avocado means a fruit of the species Persea americana.
avocados in bulk means avocados sold in bulk by weight by the producer to a first purchaser or through a selling agent or buying agent.
chargeable avocados means avocados on the export of which charge is imposed.
deal means sell, buy or export.
exporter, for chargeable avocados, means the producer of the avocados 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 avocados means avocados on which levy is imposed.
retail sale, for a sale of avocados by a producer, means a sale by the producer of the product except a sale:
(a) to a first purchaser; or
(b) through a selling agent, a buying agent or an exporting agent.
standard tray, for avocados, means:
(a) a single layer tray of avocados, being a tray of the kind ordinarily used in the Australian horticultural industry for packing avocados; or
(b) if the avocados are not packed in a tray of that kind — 6 kilograms of avocados.
Note 1 Avocados are chargeable horticultural products — see Part 4 of Schedule 10 to the Customs Charges Regulations.
Note 2 Avocados are chargeable horticultural products — see Part 4 of Schedule 15 to the Excise Levies Regulations.
4.3 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 avocados is a calendar year.
4.4 Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, leviable avocados 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.
Part Part 4 - Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2) - Avocados | Zoe
4.5 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 chargeable or leviable avocados for a quarter is due for payment:
(a) if a return for the quarter is lodged within the period mentioned in clause 4.7 — 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 4.7 — on the last day of that period.
4.6 Who must lodge a quarterly return
(1) Each of the following persons must lodge a return for a quarter:
(a) a first purchaser who buys avocados in the quarter;
(b) a buying agent who buys avocados in the quarter;
(c) a selling agent who sells avocados in the quarter;
(d) an exporter who exports avocados in the quarter;
(e) an exporting agent who exports avocados in the quarter.
(2) However, a person does not have to lodge quarterly returns for a levy year if:
(a) the person has applied under clause 4.12 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 that levy year under clause 4.14, or has continued the person’s exemption under clause 4.15; or
(c) the Secretary is required under clause 4.15 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
4.7 When must a quarterly return be lodged
A quarterly return must be lodged within 28 days after the end of the quarter to which it relates.
4.8 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 avocados for a levy year is due for payment:
(a) if a return for the year is lodged before the day mentioned in clause 4.10 — 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 4.10 — on that day.
4.9 Who must lodge an annual return
(a) a producer who sells leviable avocados by retail sale in the levy year;
(b) a person who deals with leviable or chargeable avocados in the levy year and is exempt from lodging quarterly returns for the levy year.
4.10 When must an annual return be lodged
4.11 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 quantity of leviable and chargeable avocados dealt with by the person lodging the return; and
(b) the amount of levy and charge payable for the avocados; and
(c) the amount of levy and charge paid by that person for the avocados.
4.12 Exemption from lodging quarterly returns
(1) 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 total quantity of avocados with which the person will, or is likely to, deal in that levy year is less than 6 000 standard trays.
(2) A reference in subclause (1) to the quantity of avocados with which a person will, or is likely to, deal in a levy year is a reference to:
(a) the quantity of avocados for which the person is, or may become, liable to pay levy or charge for the year; or
(b) the quantity of avocados for which the person is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act.
4.13 Form of application for exemption
(1) An application for exemption from the requirement to lodge quarterly returns for a levy year must include:
(iii) if the applicant has a post office box or a post office bag address — that address;
(ii) that the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act for the year; and
(c) a statement to the effect that the applicant believes that the quantity of avocados for which the applicant will or may be liable to pay levy or charge, or an amount under subsection 7 (1) or (3) of the Collection Act, for the year will be less than 6 000 standard trays.
4.14 Grant or refusal of exemption
(2) In deciding whether to grant the exemption, the Secretary must have regard to:
(a) the amount of levy or charge payable, or the amount payable by the applicant under subsection 7 (1) or (3) of the Collection Act, for the previous levy year; and
(b) any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.
4.15 Continuation of exemption
(1) If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:
(a) the amount of levy or export charge payable by the person, or the amount of the person’s liability under subsection 7 (1) or (3) of the Collection Act, 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 in the following levy year.
4.16 When must quarterly returns be lodged if exemption not granted or 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 levy year:
(b) otherwise — within 28 days after the end of the quarter to which the return relates.
4.17 What records must be kept — producers
A producer must keep records showing, in respect of each quarter:
(a) the quantity of avocados sold by the producer by retail sale; and
(c) the amount of levy paid by the producer for the avocados.
4.18 What records must be kept — first purchasers and buying agents
A first purchaser and a buying agent must keep records showing, in respect of each quarter:
(a) the quantity of avocados bought by the first purchaser or agent; and
(c) the amount of levy paid by the first purchaser or agent for the avocados.
4.19 What records must be kept — exporters and exporting agents
An exporter or exporting agent must keep records showing, in respect of each quarter:
(a) the quantity of avocados exported by the exporter or agent; and
(b) the amount of charge payable on the avocados; and
(c) the amount of charge paid by the exporter or agent for the avocados.
4.20 What records must be kept — selling agents
A selling agent must keep records showing, in respect of each quarter:
(a) the quantity of avocados sold by the agent; and
(c) the amount of levy paid by the agent for the avocados.
4.21 Review of decisions
A person may apply to the Administrative Appeals Tribunal for review of a decision of the Secretary:
(a) refusing under paragraph 4.14 (1) (a) to grant an exemption; or
(b) refusing under paragraph 4.15 (1) (a) to continue an exemption.