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.
Part Part 14 - Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2) - Potatoes | Zoe
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.