(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
Part Part 11 - Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2) - Nashi | Zoe
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.