4Simplified outline of this instrument

4  Simplified outline of this instrument

Levy imposed by regulations under the Primary Industries (Excise) Levies Act 2024, and charge imposed by regulations under the Primary Industries (Customs) Charges Act 2024, are collected under this instrument.

Levy payers and charge payers

There are rules dealing with the payment of levy or charge by levy payers or charge payers. This instrument covers when the levy or charge is due and payable and to whom the levy or charge is payable. Levy payers or charge payers are required to give regular returns and to make and keep records relating to levy or charge. The records must be kept for 5 years.

Collection agents

There are rules dealing with collection agents, who are generally business purchasers, buying agents, selling agents, persons processing animal products or plant products, exporting agents and importing agents.

There are rules dealing with collection agents making payments of amounts, on behalf of levy payers or charge payers, equal to levy or charge. This instrument covers when those amounts are due and payable and to whom those amounts are payable. Collection agents are required to give regular returns and to make and keep records relating to those amounts. The records must be kept for 5 years.

If a levy or charge is imposed in particular circumstances and a collection agent is liable to pay an amount, on behalf of the levy payer or charge payer, equal to the levy or charge and is required to give a return, the levy payer or charge payer is not required to give a return.

Keeping of records if exemption from levy or charge applies

Persons must keep records of a transaction if they consider an exemption from a levy or charge applies. The records must contain details that are relevant to working out whether the exemption applies. The records must be kept for 5 years.