bulk stone fruit means stone fruit that are not packed in a standard tray or a standard box.
chargeable stone fruit means stone fruit on which charge is imposed.
exporter, for particular stone fruit, means the producer of the stone fruit 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.
leviable stone fruit means stone fruit on which levy is imposed.
retail sale means a sale of stone fruit by the grower except a sale to a first purchaser or through a selling agent, a buying agent or an exporting agent.
standard box means:
(a) a box of stone fruit that is a box of the kind ordinarily used in the Australian horticultural industry for packing stone fruit; or
(b) if the stone fruit are packed in another kind of box — 10 kilograms of stone fruit.
standard tray means:
(a) a single layer tray of stone fruit that is a tray of the kind ordinarily used in the Australian horticultural industry for packing stone fruit; or
(b) if the stone fruit are packed in another kind of tray — 5 kilograms of stone fruit.
stone fruit means a fruit:
(a) of the species Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum; or
(b) of the species Prunus armeniaca, commonly called apricot; or
(c) of the species Prunus persica, commonly called nectarine or peach.
Note 1 Stone fruit are chargeable horticultural products — see Part 15 of Schedule 10 to the Customs Charges Regulations.
Note 2 Stone fruit are leviable horticultural products — see Part 15 of Schedule 15 to the Excise Levies Regulations.
15.3 What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable and leviable stone fruit is a financial year.
15.4 Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable stone fruit 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.
15.5 Liability of intermediaries — exporting agents
For subsection 7 (3) of the Collection Act, chargeable stone fruit 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.
15.6 When is charge or levy due for payment — people who lodge quarterly returns
For section 6 of the Collection Act, charge or levy payable on stone fruit for a quarter is due for payment:
(a) if a return for the quarter is lodged within the period mentioned in clause 15.8 — on the day that the return is lodged; or
(b) if a return for the quarter is lodged within the period mentioned in clause 15.8 — on the last day of that period.
15.7 Who must lodge a quarterly return
(1) The following persons must lodge a return for a quarter:
(a) a first purchaser who buys stone fruit in the quarter;
(b) a buying agent who buys stone fruit in the quarter;
(c) a selling agent who sells stone fruit in the quarter;
(d) an exporter who exports stone fruit in the quarter;
(e) an exporting agent who exports stone fruit in the quarter.
(2) However, a person does not have to lodge quarterly returns in a levy year if:
(a) the person has applied under clause 15.13 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 15.15 or has continued the person’s exemption under clause 15.16; or
(c) the Secretary is required, under clause 15.16, to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
15.8 When must a quarterly return be lodged
15.9 When is levy or charge due for payment — people who lodge annual returns
For section 6 of the Collection Act, charge or levy payable on stone fruit for a levy year is due for payment:
(a) if a return for the year is lodged before the day mentioned in clause 15.11 — 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 15.11 — on that day.
15.10 Who must lodge an annual return
A return for a levy year must be lodged by:
(a) a person who:
(i) in relation to a quarter in the levy year, is mentioned in subclause 15.7 (1); and
(ii) is exempt from lodging quarterly returns in the levy year under clause 15.15 or 15.16; and
(b) a producer who sells stone fruit by retail sale in the levy year.
15.11 When must an annual return be lodged
A return for a levy year must be lodged on or before 28 August in the following levy year.
15.12 What must be included in a return
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) for leviable stone fruit bought or sold by the person lodging the return:
(i) the quantity, in kilograms, of the stone fruit; and
(ii) the amount of levy payable for the stone fruit; and
(iii) the amount of levy paid by the person for the stone fruit; and
(b) for chargeable stone fruit exported by the person lodging the return:
(i) the quantity, in kilograms, of the stone fruit; and
(ii) the amount of charge payable for the stone fruit; and
(iii) the amount of charge paid by the person for the stone fruit.
15.13 Exemption from lodging quarterly returns
A person may apply for exemption from the requirement to lodge quarterly returns in a levy year if the person has reasonable grounds for believing that the sum of levy and charge payable by the person for the year will be less than $500.
15.14 Form of application for exemption
(1) An application for exemption must include:
(b) the applicant’s business or residential address of the applicant (not a post office box or post office bag); and
(c) if the applicant has a post office box address or a post office bag address — that address; and
(e) if the applicant is a company and does not have an ABN — the applicant’s ACN.
(a) a statement to the effect that the applicant is a person 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 $500.
(3) If the applicant is an exporter or exporting agent, the application must include:
(a) a statement to the effect that the applicant is a person 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 $500.
15.15 Grant or refusal of exemption
(2) When deciding whether to grant an exemption from the requirement to lodge quarterly returns for a levy year, the Secretary must have regard to:
(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.
15.16 Continuation of exemption
(1) If a person who is exempt from lodging quarterly returns in a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:
(a) the amount of levy or charge payable by the person in the previous levy year; and
(b) any information that is available to the Secretary about the amount of liability that the person is likely to incur under subsection 7 (1) or (3) of the Collection Act in the following levy year.
15.17 When must a quarterly return be lodged if exemption refused or not continued
If a person receives notice of a refusal to grant, or of a refusal to continue, an exemption from the requirement to lodge quarterly returns in a levy year, the person must lodge a return for each quarter in the levy year:
(b) otherwise — within 28 days after the end of the quarter.
15.18 What records must be kept
(1) The following persons must keep records for a levy year, setting out the matters mentioned in subclause (2) in respect of the levy year:
(a) a person mentioned in subclause 15.7 (1);
(b) a producer.
(2) For subclause (1), the matters are:
(a) the quantities, in kilograms, of stone fruit bought, sold (by retail sale or otherwise) or exported by the person; and
(b) the amount of levy and charge payable for each of those quantities; and
(c) the amount of levy and charge paid by the person for each of those quantities; and
(d) the details mentioned in subclause (3) for each person:
(i) to whom stone fruit was sold by the person, other than by retail sale; and
(ii) from whom stone fruit was bought by the person; and
(e) the name and business or residential address (not the address of a post office box or post office bag) of each person to whom stone fruit was exported by the person; and
(f) the total quantity, in kilograms, of stone fruit:
(i) sold by the person to each person mentioned in subparagraph (d) (i); and
(ii) bought by the person from each person mentioned in subparagraph (d) (ii); and
(iii) exported by the person to each person mentioned in paragraph (e).
(3) For paragraph (2) (d), the details are:
15.19 Review of decisions
(a) refusing under paragraph 15.15 (1) (a) to grant an exemption; or
(b) refusing under paragraph 15.16 (1) (a) to continue an exemption.