chestnut means a peeled or unpeeled edible chestnut of the genus Castanea grown in Australia.
deal means sell, buy or export.
exporter, for chestnuts, means the producer of the chestnuts 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.
retail sale, for a sale of chestnuts by a producer, means a sale by the producer of the chestnuts except a sale to a first purchaser or through a selling agent, a buying agent or an exporting agent.
Note 1 Chestnuts are chargeable horticultural products — see Part 6 of Schedule 10 to the Customs Charges Regulations.
Note 2 Chestnuts are leviable horticultural products — see Part 6 of Schedule 15 to the Excise Levies Regulations.
6.3 What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chestnuts is a financial year.
6.4 Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, chestnuts 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.
6.5 Liability of intermediaries — exporting agents
For subsection 7 (3) of the Collection Act, chestnuts are prescribed.
Note 1 Subsection 7 (3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, the amount of any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty imposed under subsection 15 (1) of the Collection Act in relation to that charge.
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.
6.6 When is charge or levy due for payment
For section 6 of the Collection Act, levy or charge payable for chestnuts for a quarter is due for payment:
(a) if a return for the quarter is lodged within the period mentioned in clause 6.8 — 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 6.8 — on the last day of that period.
6.7 Who must lodge a return
(a) a producer who sells chestnuts by retail sale in the quarter;
(b) a first purchaser who buys chestnuts in the quarter;
(c) a buying agent who buys chestnuts in the quarter;
(d) a selling agent who sells chestnuts in the quarter;
(e) an exporter who exports chestnuts in the quarter;
(f) an exporting agent who exports chestnuts in the quarter.
6.8 When must a return be lodged
6.9 What must be included in a return
In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter:
(a) the quantity of chestnuts dealt with by the person lodging the return; and
(b) the amount of levy payable for the chestnuts; and
(c) the amount of levy paid by the person for the chestnuts; and
(d) the amount of charge payable for the chestnuts; and
(e) the amount of charge paid by the person for the chestnuts.
6.10 What records must be kept — producers
A producer must keep records showing, in respect of each quarter:
(a) the quantity, in kilograms, of chestnuts sold by the producer by retail sale; and
(b) the amount of levy payable for the chestnuts; and
(c) the amount of levy paid by the producer for the chestnuts.
6.11 What records must be kept — first purchasers
A first purchaser must keep records that show, for each purchase of chestnuts by the first purchaser directly from a producer:
(b) the date the first purchaser received the chestnuts; and
(c) the quantity, in kilograms, of chestnuts received; and
(i) received by the first purchaser on behalf of the producer; or
(ii) payable by the first purchaser to the producer; and
(f) the amount of levy paid by the first purchaser for the chestnuts.
6.12 What records must be kept — buying agents
A buying agent must keep records that show for each purchase of chestnuts by the buying agent directly from a producer:
(b) the date the buying agent bought the chestnuts; and
(c) the quantity, in kilograms, of chestnuts bought; and
(i) received by the buying agent on behalf of the producer; or
(ii) payable by the buying agent to the producer; and
(f) the amount of levy paid by the buying agent for the chestnuts.
6.13 What records must be kept — exporters
An exporter must keep records showing, for each consignment of chestnuts exported by the exporter in a quarter:
(a) the date the consignment was exported; and
(b) the quantity, in kilograms, of chestnuts in the consignment; and
(c) the amount of charge payable for the chestnuts; and
(d) the amount of charge paid by the exporter for the chestnuts.
6.14 What records must be kept — exporting agents
An exporting agent must keep records showing, for each consignment of chestnuts exported by the exporting agent in a quarter:
(b) the date the consignment was exported; and
(c) the quantity, in kilograms, of chestnuts in the consignment; and
(d) the amount of charge payable for the chestnuts; and
(e) the amount deducted for payment of the charge in relation to the chestnuts from money:
(i) received by the exporting agent on behalf of the producer; or
(ii) payable by the exporting agent to the producer; and
(f) the amount of export charge paid by the exporting agent for the chestnuts.
6.15 What records must be kept — selling agents
A selling agent must keep records that show for each sale of chestnuts by the selling agent in a quarter:
(b) the date of the sale; and
(c) the quantity, in kilograms, of chestnuts sold; and
(i) received by the selling agent on behalf of the producer; or
(ii) payable by the selling agent to the producer; and
(f) the amount of levy paid by the selling agent for the chestnuts.
6.16 Details of producer for records
For paragraphs 6.11 (a), 6.12 (a), 6.14 (a) and 6.15 (a), the details are:
(a) the producer’s full name; and
(b) the producer’s business or residential address (not the address of a post office box or post office bag); and
(c) the producer’s ABN, if any; and
(d) if the producer is a company and does not have an ABN — its ACN.