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:
Part Part 10 - Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2) - Macadamia nuts | Zoe
(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.