deal, for dried vine fruits, means to sell, buy or export the fruits.
dried vine fruits means dried grapes.
exporter, in relation to dried vine fruits, means the producer of the fruits 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, in relation to a sale of dried vine fruits by a producer, means a sale by the producer of the fruits except a sale to a first purchaser or through a selling agent, buying agent or exporting agent.
Note 1 Dried vine fruits are chargeable horticultural products — see Part 9 of Schedule 10 to the Customs Charges Regulations.
Note 2 Dried vine fruits are leviable horticultural products — see Part 9 of Schedule 15 to the Excise Levies Regulations.
9.3 What is a levy year
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for dried vine fruits is a calendar year.
9.4 Who is a processor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to dried vine fruits.
Note Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.
9.5 Who is a producer
For paragraph (h) of the definition of producer in subsection 4 (1) of the Collection Act, dried vine fruits are prescribed.
Note 1 Paragraph (h) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means:
(a) where a person is the producer of the product and the proprietor of the processing establishment at which the product is processed — that person; or
(b) in any other case — the person who was the owner of the product immediately before delivery to a processing establishment.
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 9 - Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2) - Dried vine fruits | Zoe
9.6 Liability of intermediaries for charge — exporting agents
For subsection 7 (3) of the Collection Act, dried vine fruits 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 section 15 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.
9.7 Liability of intermediaries — exemption for first purchasers, buying agents and selling agents
Section 7 of the Collection Act does not apply to the following persons if they buy dried vine fruits from, or sell dried vine fruits to, a producer who processes the fruits and sells them otherwise than by retail sale:
(a) a first purchaser;
(b) a buying agent;
(c) a selling agent.
9.8 When is charge or levy due for payment — people who lodge monthly returns
For section 6 of the Collection Act, charge or levy payable for dried vine fruits for a month is due for payment:
(a) if a return for the month is lodged within the period mentioned in clause 9.10 — 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 9.10 — on the last day of that period.
9.9 Who must lodge a monthly return
(a) a first purchaser who buys dried vine fruits in the month;
(b) a buying agent who buys dried vine fruits in the month;
(c) a selling agent who sells dried vine fruits in the month;
(d) an exporting agent who exports dried vine fruits in the month;
(e) an exporter who exports dried vine fruits in the month;
(f) a producer who processes dried vine fruits and sells them otherwise than by retail sale in the month.
(a) the person has applied under clause 9.15 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 9.17, or has continued the person’s exemption under clause 9.18; or
(c) the Secretary is required under clause 9.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.
9.10 When must a monthly return be lodged
A return for a month must be lodged within 1 month and 14 days after the end of the month in which the dried vine fruits cease to be under the control of:
(a) the person who is required to lodge the return; or
(b) if the person sells or exports dried vine fruits under an agreement with a processor — the processor.
9.11 When is charge or levy due for payment — people who lodge annual returns
For section 6 of the Collection Act, charge or levy payable for dried vine fruits for a levy year is due for payment:
(a) if a return for the year is lodged before the day mentioned in clause 9.13 — 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 9.13 — on that day.
9.12 Who must lodge an annual return
(a) a producer who, in that levy year:
(i) processes leviable dried vine fruits; and
(ii) sells them by retail sale;
(b) a person who deals with leviable or chargeable dried vine fruits in that year and is exempt from lodging monthly returns for the year.
9.13 When must an annual return be lodged
A return for a levy year must be lodged on or before 14 February in the following levy year.
9.14 What must be included in a return
In addition to the information required by regulation 10, a return for a month or levy year must state, in respect of the month or levy year:
(a) the levy year in which the dried vine fruits to which the return relates were produced; and
(b) the total weight of the dried vine fruits dealt with in the month or levy year with for which levy or charge is payable; and
(c) the amount of levy and charge payable for the dried vine fruits; and
(d) the amount of levy and charge paid by the person lodging the return for dried vine fruits.
9.15 Exemption from lodging monthly returns
(1) A person may apply for an exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the total weight of dried vine fruits for which the person is, or may become, liable to pay levy or charge for the year will be less than 100 tonnes.
(2) A person may apply for an exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the total weight of dried vine fruits for which the person is, or may become, liable to pay an amount for the levy year under subsection 7 (1) or (3) of the Collection Act will be less than 100 tonnes.
9.16 Form of application for exemption
(1) An application under clause 9.15 must include:
(iii) the applicant’s ABN, if any;
(iv) if the applicant is a company and does not have an ABN — its ACN; and
(ii) the applicant is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act; and
(c) a statement to the effect that:
(i) the applicant believes that the total weight of dried vine fruits for which the person is, or may become, liable to pay levy or charge for the year will be less than 100 tonnes; or
(ii) the applicant believes that the total weight of dried vine fruits for which the person is, or may become, liable to pay an amount under subsection 7 (1) or (3) of the Collection Act will be less than 100 tonnes.
9.17 Grant or refusal of exemption
(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.
9.18 Continuation of exemption
(1) If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:
(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 following levy year.
9.19 When must monthly returns be lodged if an exemption is not granted or continued
A person who receives notice of a refusal to grant, or a refusal to continue, an exemption for a levy year must lodge a return for each month in the year:
(a) if the month ended before the person received the notice — within 28 days after receiving the notice; and
(b) otherwise — within 14 days of the end of the month in which the dried vine fruits cease to be under the control of:
(i) the person who is required to lodge the return; or
(ii) if the person sells or exports dried vine fruits under an agreement with a processor — the processor.
9.20 What records must be kept — producers
(a) the total weight of dried vine fruits sold by the producer by retail sale; and
(b) the amount of levy payable on the dried vine fruits; and
(c) the amount of levy paid by the producer for the dried vine fruits.
9.21 What records must be kept — first purchasers
A first purchaser must keep records showing, in respect of each month:
(a) the total weight of dried vine fruits bought by the first purchaser; and
(c) the amount of the levy, charge or penalty paid by the first purchaser; and
(d) if an amount of money is deducted by the purchaser under subsection 8 (1) of the Collection Act from money received by the first purchaser on behalf of a producer or payable by the first purchaser in relation to the dried vine fruits — that amount.
9.22 What records must be kept — buying agents
A buying agent must keep records showing, in respect of each month:
(a) the total weight of dried vine fruits bought by the agent; and
(c) the amount of the levy, charge or penalty paid by the agent; and
(d) if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — that amount.
9.23 What records must be kept — exporters and exporting agents
An exporter or exporting agent must keep records showing, in respect of each month:
(a) the total weight of dried vine fruits exported by the exporter or exporting agent; and
(c) the amount of the levy, charge or penalty paid by the exporter or exporting agent; and
(d) if an amount of money is deducted by the exporting agent under subsection 8 (1) of the Collection Act from money received by the exporting agent on behalf of a producer or payable by the exporting agent in relation to the dried vine fruits — that amount.
9.24 What records must be kept — selling agents
A selling agent must keep records in respect of each month showing:
(a) the total weight of dried vine fruits sold by the agent; and
(b) the amount of levy or charge payable for the dried vine fruits; and
(c) the amount of the levy, charge or penalty paid by the agent; and
(d) if an amount of money is deducted by the agent under subsection 8 (1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits — that amount.
9.25 Review of decisions
(a) refusing under paragraph 9.17 (1) (a) to grant an exemption; or
(b) refusing under paragraph 9.18 (1) (a) to continue an exemption.