14What must be included in an annual return—producers

14 What must be included in an annual return—producers

(1) A reference to a dealing by a producer in this clause does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act. (2) In addition to the information required by regulation 10, a return lodged by a producer for a levy year must state, in respect of the levy year: (a) the total amount of levy payable for the leviable cattle; and (b) the total amount of levy paid for the leviable cattle; and (c) the information for bobby calves, lot‑fed cattle and other cattle mentioned in subclauses (3), (4) and (5).

Note: For offences in relation to returns, see section 24 of the Collection Act.

(3) For bobby calves, the information is: (a) how many bobby calves were dealt with by the producer; and (b) how many bobby calves on which levy is not payable were dealt with by the producer; and (c) how many leviable bobby calves were dealt with by the producer; and (d) the rate of levy on the leviable bobby calves; and (e) the amount of levy payable on the leviable bobby calves; and (f) the amount of levy paid on the leviable bobby calves. (4) For lot‑fed cattle, the information is: (a) how many lot‑fed cattle were dealt with by the producer; and (b) how many leviable lot‑fed cattle were dealt with by the producer; and (c) how many lot‑fed cattle on which levy is not payable were dealt with by the producer; and (d) the rate of levy on the leviable lot‑fed cattle; and (e) the amount of levy payable on the leviable lot‑fed cattle; and (f) the amount of levy paid on the leviable lot‑fed cattle. (5) For cattle other than bobby calves and lot‑fed cattle, the information is: (a) how many cattle were dealt with by the producer; and (b) how many cattle on which levy is not payable were dealt with by the producer; and (c) how many leviable cattle were dealt with by the producer; and (d) the rates of levy payable for the leviable cattle; and (e) the amount of levy payable on the leviable cattle; and (f) the amount of levy paid on the leviable cattle.