Primary Industries Levies and Charges Collection Rules 2024
6Agent definitions
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6 Agent definitions
Buying agent
(1) A person is a buying agent if:
(a) the person buys products, goods or services on behalf of business purchasers of the products, goods or services; and
(b) the person does so in the course of carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).
Selling agent
(2) A person is a selling agent if:
(a) the person sells products, goods or services on behalf of levy payers for the products, goods or services; and
(b) the person does so in the course of carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).
Business purchaser
(3) A person is a business purchaser if:
(a) the person buys products, goods or services from levy payers for the products, goods or services; and
(b) the person does so in the course of carrying on a business (including as a processor or feedlot operator).
Liable collection agent
(4) The liable collection agent, in relation to the sale of a product, goods or services by a levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) means the following:
(a) if the sale of the product, goods or services is through a selling agent—the selling agent;
(b) if paragraph (a) does not apply and the sale of the product, goods or services is through a buying agent—the buying agent;
(c) if paragraphs (a) and (b) do not apply—the business purchaser.
Note: Paragraphs (a), (b) and (c) have the result that there is a single liable collection agent in relation to the sale.
Exporting agent
(5) A person is an exporting agent if:
(a) the person exports products or goods from Australia on behalf of other persons (whether or not the other persons are the owners of the products or goods); and
(b) the person does so in the course of carrying on a business.
Importing agent
(6) A person is an importing agent if:
(a) the person imports products or goods into Australia on behalf of other persons (whether or not the other persons are the owners of the products or goods); and
(b) the person does so in the course of carrying on a business.