levy means levy imposed on prescribed goods by Schedule 26 to the Excise Levies Act.
prescribed goods has the meaning given in clause 1 of Schedule 26 to the Excise Levies Act.
winery has the meaning given in clause 5 of Schedule 26 to the Excise Levies Act.
Note 1 Dried grapes, fresh grape equivalent, fresh grapes and prescribed goods are defined for wine grapes in clause 1 of Schedule 26 to the Excise Levies Act as follows:
dried grapes means grapes containing less than 60% of moisture.
fresh grape equivalent, in relation to a quantity of prescribed goods other than fresh grapes, means the quantity of fresh grapes that, as ascertained in accordance with clause 4, is the equivalent of that quantity of prescribed goods.
fresh grapes means grapes containing not less than 60% of moisture.
prescribed goods means:
(a) fresh grapes; and
(b) dried grapes; and
(c) grape juice, whether single‑strength or concentrated;
being grapes or grape juice produced in Australia.
Note 2 Paragraph (ha) of the definition of producer in subsection 4 (1) of the Collection Act provides that, in respect of fresh grapes, dried grapes or grape juice on which wine grapes levy is imposed, producer means the person who is the owner of the product when the wine-making process (as defined in clause 1 of Schedule 26 to the Excise Levies Act) begins in relation to the product.
Note 3 Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.
For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for prescribed goods is a financial year.
4 What is not a process
For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for prescribed goods:
(a) the extraction of juice from grapes;
(b) the concentration of grape juice.
5 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.
(iii) grape juice, whether single-strength or concentrated produced in Australia; and
(b) the proprietor of a winery where prescribed goods are used in the manufacture of wine is taken to be a producer.
Note 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.
7 Liability of intermediaries for levy — processors
Paragraph 7 (2) (b) of the Collection Act applies to prescribed goods.
Note Paragraph 7 (2) (b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer and any penalty for late payment imposed by section 15 of the Collection Act.
8 When is levy due for payment
For section 6 of the Collection Act, 50% of the levy payable for prescribed goods for a levy year is due for payment:
(a) on the last day for lodging the return for that year; and
(b) on 31 March in the following levy year.
9 Who must lodge a return
(a) a producer of prescribed goods produced in a levy year;
(b) an intermediary who is, or may be, liable to pay an amount for the levy year in relation to prescribed goods.
10 When must a return be lodged
A return for a levy year must be lodged on or before 30 September in the following levy year.
11 What must be included in a return
(1) In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year, the details mentioned in subclauses (2), (3) and (4) about wineries, prescribed goods and levy.
(2) The details for wineries are:
(a) the full name of:
(i) the principal winery in respect of which the return is lodged; and
(ii) each other winery in respect of which the return is lodged; and
(iii) the proprietor of each winery; and
(b) the address (not the address of a post office box or post office bag) of:
(i) the principal winery in respect of which the return is lodged; and
(ii) each other winery in respect of which the return is lodged; and
(iii) the proprietor of each winery.
(3) The details about prescribed goods are:
(a) the quantity of:
(i) fresh grapes used in that year at each winery in the manufacture of wine; and
(ii) dried grapes used in that year at each winery in the manufacture of wine; and
(iii) fresh grapes that is the equivalent to the quantity of dried grapes worked out in accordance with paragraph 4 (1) (a) of Schedule 26 to the Excise Levies Act; and
(b) the number of litres of single-strength grape juice used in that year at each winery in the manufacture of wine; and
(c) the number of litres, and the concentration of each strength, of concentrated grape juice used in that year at each winery in the manufacture of wine; and
(d) the quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength worked out in accordance with paragraph 4 (1) (b) of Schedule 26 to the Excise Levies Act; and
(e) the total quantity of fresh grapes mentioned in subparagraphs (a) (i) and (iii) and paragraph (d).
(4) The details about levy are:
(a) the amount of levy payable for the:
(b) the amount of levy payable for the total quantity of prescribed goods to which the return relates; and
(c) the day when levy for the prescribed goods is due for payment.
(5) A person who is the proprietor of more than 1 winery must lodge a single return containing all the details mentioned in subclause (1) for each winery of which the person is the proprietor.
(6) A reference in this clause to a quantity of prescribed goods is read as a reference to a number of tonnes of the goods expressed to the third decimal place.
12 What records must be kept
The proprietor of a winery must keep records showing, in respect of each levy year:
(a) the quantity of fresh grapes used at the winery in the year in the manufacture of wine; and
(b) the quantity of dried grapes used at the winery in the year in the manufacture of wine; and
(c) the number of litres, and the concentration of each strength, of grape juice used at the winery in the year in the manufacture of wine.
Notes
1. These Regulations amend Statutory Rules 1991 No. 196, as amended by 1991 No. 439; 1992 No. 228; 1997 No. 208; 1999 No. 303; 2000 No. 133.
2. Made by the Governor-General on 29 August 2000, and notified in the Commonwealth of Australia Gazette on 30 August 2000.