Sch 21Honey

Schedule 21 Honey

  This Schedule applies to honey.

2 Definitions for Schedule 21

charge means charge imposed by Schedule 9 to the Customs Charges Act.

chargeable honey means honey on which charge is imposed.

designated sale means a sale of honey by a producer, except:

 (a) to a first purchaser; or

 (b) to a buying agent; or

 (c) by a selling agent.

exporter, for chargeable honey, means the producer of the honey 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 honey, producer means the person who exports the product from Australia.

honey has the meaning given in clause 1 of Schedule 9 to the Customs Charges Act.

leviable honey means honey on which levy is imposed.

levy means levy imposed by Schedule 14 to the Excise Levies Act.

Note   Honey is defined as follows in clause 1 of Schedule 9 to the Customs Charges Act:

honey means honey that is produced in Australia.

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable honey and leviable honey is a calendar year.

  For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

 (a) leviable honey is prescribed; and

 (b) a person who uses leviable honey in the production of other goods is taken to be a producer.

Note 1   Paragraph (a) of the definition of producer in subsection 4 (1) of the Collection Act provides that for honey on which levy is imposed by clause 2 of Schedule 14 to the Excise Levies Act, producer means the person who owned the product immediately before sale.

Note 2   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

Note 3   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable honey, producer means the person who exports the honey from Australia.

5 When are levy and charge due for payment — people who lodge monthly returns

  For section 6 of the Collection Act, levy or charge payable on honey for a month is due for payment:

 (a) if a return for the month is lodged within the period mentioned in clause 7 of this Schedule — on the day that the return is lodged; or