4Who is a processor

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