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 Part 13 - Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2) - Passionfruit | Zoe