apple means a fruit of any species of the genus Malus.
apple juice includes:
(a) cider; and
(b) any other beverage distilled from apples.
box, in relation to apples or pears, means:
(i) ordinarily used in the Australian horticultural industry for packing apples or pears; and
(ii) ordinarily known in that industry as a bushel box or 36 litre box; or
(b) if the apples or pears are not packed in a container of the kind referred to in paragraph (a) — 18 kilograms.
chargeable apples and pears means apples and pears on which charge is imposed.
class, in relation to apples or pears, means any one of the following classes of apples or pears:
(a) apples, other than juicing apples or processing apples;
(b) pears, other than juicing pears or processing pears;
(c) juicing apples;
(d) juicing pears;
(e) processing apples;
(f) processing pears.
fruit juice includes:
(a) apple juice; and
(b) pear juice.
juicing apples means apples:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or
juicing pears means pears:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or
leviable apples and pears means apples and pears on which levy is imposed.
pear means a fruit of any species of the genus Pyrus, except fruits of the species Pyrus pyrifolia (nashi).
pear juice includes:
(a) perry; and
(b) any other beverage distilled from pears.
processing apples means apples:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or
processing pears means pears:
(a) sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or
retail sale, for a sale of apples or pears by a producer, means a sale by the producer of the apples or pears, except a sale:
(a) to a buying agent or a first purchaser; or
(b) if an order under clause 3.20 is in force — the amount specified in that order.
Note 1 Apples and pears are chargeable horticultural products — see Part 3 of Schedule 10 to the Customs Charges Regulations.
Note 2 Apples and pears are leviable horticultural products — see Part 3 of Schedule 15 to the Excise Levies Regulations.
3.3 What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for apples and pears is a calendar year.
3.4 Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable apples and pears 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.
3.5 When is charge or levy due for payment — people who lodge monthly returns
For section 6 of the Collection Act, charge or levy payable on apples or pears for a month is due for payment:
(a) if a return for the month is lodged within the period mentioned in clause 3.7 — on the day that the return is lodged; or
(b) if a return for the month is not lodged within the period mentioned in clause 3.7 — on the last day of that period.
3.6 Who must lodge a monthly return
(a) a first purchaser who buys apples or pears in the month;
(b) a buying agent who buys apples or pears in the month;
(c) a selling agent who sells apples or pears in the month;
(d) a person who exports apples or pears in the month.
(2) However, a person mentioned in subclause (1) does not have to lodge monthly returns for a levy year if:
(a) the person has applied under clause 3.15 for an exemption 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 3.17, or has continued the person’s exemption under clause 3.18; or
(c) the Secretary is required under clause 3.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
3.7 When must a monthly return be lodged
A monthly return must be lodged within 28 days after the end of the month to which it relates.
3.8 What must be included in a monthly return
(1) In addition to the information required by regulation 10, a return for a month lodged by a first purchaser, buying agent or selling agent must state, in respect of the month:
(a) the quantity of each class of apples, and of pears, bought, sold or used by the person lodging the return; and
(c) the total of the amount of levy payable; and
(d) the total amount of levy paid by that person.
(2) In addition to the information required by regulation 10, a return for a month lodged by a person who has exported apples or pears must state, in respect of the month:
(a) the quantity of apples, and of pears, exported by the person; and
(b) the amount of charge payable:
(i) for the apples; and
(ii) for the pears; and
(c) the total amount of charge payable for the apples and pears; and
(d) the total amount of charge paid by the person for the apples and pears.
3.9 When is charge or levy due for payment — people who lodge annual returns
For section 6 of the Collection Act, charge or levy payable on apples or pears for a levy year is due for payment:
(a) if a return for the year is lodged before the day mentioned in clause 3.11 — 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 3.11 — on that day.
3.10 Who must lodge an annual return
(1) A producer must lodge an annual return for a levy year if, in that levy year:
(i) sold apples or pears by retail sale; or
(ii) used juicing apples or juicing pears; or
(iii) used processing apples or processing pears; and
(b) the total quantity of the apples, pears, juicing apples, juicing pears, processing apples and processing pears mentioned in paragraph (a) is not less than 500 boxes.
(2) A first purchaser who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the first purchaser bought any apples or pears.
(3) A buying agent or selling agent who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the agent bought or sold any apples or pears.
(4) A person who exports apples or pears who is exempt from lodging monthly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the person exported any apples or pears.
3.11 When must an annual return be lodged
An annual return for a levy year must be lodged on or before 28 February in the following levy year.
3.12 What must be included in an annual return — producers
In addition to the information required by regulation 10, a return for a levy year lodged by a producer must state, in respect of the levy year:
(a) the quantity of each class of apples, and of pears, sold or used by the producer; and
(c) the total amount of levy payable for the apples and pears; and
(d) the total amount of levy paid by the producer for the apples and pears.
3.13 What must be included in an annual return — first purchasers and agents
In addition to the information required by regulation 10, a return for a levy year lodged by a first purchaser, buying agent or selling agent must state, in respect of the levy year:
(a) the quantity of each class of apples, and of pears, bought or sold by the first purchaser or agent; and
(c) the amount of levy previously paid by the first purchaser or agent in that levy year; and
(d) the net amount of levy payable for all classes of apples and pears; and
(e) the total amount of levy paid by the first purchaser or agent.
3.14 What must be included in an annual return — persons who export apples or pears
In addition to the information required by regulation 10, a return for a levy year lodged by a person who exports apples or pears must state, in respect of the levy year:
(a) the quantity of apples, and of pears, exported by the person; and
(b) the amount of charge payable for the apples, and for the pears; and
(c) the total amount of charge payable for the apples and pears; and
(d) the total amount of charge paid by the person for the apples and pears.
3.15 Exemption from lodging monthly returns
(1) A first purchaser, buying agent, or selling agent may apply for exemption from the requirement to lodge monthly returns for a levy year if that person has reasonable grounds for believing that the levy payable by the person for that levy year will be less than the specified amount.
(2) A person who exports apples or pears in a levy year may apply for exemption from the requirement to lodge monthly returns for the year if the person has reason to believe that the charge payable by the producer for that levy year will be less than the specified amount.
3.16 Form of application for exemption
(1) An application for an exemption must state the following details:
(a) the applicant’s full name;
(b) the applicant’s business or residential address (not the address of a post office box or post office bag);
(c) if the applicant has a post office box or a post office bag address — that address;
(d) the applicant’s ABN, if any;
(a) a statement to the effect that the applicant is a first purchaser, a buying agent, or a selling agent, 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 the specified amount.
(3) If the applicant is a person who exports apples or pears, the application must include:
(a) a statement to the effect that the applicant is a producer or exporting agent 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 the specified amount.
3.17 Grant or refusal of exemption
(1) The Secretary must, within 14 days after receiving an application:
(2) In deciding whether to grant an exemption, the Secretary must take into account:
(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.
3.18 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:
(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 the liability that the person is likely to incur under subsection 7 (1) or (3) of the Collection Act in the following levy year.
3.19 When must monthly 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 month of the levy year:
(a) if the month ended before the person received the notice — within 28 days after receiving the notice; and
(b) otherwise — within 28 days of the end of the month to which the return relates.
3.20 Orders — specified amount
The Minister may specify, by order, an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 3.2.
3.21 What records must be kept — producers
(a) the quantity of each class of apples, and of pears, used by the producer or sold by retail sale by the producer; and
(c) the amounts of levy and charge paid by the producer for each class of the apples and pears.
3.22 What records must be kept — first purchasers
A first purchaser of apples or pears must keep records showing, in respect of each month:
(a) the quantity of each class of apples, and of pears, bought from a producer; and
(c) the amounts of levy and charge paid by the first purchaser for each class of the apples and pears.
3.23 What records must be kept — agents
A buying agent and a selling agent of apples or pears must keep records showing, in respect of each month:
(a) the quantity of each class of apples, and of pears, bought or sold by the agent; and
(c) the amounts of levy and charge paid by the agent for each class of the apples and pears.
3.24 What records must be kept — persons who export apples or pears
A person who exports apples or pears must keep records showing, in respect of each month:
(a) the quantity of apples and pears exported by the person; and
(c) the amounts of levy and charge paid by the person for each class of the apples and pears.
3.25 Review of decisions
(a) refusing under paragraph 3.17 (1) (a) to grant an exemption; or
(b) refusing under paragraph 3.18 (1) (a) to continue an exemption.
Part Part 3 - Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2) - Apples and pears | Zoe