(i) ordinarily used in the Australian horticultural industry for packing citrus; and
(ii) ordinarily known in that industry as a bushel box or 30 litre box; or
(b) if the citrus is not packed in a container of the kind referred to in paragraph (a):
(i) in the case of grapefruit — 16.67 kilograms; and
(ii) in the case of other citrus — 20 kilograms.
citrus means fruit of any species of the genus Citrus, the genus Fortunella or any plant originating as a result of hybridisation between, or within, either of these genera and includes the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.
citrus in bulk means citrus:
(a) sold in bulk by the producer to a first purchaser or to a buying agent or through a selling agent; or
(b) used by the producer in the production in Australia of fruit juices or any other processed product.
class, for citrus, means any one of the following classes:
(a) citrus (except oranges) in bulk;
(b) citrus (except oranges) not in bulk;
(c) oranges in bulk;
(d) oranges not in bulk.
exported in bulk means exported in a container where the mass of citrus in the container exceeds 30 kilograms.
oranges means fruit of:
(a) the species Citrus sinensis L; or
(b) any plant originating as a result of hybridisation within that species.
retail sale, in relation to a sale of citrus by a producer, means a sale of citrus except a sale to a first purchaser or to a buying agent or through a selling agent.
sold in bulk, in relation to citrus transported, or to be transported, in a container, means sold where the mass of citrus in the container exceeds 30 kilograms.
(b) if an order made under clause 7.21 is in force — the amount specified in the order.
Note 1 Citrus are chargeable horticultural products — see Part 7 of Schedule 10 to the Customs Charges Regulations.
Note 2 Citrus are leviable horticultural products — see Part 7 of Schedule 15 to the Excise Levies Regulations.
7.3 What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for citrus is a calendar year.
7.4 Who is a producer
For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, citrus is 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.
7.5 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 citrus for a month is due for payment:
(a) if a return for the month is lodged within the period mentioned in clause 7.7 — 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 7.7 — on the last day of that period.
7.6 Who must lodge a monthly return
(a) a first purchaser who purchases citrus in the month;
(b) a buying agent who buys citrus in the month;
(c) a selling agent who sells citrus in the month;
(d) a person who exports citrus in the month.
(a) the person has applied under clause 7.16 for an exemption for the year and has not received notice of the Secretary’s decision; or
(b) the Secretary has granted the person an exemption for the year under clause 7.18 or has continued the person’s exemption under clause 7.19; or
(c) the Secretary is required under subclause 7.19 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
7.7 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.
7.8 What must be included in a monthly return — first purchasers and agents
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 citrus:
(i) bought by the first purchaser or agent for use in the production of fruit juice; or
(ii) sold by the first purchaser or agent for use in the production of fruit juice; or
(iii) used by the first purchaser or agent in the production of fruit juice; and
(b) the quantity of each class of citrus:
(i) bought by the first purchaser or agent for use in the production of any other processed product; or
(ii) sold by the first purchaser or agent for use in the production of any other processed product; or
(iii) used by the first purchaser or agent in the production of any other processed product; and
(c) the quantity of each class of citrus bought, sold or used by the first purchaser or agent for purposes other than use in the production of fruit juice or any other processed product; and
(d) the amount of levy payable for each quantity of each class of citrus mentioned in paragraphs (a), (b) and (c); and
(e) the total amount of levy payable for the citrus; and
(f) the total amount of levy paid by the first purchaser or agent for the citrus.
7.9 What must be included in a monthly return — persons who export citrus
In addition to the information required by regulation 10, a return for a month lodged by a person who exports citrus must state, in respect of the month:
(b) the amount of charge payable for each quantity of citrus exported; and
(c) the total amount of charge payable for the citrus; and
(d) the total amount of charge paid by the person for the citrus.
7.10 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 citrus for a levy year is due for payment:
(a) if a return for the year is lodged before the day mentioned in clause 7.12 — 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 7.12 — on that day.
7.11 Who must lodge an annual return
(1) A producer must lodge a return for a levy year if, in that levy year:
(i) sold citrus by retail sale; or
(ii) used citrus in the production of fruit juice or any other processed product; and
(b) the total quantity of citrus so sold or used is not less than 500 boxes.
(2) A first purchaser who is exempt from lodging monthly returns for a levy year must lodge a return for that levy year if, in that levy year, the first purchaser bought citrus.
(3) A buying agent or selling agent who is exempt from lodging monthly returns for a levy year must lodge a return for that levy year if, in that levy year, the agent bought or sold citrus.
(4) A person who is exempt from lodging monthly returns for a levy year must lodge a return for that levy year if, in that levy year, the person exported citrus.
7.12 When must an annual return be lodged
7.13 What must be included in an annual return — producers
(1) 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 citrus sold or used by the producer; and
(c) the total amount of levy payable for the citrus; and
(d) the total amount of levy paid by the producer for the citrus.
(2) This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.
7.14 What must be included in an annual return — first purchasers and agents
(1) 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 citrus bought or sold by the first purchaser or agent; and
(c) the amount of levy previously paid by the first purchaser or agent for the citrus; and
(d) the net amount of levy payable for all classes of citrus; and
(e) the total amount of levy paid by the first purchaser or agent for the citrus.
(2) This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.
7.15 What must be included in an annual return — persons who export citrus
(1) In addition to the information required by regulation 10, a return for a levy year lodged by a person who exports citrus must state, in respect of the levy year:
(b) the amount of charge payable for each quantity; and
(c) the total amount of charge payable; and
(d) the total amount of charge paid by the person for the citrus.
(2) This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.
7.16 Exemption from lodging monthly returns
(1) A first purchaser, a buying agent or a selling agent may apply for exemption from the requirement to lodge monthly returns for a levy year if the first purchaser, a buying agent or a selling agent has reasonable grounds for believing that the levy payable by the first purchaser, a buying agent or a selling agent for the year will be less than the specified amount.
(2) A person who exports citrus may apply for exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the charge payable by the person for the year will be less than the specified amount.
7.17 Form of application for exemption
(1) An application for an exemption must state:
(b) the applicant’s business or residential address (not the address of a post office box or post office bag); and
(c) if the applicant has a post office box or a post office bag address — that address; and
(a) a statement to the effect that the applicant is a first purchaser, or 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 citrus, 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.
7.18 Grant or refusal of exemption
(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 calendar year to which the application relates.
7.19 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 preceding 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.
7.20 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 year:
(a) if the month ended before the person received the notice — within 28 days of receiving the notice; and
(b) otherwise — within 28 days after the end of the month.
7.21 Orders — specified amount
The Minister may, by order, specify an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 7.2.
7.22 What records must be kept — producers
(a) the quantity of each class of citrus sold by the producer by retail sale; and
(b) the quantity of citrus used by the producer in the production of fruit juice; and
(c) the quantity of citrus used by the producer in the production of any processed product except fruit juice; and
(e) the amount of levy paid by the producer for each class of citrus.
7.23 What records must be kept — first purchasers and buying agents
A first purchaser or buying agent must keep records showing, in respect of each month, for each class of citrus bought:
(a) the quantity bought by the first purchaser or agent for use in the production of fruit juice; and
(b) the quantity bought by the first purchaser or agent for use in the production of any processed product except fruit juice; and
(c) the quantity bought by the first purchaser or agent for purposes other than use in the production of fruit juice or any other processed product; and
(e) the amount of levy paid by the first purchaser or agent for each class of citrus.
7.24 What records must be kept — selling agents
A selling agent must keep records showing, in respect of each month, for each class of citrus sold by the agent:
(a) the quantity sold for use in the production of fruit juice; and
(b) the quantity sold for use in the production of any processed product except fruit juice; and
(c) the quantity sold for purposes other than use in the production of fruit juice or any other processed product; and
(e) the amount of levy paid by the agent for each class of citrus.
7.25 What records must be kept — persons who export citrus
A person who exports citrus must keep records showing, in respect of each month:
(b) the amount of charge payable on each class of citrus; and
(c) the amount of charge paid by the person for each class of citrus.
7.26 Review of decisions
(a) refusing under paragraph 7.18 (1) (a) to grant an exemption; or
(b) refusing under paragraph 7.19 (1) (a) to continue an exemption.