries that are exempt from charge) by the person lodging the return:

 (i) the quantity, in kilograms, of the cherries; and

 (ii) the amount of charge payable for the cherries; and

 (iii) the amount of charge paid by the person for the cherries; and

 (c) the total amount of levy and charge payable for the cherries; and

 (d) the total amount of levy and charge paid by the person for the cherries.

5.10 What records must be kept

 (1) A producer and a person mentioned in clause 5.7 must keep records showing, in respect of each levy year, the details mentioned in subclauses (2) and (4).

 (2) For cherries bought or sold in a levy year (by retail sale or otherwise) by the person keeping the records, the details for subclause (1) are:

 (a) the quantities, in kilograms, of the cherries bought or sold; and

 (b) the details mentioned in subclause (3) for:

 (i) each person from whom cherries were bought; and

 (ii) each person to whom cherries were sold; and

 (c) the amount of levy payable for the cherries at the first point of sale; and

 (d) the amount of levy paid by the person for the cherries at the first point of sale; and

 (e) the amount of levy payable on the cherries sold by retail sale; and

 (f) the amount of levy paid by the person for the cherries sold by retail sale.

 (3) For paragraph (2) (b), the details are:

 (4) For cherries exported in a levy year, the details for subclause (1) are:

 (a) the quantity of cherries exported by the person; and

 (b) for each person to whom cherries were exported:

 (i) the person’s full name; and

 (ii) the person’s business or residential address (not the address of a post office box or post office bag); and

 (c) the amount of charge payable for the cherries; and

 (d) the amount of charge paid by the person for the cherries.

Part 6 Chestnuts

6.1 Application

  This Part applies to chestnuts.

6.2 Definitions for Part 6

chestnut means a peeled or unpeeled edible chestnut of the genus Castanea grown in Australia.

deal means sell, buy or export.

exporter, for chestnuts, means the producer of the chestnuts within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale, for a sale of chestnuts by a producer, means a sale by the producer of the chestnuts except a sale to a first purchaser or through a selling agent, a buying agent or an exporting agent.

Note 1   Chestnuts are chargeable horticultural products — see Part 6 of Schedule 10 to the Customs Charges Regulations.

Note 2   Chestnuts are leviable horticultural products — see Part 6 of Schedule 15 to the Excise Levies Regulations.

6.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chestnuts is a financial year.

6.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, chestnuts are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

6.5 Liability of intermediaries — exporting agents

  For subsection 7 (3) of the Collection Act, chestnuts are prescribed.

Note 1   Subsection 7 (3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, the amount of any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty imposed under subsection 15 (1) of the Collection Act in relation to that charge.

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

6.6 When is charge or levy due for payment

  For section 6 of the Collection Act, levy or charge payable for chestnuts for a quarter is due for payment:

 (a) if a return for the quarter is lodged within the period mentioned in clause 6.8 — on the day that the return is lodged; or

 (b) if a return for the quarter is not lodged within the period mentioned in clause 6.8 — on the last day of that period.

6.7 Who must lodge a return

 (a) a producer who sells chestnuts by retail sale in the quarter;

 (b) a first purchaser who buys chestnuts in the quarter;

 (c) a buying agent who buys chestnuts in the quarter;

 (d) a selling agent who sells chestnuts in the quarter;

 (e) an exporter who exports chestnuts in the quarter;

 (f) an exporting agent who exports chestnuts in the quarter.

6.8 When must a return be lodged

6.9 What must be included in a return

  In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter:

 (a) the quantity of chestnuts dealt with by the person lodging the return; and

 (b) the amount of levy payable for the chestnuts; and

 (c) the amount of levy paid by the person for the chestnuts; and

 (d) the amount of charge payable for the chestnuts; and

 (e) the amount of charge paid by the person for the chestnuts.

6.10 What records must be kept — producers

  A producer must keep records showing, in respect of each quarter:

 (a) the quantity, in kilograms, of chestnuts sold by the producer by retail sale; and

 (b) the amount of levy payable for the chestnuts; and

 (c) the amount of levy paid by the producer for the chestnuts.

6.11 What records must be kept — first purchasers

  A first purchaser must keep records that show, for each purchase of chestnuts by the first purchaser directly from a producer:

 (b) the date the first purchaser received the chestnuts; and

 (c) the quantity, in kilograms, of chestnuts received; and

 (i) received by the first purchaser on behalf of the producer; or

 (ii) payable by the first purchaser to the producer; and

 (f) the amount of levy paid by the first purchaser for the chestnuts.

6.12 What records must be kept — buying agents

  A buying agent must keep records that show for each purchase of chestnuts by the buying agent directly from a producer:

 (b) the date the buying agent bought the chestnuts; and

 (c) the quantity, in kilograms, of chestnuts bought; and

 (i) received by the buying agent on behalf of the producer; or

 (ii) payable by the buying agent to the producer; and

 (f) the amount of levy paid by the buying agent for the chestnuts.

6.13 What records must be kept — exporters

  An exporter must keep records showing, for each consignment of chestnuts exported by the exporter in a quarter:

 (a) the date the consignment was exported; and

 (b) the quantity, in kilograms, of chestnuts in the consignment; and

 (c) the amount of charge payable for the chestnuts; and

 (d) the amount of charge paid by the exporter for the chestnuts.

6.14 What records must be kept — exporting agents

  An exporting agent must keep records showing, for each consignment of chestnuts exported by the exporting agent in a quarter:

 (b) the date the consignment was exported; and

 (c) the quantity, in kilograms, of chestnuts in the consignment; and

 (d) the amount of charge payable for the chestnuts; and

 (e) the amount deducted for payment of the charge in relation to the chestnuts from money:

 (i) received by the exporting agent on behalf of the producer; or

 (ii) payable by the exporting agent to the producer; and

 (f) the amount of export charge paid by the exporting agent for the chestnuts.

6.15 What records must be kept — selling agents

  A selling agent must keep records that show for each sale of chestnuts by the selling agent in a quarter:

 (b) the date of the sale; and

 (c) the quantity, in kilograms, of chestnuts sold; and

 (i) received by the selling agent on behalf of the producer; or

 (ii) payable by the selling agent to the producer; and

 (f) the amount of levy paid by the selling agent for the chestnuts.

6.16 Details of producer for records

  For paragraphs 6.11 (a), 6.12 (a), 6.14 (a) and 6.15 (a), the details are:

 (a) the producer’s full name; and

 (b) the producer’s business or residential address (not the address of a post office box or post office bag); and

 (c) the producer’s ABN, if any; and

 (d) if the producer is a company and does not have an ABN — its ACN.

Part 7 Citrus

7.1 Application

  This Part applies to citrus.

7.2 Definitions for Part 7

box, in relation to citrus, means:

 (i) ordinarily used in the Australian horticultural industry for packing citrus; and

 (ii) ordinarily known in that industry as a bushel box or 30 litre box; or

 (b) if the citrus is not packed in a container of the kind referred to in paragraph (a):

 (i) in the case of grapefruit — 16.67 kilograms; and

 (ii) in the case of other citrus — 20 kilograms.

citrus means fruit of any species of the genus Citrus, the genus Fortunella or any plant originating as a result of hybridisation between, or within, either of these genera and includes the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.

citrus in bulk means citrus:

 (a) sold in bulk by the producer to a first purchaser or to a buying agent or through a selling agent; or

 (b) used by the producer in the production in Australia of fruit juices or any other processed product.

class, for citrus, means any one of the following classes:

 (a) citrus (except oranges) in bulk;

 (b) citrus (except oranges) not in bulk;

 (c) oranges in bulk;

 (d) oranges not in bulk.

exported in bulk means exported in a container where the mass of citrus in the container exceeds 30 kilograms.

oranges means fruit of:

 (a) the species Citrus sinensis L; or

 (b) any plant originating as a result of hybridisation within that species.

retail sale, in relation to a sale of citrus by a producer, means a sale of citrus except a sale to a first purchaser or to a buying agent or through a selling agent.

sold in bulk, in relation to citrus transported, or to be transported, in a container, means sold where the mass of citrus in the container exceeds 30 kilograms.

 (b) if an order made under clause 7.21 is in force — the amount specified in the order.

Note 1   Citrus are chargeable horticultural products — see Part 7 of Schedule 10 to the Customs Charges Regulations.

Note 2   Citrus are leviable horticultural products — see Part 7 of Schedule 15 to the Excise Levies Regulations.

7.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for citrus is a calendar year.

7.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, citrus is prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

7.5 When is charge or levy due for payment — people who lodge monthly returns

  For section 6 of the Collection Act, charge or levy payable on citrus for a month is due for payment:

 (a) if a return for the month is lodged within the period mentioned in clause 7.7 — on the day that the return is lodged; or

 (b) if a return for the month is not lodged within the period mentioned in clause 7.7 — on the last day of that period.

7.6 Who must lodge a monthly return

 (a) a first purchaser who purchases citrus in the month;

 (b) a buying agent who buys citrus in the month;

 (c) a selling agent who sells citrus in the month;

 (d) a person who exports citrus in the month.

 (a) the person has applied under clause 7.16 for an exemption for the year and has not received notice of the Secretary’s decision; or

 (b) the Secretary has granted the person an exemption for the year under clause 7.18 or has continued the person’s exemption under clause 7.19; or

 (c) the Secretary is required under subclause 7.19 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

7.7 When must a monthly return be lodged

  A monthly return must be lodged within 28 days after the end of the month to which it relates.

7.8 What must be included in a monthly return — first purchasers and agents

  In addition to the information required by regulation 10, a return for a month lodged by a first purchaser, buying agent or selling agent must state, in respect of the month:

 (a) the quantity of each class of citrus:

 (i) bought by the first purchaser or agent for use in the production of fruit juice; or

 (ii) sold by the first purchaser or agent for use in the production of fruit juice; or

 (iii) used by the first purchaser or agent in the production of fruit juice; and

 (b) the quantity of each class of citrus:

 (i) bought by the first purchaser or agent for use in the production of any other processed product; or

 (ii) sold by the first purchaser or agent for use in the production of any other processed product; or

 (iii) used by the first purchaser or agent in the production of any other processed product; and

 (c) the quantity of each class of citrus bought, sold or used by the first purchaser or agent for purposes other than use in the production of fruit juice or any other processed product; and

 (d) the amount of levy payable for each quantity of each class of citrus mentioned in paragraphs (a), (b) and (c); and

 (e) the total amount of levy payable for the citrus; and

 (f) the total amount of levy paid by the first purchaser or agent for the citrus.

7.9 What must be included in a monthly return — persons who export citrus

  In addition to the information required by regulation 10, a return for a month lodged by a person who exports citrus must state, in respect of the month:

 (b) the amount of charge payable for each quantity of citrus exported; and

 (c) the total amount of charge payable for the citrus; and

 (d) the total amount of charge paid by the person for the citrus.

7.10 When is charge or levy due for payment — people who lodge annual returns

  For section 6 of the Collection Act, charge or levy payable on citrus for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 7.12 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 7.12 — on that day.

7.11 Who must lodge an annual return

 (1) A producer must lodge a return for a levy year if, in that levy year:

 (i) sold citrus by retail sale; or

 (ii) used citrus in the production of fruit juice or any other processed product; and

 (b) the total quantity of citrus so sold or used is not less than 500 boxes.

 (2) A first purchaser who is exempt from lodging monthly returns for a levy year must lodge a return for that levy year if, in that levy year, the first purchaser bought citrus.

 (3) A buying agent or selling agent who is exempt from lodging monthly returns for a levy year must lodge a return for that levy year if, in that levy year, the agent bought or sold citrus.

 (4) A person who is exempt from lodging monthly returns for a levy year must lodge a return for that levy year if, in that levy year, the person exported citrus.

7.12 When must an annual return be lodged

7.13 What must be included in an annual return — producers

 (1) In addition to the information required by regulation 10, a return for a levy year lodged by a producer must state, in respect of the levy year:

 (a) the quantity of each class of citrus sold or used by the producer; and

 (c) the total amount of levy payable for the citrus; and

 (d) the total amount of levy paid by the producer for the citrus.

 (2) This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.

7.14 What must be included in an annual return — first purchasers and agents

 (1) In addition to the information required by regulation 10, a return for a levy year lodged by a first purchaser, buying agent or selling agent must state, in respect of the levy year:

 (a) the quantity of each class of citrus bought or sold by the first purchaser or agent; and

 (c) the amount of levy previously paid by the first purchaser or agent for the citrus; and

  (d) the net amount of levy payable for all classes of citrus; and

 (e) the total amount of levy paid by the first purchaser or agent for the citrus.

 (2) This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.

7.15 What must be included in an annual return — persons who export citrus

 (1) In addition to the information required by regulation 10, a return for a levy year lodged by a person who exports citrus must state, in respect of the levy year:

 (b) the amount of charge payable for each quantity; and

 (c) the total amount of charge payable; and

 (d) the total amount of charge paid by the person for the citrus.

 (2) This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.

7.16 Exemption from lodging monthly returns

 (1) A first purchaser, a buying agent or a selling agent may apply for exemption from the requirement to lodge monthly returns for a levy year if the first purchaser, a buying agent or a selling agent has reasonable grounds for believing that the levy payable by the first purchaser, a buying agent or a selling agent for the year will be less than the specified amount.

 (2) A person who exports citrus may apply for exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the charge payable by the person for the year will be less than the specified amount.

7.17 Form of application for exemption

 (1) An application for an exemption must state:

 (b) the applicant’s business or residential address (not the address of a post office box or post office bag); and

 (c) if the applicant has a post office box or a post office bag address — that address; and

 (a) a statement to the effect that the applicant is a first purchaser, or a buying agent, or a selling agent, who will, or may, incur a liability under subsection 7 (1) of the Collection Act in the levy year to which the application relates; and

 (b) a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

 (3) If the applicant is a person who exports citrus, the application must include:

 (a) a statement to the effect that the applicant is a producer or exporting agent who will, or may, incur a liability under subsection 7 (3) of the Collection Act in the levy year to which the application relates; and

 (b) a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

7.18 Grant or refusal of exemption

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur under subsection 7 (1) or (3) of the Collection Act in the calendar year to which the application relates.

7.19 Continuation of exemption

 (1) If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:

 (a) the amount of levy or charge payable by the person in the preceding levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7 (1) or (3) of the Collection Act in the following levy year.

7.20 When must monthly returns be lodged if exemption refused or not continued

  A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each month of the year:

 (a) if the month ended before the person received the notice — within 28 days of receiving the notice; and

 (b) otherwise — within 28 days after the end of the month.

7.21 Orders — specified amount

  The Minister may, by order, specify an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 7.2.

7.22 What records must be kept — producers

 (a) the quantity of each class of citrus sold by the producer by retail sale; and

 (b) the quantity of citrus used by the producer in the production of fruit juice; and

 (c) the quantity of citrus used by the producer in the production of any processed product except fruit juice; and

 (e) the amount of levy paid by the producer for each class of citrus.

7.23 What records must be kept — first purchasers and buying agents             

  A first purchaser or buying agent must keep records showing, in respect of each month, for each class of citrus bought:

 (a) the quantity bought by the first purchaser or agent for use in the production of fruit juice; and

 (b) the quantity bought by the first purchaser or agent for use in the production of any processed product except fruit juice; and

 (c) the quantity bought by the first purchaser or agent for purposes other than use in the production of fruit juice or any other processed product; and

 (e) the amount of levy paid by the first purchaser or agent for each class of citrus.

7.24 What records must be kept — selling agents

  A selling agent must keep records showing, in respect of each month, for each class of citrus sold by the agent:

 (a) the quantity sold for use in the production of fruit juice; and

 (b) the quantity sold for use in the production of any processed product except fruit juice; and

 (c) the quantity sold for purposes other than use in the production of fruit juice or any other processed product; and

 (e) the amount of levy paid by the agent for each class of citrus.

7.25 What records must be kept — persons who export citrus

  A person who exports citrus must keep records showing, in respect of each month:

 (b) the amount of charge payable on each class of citrus; and

 (c) the amount of charge paid by the person for each class of citrus.

7.26 Review of decisions

 (a) refusing under paragraph 7.18 (1) (a) to grant an exemption; or

 (b) refusing under paragraph 7.19 (1) (a) to continue an exemption.

Part 8 Custard apples

8.1 Application

  This Part applies to custard apples.

8.2 Definitions for Part 8

bulk custard apples means custard apples which are not packed in a standard tray or a standard box.

custard apple means a fruit:

 (a) of the species Annona cherimola, Annona muricata, Annona reticulata or Annona squamosa; or

 (b) of a hybrid between, or within, any of these species.

exporter means a producer of custard apples for the purposes of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale means a sale of any custard apples by a producer, except a sale to a first purchaser, a buying agent or an exporting agent, or through a selling agent.

standard box means:

 (a) a box of custard apples, being a box of the kind ordinarily used in the Australian horticultural industry for packing custard apples; or

 (b) if the custard apples are packed in another kind of box — 10 kilograms of custard apples.

standard tray means:

 (a) a single layer tray of custard apples, being a tray of a kind ordinarily used in the Australian horticultural industry for packing custard apples; or

 (b) if the custard apples are packed in another kind of tray — 7 kilograms of custard apples.

Note 1   Custard apples are chargeable horticultural products — see Part 8 of Schedule 10 to the Customs Charges Regulations.

Note 2   Custard apples are leviable horticultural products — see Part 8 of Schedule 15 to the Excise Levies Regulations.

8.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for custard apples is a calendar year.

8.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, custard apples are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

8.5 When is levy or charge due for payment

  For section 6 of the Collection Act, levy or charge payable on custard apples for a levy year must be paid:

 (a) if a return for the year is lodged before the day mentioned in clause 8.7 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 8.7 — on that day.

8.6 Who must lodge a return

  The following persons must lodge a return for custard apples for a levy year:

 (a) a first purchaser who, in the course of business, buys custard apples in the levy year (except by a retail sale);

 (b) a buying agent who, in the course of business, buys custard apples in the levy year (except by a retail sale);

 (c) a selling agent who sells custard apples in the levy year;

 (d) an exporter who exports custard apples in the levy year;

 (e) an exporting agent who exports custard apples in the levy year.

8.7 When must a return be lodged

8.8 What must be included in a return

  In addition to the information required by regulation 10, a return must state, in respect of a levy year:

 (a) for custard apples bought or sold by the person lodging the return for which levy is payable:

 (i) the quantity, in kilograms, of the custard apples; and

 (ii) the amount of levy payable for the custard apples; and

 (iii) the amount of levy paid for the custard apples; and

 (b) for custard apples exported by the person lodging the return for which charge is payable:

 (i) the quantity, in kilograms, of the custard apples; and

 (ii) the amount of charge payable for the custard apples; and

 (iii) the amount of charge paid for the custard apples; and

 (c) the total amount of levy and charge payable for the custard apples; and

 (d) the total amount of levy and charge paid by the person lodging the return for the custard apples.

8.9 What records must be kept

 (1) The following persons must keep records showing, for each levy year, the details mentioned in subclause (2):

 (a) a producer;

 (b) a person mentioned in clause 8.6.

 (2) For subclause (1), the details are:

 (a) the quantities, in kilograms, of custard apples bought, sold (by retail sale or otherwise) or exported by the person keeping the records; and

 (b) the amount of levy and charge payable on the quantities; and

 (c) the amount of levy and charge paid by the person keeping the records on the quantities; and

 (d) the details mentioned in subclause (3) for each person:

 (i) to whom a person mentioned in subclause (1) sold custard apples, other than by retail sale; and

 (ii) from whom the person bought custard apples; and

 (e) the name and business or residential address (not the address of a post office box or post office bag) of each person to whom the person exported custard apples; and

 (f) the total quantity, in kilograms, of custard apples:

 (i) sold by the person keeping the records to each person mentioned in subparagraph (d) (i); and

 (ii) bought by the person keeping the records from each person mentioned in subparagraph (d) (ii); and

 (iii) exported by the person keeping the records to each person mentioned in paragraph (e).

 (3) For paragraph (2) (d), the details are:

[7] Schedule 22, after Part 9

Part 10 Macadamia nuts

10.1 Application

  This Part applies to macadamia nuts.

10.2 Definitions for Part 10

buy does not include buy in a retail transaction.

chargeable macadamia nuts means macadamia nuts that are not exempt from charge under subclause 2 (2) of Schedule 10 to the Customs Charges Act or clause 10.2 of Part 10 of Schedule 10 to the Customs Charges Regulations.

consigned mass, for macadamia nuts, means:

 (a) the mass of the macadamia nuts, at 10% moisture content; or

 (b) if the moisture content of the nuts has not been determined when dealing with the nuts — the mass of the macadamia nuts at the moisture content agreed by the parties to the dealing in the nuts.

deal, for macadamia nuts, means deliver, take delivery of, process, export, buy or sell.

exporter means the producer within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

in shell, for macadamia nuts, means after dehusking but before kernel extraction.

leviable macadamia nuts means macadamia nuts that are not exempt from levy under subclause 2 (3) of Schedule 15 to the Excise Levies Act or clause 10.2 of Part 10 of Schedule 15 to the Excise Levies Regulations.

macadamia nut means a nut in shell of the species Macadamia integrifolia or Macadamia tetraphylla or a hybrid of those species.

return period means:

 (a) for macadamia nuts dealt with before 1 January 2000 — the period:

 (i) beginning on 1 January and ending at the end of 30 June in a year; or

 (ii) beginning on 1 July and ending at the end of 31 December in a year; or

 (b) for macadamia nuts dealt with on or after 1 January 2000 — a calendar month.

sell includes sell by retail sale.

Note 1   Macadamia nuts are chargeable horticultural products — see Part 10 of Schedule 10 to the Customs Charges Regulations.

Note 2   Macadamia nuts are leviable horticultural products — see Part 10 of Schedule 15 to the Excise Levies Regulations.

10.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for macadamia nuts is a calendar year.

10.4 What is not a process

  For the definition of process in subsection 4 (1) of the Collection Act, the following are prescribed for macadamia nuts:

 (a) drying;

 (b) dehusking;

 (c) on-farm grading.

10.5 Who is a processor

  Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to macadamia nuts.

Note   Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

10.6 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, macadamia nuts are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

10.7 Liability of intermediaries — processors

  Paragraph 7 (2) (b) of the Collection Act applies to macadamia nuts.

Note   Paragraph 7 (2) (b) of the Collection Act provides that 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, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer, any penalty for late payment imposed by section 15 of the Collection Act that is payable in relation to that levy.

10.8 Liability of intermediaries — exporting agents

  For subsection 7 (3) of the Collection Act, macadamia nuts are prescribed.

Note 1   Subsection 7 (3) of the Collection Act provides that, for a product prescribed for that subsection, an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty for late payment imposed by subsection 15 (1) of that Act in relation to that charge.

Note 2   Under Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act, the producer is taken to be the person who exports the product from Australia.

10.9 When is levy or charge due for payment

  Levy or charge payable on macadamia nuts for a return period is due for payment:

 (a) if a return for the return period is lodged within the relevant period mentioned in clause 10.11 — on the day that the return is lodged; or

 (b) if a return for the return period is not lodged within the relevant period mentioned in clause 10.11 — on the last day of that period.

10.10 Who must lodge a return

  A person must lodge a return for a return period if the person dealt with leviable or chargeable macadamia nuts in the return period.

10.11 When must a return be lodged

 (1) For macadamia nuts dealt with before 1 January 2000, a return must be lodged:

 (a) for nuts dealt with in a return period ending at the end of 30 June in a levy year — before 16 September in that year; and

 (b) for nuts dealt with in a return period ending at the end of 31 December in a levy year — before 16 March in the following levy year.

 (2) For macadamia nuts dealt with on or after 1 January 2000, a return must be lodged within 1 month and 28 days after the last day of the return period in which the nuts were dealt with.

Examples for subclause (2)

1   A return for macadamia nuts dealt with in January 2000 must be lodged not later than 28 March 2000.

2   A return for macadamia nuts dealt with in February 2000 must be lodged not later than 28 April 2000.

Note 1   For penalty, see section 24 of the Collection Act.

Note 2   For macadamia nuts dealt with on or after 1 January 2000, the return period is a calendar month, see clause 10.2.

10.12 What must be included in a return

 (1) In addition to the information required by regulation 10, a return must state, in respect of the return period:

 (a) the total consigned mass of leviable macadamia nuts and chargeable macadamia nuts dealt with by the person lodging the return; and

 (b) the amount of levy payable on leviable macadamia nuts dealt with; and

 (c) the amount of levy paid by that person on leviable macadamia nuts; and

 (d) the amount of charge payable on chargeable macadamia nuts dealt with; and

 (e) the amount of charge paid by that person on chargeable macadamia nuts.

 (2) A person who is the proprietor of more than 1 processing establishment must lodge a single return containing all the details mentioned in subclause (1) for each processing establishment of which the person is the proprietor.

10.13 What records must be kept — producers

 (1) A producer must keep records showing, in respect of each return period:

 (a) the details for leviable macadamia nuts mentioned in subclause (2); and

 (b) the details for macadamia nuts delivered by the producer to an exporting agent mentioned in subclause (3); and

 (c) the details for macadamia nuts sold by the producer by retail sale mentioned in subclause (4); and

 (d) the consigned mass of leviable macadamia nuts and chargeable macadamia nuts dealt with by the producer in a way not involving delivery to a processing establishment or exporting agent, export or retail sale; and

 (e) the amount of levy paid by the producer on the nuts mentioned in paragraph (d).             

 (2) For leviable macadamia nuts delivered by the producer to a processing establishment, the details are:

 (a) the name and business address of each processing establishment to which the producer delivered macadamia nuts (not a post office box or post office bag); and

 (b) if the postal address of the establishment differs from the business address — the postal address; and

 (c) the establishment’s ABN, if any; and

 (d) if the establishment is a company and does not have an ABN — its ACN; and

 (e) the consigned mass of macadamia nuts delivered to each establishment; and

 (f) the total amount of levy payable on the macadamia nuts; and

 (g) the total amount of levy paid by the producer for the macadamia nuts.

 (3) For macadamia nuts delivered by the producer to an exporting agent, the details are:

 (a) the name and business or residential address of each exporting agent to whom the producer delivered macadamia nuts (not the address of a post office box or post office bag); and

 (b) if the agent’s postal address differs from the business or residential address — the postal address; and

 (c) the agent’s ABN, if any; and

 (d) if the agent is a company and does not have an ABN — its ACN; and

 (e) the consigned mass of macadamia nuts delivered to each exporting agent; and

 (f) the total amount of levy payable on the macadamia nuts; and

 (g) the total amount of levy paid by the producer for the macadamia nuts.

 (4) For macadamia nuts sold by the producer by retail sale, the details are:

 (a) the consigned mass of leviable macadamia nuts so sold; and

 (b) the amount of levy payable on the leviable macadamia nuts; and

 (c) the amount of levy paid by the producer on the leviable macadamia nuts.

10.14 What records must be kept — exporters

  An exporter must keep records showing, in respect of each return period:

 (a) the consigned mass of chargeable macadamia nuts exported by the exporter; and

 (b) the amount of charge payable on the macadamia nuts; and

 (c) the amount of charge paid by the exporter on the macadamia nuts.

10.15 What records must be kept — persons other than producers and exporters

 (1) A person who, in a capacity other than producer or exporter, dealt in macadamia nuts with a producer in a return period must keep records showing, in respect of the return period:

 (a) the following details for the producer:

 (i) the producer’s full name;

 (ii) the producer’s business or residential address (not the address of a post office bag or post office box);

 (iii) if the producer’s postal address differs from the business or residential address — the postal address;

 (iv) the producer’s ABN, if any;

 (v) if the producer is a company and does not have an ABN — its ACN; and

 (b) the total consigned mass of leviable macadamia nuts and chargeable macadamia nuts that were dealt with by the person; and

 (c) the amount of levy payable on any leviable macadamia nuts dealt with by the person; and

 (d) the amount of charge payable on any chargeable macadamia nuts dealt with by the person; and

 (e) the amount deducted for payment of charge and levy from money:

 (i) received by the person on behalf of the producer; or

 (ii) payable by the person to the producer; and

 (f) the amount of charge paid by the person on the macadamia nuts; and

 (g) the amount of levy paid by the person on the macadamia nuts.

 (2) A person who is proprietor of more than 1 processing establishment must keep separate records for each processing establishment at which macadamia nuts are dealt with.

Part 11 Nashi

11.1 Application

  This Part applies to nashi.

11.2 Definitions for Part 11

box, for nashi, means:

 (i) ordinarily used in the Australian horticultural industry for packing nashi; and

 (ii) ordinarily known in that industry as a bushel box or 30 litre box; or

 (b) if the nashi are not packed in a container of the kind referred to in paragraph (a) — 18 kilograms of nashi.

class, for nashi, means one of the following classes of nashi:

 (a) nashi, other than juicing nashi or processing nashi;

 (b) juicing nashi;

 (c) processing nashi.

fruit juice includes nashi juice.

juicing nashi means nashi:

 (a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or

nashi means fruit of the species Pyrus pyrifolia.

processing nashi means nashi:

 (a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or

retail sale, for a sale of nashi by a producer, means a sale by the producer of the nashi except a sale to a buying agent or a first purchaser or through a selling agent.

 (b) if an order under clause 11.20 is in force — the amount specified in the order.

tray, for nashi, means:

 (i) ordinarily used in the Australian horticultural industry for packing nashi; and

 (ii) ordinarily known in that industry as a single layer tray; or

 (b) if the nashi are not packed in a container referred to in paragraph (a) — 4 kilograms of nashi.

Note 1   Nashi are chargeable horticultural products — see Part 11 of Schedule 10 to the Customs Charges Regulations.

Note 2   Nashi are leviable horticultural products — see Part 11 of Schedule 15 to the Excise Levies Regulations.

11.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for nashi is a calendar year.

11.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, nashi are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

11.5 When is charge or levy due for payment — people who lodge monthly returns

  For section 6 of the Collection Act, charge or levy payable on nashi for a month is due for payment:

 (a) if a return for the month is lodged within the period mentioned in clause 11.7 — on the day that the return is lodged; or

 (b) if a return for the month is not lodged within the period mentioned in clause 11.7 — on the last day of that period.

11.6 Who must lodge a monthly return

 (a) a first purchaser who purchases nashi in the month;

 (b) a buying agent who buys nashi in the month;

 (c) a selling agent who sells nashi in the month;

 (d) a person who exports nashi in the month.

 (a) the person has applied under clause 11.15 for an exemption for the year and has not received notice of the Secretary’s decision; or

 (b) the Secretary has granted the person an exemption for the year under clause 11.17, or has continued the person’s exemption under clause 11.18; or

 (c) the Secretary is required under clause 11.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

11.7 When must a monthly return be lodged

  A return for a month must be lodged within 28 days after the end of the month to which it relates.

11.8 What must be included in a monthly return

  In addition to the information required by regulation 10, a return for a month must state, in respect of the month:

 (a) if the person lodging the return is a first purchaser, buying agent or selling agent:

 (i) the quantity of each class of nashi bought, sold or used by the person; and

 (ii) the amount of levy payable for each of those quantities; and

 (iii) the total of the amounts of levy payable for the nashi; and

 (iv) the total amount of levy paid by the person for the nashi.

 (b) if the person lodging the return has exported nashi:

 (i) the quantity of nashi exported by the person; and

 (ii) the amount of charge payable for the nashi; and

 (iii) the amount of charge paid by the person for the nashi.

11.9 When is charge or levy due for payment — people who lodge annual returns

  For section 6 of the Collection Act, charge or levy payable on nashi for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 11.11 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 11.11 — on that day.

11.10 Who must lodge an annual return

 (1) A producer must lodge an annual return for a levy year if, in that levy year:

 (i) sold nashi by retail sale; or

 (ii) used juicing nashi; or

 (iii) used processing nashi; and

 (b) the total quantity of those nashi, juicing nashi and processing nashi is not less than 500 boxes.

 (2) A first purchaser who is exempt from the requirement to lodge monthly returns must lodge an annual return for a levy year if in that levy year the first purchaser bought any nashi.

 (3) A buying agent or selling agent who is exempt from the requirement to lodge monthly returns must lodge an annual return for the levy year if, in that levy year the agent bought or sold any nashi.

 (4) A person who is exempt from the requirement to lodge monthly returns for a levy year must lodge an annual return for the year if in that year the person exported any nashi.

11.11 When must an annual return be lodged

11.12 What must be included in an annual return — producers

  In addition to the information required by regulation 10, a return for a levy year lodged by a producer must state, in respect of the levy year:

 (a) the quantity of each class of nashi sold or used by the producer; and

 (c) the sum of the amounts of levy payable; and

 (d) the total amount of levy paid by the producer for the nashi.

11.13 What must be included in an annual return — first purchasers and agents

  In addition to the information required by regulation 10, a return for a levy year lodged by a first purchaser, buying agent or selling agent must state, in respect of the levy year:

 (a) the quantity of each class of nashi bought or sold by the first purchaser or agent in that year; and

 (c) the amount of levy previously paid by the first purchaser or agent in that levy year, if any; and

 (d) the net amount of levy payable for all classes of that nashi; and

 (e) the net amount of levy paid by the first purchaser or agent for all classes of that nashi.

11.14 What must be included in an annual return — persons who export nashi             

  In addition to the information required by regulation 10, a return for a levy year lodged by a person who exported nashi must state, in respect of the levy year:

 (a) the quantity of nashi exported by the person; and

 (b) the amount of charge payable for the nashi; and

 (c) the amount of charge paid by the person for the nashi.

11.15 Exemption from lodging monthly returns

 (1) A first purchaser, buying agent or selling agent may apply for exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the levy payable by the person for the year will be less than the specified amount.

 (2) A person who exports nashi in a levy year may apply for exemption from the requirement to lodge monthly returns for the year if the person has reasonable grounds for believing that the charge payable by the person for the year will be less than the specified amount.

11.16 Form of application for exemption

 (1) An application for an exemption must state:

 (b) the applicant’s business or residential address (not the address of a post office box or post office bag); and

 (c) if the applicant has a post office box or a post office bag address — that address; and

 (a) a statement to the effect that the applicant is a first purchaser, or a buying agent, or a selling agent, who will, or may, incur a liability under subsection 7 (1) of the Collection Act in the levy year to which the application relates; and

 (b) a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

 (3) If the applicant is a person who exports nashi, the application must include:

 (a) a statement to the effect that the applicant is a producer or exporting agent who will, or may, incur a liability under subsection 7 (3) of the Collection Act in the levy year to which the application relates; and

 (b) a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

11.17 Grant or refusal of exemption

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur under subsection 7 (1) or (3) of the Collection Act in the levy year to which the application relates.

11.18 Continuation of exemption

 (1) If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:

 (2) When deciding whether to continue a person's exemption, the Secretary must have regard to:

 (a) the amount of levy or charge payable by the person in the preceding levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7 (1) or (3) of the Collection Act in the following levy year.

11.19 When must monthly returns be lodged if exemption refused or not continued

  A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each month of the year:

 (a) if the month ended before the person received the notice — within 28 days of receiving the notice; and

 (b) otherwise — within 28 days after the end of the month to which the return relates.

11.20 Orders — specified amount

  The Minister may, by order, specify an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 11.2.

11.21 What records must be kept — producers

 (a) the quantity of each class of nashi used by the producer or sold by the producer by retail sale; and

 (b) the amount of levy payable on each class of nashi sold by the producer by retail sale; and

 (c) the amount of levy paid by the producer for each class of nashi sold by retail sale.

11.22 What records must be kept — first purchasers

  A first purchaser must keep records showing, in respect of each month:

  (a) the quantity of each class of nashi bought by the first purchaser from a producer; and

 (b) the amount of levy payable on each class of nashi bought from a producer; and

 (c) the amount of levy paid by the first purchaser for each class of nashi bought from a producer.

11.23 What records must be kept — agents

  A buying agent and a selling agent must keep records showing, in respect of each month:

 (a) the quantity of each class of nashi bought or sold by the agent; and

 (b) the amount of levy payable on each class of nashi so bought or sold; and

 (c) the amount of levy paid by the agent for each class of nashi so bought or sold.

11.24 What records must be kept — persons who export nashi

  A person who exports nashi must keep records showing, in respect of each month:

 (a) the quantity of nashi exported by the person; and

 (b) the amount of charge payable on the nashi so exported; and

 (c) the amount of charge paid by the person for the nashi so exported.

11.25 Review of decisions

 (a) refusing, under paragraph 11.17 (1) (a) to grant an exemption; or

 (b) refusing, under paragraph 11.18 (1) (a) to continue an exemption.

[8] Schedule 22, after Part 12

Part 13 Passionfruit

13.1 Application

  This Part applies to passionfruit.

13.2 Definitions for Part 13

carton means an 18 litre container of a kind ordinarily used in the Australian horticultural industry for packing passionfruit.

fresh passionfruit means passionfruit other than processing passionfruit.

passionfruit means the edible fruit of the passionfruit vine (passiflora edulis or p. edulis f. flavicarpa) or of a hybrid of the passionfruit vine that is generally accepted as producing passionfruit.

processing passionfruit means passionfruit:

 (a) sold by the producer to a first purchaser, or through a buying agent or a selling agent, or exported, for use in the production of a processed product; or

 (b) used by the producer in the production of a processed product.

retail sale means the sale of passionfruit by the producer of the passionfruit, except a sale:

 (a) to a first purchaser, a processor or an exporter; or

 (b) through a selling agent, a buying agent or an exporting agent.

Note 1   Passionfruit are chargeable horticultural products — see Part 13 of Schedule 10 to the Customs Charges Regulations.

Note 2   Passionfruit are leviable horticultural products — see Part 13 of Schedule 15 to the Excise Levies Regulations.

13.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for passionfruit is a financial year.

13.4 Who is a processor

  Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to passionfruit.

Note   Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

13.5 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, passionfruit are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

13.6 Liability of intermediaries — processors

  Paragraph 7 (2) (b) of the Collection Act applies to passionfruit.

Note   Paragraph 7 (2) (b) of the Collection Act provides that 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, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer, any penalty for late payment imposed by section 15 of the Collection Act.

13.7 Liability of intermediaries — exporting agents

  For subsection 7 (3) of the Collection Act, passionfruit are prescribed.

Note 1   Subsection 7 (3) of the Collection Act provides that, for a product prescribed for that subsection, an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty for late payment imposed by subsection 15 (1) in relation to that charge.

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

13.8 When is charge or levy due for payment

  For section 6 of the Collection Act, charge or levy payable on passionfruit for a quarter is due for payment:

 (a) if a return for the quarter is lodged within the period mentioned in clause 13.10 — on the day that the return is lodged; or

 (b) if a return for the quarter is not lodged within the period mentioned in clause 13.10 — on the last day of that period.

13.9 Who must lodge a return

 (a) a producer who sells passionfruit by retail sale in the quarter;

 (b) a first purchaser or buying agent who buys passionfruit in the quarter;

 (c) a selling agent who sells passionfruit in the quarter;

 (d) an exporter or exporting agent who exports passionfruit in the quarter;

 (e) a processor who processes passionfruit in the quarter.

13.10 When must a return be lodged

13.11 What must be included in a return

  In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter, for passionfruit bought, sold or exported by the person lodging the return for which charge or levy is payable:

 (a) for passionfruit bought or sold by the person, the quantity at the first point of sale of:

 (i) fresh passionfruit; and

 (ii) processing passionfruit; and

 (b) for passionfruit exported by a person:

 (i) the quantity of fresh passionfruit; and

 (ii) the quantity of processing passionfruit; and

 (c) the amount of charge or levy payable for the passionfruit; and

 (d) the amount of charge or levy paid by the person for the passionfruit.

13.12 What records must be kept

 (1) A person mentioned in clause 13.9 must keep records in respect of each quarter setting out the details mentioned in paragraphs (a) to (g) that are applicable to the person:

 (a) the quantity at the first point of sale of:

 (i) fresh passionfruit; and

 (ii) processing passionfruit; and

 (b) the quantity of fresh passionfruit exported; and

 (c) the quantity of processing passionfruit exported; and

 (d) the amount of charge or levy payable for the passionfruit; and

 (e) the amount of charge or levy paid for the passionfruit; and

 (f) the details mentioned in subclause (2) for each person:

 (i) to whom the passionfruit were sold, other than by retail sale; and

 (ii) from whom passionfruit were bought; and

 (g) the full name and business or residential address (not the address of a post office box or post office bag) of each person to whom passionfruit were exported.

 (2) For paragraph (1) (f), the details are:

Part 14 Potatoes

14.1 Application

  This Part applies to potatoes.

14.2 Definitions for Part 14

chargeable potatoes means export potatoes that are not exempt from charge under clause 14.2 of Part 14 of Schedule 10 to the Customs Charges Regulations.

deal means sell, buy, process or export.

export potatoes means unprocessed potatoes that are exported.

exporter, for export potatoes, means the producer of the potatoes.

leviable potatoes means unprocessed potatoes or processing potatoes that are not exempt from levy under clause 14.2 of Part 14 of Schedule 15 to the Excise Levies Regulations.

owner, for processing potatoes, means the producer of the processing potatoes.

potato means a tuber of the species Solanum tuberosum.

primary producer, for unprocessed potatoes, means the producer of the unprocessed potatoes.

processing potatoes means unprocessed potatoes used in the production of other goods, except potatoes processed at a processing establishment if the business carried out at the establishment is not wholly or substantially a business of processing horticultural products.

producer means:

 (a) for unprocessed potatoes — the producer of the potatoes within the meaning of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act; or

 (b) for processing potatoes — the person who is taken to be the producer under paragraph 14.7 (b); or

 (c) for export potatoes — the producer within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale, in relation to unprocessed potatoes, means sale of the potatoes by a primary producer except sale to a first purchaser, or through a selling agent, buying agent or to a processor.

unprocessed potatoes includes potatoes for the fresh market, processing potatoes or potatoes for seed.

Note 1   Potatoes are chargeable horticultural products — see Part 14 of Schedule 10 to the Customs Charges Regulations.

Note 2   Potatoes are leviable horticultural products — see Part 14 of Schedule 15 to the Excise Levies Regulations.

14.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for potatoes is a calendar year.

14.4 What is not a process

  For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed:

 (a) washing;

 (b) brushing;

 (c) grading;

 (d) packing;

 (e) preparing potatoes for non-commercial use;

 (f) any operation in the course of planting or growing potatoes.

14.5 Who is a processor — unprocessed potatoes

  Unprocessed potatoes are declared to be a product to which paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note   Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

14.6 Who is a producer — unprocessed potatoes

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, unprocessed potatoes are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

14.7 Who is a producer — processing potatoes

  For the purposes of paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

 (a) processing potatoes are prescribed; and

 (b) the person who owns the processing potatoes when processing begins is taken to be the producer of the processing potatoes.

Note   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

14.8 Liability of intermediaries — exporting agents

  For subsection 7 (3) of the Collection Act, export potatoes are prescribed.

Note 1   Subsection 7 (3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, the amount of any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty imposed under subsection 15 (1) of the Collection Act in relation to that charge.

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

14.9 Liability of intermediaries — processors

  Unprocessed potatoes are declared to be a product to which paragraph 7 (2) (b) of the Collection Act applies.

Note   Paragraph 7 (2) (b) of the Collection Act provides that 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, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer, any penalty for late payment imposed by subsection 15 (1) of the Collection Act.

14.10 When is charge or levy due for payment — people who lodge quarterly returns

  For section 6 of the Collection Act, charge or levy payable for unprocessed potatoes, processing potatoes or export potatoes for a quarter is due for payment:

 (a) if a return for the quarter is lodged within the period mentioned in clause 14.12 — on the day that the return is lodged; or

 (b) if a return for the quarter is not lodged within the period mentioned in clause 14.12 — on the last day of that period.

14.11 Who must lodge a quarterly return

 (1) Each of the following persons must lodge a return for a quarter:

 (a) a first purchaser who buys potatoes in the quarter;

 (b) a processor who buys potatoes in the quarter;

 (c) an owner of processing potatoes, processing of which began in the quarter;

 (d) an exporter who exports potatoes in the quarter;

 (e) an exporting agent who exports potatoes in the quarter;

 (f) a selling agent who sells potatoes in the quarter;

 (g) a buying agent who buys potatoes in the quarter.

 (2) However, a person does not have to lodge quarterly returns for a levy year if:

 (a) the person has applied under clause 14.17 for an exemption for the year and has not received notice of the Secretary’s decision; or

 (b) the Secretary has granted the person an exemption for the year under clause 14.19 or has continued the person’s exemption under clause 14.20; or

 (c) the Secretary is required under clause 14.20 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

14.12 When must a quarterly return be lodged

14.13 When is levy or charge due for payment — people who lodge annual returns

  For section 6 of the Collection Act, charge or levy payable for unprocessed potatoes, processing potatoes or export potatoes for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 14.15 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 14.15 — on that day.

14.14 Who must lodge an annual return

  The following persons must lodge an annual return for a levy year:

 (a) a primary producer who sells leviable potatoes by retail sale in the year;

 (b) a person who deals with leviable potatoes or chargeable potatoes in the year and is exempt from lodging quarterly returns for the year.

14.15 When must an annual return be lodged

14.16 What must be included in a return

 (1) In addition to the information required by regulation 10, a return for a quarter or levy year must state, in respect of the quarter or levy year:

 (a) the quantity of each class of potatoes dealt with by the person lodging the return (other than potatoes for which no levy or charge is payable); and

 (b) the total amount of levy and charge payable for each class of potatoes; and

 (c) the total amount of levy and charge paid by the person lodging the return for each class of potatoes.

 (2) A person who is the proprietor of more than 1 processing establishment must lodge a single return containing all the details mentioned in subclause (1) for each processing establishment of which the person is the proprietor.

14.17 Exemption from lodging quarterly returns

 (1) A person may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the quantity of potatoes with which the person will, or is likely to, deal in the year is less than 1 000 tonnes.

 (2) A reference in subclause (1) to the quantity of potatoes with which a person will, or is likely to, deal in a levy year is a reference to:

 (a) the quantity of potatoes for which the person is, or may become, liable to pay levy or charge for the year; or

 (b) the quantity of potatoes for which the person is, or may become, liable to pay an amount under subsection 7 (1), (2) or (3) of the Collection Act.

14.18 Form of application for exemption

 (1) An application for an exemption from the requirement to lodge quarterly returns for a levy year must include:

 (iii) if the applicant has a post office box address or a post office bag address — that address;

 (ii) the applicant is, or may become, liable to pay an amount under subsection 7 (1), (2) or (3) of the Collection Act for the year; and

 (c) a statement to the effect that the applicant believes that the quantity of potatoes for which the person is, or may become, liable to pay the levy or charge will be less than 1 000 tonnes.

14.19 Grant or refusal of exemption

 (a) the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1), (2) or (3) of the Collection Act, for the previous levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.

14.20 Continuation of exemption

 (1) If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:

 (2) When deciding whether to continue an exemption, the Secretary must have regard to:

 (a) the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1), (2) or (3) of the Collection Act, for the previous levy year; and

 (b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.

14.21 When must quarterly returns be lodged if exemption refused or not continued

  A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year:

 (b) otherwise — within 28 days after the end of the quarter.

14.22 What records must be kept — primary producers

  A primary producer must keep records showing, in respect of each quarter, for leviable potatoes sold by the producer by retail sale:

 (a) the quantity of leviable potatoes so sold; and

 (b) the amount of levy payable on that quantity of leviable potatoes; and

 (c) the amount of levy paid by the producer on that quantity of leviable potatoes.

14.23 What records must be kept — owners of processing potatoes

  An owner of processing potatoes must keep records showing, in respect of each quarter, for processing potatoes the processing of which begins in the quarter:

 (a) the quantity of processing potatoes; and

 (b) the amount of levy payable on that quantity of processing potatoes; and

 (c) the amount of levy paid by the owner for that quantity of processing potatoes.

14.24 What records must be kept — persons who export potatoes

  A person who exports potatoes must keep records showing, in respect of each quarter:

 (a) the quantity of potatoes exported by the exporter; and

 (b) the amount of charge payable on the potatoes; and

 (c) the amount of charge paid by the exporter for the chargeable potatoes.

14.25 What records must be kept — first purchasers, agents and processors

  A first purchaser, a selling agent, a buying agent or a processor of potatoes must keep records showing, in respect of each quarter:

 (a) the quantity of potatoes dealt with by the first purchaser, agent or processor; and

 (b) the amount of levy and charge payable on the potatoes; and

 (c) the amount of levy and charge paid by the first purchaser, agent or processor for the potatoes.

14.26 Review of decisions

 (a) refusing under paragraph 14.19 (1) (a) to grant an exemption; or

 (b) refusing under paragraph 14.20 (1) (a) to continue an exemption.