(d) herbs (other than fresh culinary shallots and parsley); or
(e) melons; or
(f) mushrooms; or
(g) potatoes (other than sweet potatoes); or
(h) seed sprouts; or
(i) tomatoes; or
(j) vegetables of a kind for which the following rates of levy or charge are not applicable:
(i) a rate of levy for subclause 4 (3) of Schedule 15 to the Excise Levies Act; or
(ii) a rate of charge for subclause 3 (5) of Schedule 10 to the Customs Charges Act.
Note 1 Vegetables to which Part 17 of Schedule 10 to the Customs Charges Regulations applies are chargeable horticultural products — see that Part.
Note 2 Vegetables to which Part 17 of Schedule 15 to the Excise Levies Regulations applies are leviable horticultural products — see that Part.
17.2 Definitions for Part 17
exporter, for vegetables to which this Part applies, means the producer of the vegetables within the meaning of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.
retail sale, for vegetables to which this Part applies, means a sale by a producer, but does not include a sale to a first purchaser or through a selling agent, a buying agent or an exporting agent.
17.3 What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for vegetables to which this Part applies is a financial year.
17.4 What is not a process
For the definition of process in subsection 4 (1) of the Collection Act, an operation after harvesting, if the operation does not alter the vegetables from their natural state, is prescribed.
Example
Processing may include canning, bottling, freezing, cooking, pickling, roasting or dehydrating, but does not include washing, grading or packing vegetables, transporting vegetables in their natural state or preparing vegetables for sale in their natural state.
17.5 Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, vegetables to which this Part applies 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.
17.6 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 vegetables to which this Part applies for a quarter is due for payment:
(a) if a return for the quarter is lodged within the period mentioned in clause 17.8 — 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 17.8 — on the last day of that period.
17.7 Who must lodge a quarterly return
(1) The following persons must lodge a return for a quarter:
(a) a first purchaser who buys vegetables to which this Part applies in the quarter;
(b) a buying agent who buys vegetables to which this Part applies in the quarter;
(c) a selling agent who sells vegetables to which this Part applies in the quarter;
(d) an exporter who exports vegetables to which this Part applies in the quarter;
(e) an exporting agent who exports vegetables to which this Part applies in the quarter;
(f) a producer who sells vegetables to which this Part applies other than by retail sale in the quarter.
(2) However, a person does not have to lodge quarterly returns in a levy year if:
(a) the person has applied for an exemption under clause 17.13 for the levy year and has not received notice of the Secretary’s decision; or
(b) the Secretary has granted the person an exemption for the levy year under clause 17.15, or has continued the person’s exemption for the levy year under clause 17.16; or
(c) the Secretary is required, under clause 17.16, to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
17.8 When must a quarterly return be lodged
17.9 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 vegetables to which this Part applies for a levy year is due for payment:
(a) if a return for the year is lodged before the day mentioned in clause 17.11 — 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 17.11 — on that day.
17.10 Who must lodge an annual return
An annual return for a levy year must be lodged by:
(a) a person who:
(i) is a person described in subclause 17.7 (1); and
(ii) is exempt from lodging quarterly returns for the levy year under clause 17.15 or 17.16; and
(b) a producer who sells vegetables to which this Part applies by retail sale in the levy year.
17.11 When must an annual return be lodged
A return for a levy year must be lodged on or before 28 August in the following year.
Note For penalty see section 24 of the Collection Act.
17.12 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) the quarters, if any, for which returns have been lodged previously in the levy year by the person lodging the return; and
(b) for vegetables to which this Part applies (except processed vegetables) bought or sold by the person lodging the return in the quarter or levy year for which levy is payable:
(i) the amount paid for the vegetables at the first point of sale; and
(ii) the amount of levy payable for the vegetables; and
(iii) the amount of levy paid by the person for the vegetables; and
(c) for processed vegetables to which this Part applies bought or sold by the person lodging the return in the quarter or levy year for which levy is payable:
(i) the amount that would have been paid for the vegetables at the first point of sale, if that sale had occurred before processing; and
(ii) the amount of levy payable for the vegetables; and
(iii) the amount of levy paid by the person for the vegetables; and
(d) for vegetables to which this Part applies exported by the person lodging the return in the quarter or levy year for which charge is payable:
(i) the free on board value of the vegetables immediately prior to export; and
(ii) the amount of charge payable for the vegetables; and
(iii) the amount of charge paid by the person for the vegetables.
17.13 Exemption from lodging quarterly returns
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 sum of levy and charge payable by the person for the year is, or is likely to be, less than $500.
17.14 Form of application for exemption
(1) An application must include:
(iii) if the applicant has a post office box or a post office bag address — that address;
(b) a statement to the effect that the applicant believes that the applicant has incurred, or is likely to incur, a liability to pay levy or charge for the levy year to which the application relates; and
(c) a statement to the effect that the applicant believes that the amount of the liability is, or is likely to be, less than $500.
17.15 Grant or refusal of exemption
(2) In deciding to grant an exemption, the Secretary must have regard to:
(a) information available to the Secretary about the amount of the levy or charge that the applicant is, or is likely to be, liable to pay for the levy year; and
(b) the amount of levy or charge that the applicant was liable to pay for the immediately preceding levy year.
17.16 Continuation of exemption
(1) If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return:
(2) In deciding whether to continue an exemption, the Secretary must have regard to:
(a) information available to the Secretary about the amount of levy or charge that the person is, or is likely to be, liable to pay for the next levy year; and
(b) the amount of levy or charge that the person was liable to pay for the levy year to which the annual return relates.
17.17 When must a quarterly return 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.
17.18 What records must be kept
(1) The following persons must keep records for a levy year:
(a) a person mentioned in subclause 17.7 (1);
(b) a producer who sells vegetables to which this Part applies by retail sale in the levy year.
(2) For subclause (1), the records must set out, for each kind of vegetable to which this Part applies dealt with in the levy year:
(a) for vegetables (except processed vegetables) bought or sold by the person — the amount paid for the vegetables at the first point of sale; and
(b) for processed vegetables bought or sold by the person, if unprocessed vegetables of the same kind were sold on the day the vegetables were delivered for processing — the market price of the unprocessed vegetables on that day; and
(c) for processed vegetables bought or sold by the person, and to which paragraph (b) does not apply — the value of the vegetables immediately before processing; and
(d) for vegetables exported by the person — the free on board value of the vegetables; and
(e) the amount of levy and charge payable for the vegetables; and
(f) the amount of levy and charge paid by the person for the vegetables; and
(g) the details mentioned in subclause (3) for each person:
(i) to whom vegetables were sold by the person, other than by retail sale; and
(ii) from whom vegetables were bought by the person; and
(h) the name and business or residential address (not the address of a post office box or post office bag) of each person to whom vegetables were exported; and
(j) the amount paid, at the first point for sale, for vegetables (except processed vegetables):
(i) sold to each person to whom subparagraph (g) (i) applies; and
(ii) bought from each person to whom subparagraph (g) (ii) applies; and
(k) the free on board value immediately prior to export, of each consignment of vegetables exported.
Note For paragraph (2) (c), clause 17.5 of Part 17 of Schedule 15 to the Excise Levies Regulations provides that the value of the vegetables before processing must be substantiated by the producer’s financial records in accordance with:
(a) Australian Accounting Standard 2 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Research Foundation, as in force at the commencement of those Regulations; and
(b) Accounting Standard AASB 1019 (Management and Presentation of Inventories in the Context of the Historical Cost System), issued by the Australian Accounting Standards Board, as in force at the commencement of those Regulations.
(3) For paragraph (2) (g), the details are:
17.19 Review of decisions
(a) refusing under paragraph 17.15 (1) (a) to grant an exemption; or
(b) refusing under paragraph 17.16 (1) (a) to continue an exemption.
[9] Schedule 29, clause 2, definition of value
value means value worked out in accordance with subclause 2 (2) of Schedule 20 to the Excise Levies Regulations.