buyer means a person who buys strawberry runners from a seller.
seller means a person who sells strawberry runners.
strawberry means a fruit of the plant species Fragaria X Ananassa.
strawberry runner means:
(a) a daughter plant originating at a node on the stolon of a mother plant of the species Fragaria X Ananassa; or
(b) a plant produced by tissue culture to propagate the species Fragaria X Ananassa.
Note 1 Paragraph (hb) of the definition of producer in subsection 4 (1) of the Collection Act provides that in the case of a collection product that will, for the purpose of the imposition of levy under subclause 2 (2) of Schedule 15 to the Excise Levies Act, be presumed to have been produced in Australia, producer means the person who would, if the collection product presumed to be produced were actually produced, be taken to be the grower of the product.
Note 2 Clause 16.3 of Part 16 of Schedule 15 to the Excise Levies Regulations provides that, for subclause 2 (2) of Schedule 15 to the Excise Levies Act, the amount of strawberries presumed to be produced in Australia is to be determined by reference to the number of strawberry runners purchased for use in the production of the strawberries.
Note 3 Strawberries are leviable horticultural products — see Part 16 of Schedule 15 to the Excise Levies Regulations.
16.3 What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for strawberries is a financial year.
16.4 Time of purchase
Strawberry runners are taken to be purchased when the purchase price is paid in full.
16.5 Strawberry runners are prescribed goods or services
For paragraph (b) of the definition of prescribed goods or services in subsection 4 (1) of the Collection Act, strawberry runners are identified as goods used in the production of strawberries.
Note 1 Paragraph (b) of the definition of prescribed goods or services in subsection 4 (1) of the Collection Act provides that prescribed goods or services, for a collection product of a particular kind, means, if those products are of a kind that will, for the imposition of levy under subclause 2 (2) of Schedule 15 to the Excise Levies Act, be presumed to have been produced in Australia, goods identified by the regulations as goods used in the production of those products.
Note 2 Clause 16.3 of Part 16 of Schedule 15 to the Excise Levies Regulations provides that, for subclause 2 (2) of Schedule 15 to the Excise Levies Act, the amount of strawberries presumed to be produced in Australia is to be determined by reference to the number of strawberry runners purchased for use in the production of the strawberries.
16.6 When is an amount on account of levy due for payment — sellers
For subsection 9 (1) of the Collection Act, the prescribed period is 28 days after the end of the quarter in which an amount on account of levy or penalty is received.
Note 1 This is the period, under subsection 9 (1) of the Collection Act, within which a strawberry runner seller who receives an amount on account of levy or penalty from the person to whom the strawberry runners were sold must pay the amount to the Commonwealth.
Note 2 For penalty for late payment, see section 15 of the Collection Act.
16.7 When is an amount on account of levy due for payment — buyers
For subsection 9 (2A) of the Collection Act, the prescribed period is the period ending on the day when payment of the purchase price for the strawberry runners is due.
Note This is the period, under subsection 9 (2A) of the Collection Act, within which a person who buys strawberry runners must pay the strawberry runner seller an amount on account of levy.
16.8 Notice that levy is payable
A seller must include, in each invoice or sale note recording a sale of strawberry runners to a strawberry producer, a notice stating:
(a) that, under subsection 9 (2A) of the Collection Act, the buyer must pay the seller an amount on account of levy; and
(b) the amount payable; and
(c) the date by which the amount must be paid.
16.9 Who must lodge a return
A seller to whom subsection 9 (1) of the Collection Act applies must lodge a return for a quarter.
16.10 When must a return be lodged
A return for a quarter return must be lodged within 28 days after the end of the quarter to which it relates.
16.11 What must be included in a return
(1) In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter:
(a) the amount received by the seller from the sale of strawberry runners, less any amount attributable to the sale of strawberry runners to which subsection 9 (3A) of the Collection Act applies; and
(b) the amount on account of levy received by the seller within the period mentioned in clause 16.7; and
(c) for each amount on account of levy received by the seller after it became due:
(i) the date when the amount was due; and
(ii) the date when the amount was received; and
(iii) the details mentioned in subclause (2) for the person from whom the amount was received; and
(d) for each amount on account of levy due to have been paid to, but not received by, the seller:
(i) the amount on account of levy owing; and
(ii) the date when the amount was due to have been paid; and
(iii) the details mentioned in subclause (2) for the person from whom the amount was due.
(2) For subparagraphs (1) (c) (iii) and (d) (iii), the details are:
16.12 What records must be kept — sellers
(1) A seller must keep records setting out, in respect of each quarter:
(a) the total amount received by the seller from the sale of strawberry runners for the quarter; and
(b) the details mentioned in subclauses (2) and (3) in respect of each quarter.
(2) For sales of strawberry runners to which subsection 9 (2A) of the Collection Act applies, the records must set out:
(a) the amount received from each sale; and
(b) for each amount on account of levy received:
(i) the date when the amount was due; and
(ii) the date when the amount was received; and
(iii) the details mentioned in subclause (4) for the person from whom the amount was received.
(3) For sales of strawberry runners to which subsection 9 (3A) of the Collection Act applies, the records must set out:
(a) the total amount received from sales; and
(b) the details mentioned in subclause (4) for each person who purchased strawberry runners.
(4) For subparagraph (2) (b) (iii) and paragraph (3) (b), the details are:
16.13 What records must be kept — buyers
A buyer must keep records setting out, in respect of each quarter:
(a) for purchases of strawberry runners to which subsection 9 (2A) of the Collection Act applies:
(i) the total amount paid for the strawberry runners; and
(ii) each amount on account of levy paid to the seller; and
(b) for purchases of strawberry runners to which subsection 9 (3A) of the Collection Act applies:
(i) the total amount paid for the strawberry runners; and
(ii) the purposes for which the strawberry runners are intended to be used.