Part 2Almonds

Part 2 Almonds

2.1 Application

  This Part applies to almonds.

2.2 Definitions for Part 2

almond means a nut of the almond tree or a hybrid of the almond tree that is generally accepted as an almond tree.

chargeable almonds means almonds on which charge is imposed.

leviable almonds means almonds on which levy is imposed.

retail sale means the sale of almonds by a producer of the almonds, except a sale:

 (a) to a first purchaser, a buying or an exporting agent or an exporter; or

Note 1   Almonds are chargeable horticultural products — see Part 2 of Schedule 10 to the Customs Charges Regulations.

Note 2   Almonds are leviable horticultural products — see Part 2 of Schedule 15 to the Excise Levies Regulations.

2.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for almonds is a financial year.

2.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable almonds 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 that marketing law; or

 (b) where paragraph (a) does not apply — the person who owns the product immediately after it is harvested.

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products, producer means the person who exports the product from Australia.

2.5 When is charge or levy due for payment

  For section 6 of the Collection Act, charge or levy payable on almonds for a quarter is due for payment:

 (a) if a return for the quarter is lodged within the period mentioned in clause 2.7 — 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 2.7 — on the last day of that period.

2.6 Who must lodge a return

 (a) a producer who sells almonds by retail sale in the quarter;

 (b) a first purchaser or buying agent who buys almonds from a producer in the quarter;

 (c) a selling agent who sells almonds for a producer in the quarter;

 (d) an exporter or exporting agent who exports almonds in the quarter.