The queen bee levy and queen bee export charge are to be collected.
The levy and charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the financial year.
Honey
The honey levy and honey export charge are to be collected.
For honey sold to a business purchaser or used in the production of other goods, or for honey exported, the levy and charge are generally payable, and returns are generally due, after the end of each quarter in a calendar year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the calendar year.
For honey sold by retail sale, the levy is payable, and returns are due, after the end of each calendar year.
Division 2—Bees
2‑1 Obligations of levy payers or charge payers
When queen bee levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on queen bees that are sold by the levy payer in a quarter in a financial year, this table has effect.
Queen bee levy
1 When is the levy due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
When queen bee export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on queen bees that are exported from Australia in a quarter in a financial year, this table has effect.
Queen bee export charge
1 When is the charge due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
(3) The threshold quarter in a financial year, for a person who is a levy payer or charge payer, is the first quarter in that year at the end of which the sum of the amount of levy and charge that the person is liable to pay in relation to queen bees and that year is $50 or more.
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on queen bees, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for queen bees sold by the levy payer in the threshold quarter in the year or in a later quarter in the year—the levy payer;(b) for queen bees exported in the threshold quarter in the year or in a later quarter in the year—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The levy payer or charge payer for queen bees who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 2‑3.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on queen bees, this table has effect.
2 What must the levy payer’s records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the queen bees
3 What must the charge payer’s records cover? The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the queen bees
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 2‑2.
2‑2 Obligations of persons claiming levy or charge exemption
(a) queen bees are bred in Australia and in a financial year are sold by the person who is the breeder and the person considers that an exemption from levy applies; or
(b) queen bees are bred in Australia and in a financial year are exported from Australia and the person who exports the queen bees considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
2‑3 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on queen bees that are sold by the levy payer in a financial year; or
(b) is a charge payer for charge imposed on queen bees that are exported in a financial year;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to queen bees and the financial year will be less than $2,000.
2‑4 Application provisions
(1) This Division applies in relation to levy imposed by clause 2‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on queen bees only if the rate of the levy on queen bees is greater than nil.
(2) This Division applies in relation to charge imposed by clause 2‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on queen bees only if the rate of the charge on queen bees is greater than nil.
Division 3—Honey
3‑1 Obligations of levy payers or charge payers
When honey levy due and payable
(a) levy imposed on honey that is sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
(b) levy imposed on honey that is sold by the levy payer by retail sale in a calendar year; or
(c) levy imposed on honey that is used by the levy payer in a quarter in a calendar year in the production of other goods;
Honey levy
1 For honey sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 3‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the calendar year under subclause 3‑2(3)—on the last day of February in the next calendar year
2 For honey sold by retail sale, when is the levy due and payable? On the last day of February in the next calendar year
3 For honey used by the levy payer in the production of other goods, when is the levy due and payable? (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year:(i) if the levy payer must give a return for the threshold quarter under subclause (5)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the levy payer must give a return for the calendar year under subclause (5)—on the last day of February in the next calendar year; or(b) if the quarter is later than the threshold quarter in the calendar year:(i) if the levy payer must give a return for the later quarter under subclause (5)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the levy payer must give a return for the calendar year under subclause (5)—on the last day of February in the next calendar year
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 3‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) The threshold quarter in a calendar year, for a levy payer, is the first quarter in that year at the end of which the sum of the following is more than 1,500 kilograms:
(a) the total quantity of honey sold by the levy payer by retail sale in that year;
(b) the total quantity of honey that is used by the levy payer in that year in the production of other goods.
(3) Subclause (2) does not apply to honey covered by subclause 3‑2(1) or (2) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
When honey export charge due and payable
(4) For the purposes of section 8 of the Act, for charge imposed on honey that is exported from Australia in a quarter in a calendar year, this table has effect.
Honey export charge
1 For honey exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 3‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the calendar year under subclause 3‑2(3)—on the last day of February in the next calendar year
2 For honey exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (5)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the calendar year under subclause (5)—on the last day of February in the next calendar year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 3‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(5) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on honey, this table has effect.
1 Who must give a return for a quarter in a calendar year? The following person:(a) for honey used by the levy payer in the threshold quarter in the year or in a later quarter in the year in the production of other goods—the levy payer;(b) for honey exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a calendar year? The following person:(a) for honey sold by the levy payer by retail sale in the year—the levy payer;(b) for honey used by the levy payer in the year in the production of other goods—the levy payer who has an exemption from giving returns for quarters in the year;(c) the charge payer for honey who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 3‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(6) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on honey, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the honey
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the honey
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
3‑2 Obligations of collection agents
(a) levy is imposed on honey that is sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed on honey that is exported in a quarter in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the honey? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year;(b) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 3‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the honey
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the honey is sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
3‑3 Obligations of persons claiming levy or charge exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if honey is produced in Australia by a bee of the species Apis mellifera and one of the following applies:
(a) in a calendar year the honey is sold by the person who owns the honey immediately before the sale and the person considers that an exemption from levy applies;
(b) in a calendar year the honey is used in Australia in the production of other goods by the person who owns the honey immediately before the honey begins to be so used and the person considers that an exemption from levy applies;
(c) in a calendar year the honey is exported from Australia and the person who exports the honey considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
3‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on honey that is used by the levy payer in a calendar year in the production of other goods; or
(b) is a charge payer for charge imposed on honey that is exported in a calendar year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(d) either:
(i) if paragraph (a) applies—the person applies before the end of the threshold quarter in the year; or
(ii) if paragraph (b) applies—the person applies before the end of the first quarter in the year in which such charge is imposed; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to honey and the calendar year will be less than $4,000.
3‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 3‑2(3), a person is not required to give returns for quarters in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on honey where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to honey and the calendar year will be less than $4,000.
Part 1‑2—Chickens and eggs
Division 4—Introduction
4‑1 Simplified outline of this Part
Laying chickens
The laying chicken levy is to be collected.
The levy is generally payable, and returns are generally due, after the end of each calendar month.
Eggs
The egg levy is to be collected.
There are collection agent obligations on persons who carry on operations in Australia through selling laying chickens.
Meat chickens
The meat chicken levy is to be collected.
The levy is generally payable, and returns are generally due, after the end of each calendar month.
Division 5—Laying chickens and eggs
Subdivision 5‑A—Laying chickens
5‑1 Obligations of levy payers
When laying chicken levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens that are hatched in a calendar month in a financial year at a hatchery in Australia, this table has effect.
Laying chicken levy
1 When is the levy due and payable? (a) if the calendar month is the threshold calendar month in the financial year or any earlier calendar month in the year—on the last day of the second calendar month after the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the financial year—on the last day of the second calendar month after the later calendar month
(2) The threshold calendar month in a financial year, in relation to a hatchery and laying chickens, is the first calendar month in that year at the end of which the total number of laying chickens that are hatched at the hatchery in that year is 1,060 or more.
(3) Laying chickens covered by subclause 5‑2(2) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 are not counted for the purposes of subclause (2) of this clause.
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.
1 Who must give a return for a calendar month in a financial year? For laying chickens hatched in the threshold calendar month in the year or in a later calendar month in the year—the levy payer
2 When must the return be given? (a) for the threshold calendar month in the year—before the end of the second calendar month after the threshold calendar month; or(b) for a later calendar month in the year—before the end of the second calendar month after the later calendar month
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.
2 What must the records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the laying chickens
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 5‑2 of this Schedule.
5‑2 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if laying chickens are hatched in a financial year at a hatchery in Australia and the proprietor of the hatchery considers that an exemption from levy applies under clause 5‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 5‑B—Eggs
5‑3 Obligations of levy payers
When egg levy due and payable
(a) levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens that are purchased by the levy payer in a calendar month in a financial year; or
(b) levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens that are released from a hatchery into a commercial egg production facility in a calendar month in a financial year;
Egg levy
1 For laying chickens purchased, when is the levy due and payable? On the last day of the next calendar month
2 For laying chickens released from a hatchery into a commercial egg production facility, when is the levy due and payable? On the last day of the next calendar month
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 5‑4 of this Schedule.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 2: For when laying chickens are purchased, see clause 5‑6 of this Schedule.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.
1 Who must give a return for a calendar month in a financial year? For laying chickens that are released from a hatchery into a commercial egg production facility in the month—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the laying chickens
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 5‑5 of this Schedule.
5‑4 Obligations of collection agents
(a) levy is imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens; and
(b) the laying chickens are purchased by the levy payer in a calendar month in a financial year from the proprietor of a hatchery in Australia.
Note: For when laying chickens are purchased, see clause 5‑6 of this Schedule.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the laying chickens? The proprietor of the hatchery
1 Who must give a return for the calendar month? The proprietor of the hatchery
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The proprietor of the hatchery
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the laying chickens
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the laying chickens are purchased
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
5‑5 Obligations of persons claiming levy exemption
(a) laying chickens are purchased by a person in a financial year from the proprietor of a hatchery in Australia for use in the commercial production of eggs and the person considers that an exemption from levy applies under clause 5‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024; or
(b) laying chickens are released from a hatchery into a commercial egg production facility in Australia in a financial year for keeping for use in the commercial production of eggs and the person keeping the chickens considers that an exemption from levy applies under clause 5‑7 of that Schedule.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: For when laying chickens are purchased, see clause 5‑6 of this Schedule.
5‑6 When are laying chickens purchased?
For the purpose of this Subdivision, laying chickens are taken to be purchased when the first payment for the laying chickens is made, whether the payment represents the whole, or a part, of the purchase price for the laying chickens.
Division 6—Meat chickens
6‑1 Obligations of levy payers
When meat chicken levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on meat chickens that are hatched in a calendar month in a financial year at a hatchery in Australia, this table has effect.
Meat chicken levy
1 When is the levy due and payable? (a) if the calendar month is the threshold calendar month in the financial year or any earlier calendar month in the year—on the last day of the second calendar month after the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the financial year—on the last day of the second calendar month after the later calendar month
(2) The threshold calendar month in a financial year, in relation to a hatchery and meat chickens, is the first calendar month in that year at the end of which the total number of meat chickens that are hatched at the hatchery in that year is 20,000 or more.
(3) Meat chickens covered by subclause 6‑2(2) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 are not counted for the purposes of subclause (2) of this clause.
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on meat chickens, this table has effect.
1 Who must give a return for a calendar month in a financial year? For meat chickens hatched in the threshold calendar month in the year or in a later calendar month in the year—the levy payer
2 When must the return be given? (a) for the threshold calendar month in the year—before the end of the second calendar month after the threshold calendar month; or(b) for a later calendar month in the year—before the end of the second calendar month after the later calendar month
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on meat chickens, this table has effect.
2 What must the records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the meat chickens
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 6‑2.
6‑2 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if meat chickens are hatched in a financial year at a hatchery in Australia and the proprietor of the hatchery considers that an exemption from levy applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Part 1‑3—Livestock
Division 7—Introduction
7‑1 Simplified outline of this Part
Buffaloes
The buffalo slaughter levy and buffalo export charge are to be collected.
The levy and charge are payable, and returns are due, after the end of each calendar month.
There are collection agent obligations on proprietors of abattoirs and exporting agents.
Cattle
The cattle slaughter levy, the cattle transaction levy, the cattle exporter charge and 2 cattle owner charges are to be collected.
The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some cattle transactions, the cattle transaction levy is payable, and returns are due, after the end of each financial year.
There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.
Deer
The deer slaughter levy is to be collected.
Goats
The goat slaughter levy, the goat transaction levy, the goat exporter charge and 2 goat owner charges are to be collected.
The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some goat transactions, the goat transaction levy is payable, and returns are due, after the end of each financial year.
There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.
Horses
The horse slaughter levy, thoroughbred horse levy and horse biosecurity response levy are to be collected.
The horse slaughter levy is payable, and returns are due, after the end of each calendar month. There are collection agent obligations on proprietors of abattoirs.
The thoroughbred horse levy on a mare is payable after the end of each period of 3 months beginning on 1 March, 1 June, 1 September or 1 December. The thoroughbred horse levy on a stallion is payable after the end of each period of 12 months beginning on 1 March.
The horse biosecurity response levy is payable, and returns are due, after the end of each calendar month. There are no collection agents.
Pigs
The pig slaughter levy is to be collected.
Sheep and lambs
The sheep and lambs slaughter levy, the sheep and lambs transaction levy, the sheep and lambs exporter charge and 2 sheep and lambs owner charges are to be collected.
The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some sheep and lambs transactions, the sheep and lambs transaction levy is payable, and returns are due, after the end of each financial year.
There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.
Division 8—Buffaloes
Subdivision 8‑A—Buffalo slaughter levy
8‑1 Obligations of levy payers
When buffalo slaughter levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of buffaloes in a calendar month, this table has effect.
Buffalo slaughter levy
Note 1: The levy payer is the person who owns the buffaloes at the time of the slaughter.
If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 8‑2.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of buffaloes, this table has effect.
1 Who must give a return for a calendar month? For buffaloes slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the slaughter of buffaloes, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the buffaloes
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 8‑3.
8‑2 Obligations of collection agents
(a) levy is imposed on the slaughter of buffaloes; and
(b) the buffaloes are slaughtered at an abattoir in a calendar month; and
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the buffaloes? The proprietor of the abattoir
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the buffaloes
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the buffaloes are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
8‑3 Obligations of persons claiming levy exemption
(a) buffaloes are slaughtered in Australia in a financial year at an abattoir for human consumption; and
(b) the person who owns the buffaloes at the time of the slaughter considers that an exemption from levy applies under clause 8‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 8‑B—Buffalo export charge
8‑4 Obligations of charge payers
When buffalo export charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed on buffaloes that are exported from Australia in a calendar month, this table has effect.
Buffalo export charge
1 For buffaloes exported through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For buffaloes exported other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 8‑5.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed on buffaloes that are exported from Australia, this table has effect.
1 Who must give a return for a calendar month? For buffaloes exported in the month other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed on buffaloes that are exported from Australia, this table has effect.
2 What must the records cover? The records must:(a) if the buffaloes are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the buffaloes
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
8‑5 Obligations of collection agents
(a) charge is imposed on buffaloes that are exported from Australia; and
(b) the buffaloes are exported in a calendar month through the exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the buffaloes? The exporting agent
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the buffaloes
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the buffaloes are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 9—Cattle
Subdivision 9‑A—Cattle slaughter levy
9‑1 Obligations of levy payers
When cattle slaughter levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of cattle, this table has effect.
Cattle slaughter levy
1 For cattle slaughtered in a calendar month, when is the levy due and payable? On the last day of the next calendar month
(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or
If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 9‑2 of this Schedule.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of cattle, this table has effect.
1 Who must give a return for a calendar month? For cattle slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of cattle, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the cattle
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 9‑3 of this Schedule.
9‑2 Obligations of collection agents
(a) levy is imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of cattle; and
(b) the cattle are slaughtered at an abattoir in a calendar month; and
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the cattle? The proprietor of the abattoir
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the cattle
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the cattle are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
9‑3 Obligations of persons claiming levy exemption
(a) cattle are slaughtered in Australia in a financial year at an abattoir for human consumption; and
(b) the following person considers that an exemption from levy applies under clause 9‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024:
(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined;
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 9‑B—Cattle transaction levy
9‑4 Obligations of levy payers
When cattle transaction levy due and payable
(a) levy imposed by subclause 9‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on each transaction entered into by which the ownership of cattle is transferred in a calendar month from one person to another; or
(b) levy imposed by subclause 9‑6(2), (3) or (4) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter in Australia at an abattoir of cattle in a calendar month;
Cattle transaction levy
1 For cattle sold by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both), other than a sale of cattle from one cattle producer to another cattle producer, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the transfer of ownership of the cattle occurred
2 For cattle slaughtered at an abattoir where the levy payer is not the proprietor of the abattoir, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the slaughter of the cattle occurred
3 For a transaction entered into by which the ownership of cattle is transferred from one person to another and the transaction:(a) is not a sale of the cattle; or(b) is a sale of the cattle to a person who is not a business purchaser; or(c) is a sale of the cattle from one cattle producer to another cattle producer;when is the levy due and payable? On 31 October in the next financial year after the financial year in which the transfer of ownership of the cattle occurred
4 For cattle slaughtered at an abattoir where the levy payer is the proprietor of the abattoir, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the slaughter of the cattle occurred
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 9‑5 of this Schedule.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 9‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to cattle, this table has effect.
1 Who must give a return for a calendar month? For cattle slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2 Who must give a return for a financial year? For a transaction entered into by which the ownership of cattle is transferred from one person to another in the year and the transaction:(a) is not a sale of the cattle; or(b) is a sale of the cattle to a person who is not a business purchaser; or(c) is a sale of the cattle from one cattle producer to another cattle producer;the levy payer
3 When must the return be given? (a) for a return for a calendar month—before the end of the second calendar month after the calendar month; or(b) for a return for a financial year—before the end of October in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 9‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to cattle, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the cattle
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 9‑6 of this Schedule.
9‑5 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if levy is imposed by clause 9‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on:
(a) a transaction entered into by which the ownership of cattle is transferred in a calendar month because of a sale of the cattle by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) the slaughter of cattle in a calendar month at an abattoir where the levy payer is not the proprietor of the abattoir (the slaughter case).
Paragraph (a) does not apply to a sale of cattle from one cattle producer to another cattle producer.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the cattle? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
1 Who must give a return for the calendar month? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the cattle
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ownership of the cattle is transferred or the cattle are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
9‑6 Obligations of persons claiming levy exemption
(a) a transaction is entered into by which the ownership of cattle is transferred from one person to another in a financial year and the person who owns the cattle immediately before the transaction is entered into considers that an exemption from levy applies under clause 9‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024;
(b) cattle are slaughtered in Australia at an abattoir in a financial year, where the cattle have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir, and the person who owns the cattle immediately before the delivery considers that such an exemption from levy applies;
(c) cattle are slaughtered in Australia at an abattoir in a financial year, where the cattle were purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 60 days after the day of the purchase and before the day of the slaughter, and the proprietor of the abattoir considers that such an exemption from levy applies;
(d) cattle are slaughtered in Australia at an abattoir in a financial year in any other circumstances and the person who owns the cattle at the time of the slaughter considers that such an exemption from levy applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 9‑C—Cattle exporter charge
9‑7 Obligations of charge payers
When cattle exporter charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.
Cattle exporter charge
1 For cattle exported in a calendar month through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For cattle exported in a calendar month other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 9‑8 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.
1 Who must give a return for a calendar month? For cattle exported in the month other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.
2 What must the records cover? The records must:(a) if the cattle are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the cattle
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
9‑8 Obligations of collection agents
(a) charge is imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia; and
(b) the cattle are exported in a calendar month through the exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the cattle? The exporting agent
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the cattle
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the cattle are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 9‑D—Cattle owner charge
9‑9 Obligations of charge payers
When cattle owner charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.
Cattle owner charge
1 For cattle exported in a calendar month through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For cattle exported in a calendar month other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 9‑10 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.
1 Who must give a return for a calendar month? For cattle exported in the month other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.
2 What must the records cover? The records must:(a) if the cattle are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the cattle
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 9‑11 of this Schedule.
9‑10 Obligations of collection agents
(a) charge is imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia; and
(b) the cattle are exported in a calendar month through the exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the cattle? The exporting agent
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the cattle
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the cattle are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
9‑11 Obligations of persons claiming charge exemption
(a) cattle are exported from Australia in a financial year; and
(b) the person who owns the cattle immediately before they are loaded on the ship or aircraft in which they are exported considers that an exemption from charge applies under clause 9‑6 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 10—Deer
10‑1 Obligations of levy payers
When deer slaughter levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of deer in a calendar month, this table has effect.
Deer slaughter levy
Note 1: The levy payer is the person who owns the deer at the time of the slaughter.
If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 10‑2.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of deer, this table has effect.
1 Who must give a return for a calendar month? For deer slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the slaughter of deer, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the deer
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 10‑3.
10‑2 Obligations of collection agents
(a) levy is imposed on the slaughter of deer; and
(b) the deer are slaughtered at an abattoir in a calendar month; and
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the deer? The proprietor of the abattoir
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the deer
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the deer are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
10‑3 Obligations of persons claiming levy exemption
(a) deer are slaughtered in Australia in a financial year at an abattoir for human consumption; and
(b) the person who owns the deer at the time of the slaughter considers that an exemption from levy applies under clause 10‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 11—Goats
Subdivision 11‑A—Goat slaughter levy
11‑1 Obligations of levy payers
When goat slaughter levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats, this table has effect.
Goat slaughter levy
1 For goats slaughtered in a calendar month, when is the levy due and payable? On the last day of the next calendar month
(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or
If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 11‑2 of this Schedule.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats, this table has effect.
1 Who must give a return for a calendar month? For goats slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the goats
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 11‑3 of this Schedule.
11‑2 Obligations of collection agents
(a) levy is imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats; and
(b) the goats are slaughtered at an abattoir in a calendar month; and
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the goats? The proprietor of the abattoir
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the goats
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the goats are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
11‑3 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if
(a) goats are slaughtered in Australia in a financial year at an abattoir for human consumption; and
(b) the following person considers that an exemption from levy applies under clause 11‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024:
(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined;
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 11‑B—Goat transaction levy
11‑4 Obligations of levy payers
When goat transaction levy due and payable
(a) levy imposed by subclause 11‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on each transaction entered into by which the ownership of goats is transferred in a calendar month from one person to another; or
(b) levy imposed by subclause 11‑6(2), (3) or (4) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter in Australia at an abattoir of goats in a calendar month;
Goat transaction levy
1 For goats sold by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both), other than a sale of goats from one goat producer to another goat producer, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the transfer of ownership of the goats occurred
2 For goats slaughtered at an abattoir where the levy payer is not the proprietor of the abattoir, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the slaughter of the goats occurred
3 For a transaction entered into by which the ownership of goats is transferred from one person to another and the transaction:(a) is not a sale of the goats; or(b) is a sale of the goats to a person who is not a business purchaser; or(c) is a sale of the goats from one goat producer to another goat producer;when is the levy due and payable? On 31 October in the next financial year after the financial year in which the transfer of ownership of the goats occurred
4 For goats slaughtered at an abattoir where the levy payer is the proprietor of the abattoir, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the slaughter of the goats occurred
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 11‑5 of this Schedule.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 11‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to goats, this table has effect.
1 Who must give a return for a calendar month? For goats slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2 Who must give a return for a financial year? For a transaction entered into by which the ownership of goats is transferred from one person to another in the year and the transaction:(a) is not a sale of the goats; or(b) is a sale of the goats to a person who is not a business purchaser; or(c) is a sale of the goats from one goat producer to another goat producer;the levy payer
3 When must the return be given? (a) for a return for a calendar month—before the end of the second calendar month after the calendar month; or(b) for a return for a financial year—before the end of October in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 11‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to goats, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the goats
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 11‑6 of this Schedule.
11‑5 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if levy is imposed by clause 11‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on:
(a) a transaction entered into by which the ownership of goats is transferred in a calendar month because of a sale of the goats by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) the slaughter of goats in a calendar month at an abattoir where the levy payer is not the proprietor of the abattoir (the slaughter case).
Paragraph (a) does not apply to a sale of goats from one goat producer to another goat producer.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the goats? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
1 Who must give a return for the calendar month? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the goats
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ownership of the goats is transferred or the goats are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
11‑6 Obligations of persons claiming levy exemption
(a) a transaction is entered into by which the ownership of goats is transferred from one person to another in a financial year and the person who owns the goats immediately before the transaction is entered into considers that an exemption from levy applies under clause 11‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024;
(b) goats are slaughtered in Australia at an abattoir in a financial year, where the goats have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir, and the person who owns the goats immediately before the delivery considers that such an exemption from levy applies;
(c) goats are slaughtered in Australia at an abattoir in a financial year, where the goats were purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 30 days after the day of the purchase and before the day of the slaughter, and the proprietor of the abattoir considers that such an exemption from levy applies;
(d) goats are slaughtered in Australia at an abattoir in a financial year in any other circumstances and the person who owns the goats at the time of the slaughter considers that such an exemption from levy applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 11‑C—Goat exporter charge
11‑7 Obligations of charge payers
When goat exporter charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.
Goat exporter charge
1 For goats exported in a calendar month through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For goats exported in a calendar month other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 11‑8 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.
1 Who must give a return for a calendar month? For goats exported in the month other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.
2 What must the records cover? The records must:(a) if the goats are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the goats
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
11‑8 Obligations of collection agents
(a) charge is imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia; and
(b) the goats are exported in a calendar month through the exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the goats? The exporting agent
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
2 What must the records cover? The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the goats
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the goats are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 11‑D—Goat owner charge
11‑9 Obligations of charge payers
When goat owner charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed by subclause 11‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.
Goat owner charge
1 For goats exported in a calendar month through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For goats exported in a calendar month other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 11‑10 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by subclause 11‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.
1 Who must give a return for a calendar month? For goats exported in the month other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by subclause 11‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.
2 What must the records cover? The records must:(a) if the goats are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the goats
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 11‑11 of this Schedule.
11‑10 Obligations of collection agents
(a) charge is imposed by subclause 11‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia; and
(b) the goats are exported in a calendar month through the exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the goats? The exporting agent
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the goats
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the goats are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
11‑11 Obligations of persons claiming charge exemption
(a) goats are exported from Australia in a financial year; and
(b) the person who owns the goats immediately before they are loaded on the ship or aircraft in which they are exported considers that an exemption from charge applies under clause 11‑6 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 12—Horses
Subdivision 12‑A—Horse slaughter levy
12‑1 Obligations of levy payers
When horse slaughter levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 12‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of horses in a calendar month, this table has effect.
Horse slaughter levy
Note 1: The levy payer is the person who owns the carcases immediately after the slaughter.
If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 12‑2 of this Schedule.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 12‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of horses, this table has effect.
1 Who must give a return for a calendar month? For horses slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 12‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of horses, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the horses
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 12‑3 of this Schedule.
12‑2 Obligations of collection agents
(a) levy is imposed by clause 12‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of horses; and
(b) the horses are slaughtered at an abattoir in a calendar month; and
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the horses? The proprietor of the abattoir
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the horses
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the horses are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
12‑3 Obligations of persons claiming levy exemption
(a) horses are slaughtered in Australia in a financial year at an abattoir for human consumption; and
(b) the person who owns the carcases immediately after the slaughter considers that an exemption from levy applies under clause 12‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 12‑B—Thoroughbred horse levy
12‑4 Obligations of levy payers
When thoroughbred horse levy due and payable
(a) levy imposed on a thoroughbred horse that is a mare where the mare return is lodged with Racing Australia in a period of 3 months beginning on 1 March, 1 June, 1 September or 1 December; or
(b) levy imposed on a thoroughbred horse that is a stallion where the declaration of service is lodged with Racing Australia in a period of 12 months beginning on 1 March;
Thoroughbred horse levy
1 For a mare, when is the levy due and payable? On the last day of the first calendar month after the end of the 3‑month period
2 For a stallion, when is the levy due and payable? On 31 March in the next period of 12 months beginning on 1 March
Note 1: For items 1 and 2, Racing Australia (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 12‑5.
If Racing Australia pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows Racing Australia to deduct amounts from money received by Racing Australia on behalf of the levy payer or money payable by Racing Australia to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on a thoroughbred horse that is a mare or a stallion, this table has effect.
2 What must the records cover? The records must contain details of the transaction involving Racing Australia (including Racing Australia’s contact details)
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 March in which the levy is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
12‑5 Obligations of collection agents
(1) This clause sets out obligations that are imposed on Racing Australia if:
(a) levy is imposed on a thoroughbred horse that is a mare where the mare return is lodged with Racing Australia in a period of 3 months beginning on 1 March, 1 June, 1 September or 1 December; or
(b) levy is imposed on a thoroughbred horse that is a stallion where the declaration of service is lodged with Racing Australia in a period of 12 months beginning on 1 March.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the mare or stallion? Racing Australia
2 When is the equivalent amount due and payable? (a) for a mare—on the last day of the first calendar month after the end of the 3‑month period; or(b) for a stallion—on 31 March in the next period of 12 months beginning on 1 March
Giving 3‑monthly or annual returns
3‑monthly or annual returns
1 For a mare, who must give a return for the 3‑month period? Racing Australia
2 For a stallion, who must give a return for the 12‑month period? Racing Australia
3 When must the return be given? (a) for a return for the 3‑month period—before the end of the first calendar month after the end of the period; or(b) for a return for the 12‑month period—before the end of March in the next period of 12 months beginning on 1 March
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? Racing Australia
2 What must the records cover? The records must enable Racing Australia to substantiate the equivalent amount payable and paid by Racing Australia in relation to the mare or stallion
3 For how long must Racing Australia keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period beginning on 1 March in which the mare return or declaration of service is lodged
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 12‑C—Horse biosecurity response levy
12‑6 Obligations of levy payers
When horse biosecurity response levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed or worm treatment in a calendar month, this table has effect.
Horse biosecurity response levy
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed or worm treatment, this table has effect.
1 Who must give a return for a calendar month? For a disposal that occurs in the month—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed or worm treatment, this table has effect.
2 What must the records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the disposal
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
12‑7 Application provisions
(1) This Subdivision applies in relation to levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed only if the rate of the levy on the disposal is greater than nil.
(2) This Subdivision applies in relation to levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of worm treatment only if the rate of the levy on the disposal is greater than nil.
Division 13—Pigs
13‑1 Obligations of levy payers
When pig slaughter levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of pigs in a calendar month, this table has effect.
Pig slaughter levy
Note 1: The levy payer is the person who owns the pigs at the time of the slaughter.
If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 13‑2.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of pigs, this table has effect.
1 Who must give a return for a calendar month? For pigs slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the slaughter of pigs, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the pigs
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 13‑3.
13‑2 Obligations of collection agents
(a) levy is imposed on the slaughter of pigs; and
(b) the pigs are slaughtered at an abattoir in a calendar month; and
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the pigs? The proprietor of the abattoir
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the pigs
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the pigs are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
13‑3 Obligations of persons claiming levy exemption
(a) pigs are slaughtered in Australia in a financial year at an abattoir for human consumption; and
(b) the person who owns the pigs at the time of the slaughter considers that an exemption from levy applies under clause 13‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 14—Sheep and lambs
Subdivision 14‑A—Sheep and lambs slaughter levy
14‑1 Obligations of levy payers
When sheep and lambs slaughter levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of sheep or lambs, this table has effect.
Sheep and lambs slaughter levy
1 For sheep or lambs slaughtered in a calendar month, when is the levy due and payable? On the last day of the next calendar month
(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or
If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 14‑2 of this Schedule.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of sheep or lambs, this table has effect.
1 Who must give a return for a calendar month? For sheep or lambs slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of sheep or lambs, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the sheep or lambs
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 14‑3 of this Schedule.
14‑2 Obligations of collection agents
(a) levy is imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of sheep or lambs; and
(b) the sheep or lambs are slaughtered at an abattoir in a calendar month; and
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the sheep or lambs? The proprietor of the abattoir
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the sheep or lambs
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the sheep or lambs are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
14‑3 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if
(a) sheep or lambs are slaughtered in Australia in a financial year at an abattoir for human consumption; and
(b) the following person considers that an exemption from levy applies under clause 14‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024:
(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined;
1 Who must make and keep records? The person.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 14‑B—Sheep and lambs transaction levy
14‑4 Obligations of levy payers
When sheep and lambs transaction levy due and payable
(a) levy imposed by subclause 14‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on each transaction entered into by which the ownership of sheep or lambs is transferred in a calendar month from one person to another; or
(b) levy imposed by subclause 14‑6(2), (3) or (4) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter in Australia at an abattoir of sheep or lambs in a calendar month;
Sheep and lambs transaction levy
1 For sheep or lambs sold by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both), other than a sale of sheep or lambs from one sheep or lambs producer to another sheep or lambs producer, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the transfer of ownership of the sheep or lambs occurred
2 For sheep or lambs slaughtered at an abattoir where the levy payer is not the proprietor of the abattoir, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the slaughter of the sheep or lambs occurred
3 For a transaction entered into by which the ownership of sheep or lambs is transferred from one person to another and the transaction:(a) is not a sale of the sheep or lambs; or(b) is a sale of the sheep or lambs to a person who is not a business purchaser; or(c) is a sale of the sheep or lambs from one sheep or lambs producer to another sheep or lambs producer;when is the levy due and payable? On 31 October in the next financial year after the financial year in which the transfer of ownership of the sheep or lambs occurred
4 For sheep or lambs slaughtered at an abattoir where the levy payer is the proprietor of the abattoir, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the slaughter of the sheep or lambs occurred
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 14‑5 of this Schedule.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 14‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to sheep or lambs, this table has effect
1 Who must give a return for a calendar month? For sheep or lambs slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2 Who must give a return for a financial year? For a transaction entered into by which the ownership of sheep or lambs is transferred from one person to another in the year and the transaction:(a) is not a sale of the sheep or lambs; or(b) is a sale of the sheep or lambs to a person who is not a business purchaser; or(c) is a sale of the sheep or lambs from one sheep or lambs producer to another sheep or lambs producer;the levy payer
3 When must the return be given? (a) for a return for a calendar month—before the end of the second calendar month after the calendar month; or(b) for a return for a financial year—before the end of October in the next financial year.
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 14‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to sheep or lambs, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the sheep or lambs
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 14‑6 of this Schedule.
14‑5 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if levy is imposed by clause 14‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on:
(a) a transaction entered into by which the ownership of sheep or lambs is transferred in a calendar month because of a sale of the sheep or lambs by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) the slaughter of sheep or lambs in a calendar month at an abattoir where the levy payer is not the proprietor of the abattoir (the slaughter case).
Paragraph (a) does not apply to a sale of sheep or lambs from one sheep or lambs producer to another sheep or lambs producer.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the sheep or lambs? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
1 Who must give a return for the calendar month? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the abattoir in the slaughter case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the sheep or lambs
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ownership of the sheep or lambs is transferred or the sheep or lambs are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
14‑6 Obligations of persons claiming levy exemption
(a) a transaction is entered into by which the ownership of sheep or lambs is transferred from one person to another in a financial year and the person who owns the sheep or lambs immediately before the transaction is entered into considers that an exemption from levy applies under clause 14‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024;
(b) sheep or lambs are slaughtered in Australia at an abattoir in a financial year, where the sheep or lambs have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir, and the person who owns the sheep or lambs immediately before the delivery considers that such an exemption from levy applies;
(c) sheep or lambs are slaughtered in Australia at an abattoir in a financial year, where the sheep or lambs were purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 30 days after the day of the purchase and before the day of the slaughter, and the proprietor of the abattoir considers that such an exemption from levy applies;
(d) sheep or lambs are slaughtered in Australia at an abattoir in a financial year in any other circumstances and the person who owns the sheep or lambs at the time of the slaughter considers that such an exemption from levy applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 14‑C—Sheep and lambs exporter charge
14‑7 Obligations of charge payers
When sheep and lambs exporter charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.
Sheep and lambs exporter charge
1 For sheep or lambs exported in a calendar month through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For sheep or lambs exported in a calendar month other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 14‑8 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.
1 Who must give a return for a calendar month? For sheep or lambs exported in the month other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.
2 What must the records cover? The records must:(a) if the sheep or lambs are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the sheep or lambs
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
14‑8 Obligations of collection agents
(a) charge is imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia; and
(b) the sheep or lambs are exported in a calendar month through the exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the sheep or lambs? The exporting agent
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
2 What must the records cover? The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the sheep or lambs
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the sheep or lambs are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Subdivision 14‑D—Sheep and lambs owner charge
14‑9 Obligations of charge payers
When sheep and lambs owner charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed by subclause 14‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.
Sheep and lambs owner charge
1 For sheep or lambs exported in a calendar month through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For sheep or lambs exported in a calendar month other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 14‑10 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by subclause 14‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.
1 Who must give a return for a calendar month? For sheep or lambs exported in the month other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by subclause 14‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.
2 What must the records cover? The records must:(a) if the sheep or lambs are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the sheep or lambs
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 14‑11 of this Schedule.
14‑10 Obligations of collection agents
(a) charge is imposed by subclause 14‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia; and
(b) the sheep or lambs are exported in a calendar month through the exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the sheep or lambs? The exporting agent
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the sheep or lambs
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the sheep or lambs are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
14‑11 Obligations of persons claiming charge exemption
(a) sheep or lambs are exported from Australia in a financial year; and
(b) the person who owns the sheep or lambs immediately before they are loaded on the ship or aircraft in which they are exported considers that an exemption from charge applies under clause 14‑6 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Part 1‑4—Livestock products
Division 15—Introduction
15‑1 Simplified outline of this Part
Whole milk
The dairy produce levy is to be collected.
The levy is payable, and returns are due, after the end of each calendar month. An annual return also needs to be given.
There are collection agent obligations on proprietors of processing establishments, selling agents, buying agents or business purchasers.
Goat fibre
The goat fibre levy is to be collected.
The levy is generally payable, and returns are generally due, after the end of each quarter in a calendar year.
There are collection agent obligations on selling agents, buying agents or business purchasers.
Wool
The wool levy and wool export charge are to be collected.
The levy is generally payable, and returns are generally due, after the end of each calendar month in a financial year. However, in certain circumstances levy payers may be able to give an annual return and pay the levy after the end of the financial year. The charge is payable, and returns are due, after the end of each calendar month.
Division 16—Dairy produce
16‑1 Obligations of levy payers
When dairy produce levy due and payable
(a) levy imposed on whole milk that is delivered to a processing establishment in Australia in a calendar month; or
(b) levy imposed on whole milk that is sold by the levy payer in a calendar month to a business purchaser (whether directly or through a selling agent or buying agent or both); or
(c) levy imposed on whole milk that is processed by the levy payer in a calendar month;
Dairy produce levy
1 For whole milk that is delivered to a processing establishment, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the delivery occurred
2 For whole milk that is sold, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the sale occurred
3 For whole milk that is processed, when is the levy due and payable? On the last day of the second calendar month after the calendar month in which the processing occurred
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 16‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Giving monthly and annual returns
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on whole milk, this table has effect.
Monthly and annual returns
1 Who must give a return for a calendar month? For whole milk processed in the month (the processing month) by the levy payer—the levy payer
2 Who must give a return for a financial year? For whole milk processed in the year by the levy payer—the levy payer
3 When must the return be given? (a) for a return for the processing month—before the end of the second calendar month after the processing month; and(b) for a return for a financial year—before the end of July in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on whole milk, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the whole milk
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 16‑3.
16‑2 Obligations of collection agents
(a) levy is imposed on whole milk that is delivered to a processing establishment in Australia in a calendar month (the relevant month) in a financial year by or on behalf of the levy payer (the delivery case); or
(b) levy is imposed on whole milk that is sold by the levy payer in a calendar month (the relevant month) in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the whole milk? The following person:(a) the proprietor of the processing establishment in the delivery case;(b) the liable collection agent in the sale case
2 When is the equivalent amount due and payable? On the last day of the second calendar month after the relevant month
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
Giving monthly and annual returns
Monthly and annual returns
1 Who must give a return for the relevant month? The following person:(a) the proprietor of the processing establishment in the delivery case;(b) the liable collection agent in the sale case
2 Who must give a return for the financial year? The following person:(a) the proprietor of the processing establishment in the delivery case;(b) the liable collection agent in the sale case
3 When must the return be given? (a) for a return for the relevant month—before the end of the second calendar month after the relevant month; and(b) for a return for the financial year—before the end of July in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the proprietor of the processing establishment in the delivery case;(b) the liable collection agent in the sale case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the whole milk
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the whole milk is delivered or sold
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
16‑3 Obligations of persons claiming levy exemption
(a) whole milk is produced in Australia and that milk is delivered to a processing establishment in Australia in a financial year by or on behalf of the person who owns that milk immediately after it is produced and the person considers that an exemption from levy applies; or
(b) whole milk is produced in Australia and that milk is sold in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) by the person who owns that milk immediately after it is produced and the person considers that an exemption from levy applies; or
(c) whole milk is produced in Australia and that milk is processed in a financial year by the person who owns that milk immediately after it is produced and the person considers that an exemption from levy applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the relevant person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 17—Goat fibre
17‑1 Obligations of levy payers
When goat fibre levy due and payable
(a) levy imposed on goat fibre that is sold by the levy payer in a quarter in a calendar year; or
(b) levy imposed on goat fibre that is used by the levy payer in a quarter in a calendar year in the production of other goods;
Goat fibre levy
1 For goat fibre sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the calendar year—on the last day of the first calendar month after the end of the later quarter
2 For goat fibre sold other than to a business purchaser, when is the levy due and payable? (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the calendar year—on the last day of the first calendar month after the end of the later quarter
3 For goat fibre used by the levy payer in the production of other goods, when is the levy due and payable? (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the calendar year—on the last day of the first calendar month after the end of the later quarter
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 17‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) The threshold quarter in a calendar year, for a levy payer, is the first quarter in that year at the end of which the sum of the following is $50 or more:
(a) the total value of goat fibre that is sold by the levy payer in that year;
(b) the total value of goat fibre that is used by the levy payer in that year in the production of other goods.
Work out the value of goat fibre in accordance with Division 17 of Part 1‑4 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on goat fibre, this table has effect.
1 Who must give a return for a quarter in a calendar year? The following person:(a) for goat fibre sold by the levy payer in the threshold quarter in the year or in a later quarter in the year other than to a business purchaser—the levy payer;(b) for goat fibre used by the levy payer in the threshold quarter in the year or in a later quarter in the year in the production of other goods—the levy payer
2 When must the return be given? Before the end of the first calendar month after the end of the threshold quarter or later quarter
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on goat fibre, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the goat fibre
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 17‑3.
17‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if levy is imposed on goat fibre that is sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the goat fibre? The liable collection agent
2 When is the equivalent amount due and payable? (a) if the quarter is the threshold quarter in the calendar year for the levy payer or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the calendar year—on the last day of the first calendar month after the end of the later quarter
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
Note 2: For the definition of threshold quarter, see subclause 17‑1(2).
1 Who must give a return for the quarter? The liable collection agent, where the quarter is the threshold quarter in the calendar year for the levy payer or a later quarter in the year
2 When must the return be given? Before the end of the first calendar month after the end of the threshold quarter or later quarter
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the goat fibre
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the goat fibre is sold
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
17‑3 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if goat fibre is harvested from a live goat in Australia and in a calendar year the goat fibre is sold, or used in the production of other goods, by the person who owns the goat fibre immediately after it is harvested and the person considers that an exemption from levy applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 18—Wool
18‑1 Obligations of levy payers or charge payers
When wool levy due and payable
(a) levy imposed on wool that is sold by the levy payer in a calendar month in a financial year; or
(b) levy imposed on wool that is used by the levy payer in a calendar month in a financial year in the production of other goods;
Wool levy
1 For wool sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the calendar month under subclause 18‑2(3)—on the last day of the next calendar month; or(b) if the liable collection agent must give a return for the financial year under subclause 18‑2(3)—on 31 August in the next financial year
2 For wool sold other than to a business purchaser, when is the levy due and payable? (a) if the levy payer must give a return for the calendar month under subclause (3)—on the last day of the next calendar month; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3 For wool used by the levy payer in the production of other goods, when is the levy due and payable? (a) if the levy payer must give a return for the calendar month under subclause (3)—on the last day of the next calendar month; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 18‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When wool export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on wool that is exported from Australia in a calendar month in a financial year, this table has effect.
Wool export charge
1 For wool exported through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For wool exported other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 18‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on wool, this table has effect.
1 Who must give a return for a calendar month in a financial year? The following person:(a) for wool sold by the levy payer in the month other than to a business purchaser—the levy payer, unless the levy payer has an exemption from giving returns for calendar months in the year;(b) for wool used by the levy payer in the month in the production of other goods—the levy payer, unless the levy payer has an exemption from giving returns for calendar months in the year;(c) for wool exported in the month other than through an exporting agent—the charge payer
2 Who must give a return for a financial year? The levy payer for wool who has an exemption from giving returns for calendar months in the year
3 When must the return be given? (a) for a return for a calendar month—before the end of the next calendar month; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 18‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on wool, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the wool
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the wool
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 18‑3.
18‑2 Obligations of collection agents
(a) levy is imposed on wool that is sold by the levy payer in a calendar month in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed on wool that is exported from Australia in a calendar month in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the wool? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) in the sale case:(i) if the liable collection agent must give a return for the month under subclause (3)—on the last day of the next calendar month; or(ii) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or(b) in the export case—on the last day of the next calendar month
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the calendar month? The following person:(a) the liable collection agent in the sale case, unless the agent has an exemption from giving returns for calendar months in the financial year;(b) the exporting agent in the export case
2 Who must give a return for the financial year? The liable collection agent in the sale case if the agent has an exemption from giving returns for calendar months in the year
3 When must the return be given? (a) for a return for a calendar month—before the end of the next calendar month; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 18‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the wool
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the wool is sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
18‑3 Obligations of persons claiming levy or charge exemption
(a) wool is harvested from a live sheep or lamb in Australia and in a financial year the wool is sold, or used in the production of other goods, by the person who owns the wool immediately after it is harvested and the person considers that an exemption from levy applies; or
(b) wool is harvested from a live sheep or lamb in Australia and in a financial year the wool is exported from Australia and the person who exports the wool considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
18‑4 Process for obtaining exemption from giving monthly returns—levy payers
(a) is a levy payer for levy imposed on wool that is sold by the levy payer in a financial year other than to a business purchaser; or
(b) is a levy payer for levy imposed on wool that is used by the levy payer in a financial year in the production of other goods;
is not required to give returns for calendar months in the year if:
(c) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and
(d) the person applies before the end of the first calendar month in the year in which such levy is imposed; and
(2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to wool and the financial year will be less than $500.
18‑5 Process for obtaining exemption from giving monthly returns—collection agents
(1) For the purposes of subclause 18‑2(3), the person who is the liable collection agent in the sale case is not required to give returns for calendar months in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and
(b) the person applies before the end of the first calendar month in the year in which levy is imposed on wool where the person is liable to pay an equivalent amount; and
Note: Under subclause 18‑2(3), the exporting agent in the export case must give monthly returns.
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to levy imposed on wool and to the financial year will be less than $500.
Part 1‑5—Other animals
Division 19—Introduction
19‑1 Simplified outline of this Part
Farmed prawns
The farmed prawns levy, white spot disease repayment levy, farmed prawns export charge and white spot disease repayment export charge are to be collected.
The levies and charges are generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levies or charges after the end of the financial year.
There are collection agent obligations on exporting agents.
Game animals
The game animal processing levy is to be collected.
Macropods
The macropod processing levy is to be collected.
The levy is generally payable, and returns are generally due, after the end of each calendar month in a financial year. However, in certain circumstances levy payers may be able to give an annual return and pay the levy after the end of the financial year.
Ratites
The ratite slaughter levy is to be collected.
Division 20—Farmed prawns
20‑1 Obligations of levy payers or charge payers
When farmed prawns levy or white spot disease repayment levy due and payable
(a) levy imposed on farmed prawns that are delivered by the levy payer in a quarter in a financial year; or
(b) levy imposed on farmed prawns that are sold by the levy payer in a quarter in a financial year; or
(c) levy imposed on farmed prawns that are processed by or for the levy payer in a quarter in a financial year;
Farmed prawns levy or white spot disease repayment levy
1 When is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
When farmed prawns export charge or white spot disease repayment export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on farmed prawns that are exported from Australia in a quarter in a financial year, this table has effect.
Farmed prawns export charge or white spot disease repayment export charge
1 For farmed prawns exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 20‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 20‑2(3)—on 31 August in the next financial year
2 For farmed prawns exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 20‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on farmed prawns, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for farmed prawns delivered by, sold by or processed by or for the levy payer in the quarter—the levy payer;(b) for farmed prawns exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The levy payer or charge payer for farmed prawns who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 20‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on farmed prawns, this table has effect.
2 What must the levy payer’s records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the farmed prawns
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the farmed prawns
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 20‑3.
20‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if charge is imposed on farmed prawns that are exported from Australia in a quarter in a financial year through an exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the farmed prawns? The exporting agent
2 When is the equivalent amount due and payable? (a) if the exporting agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the exporting agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
1 Who must give a return for the quarter? The exporting agent, unless the exporting agent has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The exporting agent if the exporting agent has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 20‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the exporting agent to substantiate the equivalent amount payable and paid by the exporting agent in relation to the farmed prawns
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the farmed prawns are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
20‑3 Obligations of persons claiming levy or charge exemption
(a) farmed prawns are harvested in Australia and in a financial year are delivered by, sold by or processed by or for, the person who owns the farmed prawns immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) farmed prawns are harvested in Australia and in a financial year are exported from Australia and the person who exports the farmed prawns considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
20‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on farmed prawns that are delivered by the levy payer in a financial year; or
(b) is a levy payer for levy imposed on farmed prawns that are sold by the levy payer in a financial year; or
(c) is a levy payer for levy imposed on farmed prawns that are processed by or for the levy payer in a financial year; or
(d) is a charge payer for charge imposed on farmed prawns that are exported in a financial year other than through an exporting agent;
(e) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(f) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and
(g) the Secretary grants that exemption under section 10.
(2) The person may apply only if the person reasonably believes that the total quantity of farmed prawns in relation to which the person will pay, or will be likely to pay, levy or charge or both for the financial year will be less than 10,000 kilograms.
20‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 20‑2(3), the person who is the exporting agent is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which charge is imposed on farmed prawns where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total quantity of farmed prawns in relation to which the person will pay, or will be likely to pay, an equivalent amount for the financial year will be less than 10,000 kilograms.
Division 21—Game animals
21‑1 Obligations of levy payers
When game animal processing levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on the processing of game animals in a calendar month, this table has effect.
Game animal processing levy
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the processing of game animals, this table has effect.
1 Who must give a return for a calendar month? For game animals processed in the month—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the processing of game animals, this table has effect.
2 What must the records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the game animals
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 22—Macropods
22‑1 Obligations of levy payers
When macropod processing levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on the processing of macropods in a calendar month in a financial year, this table has effect.
Macropod processing levy
1 When is the levy due and payable? (a) if the levy payer must give a return for the calendar month under subclause (2)—on the last day of the next calendar month; or(b) if the levy payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the processing of macropods, this table has effect.
1 Who must give a return for a calendar month in a financial year? For macropods processed in the month—the levy payer, unless the levy payer has an exemption from giving returns for calendar months in the year
2 Who must give a return for a financial year? The levy payer for macropods who has an exemption from giving returns for calendar months in the year
3 When must the return be given? (a) for a return for a calendar month—before the end of the next calendar month; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 22‑3.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the processing of macropods, this table has effect.
2 What must the records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the macropods
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 22‑2.
22‑2 Obligations of persons claiming levy exemption
(a) macropods are processed at a processing establishment in Australia in a financial year and the macropods:
(i) were killed in their habitat by a shot from a firearm; and
(ii) are processed for human or animal consumption; and
(b) the proprietor of the establishment considers that an exemption from levy applies under clause 22‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The proprietor must make records containing details that are relevant to working out whether the exemption applies
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
22‑3 Process for obtaining exemption from giving monthly returns—levy payers
(1) A person who is a levy payer for levy imposed on the processing at a processing establishment in Australia of macropods in a financial year is not required to give returns for calendar months in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and
(b) the person applies before the end of the first calendar month in the year in which such levy is imposed; and
(2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to macropods and the financial year will be less than $750.
Division 23—Ratites
23‑1 Obligations of levy payers
When ratite slaughter levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of ratites in a calendar month, this table has effect.
Ratite slaughter levy
Note 1: The levy payer is the person who owns the ratites at the time of the slaughter.
If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 23‑2.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of ratites, this table has effect.
1 Who must give a return for a calendar month? For ratites slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the slaughter of ratites, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the ratites
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 23‑3.
23‑2 Obligations of collection agents
(a) levy is imposed on the slaughter of ratites; and
(b) the ratites are slaughtered at an abattoir in a calendar month; and
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the ratites? The proprietor of the abattoir
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the ratites
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ratites are slaughtered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
23‑3 Obligations of persons claiming levy exemption
(a) ratites are slaughtered in Australia in a financial year at an abattoir for human consumption; and
(b) the person who owns the ratites at the time of the slaughter considers that an exemption from levy applies under clause 23‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Schedule 2—Plants and plant products
Note: See section 9.
Part 2‑1—Crops
Division 24—Introduction
24‑1 Simplified outline of this Part
Cotton
The cotton fibre levy and seed cotton export charge are to be collected.
The levy and charge are payable, and returns are due, after the end of each calendar month.
There are collection agent obligations on cotton gin proprietors and exporting agents.
Grain
The grain levy is to be collected.
There are collection agent obligations on selling agents, buying agents, business purchasers or persons processing grain for levy payers.
Pasture seeds
The pasture seed levy is to be collected.
There are collection agent obligations on bodies certifying pasture seeds under a certification scheme.
Rice
The rice levy is to be collected.
The levy is payable, and returns are due, after the end of each period of 6 months beginning on 1 January or 1 July.
There are collection agent obligations on proprietors of processing establishments at which rice is delivered.
Sugarcane
The sugarcane levy is to be collected.
60% of the amount of the levy is generally payable after the end of each calendar month in the sugarcane season (the period of 12 months beginning on 1 March) and 40% of the levy is payable on the last day of February in the next calendar year after the calendar year in which the sugarcane is sold or processed.
There are collection agent obligations on processors of sugarcane.
Division 25—Cotton
25‑1 Obligations of levy payers or charge payers
When cotton fibre levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on cotton fibre that is produced in a calendar month, this table has effect.
Cotton fibre levy
1 For cotton fibre produced by a person for the levy payer, when is the levy due and payable? On the last day of the next calendar month
2 For cotton fibre produced by the levy payer, when is the levy due and payable? On the last day of the next calendar month
Note 1: The levy payer is the person who owns the seed cotton immediately before the cotton fibre is produced.
If the levy payer is the cotton gin proprietor, the proprietor needs to pay levy.
If another person is the levy payer, the cotton gin proprietor (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 25‑2.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When seed cotton export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on seed cotton that is exported from Australia in a calendar month, this table has effect.
Seed cotton export charge
1 For seed cotton exported through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
2 For seed cotton exported other than through an exporting agent, when is the charge due and payable? On the last day of the next calendar month
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 25‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on cotton fibre or charge imposed on seed cotton, this table has effect.
1 Who must give a return for a calendar month? The following person:(a) for cotton fibre produced in the month by the levy payer—the levy payer;(b) for seed cotton exported in the month other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on cotton fibre or charge imposed on seed cotton, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the cotton fibre
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the seed cotton
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
25‑2 Obligations of collection agents
(a) levy is imposed on cotton fibre that is produced in a calendar month by a person (the cotton gin proprietor) for the levy payer (the production case); or
(b) charge is imposed on seed cotton that is exported from Australia in a calendar month through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy due for payment in relation to the cotton fibre or the amount of the charge due for payment in relation to the seed cotton? The following person:(a) the cotton gin proprietor in the production case;(b) the exporting agent in the export case
1 Who must give a return for the calendar month? The following person:(a) the cotton gin proprietor in the production case;(b) the exporting agent in the export case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the cotton gin proprietor in the production case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the cotton fibre or seed cotton
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the cotton fibre is produced or the seed cotton is exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 26—Grain
26‑1 Obligations of levy payers
When grain levy due and payable
(a) levy imposed on grain that is sold by the levy payer in a quarter in a financial year; or
(b) levy imposed on grain that is processed by or for the levy payer in a quarter in a financial year;
Grain levy
1 For grain sold to a business purchaser (whether directly or through a selling agent or buying agent or both) who maintains an office in Australia in connection with the carrying on of the business purchaser’s business, when is the levy due and payable? (a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
2 For grain sold to a business purchaser (whether directly or through a selling agent or buying agent or both) who does not maintain an office in Australia in connection with the carrying on of the business purchaser’s business, when is the levy due and payable? (a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
3 For grain processed for the levy payer, when is the levy due and payable? (a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
4 For grain processed by the levy payer, when is the levy due and payable? (a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
Note 1: For items 1 and 3, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 26‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) The threshold quarter in a financial year, for a levy payer and for a transaction of a kind specified in an item in this table, is the first quarter in that year at the end of which the total amount of levy that the levy payer is liable to pay in relation to that kind of transaction and that year is $25 or more.
Threshold quarter
Item Kind of transaction
1 Wheat sold by the levy payer in that year
2 Wheat processed by or for the levy payer in that year
3 Coarse grains sold by the levy payer in that year
4 Coarse grains processed by or for the person in that year
5 Oilseeds sold by the levy payer in that year
6 Oilseeds processed by or for the levy payer in that year
7 Grain legumes sold by the levy payer in that year
8 Grain legumes processed by or for the levy payer in that year
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on grain, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for grain sold by the levy payer in the threshold quarter in the year or in a later quarter in the year to a business purchaser (whether directly or through a selling agent or buying agent or both) who does not maintain an office in Australia in connection with the carrying on of the business purchaser’s business—the levy payer;(b) for grain processed by the levy payer in the threshold quarter in the year or in a later quarter in the year—the levy payer
2 When must the return be given? Before the end of the first calendar month after the end of the threshold quarter or later quarter
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on grain, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the grain
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 26‑3.
26‑2 Obligations of collection agents
(a) levy is imposed on grain that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) who maintains an office in Australia in connection with the carrying on of the business purchaser’s business (the sale case); or
(b) levy is imposed on grain that is processed for the levy payer in a quarter in a financial year (the processing case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the grain? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case
2 When is the equivalent amount due and payable? (a) if the quarter is the threshold quarter in the financial year for the levy payer or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the financial year—on the last day of the first calendar month after the end of the later quarter
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
Note 2: For the definition of threshold quarter, see subclause 26‑1(2).
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;where the quarter is the threshold quarter in the financial year for the levy payer or a later quarter in the year
2 When must the return be given? Before the end of the first calendar month after the end of the threshold quarter or later quarter
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the grain
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the grain is sold or processed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
26‑3 Obligations of persons claiming levy exemption
(a) grain is harvested in Australia and in a financial year is sold by the person who owns the grain immediately after it is harvested and the person considers that an exemption from levy applies; or
(b) grain is harvested in Australia and in a financial year is processed by or for the person who owns the grain immediately after it is harvested and the person considers that an exemption from levy applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 27—Pasture seeds
27‑1 Obligations of levy payers
When pasture seed levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on pasture seeds that are certified under a certification scheme in a quarter in a financial year, this table has effect.
Pasture seed levy
1 For pasture seeds that are certified by a State, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For pasture seeds that are certified by a body other than a State, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
3 To whom is the levy payable? (a) if item 1 applies:(i) if an agreement is in force under section 12 of the Act for the State, on behalf of the Commonwealth, to collect the levy—that State on behalf of the Commonwealth; or(ii) otherwise—the Commonwealth; or(b) if item 2 applies—the Commonwealth
Note 1: For item 1, in 2024 the States doing the certifications were the following:
(a) Western Australia, through the Department of Primary Industries and Regional Development Diagnostic Laboratory Services ‑ Seed Testing and Certification which is part of the Western Australian Department of Primary Industries and Regional Development;
(b) South Australia, through Seed Services Australia which is part of the South Australian Department of Primary Industries and Regions;
(c) Tasmania, through Tasmanian Seed Services which is part of the Tasmanian Department of Natural Resources and Environment.
Note 2: For item 2, in 2024 BVAQ Pty Ltd (ACN 004 319 171) was a body doing the certifications. That body (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 27‑2.
If the body pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the body to deduct amounts from money received by the body on behalf of the levy payer or money payable by the body to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, if subparagraph (a)(ii) of item 3 of the table in subclause (1) applies, this table has effect.
1 Who must give a return for a quarter in a financial year? For pasture seeds that are certified under a certification scheme in the quarter—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on pasture seeds, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the pasture seeds
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
27‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if levy is imposed on pasture seeds that are certified under a certification scheme in a quarter in a financial year by a body other than a State.
Note: In 2024 BVAQ Pty Ltd (ACN 004 319 171) was a body doing the certifications.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the pasture seeds? The body
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
1 Who must give a return for the quarter? The body
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The body
2 What must the records cover? The records must enable the body to substantiate the equivalent amount payable and paid by it in relation to the pasture seeds
3 For how long must the body keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the pasture seeds are certified
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 28—Rice
28‑1 Obligations of levy payers
When rice levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on rice that is delivered to a processing establishment in Australia in a period of 6 months beginning on 1 January or 1 July, this table has effect.
Rice levy
1 When is the levy due and payable? On the last day of the first calendar month after the end of that 6‑month period
Note 1: If the levy payer is the proprietor of the processing establishment, the proprietor needs to pay levy.
If another person is the levy payer, the proprietor of the processing establishment (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 28‑2.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on rice that is delivered to a processing establishment in Australia, this table has effect.
1 Who must give a return for a period of 6 months beginning on 1 January or 1 July? For rice delivered in that period where the levy payer is the proprietor of the processing establishment—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on rice that is delivered to a processing establishment in Australia, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the rice
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the period of 6 months beginning on 1 January or 1 July in which the levy is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
28‑2 Obligations of collection agents
(a) levy is imposed on rice that is delivered to a processing establishment in Australia; and
(b) the rice is delivered in a period of 6 months beginning on 1 January or 1 July; and
(c) the proprietor of the processing establishment is not the levy payer.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the rice? The proprietor of the processing establishment
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the 6‑month period
1 Who must give a return for the 6‑month period? The proprietor of the processing establishment
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The proprietor of the processing establishment
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the rice
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the 6‑month period in which the rice is delivered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 29—Sugarcane
29‑1 Obligations of levy payers
When sugarcane levy due and payable
(a) levy imposed on sugarcane that is sold in a calendar month in a sugarcane season to a processor for processing at a processing establishment; or
(b) levy imposed on sugarcane processed in a calendar month in a sugarcane season by a processor at a processing establishment;
Sugarcane levy
1 When is the levy due and payable? (a) if the calendar month is the threshold calendar month in the sugarcane season or any earlier calendar month in the season:(i) 60% of the amount of the levy is due and payable on the last day of the next calendar month after the threshold calendar month; and(ii) 40% of the amount of the levy is due and payable on the last day of February in the next calendar year after the calendar year in which the threshold calendar month occurs; or(b) if the calendar month is later than the threshold calendar month in the sugarcane season:(i) 60% of the amount of the levy is due and payable on the last day of the next calendar month after the later calendar month; and(ii) 40% of the amount of the levy is due and payable on the last day of February in the next calendar year after the calendar year in which the later calendar month occurs
Note 1: If a levy payer is not the processor, the processor (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 29‑2.
If the processor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the processor to deduct amounts from money received by the processor on behalf of the levy payer or money payable by the processor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) The threshold calendar month in a sugarcane season, in relation to a processing establishment, is the first calendar month in that season at the end of which the total quantity of sugarcane that is processed at that establishment in that season is 3,000 tonnes or more.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on sugarcane, this table has effect.
1 Who must give a return for a calendar month in a sugarcane season? For sugarcane sold or processed in the threshold calendar month in the season or in a later calendar month in the season—the processor
2 When must the return be given? (a) for the threshold calendar month in the season—before the end of the next calendar month after the threshold calendar month; or(b) for a later calendar month in the season—before the end of the next calendar month after the later calendar month
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on sugarcane, this table has effect.
1 Who must make and keep records? Each levy payer
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the sugarcane
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the sugarcane season in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A processor claiming a levy exemption has record‑keeping obligations, see clause 29‑3.
29‑2 Obligations of collection agents
(a) levy is imposed on sugarcane that is sold in a calendar month in a sugarcane season to a processor or that is processed in a calendar month in a sugarcane season by a processor; and
(b) the levy payer is not the processor.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer that is not the processor, equal to the amount of levy due for payment by that levy payer in relation to the sugarcane? The processor
2 When is the equivalent amount due and payable? (a) if the calendar month is the threshold calendar month in the sugarcane season or any earlier calendar month in the season:(i) 60% of the equivalent amount is due and payable on the last day of the next calendar month after the threshold calendar month; and(ii) 40% of the equivalent amount is due and payable on the last day of February in the next calendar year after the calendar year in which the threshold calendar month occurs; or(b) if the calendar month is later than the threshold calendar month in the sugarcane season:(i) 60% of the equivalent amount is due and payable on the last day of the next calendar month after the later calendar month; and(ii) 40% of the equivalent amount is due and payable on the last day of February in the next calendar year after the calendar year in which the later calendar month occurs
Note 1: For penalty for late payment, see section 11 of the Act.
Note 2: As the processor is also a levy payer, the processor is required to give returns and make and keep records under clause 29‑1.
29‑3 Obligations of persons claiming levy exemption
(a) sugarcane is harvested in Australia and sold in a sugarcane season to a processor for processing at a processing establishment in Australia and the processor considers that an exemption from levy applies; or
(b) sugarcane is harvested in Australia and processed in a sugarcane season by a processor at a processing establishment in Australia and the processor considers that an exemption from levy applies.
1 Who must make and keep records? The processor
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the processor keep the records? Until the end of the period of 5 years beginning on the day after the end of the sugarcane season
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Part 2‑2—Forestry
Division 30—Introduction
30‑1 Simplified outline of this Part
The 2 forestry levies and 2 forestry charges are to be collected.
Forest growers levy
The forest growers levy is generally payable, and returns are generally due, after the end of each quarter in a financial year.
There are collection agent obligations on selling agents, buying agents, business purchasers or proprietors of processing establishments where the proprietors are not the levy payers.
Forest industries products levy
The forest industries products levy is generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers may be able to give an annual return and pay the levy after the end of the financial year.
Forest industries export charge
The forest industries export charge is generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances charge payers may be able to give an annual return and pay the charge after the end of the financial year.
There are collection agent obligations on exporting agents.
Forest products import charge
The forest products import charge is payable on the day the forest products are imported into Australia.
There are collection agent obligations on importing agents.
Division 31—Forest growers levy
31‑1 Obligations of levy payers
When forest growers levy due and payable
(a) levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are sold by the levy payer in a quarter in a financial year; or
(b) levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are processed for a commercial purpose by or for the levy payer in a quarter in a financial year;
Forest growers levy
1 For logs sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if the liable collection agent must give a return for the threshold quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the liable collection agent must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if the liable collection agent must give a return for the later quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the liable collection agent must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year
2 For logs processed at a processing establishment where the levy payer is the proprietor of the processing establishment, when is the levy due and payable? (a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
3 For logs processed at a processing establishment where the levy payer is not the proprietor of the processing establishment, when is the levy due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if the proprietor of the processing establishment must give a return for the threshold quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the proprietor of the processing establishment must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if the proprietor of the processing establishment must give a return for the later quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the proprietor of the processing establishment must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year
4 For all other logs, when is the levy due and payable? (a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or(b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
Note 1: The levy payer is the person who owns the logs immediately after the trees from which the logs are produced are felled.
For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 31‑2 of this Schedule.
For item 3, the proprietor of the processing establishment is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 31‑2 of this Schedule.
If the collection agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) The threshold quarter in a financial year, for a levy payer and logs produced from trees felled in Australia, is the first quarter in that year at the end of which the sum of the following is 20,000 cubic metres or more:
(a) the total quantity of such logs that are sold by the levy payer in that year;
(b) the total quantity of such logs that are processed for a commercial purpose by or for the levy payer in that year.
(3) Subclause (2) does not apply to logs covered by subclause 31‑2(1), (2) or (3) of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for logs sold by the levy payer in the threshold quarter in the year or in a later quarter in the year other than to a business purchaser—the levy payer;(b) for logs processed in the threshold quarter in the year or in a later quarter in the year at a processing establishment where the levy payer is the proprietor of the processing establishment—the levy payer;(c) for logs processed in the threshold quarter in the year or in a later quarter in the year other than at a processing establishment—the levy payer
2 When must the return be given? Before the end of the first calendar month after the end of the threshold quarter or later quarter
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the logs
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 31‑3 of this Schedule.
31‑2 Obligations of collection agents
(a) levy is imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are processed for a commercial purpose at a processing establishment in a quarter in a financial year and the proprietor of the processing establishment is not the levy payer (the processing case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the logs? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the processing establishment in the processing case
2 When is the equivalent amount due and payable? (a) if the quarter is the threshold quarter in the financial year for the levy payer or any earlier quarter in the year:(i) if the liable collection agent, or the proprietor of the processing establishment, must give a return for the threshold quarter under subclause (3)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the liable collection agent, or the proprietor of the processing establishment, must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year for the levy payer:(i) if the liable collection agent, or the proprietor of the processing establishment, must give a return for the later quarter under subclause (3)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the liable collection agent, or the proprietor of the processing establishment, must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
Note 2: For the definition of threshold quarter, see subclause 31‑1(2).
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case, where the quarter is the threshold quarter in the financial year for the levy payer or a later quarter in the year;(b) the proprietor of the processing establishment in the processing case, where the quarter is the threshold quarter in the financial year for the levy payer or a later quarter in the year;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the processing establishment in the processing case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 31‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the proprietor of the processing establishment in the processing case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the logs
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the logs are sold or processed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
31‑3 Obligations of persons claiming levy exemption
(a) logs are produced from trees felled in Australia; and
(b) in a financial year the logs are sold by, or processed for a commercial purpose by or for, the person who owns the logs immediately after the trees from which the logs are produced are felled; and
(c) the person considers that an exemption from levy applies under clause 31‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
31‑4 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 31‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first threshold quarter in the year for a levy payer in which levy is imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to such logs and the financial year will be less than $1,000.
Division 32—Forest industries products levy
32‑1 Obligations of levy payers
When forest industries products levy due and payable
(a) levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are processed at a processing establishment in a quarter in a financial year; or
(b) levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are turned into woodchips in the field and the woodchips are delivered to a processing establishment in a quarter in a financial year;
Forest industries products levy
1 When is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (2)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for logs processed at a processing establishment in the quarter—the levy payer;(b) for logs turned into woodchips in the field where the woodchips are delivered to a processing establishment in the quarter—the levy payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The levy payer for logs who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 32‑3 of this Schedule.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs, this table has effect.
2 What must the records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the logs
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 32‑2 of this Schedule.
32‑2 Obligations of persons claiming levy exemption
(a) logs are produced from trees felled in Australia; and
(b) either:
(i) the logs are processed in a financial year at a processing establishment in Australia for a commercial purpose; or
(ii) the logs are turned into woodchips in the field and the woodchips are delivered to a processing establishment in Australia in a financial year for a commercial purpose; and
(c) the proprietor of the processing establishment considers that an exemption from levy applies under clause 32‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
32‑3 Process for obtaining exemption from giving quarterly returns—levy payers
(1) A person who is a levy payer for levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs is not required to give returns for quarters in a financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the following amounts that the person will pay, or will be likely to pay, in relation to logs and the financial year will be less than $1,000:
(a) the levy;
(b) charge under Division 33 of Part 2‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (forest industries export charge).
Division 33—Forest industries export charge
33‑1 Obligations of charge payers
When forest industries export charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs that are exported from Australia in a quarter in a financial year, this table has effect.
Forest industries export charge
1 For logs exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 33‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 33‑2(3)—on 31 August in the next financial year
2 For logs exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (2)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 33‑2 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs that are exported from Australia, this table has effect.
1 Who must give a return for a quarter in a financial year? For logs exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The charge payer for logs who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 33‑4 of this Schedule.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs exported from Australia, this table has effect.
2 What must the records cover? The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the logs
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 33‑3 of this Schedule.
33‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if charge is imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs that are exported from Australia in a quarter in a financial year through an exporting agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the logs? The exporting agent
2 When is the equivalent amount due and payable? (a) if the exporting agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the exporting agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
1 Who must give a return for the quarter? The exporting agent, unless the agent has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The exporting agent if the agent has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 33‑5 of this Schedule.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the agent to substantiate the equivalent amount payable and paid by the person in relation to the logs
3 For how long must the exporting agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the logs are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
33‑3 Obligations of persons claiming charge exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if logs are exported from Australia in a financial year and the person who exports the logs considers that an exemption from charge applies under clause 33‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
33‑4 Process for obtaining exemption from giving quarterly returns—charge payers
(1) A person who is a charge payer for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs exported from Australia in a financial year is not required to give returns for quarters in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the following amounts that the person will pay, or will be likely to pay, in relation to logs and the financial year will be less than $1,000:
(a) the charge;
(b) levy under Division 32 of Part 2‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (forest industries products levy).
33‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 33‑2(3), the person who is the exporting agent is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which charge is imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to such logs and the financial year will be less than $1,000.
Division 34—Forest products import charge
34‑1 Obligations of charge payers
When forest products import charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed by clause 34‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on forest products that are imported into Australia in a financial year, this table has effect.
Forest products import charge
1 For forest products imported through an importing agent, when is the charge due and payable? On the day the forest products are imported
2 For forest products imported other than through an importing agent, when is the charge due and payable? On the day the forest products are imported
Note 1: For item 1, the importing agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 34‑2 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(2) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 34‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on forest products that are imported into Australia, this table has effect.
2 What must the records cover? The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the forest products
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 34‑3 of this Schedule.
34‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if charge is imposed by clause 34‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on forest products that are imported into Australia in a financial year through an importing agent.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the forest products? The importing agent
2 When is the equivalent amount due and payable? On the day the forest products are imported
(3) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.
1 Who must make and keep records? The importing agent
2 What must the records cover? The records must enable the importing agent to substantiate the equivalent amount payable and paid by the importing agent in relation to the forest products
3 For how long must the importing agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the forest products are imported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
34‑3 Obligations of persons claiming charge exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if forest products are imported into Australia in a financial year and the person who imports the forest products considers that an exemption from charge applies under clause 34‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Part 2‑3—Horticulture
Division 35—Introduction
35‑1 Simplified outline of this Part
General rules
The levies and export charges on various horticultural products are to be collected.
The levies and charges are generally payable, and returns are generally due, after:
(a) the end of each quarter in a financial year or a calendar year; or
(b) the end of each financial year or calendar year.
Different rules for cherries, dried tree fruit and olives
For cherries sold or exported in a period of 12 months beginning on 1 April, the levy and charge are payable, and returns are due, on 30 April in the next period of 12 months beginning on 1 April.
For levy imposed on dried tree fruit in a period of 12 months beginning on 1 October, the levy is payable, and returns are due, on 30 November in the next period of 12 months beginning on 1 October.
For levy imposed on olives in a period of 12 months beginning on 1 October, the levy is payable, and returns are due, on 31 October in the next period of 12 months beginning on 1 October.
Collection agent obligations
There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of processing establishments, processors or exporting agents.
Record‑keeping
Division 36—Agaricus mushrooms
36‑1 Obligations of levy payers
When Agaricus mushroom levy due and payable—general case
(a) levy imposed on mushroom spawn that is purchased in a quarter in a financial year from a person who carries on operations in Australia; or
(b) levy imposed on mushroom spawn that is purchased in a calendar month in a financial year from a person who carries on operations outside Australia but does not carry on any operations in Australia; or
(c) levy imposed on mushroom spawn that is produced in a calendar month in a financial year;
where the levy payer does not hold an approval under clause 36‑4 for that year, this table has effect.
Agaricus mushroom levy
1 For mushroom spawn purchased from a person who carries on operations in Australia, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For mushroom spawn purchased from a person who carries on operations outside Australia but does not carry on any operations in Australia, when is the levy due and payable? On the last day of the next calendar month
3 For mushroom spawn that is produced by the levy payer, when is the levy due and payable? On the last day of the next calendar month
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 36‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 3: For when mushroom spawn is purchased, see clause 36‑5.
When Agaricus mushroom levy due and payable—large producers or purchasers
(2) For the purposes of section 8 of the Act, for levy imposed on mushroom spawn that is produced or purchased in a calendar month in a financial year, where the levy payer holds an approval under clause 36‑4 for that year, this table has effect.
Agaricus mushroom levy
1 How much levy is due and payable for that month if that month is not the last calendar month in that year in which the levy payer produces or purchases mushroom spawn? (a) if the sum of the quantity of mushroom spawn produced or purchased by the levy payer in that month is 30,833.33 kilograms or more—$123,333.33; or(b) otherwise—all of the levy for that month
2 How much levy is due and payable for that month if that month is the last calendar month in that year in which the levy payer produces or purchases mushroom spawn? The amount that is:(a) the sum of the quantity in kilograms of mushroom spawn produced or purchased by the levy payer in that year on which levy is imposed multiplied by $4; less(b) the amount of levy due and payable by the levy payer for each earlier calendar month in that year
3 When is the levy due and payable? On the last day of the next calendar month
Note 1: For item 1 of the table, if the sum of the quantity of mushroom spawn produced or purchased by the levy payer in each calendar month in the financial year is 30,833.33 kilograms or more, 12 equal monthly instalments are payable by the levy payer for that year.
Note 3: For when mushroom spawn is purchased, see clause 36‑5.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on mushroom spawn that is produced or purchased, this table has effect.
1 Who must give a return for a calendar month in a financial year? The following person:(a) for mushroom spawn produced in the month—the levy payer;(b) for mushroom spawn purchased in the month from a person who carries on operations outside Australia but does not carry on any operations in Australia—the levy payer;(c) for mushroom spawn purchased in the month from a person who carries on operations in Australia, where the levy payer holds an approval under clause 36‑4 for that year—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on mushroom spawn that is produced or purchased, this table has effect.
2 What must the records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the mushroom spawn
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 36‑3.
36‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person (the seller) if:
(a) levy is imposed on mushroom spawn that is purchased by the levy payer in a quarter in a financial year from the seller and the seller carries on operations in Australia; and
(b) the levy payer does not hold an approval under clause 36‑4 for that year.
Note: For when mushroom spawn is purchased, see clause 36‑5.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the mushroom spawn? The seller
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the seller to substantiate the equivalent amount payable and paid by the seller in relation to the mushroom spawn
3 For how long must the seller keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the mushroom spawn is purchased
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
36‑3 Obligations of persons claiming levy exemption
(a) a person produces mushroom spawn in Australia in a financial year for use in the commercial production of Agaricus mushrooms in Australia by the person and the person considers that an exemption from levy applies; or
(b) a person purchases mushroom spawn in a financial year for use in the commercial production of Agaricus mushrooms in Australia and the person considers that an exemption from levy applies.
2 What must the records cover? The person must make records containing details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: For when mushroom spawn is purchased, see clause 36‑5.
36‑4 Application for alternative payment method—large producers or purchasers
(1) A person who produces or purchases mushroom spawn and who reasonably believes that the sum of the following will be 370,000 kilograms or more:
(a) the number of kilograms of mushroom spawn produced by the person in a financial year,
(b) the number of kilograms of mushroom spawn purchased by the person in that year;
may make an application to the Secretary, in the approved form, for an approval under this clause for that year. Any application must be made before the end of June in the previous financial year.
(2) The Secretary must, within 14 days after receiving the application, grant, or refuse to grant, the approval.
(3) If the Secretary does not make a decision within that 14‑day period, the Secretary is taken to have decided to refuse to grant the approval.
Continuation of approval
(4) If the person has an approval under this clause for a financial year and the person pays the levy for that year in accordance with this clause, the approval is taken to also apply for the next financial year.
Revocation of approval
(5) However, the Secretary may, in writing, revoke that approval before the end of the first calendar month in that next financial year in which levy is imposed on mushroom spawn where the person is liable to pay the levy.
(6) In making a decision on the application for an approval, or a decision under subclause (5) to revoke an approval, the Secretary must have regard to the following:
(a) any information that is available to the Secretary about the amount of mushroom spawn that the person is likely to produce or purchase in the financial year;
(b) the total amount of levy on mushroom spawn that was payable by the person for the previous financial year.
(7) Subclause (6) does not limit the matters to which the Secretary may have regard.
Notice of decision
(8) The Secretary must give the applicant for an approval:
(a) notice of the Secretary’s decision under subclause (2); and
(b) for a refusal decision—notice of the reasons for the refusal.
(9) The Secretary must give the holder of an approval:
(a) notice of the Secretary’s decision under subclause (5) to revoke the approval; and
(b) notice of the reasons for the revocation.
(10) For the purposes of paragraph 48(1)(f) of the Act, the following decisions are prescribed:
(a) a decision under subclause (2) or (3) of this clause to refuse to grant an approval;
(b) a decision under subclause (5) of this clause to revoke an approval.
(11) For the purposes of paragraph 48(3)(b) of the Act:
(a) for a decision under subclause (2) of this clause to refuse to grant an approval or a decision under subclause (5) of this clause to revoke an approval—the prescribed period is the period of 28 days beginning on the day on which the person was notified of the decision; or
(b) for a decision under subclause (3) of this clause to refuse to grant an approval—the prescribed period is the period of 28 days beginning on the day after the end of the 14‑day period referred to in that subclause.
36‑5 When is mushroom spawn purchased?
For the purpose of this Division, mushroom spawn is taken to be purchased when the first payment for the mushroom spawn is made, whether the payment represents the whole, or a part, of the purchase price for the mushroom spawn.
Division 37—Almonds
37‑1 Obligations of levy payers or charge payers
When almond levy due and payable
(a) levy imposed on almonds that are sold by the levy payer in a quarter in a financial year; or
(b) levy imposed on almonds that are processed by or for the levy payer in a quarter in a financial year;
Almond levy
1 For almonds sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For almonds processed for the levy payer, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
3 For almonds sold by retail sale, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
4 For almonds processed by the levy payer, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 37‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When almond export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on almonds that are exported from Australia in a quarter in a financial year, this table has effect.
Almond export charge
1 For almonds exported through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
2 For almonds exported other than through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 37‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on almonds, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for almonds sold by the levy payer by retail sale in the quarter—the levy payer;(b) for almonds processed in the quarter by the levy payer—the levy payer;(c) for almonds exported in the quarter other than through an exporting agent—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on almonds, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the almonds
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the almonds
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 37‑3.
37‑2 Obligations of collection agents
(a) levy is imposed on almonds that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on almonds that are processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on almonds that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the almonds? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the almonds
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the almonds are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
37‑3 Obligations of persons claiming levy or charge exemption
(a) almonds are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the almonds immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) almonds are harvested in Australia and in a financial year are exported from Australia and the person who exports the almonds considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 38—Apples and pears
38‑1 Obligations of levy payers or charge payers
When apple or pear levy due and payable
(a) levy imposed on apples or pears that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
(b) levy imposed on apples or pears that are processed by or for the levy payer in a calendar year; or
(c) levy imposed on apples or pears that are sold by the levy payer by retail sale in a calendar year;
Apple or pear levy
1 For apples or pears sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 38‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the calendar year under subclause 38‑2(3)—on the last day of February in the next calendar year
2 For apples or pears processed for the levy payer, when is the levy due and payable? On the last day of February in the next calendar year
3 For apples or pears sold by retail sale, when is the levy due and payable? On the last day of February in the next calendar year
4 For apples or pears processed by the levy payer, when is the levy due and payable? On the last day of February in the next calendar year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 38‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When apple or pear export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on apples or pears that are exported from Australia in a quarter in a calendar year, this table has effect.
Apple or pear export charge
1 For apples or pears exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 38‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the calendar year under subclause 38‑2(3)—on the last day of February in the next calendar year
2 For apples or pears exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 38‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on apples or pears, this table has effect.
1 Who must give a return for a quarter in a calendar year? For apples or pears exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2 Who must give a return for a calendar year? The following person:(a) for apples or pears sold by the levy payer by retail sale in the year—the levy payer;(b) for apples or pears processed in the year by the levy payer—the levy payer;(c) the charge payer for apples or pears who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 38‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on apples or pears, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the apples or pears
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the apples or pears
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 38‑3.
38‑2 Obligations of collection agents
(a) levy is imposed on apples or pears that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on apples or pears that are processed for the levy payer in a calendar year (the processing case); or
(c) charge is imposed on apples or pears that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the apples or pears? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 38‑5.
Note 2: Section 18 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the apples or pears
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the apples or pears are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
38‑3 Obligations of persons claiming levy or charge exemption
(a) apples or pears are harvested in Australia and in a calendar year are sold by, or processed by or for, the person who owns the apples or pears immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) apples or pears are harvested in Australia and in a calendar year are exported from Australia and the person who exports the apples or pears considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
38‑4 Process for obtaining exemption from giving quarterly returns—charge payers
(1) A person who is a charge payer for charge imposed on apples or pears that are exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to apples or pears and the calendar year will be less than $2,000.
38‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 38‑2(3), a person is not required to give returns for quarters in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on apples or pears where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to apples or pears and the calendar year will be less than $2,000.
Division 39—Avocados
39‑1 Obligations of levy payers or charge payers
When avocado levy due and payable
(a) levy imposed on avocados that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
(b) levy imposed on avocados that are processed by or for the levy payer in a quarter in a calendar year; or
(c) levy imposed on avocados that are sold by the levy payer by retail sale in a calendar year;
Avocado levy
1 For avocados sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 39‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the calendar year under subclause 39‑2(3)—on the last day of February in the next calendar year
2 For avocados processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 39‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the calendar year under subclause 39‑2(3)—on the last day of February in the next calendar year
3 For avocados sold by retail sale, when is the levy due and payable? On the last day of February in the next calendar year
4 For avocados sold to a consumer at a wholesale produce market, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
5 For avocados processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 39‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When avocado export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on avocados that are exported from Australia in a quarter in a calendar year, this table has effect.
Avocado export charge
1 For avocados exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 39‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the calendar year under subclause 39‑2(3)—on the last day of February in the next calendar year
2 For avocados exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 39‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on avocados, this table has effect.
1 Who must give a return for a quarter in a calendar year? The following person:(a) for avocados sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer;(b) for avocados processed in the quarter by the levy payer—the levy payer;(c) for avocados exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a calendar year? The following person:(a) for avocados sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for avocados who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 39‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on avocados, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the avocados
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the avocados
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 39‑3.
39‑2 Obligations of collection agents
(a) levy is imposed on avocados that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on avocados that are processed for the levy payer in a quarter in a calendar year (the processing case); or
(c) charge is imposed on avocados that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the avocados? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 39‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the avocados
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the avocados are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
39‑3 Obligations of persons claiming levy or charge exemption
(a) avocados are harvested in Australia and in a calendar year are sold by, or processed by or for, the person who owns the avocados immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) avocados are harvested in Australia and in a calendar year are exported from Australia and the person who exports the avocados considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
39‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on avocados that are sold by the levy payer in a calendar year to a consumer at a wholesale produce market; or
(b) is a levy payer for levy imposed on avocados that are processed by the levy payer in a calendar year; or
(c) is a charge payer for charge imposed on avocados that are exported in a calendar year other than through an exporting agent;
(d) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(e) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and
(f) the Secretary grants the exemption under section 10.
(2) The person may apply only if the person reasonably believes that the total quantity of avocados in relation to which the person will pay, or will be likely to pay, levy or charge or both for the calendar year will be less than 36 tonnes.
39‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 39‑2(3), a person is not required to give returns for quarters in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on avocados where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total quantity of avocados in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 36 tonnes.
Division 40—Bananas
40‑1 Obligations of levy payers
When banana levy due and payable
(a) levy imposed on bananas that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on bananas that are sold by the levy payer by retail sale in a financial year;
Banana levy
1 For bananas sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 40‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 40‑2(3)—on 31 August in the next financial year
2 For bananas sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
3 For bananas sold to a consumer at a wholesale produce market, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (2)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 40‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on bananas, this table has effect.
1 Who must give a return for a quarter in a financial year? For bananas sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer, unless the levy payer has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The following person:(a) for bananas sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer for bananas who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 40‑4.
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on bananas, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the bananas
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 40‑3.
40‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if levy is imposed on bananas that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the bananas? The liable collection agent
2 When is the equivalent amount due and payable? (a) if the liable collection agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The liable collection agent, unless the agent has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The liable collection agent if the agent has an exemption from giving returns for quarters in the financial year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 40‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the agent to substantiate the equivalent amount payable and paid by the agent in relation to the bananas
3 For how long must the agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the bananas are sold
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
40‑3 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if bananas are harvested in Australia and in a financial year are sold by the person who owns the bananas immediately after they are harvested and the person considers that an exemption from levy applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
40‑4 Process for obtaining exemption from giving quarterly returns—levy payers
(1) A person who is a levy payer for levy imposed on bananas that are sold by the person in a financial year to a consumer at a wholesale produce market is not required to give returns for quarters in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to bananas and the financial year will be less than $500.
40‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 40‑2(3), the person who is the liable collection agent is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy is imposed on bananas where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to bananas and the financial year will be less than $500.
Division 41—Cherries
41‑1 Obligations of levy payers or charge payers
When cherry levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on cherries that are sold by the levy payer in a period of 12 months beginning on 1 April, this table has effect.
Cherry levy
1 For cherries sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On 30 April in the next period of 12 months beginning on 1 April
2 For cherries sold by retail sale, when is the levy due and payable? On 30 April in the next period of 12 months beginning on 1 April
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 41‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When cherry export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on cherries that are exported from Australia in a period of 12 months beginning on 1 April, this table has effect.
Cherry export charge
1 For cherries exported through an exporting agent, when is the charge due and payable? On 30 April in the next period of 12 months beginning on 1 April
2 For cherries exported other than through an exporting agent, when is the charge due and payable? On 30 April in the next period of 12 months beginning on 1 April
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 41‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on cherries, this table has effect.
1 Who must give a return for a period of 12 months beginning on 1 April? The following person:(a) for cherries sold by the levy payer by retail sale in the period—the levy payer;(b) for cherries exported in the period other than through an exporting agent—the charge payer
2 When must the return be given? Before the end of April in the next period of 12 months beginning on 1 April
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on cherries, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the cherries
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the cherries
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 April in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 41‑3.
41‑2 Obligations of collection agents
(a) levy is imposed on cherries that are sold by the levy payer in a period of 12 months beginning on 1 April to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed on cherries that are exported from Australia in a period of 12 months beginning on 1 April through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the cherries? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? On 30 April in the next period of 12 months beginning on 1 April
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the 12‑month period? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When must the return be given? Before the end of April in the next period of 12 months beginning on 1 April
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the cherries
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period in which the cherries are sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
41‑3 Obligations of persons claiming levy or charge exemption
(a) cherries are harvested in Australia and in a period of 12 months beginning on 1 April are sold by the person who owns the cherries immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) cherries are harvested in Australia and in a period of 12 months beginning on 1 April are exported from Australia and the person who exports the cherries considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 42—Chestnuts
42‑1 Obligations of levy payers or charge payers
When chestnut levy due and payable
(a) levy imposed on chestnuts that are sold by the levy payer in a quarter in a financial year; or
(b) levy imposed on chestnuts that are processed by or for the levy payer in a quarter in a financial year;
Chestnut levy
1 For chestnuts sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 42‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 42‑2(3)—on 31 August in the next financial year
2 For chestnuts processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 42‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the financial year under subclause 42‑2(3)—on 31 August in the next financial year
3 For chestnuts sold by retail sale, when is the levy due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
4 For chestnuts processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (4)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 42‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) The threshold quarter in a financial year, for a levy payer, is the first quarter in that year at the end of which the total quantity of chestnuts that are sold by the levy payer by retail sale in that year is more than 500 kg.
When chestnut export charge due and payable
(3) For the purposes of section 8 of the Act, for charge imposed on chestnuts that are exported from Australia in a quarter in a financial year, this table has effect.
Chestnut export charge
1 For chestnuts exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 42‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 42‑2(3)—on 31 August in the next financial year
2 For chestnuts exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (4)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 42‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on chestnuts, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for chestnuts sold by the levy payer by retail sale in the threshold quarter in the year or in a later quarter in the year—the levy payer;(b) for chestnuts processed in the quarter by the levy payer—the levy payer;(c) for chestnuts exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The levy payer or charge payer for chestnuts who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 42‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on chestnuts, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the chestnuts
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the chestnuts
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 42‑3.
42‑2 Obligations of collection agents
(a) levy is imposed on chestnuts that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on chestnuts that are processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on chestnuts that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the chestnuts? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 42‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the chestnuts
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the chestnuts are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
42‑3 Obligations of persons claiming levy or charge exemption
(a) chestnuts are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the chestnuts immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) chestnuts are harvested in Australia and in a financial year are exported from Australia and the person who exports the chestnuts considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
42‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on chestnuts that are sold by the levy payer by retail sale in a financial year; or
(b) is a levy payer for levy imposed on chestnuts that are processed by the levy payer in a financial year; or
(c) is a charge payer for charge imposed on chestnuts that are exported in a financial year other than through an exporting agent;
(d) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(e) either:
(i) if paragraph (a) applies—the person applies before the end of the threshold quarter in the year; or
(ii) if paragraph (b) or (c) applies—the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and
(f) the Secretary grants the exemption under section 10.
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to chestnuts and the financial year will be less than $500.
42‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 42‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on chestnuts where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to chestnuts and the financial year will be less than $500.
Division 43—Citrus
43‑1 Obligations of levy payers or charge payers
When citrus levy due and payable
(a) levy imposed on citrus that is sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
(b) levy imposed on citrus that is processed for the levy payer in a calendar year; or
(c) levy imposed on citrus that is sold by the levy payer by retail sale in a calendar year; or
(d) levy imposed on citrus that is processed by the levy payer in a calendar year;
Citrus levy
1 For citrus sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 43‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the calendar year under subclause 43‑2(3)—on the last day of February in the next calendar year
2 For citrus processed for the levy payer, when is the levy due and payable? On the last day of February in the next calendar year
3 For citrus sold by retail sale, when is the levy due and payable? On the last day of February in the next calendar year
4 For citrus processed by the levy payer, when is the levy due and payable? On the last day of February in the next calendar year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 43‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When citrus export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on citrus that is exported from Australia in a quarter in a calendar year, this table has effect.
Citrus export charge
1 For citrus exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 43‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the calendar year under subclause 43‑2(3)—on the last day of February in the next calendar year
2 For citrus exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 43‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on citrus, this table has effect.
1 Who must give a return for a quarter in a calendar year? For citrus exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2 Who must give a return for a calendar year? The following person:(a) for citrus sold by the levy payer by retail sale in the year—the levy payer;(b) for citrus processed in the year by the levy payer—the levy payer;(c) the charge payer for citrus who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 43‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on citrus, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the citrus
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the citrus
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 43‑3.
43‑2 Obligations of collection agents
(a) levy is imposed on citrus that is sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on citrus that is processed for the levy payer in a calendar year (the processing case); or
(c) charge is imposed on citrus that is exported from Australia in a quarter in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the citrus? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 43‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the citrus
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the citrus is sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
43‑3 Obligations of persons claiming levy or charge exemption
(a) citrus is harvested in Australia and in a calendar year is sold by, or processed by or for, the person who owns the citrus immediately after it is harvested and the person considers that an exemption from levy applies; or
(b) citrus is harvested in Australia and in a calendar year is exported from Australia and the person who exports the citrus considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
43‑4 Process for obtaining exemption from giving quarterly returns—charge payers
(1) A person who is a charge payer for charge imposed on citrus that is exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to citrus and the calendar year will be less than $1,000.
43‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 43‑2(3), a person is not required to give returns for quarters in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on citrus where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to citrus and the calendar year will be less than $1,000.
Division 44—Custard apples
44‑1 Obligations of levy payers or charge payers
When custard apple levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on custard apples that are sold by the levy payer in a quarter in a calendar year, this table has effect.
Custard apple levy
1 For custard apples sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 44‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the calendar year under subclause 44‑2(3)—on the last day of February in the next calendar year
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 44‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When custard apple export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on custard apples that are exported from Australia in a quarter in a calendar year, this table has effect.
Custard apple export charge
1 For custard apples exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 44‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the calendar year under subclause 44‑2(3)—on the last day of February in the next calendar year
2 For custard apples exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 44‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on custard apples, this table has effect.
1 Who must give a return for a quarter in a calendar year? For custard apples exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2 Who must give a return for a calendar year? The charge payer for custard apples who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 44‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on custard apples, this table has effect.
2 What must the levy payer’s records cover? The records must contain details of the transaction involving the liable collection agent (including that agent’s contact details)
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the custard apples
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 44‑3.
44‑2 Obligations of collection agents
(a) levy is imposed on custard apples that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed on custard apples that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the custard apples? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 44‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the custard apples
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the custard apples are sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
44‑3 Obligations of persons claiming levy or charge exemption
(a) custard apples are harvested in Australia and in a calendar year are sold by the person who owns the custard apples immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) custard apples are harvested in Australia and in a calendar year are exported from Australia and the person who exports the custard apples considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
44‑4 Process for obtaining exemption from giving quarterly returns—charge payers
(1) A person who is a charge payer for charge imposed on custard apples that are exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to custard apples and the calendar year will be less than $500.
44‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 44‑2(3), a person is not required to give returns for quarters in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on custard apples where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to custard apples and the calendar year will be less than $500.
Division 45—Dried tree fruit
45‑1 Obligations of levy payers
When dried tree fruit levy due and payable
(a) levy imposed on dried tree fruit that is delivered to a packing house in a period of 12 months beginning on 1 October; or
(b) levy imposed on dried tree fruit, where the tree fruit is dried at a packing house in a period of 12 months beginning on 1 October; or
(c) levy imposed on dried tree fruit that is sold by the levy payer in a period of 12 months beginning on 1 October; or
(d) levy imposed on dried tree fruit that is used by the levy payer in a period of 12 months beginning on 1 October in the production of other goods;
Dried tree fruit levy
1 For dried tree fruit that is delivered to a packing house, when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
2 For dried tree fruit, where the tree fruit is dried at a packing house, when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
3 For dried tree fruit sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
4 For dried tree fruit sold by retail sale, when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
5 For dried tree fruit used by the levy payer in the production of other goods, when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
Note 1: For items 1, 2 and 3, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 45‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on dried tree fruit, this table has effect.
1 Who must give a return for a period of 12 months beginning on 1 October? The following person:(a) for dried tree fruit sold by the levy payer by retail sale in the period—the levy payer;(b) for dried tree fruit used by the levy payer in the period in the production of other goods—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on dried tree fruit, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the dried tree fruit
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 October in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 45‑3.
45‑2 Obligations of collection agents
(a) levy is imposed on dried tree fruit that in a period of 12 months beginning on 1 October is delivered to a packing house by or on behalf of the levy payer (the delivery case); or
(b) levy is imposed on dried tree fruit, where the tree fruit is dried at a packing house in a period of 12 months beginning on 1 October (the processing case); or
(c) levy is imposed on dried tree fruit that is sold by the levy payer in a period of 12 months beginning on 1 October to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the dried tree fruit? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case
2 When is the equivalent amount due and payable? On 30 November in the next period of 12 months beginning on 1 October
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the 12‑month period? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the dried tree fruit
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period in which:(a) the dried tree fruit is delivered to the packing house; or(b) the tree fruit is dried at the packing house; or(c) the dried tree fruit is sold
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
45‑3 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if tree fruit is harvested in Australia and one of the following applies:
(a) the tree fruit is dried in Australia outside a packing house and the dried tree fruit is delivered to a packing house in Australia in a period of 12 months beginning on 1 October by or on behalf of the person who owns the tree fruit immediately after it is harvested;
(b) the tree fruit is delivered to a packing house in Australia by or on behalf of that person and dried at the packing house in a period of 12 months beginning on 1 October;
(c) the tree fruit is dried in Australia and the dried tree fruit is sold by that person in a period of 12 months beginning on 1 October;
(d) the tree fruit is dried in Australia and the dried tree fruit is used in Australia by that person in a period of 12 months beginning on 1 October in the production of other goods;
and that person considers that an exemption from levy applies.
1 Who must make and keep records? That person
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must that person keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 46—Ginger
46‑1 Obligations of levy payers
When ginger levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on ginger that is sold by the levy payer in a quarter in a financial year, this table has effect.
Ginger levy
1 For ginger (other than seed ginger) sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 46‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 46‑2(3)—on 31 August in the next financial year
2 For seed ginger sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On 31 August in the next financial year
3 For ginger sold to a consumer at a wholesale produce market, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (2)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 46‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 2: For item 2, most business purchasers of seed ginger will be other ginger growers. The ginger grower selling the seed ginger is required to pay the levy and give a return.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on ginger, this table has effect.
1 Who must give a return for a quarter in a financial year? For ginger sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer, unless the levy payer has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The following person:(a) for seed ginger sold by the levy payer in the year to a business purchaser (whether directly or through a selling agent or buying agent or both)—the levy payer;(b) the levy payer for ginger who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 46‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on ginger, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the ginger
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 46‑3.
46‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if levy is imposed on ginger (other than seed ginger) that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the ginger? The liable collection agent
2 When is the equivalent amount due and payable? (a) if the liable collection agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The liable collection agent, unless the agent has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The liable collection agent if the agent has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 46‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the agent to substantiate the equivalent amount payable and paid by the agent in relation to the ginger
3 For how long must the agent keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ginger is sold
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
46‑3 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if ginger is grown in Australia and in a financial year is sold by the grower and the grower considers that an exemption from levy applies.
1 Who must make and keep records? The grower
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the grower keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
46‑4 Process for obtaining exemption from giving quarterly returns—levy payers
(1) A person who is a levy payer for levy imposed on ginger that is sold by the person in a financial year to a consumer at a wholesale produce market is not required to give returns for quarters in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to ginger and the financial year will be less than $200.
46‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 46‑2(3), the person who is the liable collection agent is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy is imposed on ginger where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to ginger and the financial year will be less than $200.
Division 47—Lychees
47‑1 Obligations of levy payers or charge payers
When lychee levy due and payable
(a) levy imposed on lychees that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on lychees that are processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on lychees that are sold by the levy payer by retail sale in a financial year;
Lychee levy
1 For lychees sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For lychees processed for the levy payer, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
3 For lychees sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For lychees sold to a consumer at a wholesale produce market, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
5 For lychees processed by the levy payer, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 47‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When lychee export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on lychees that are exported from Australia in a quarter in a financial year, this table has effect.
Lychee export charge
1 For lychees exported through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
2 For lychees exported other than through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 47‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on lychees, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for lychees sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer;(b) for lychees processed in the quarter by the levy payer—the levy payer;(c) for lychees exported in the quarter other than through an exporting agent—the charge payer
2 Who must give a return for a financial year? For lychees sold by the levy payer by retail sale in the year—the levy payer
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on lychees, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the lychees
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the lychees.
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 47‑3.
47‑2 Obligations of collection agents
(a) levy is imposed on lychees that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on lychees that are processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on lychees that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the lychees? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the lychees
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the lychees are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
47‑3 Obligations of persons claiming levy or charge exemption
(a) lychees are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the lychees immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) lychees are harvested in Australia and in a financial year are exported from Australia and the person who exports the lychees considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 48—Macadamia nuts
48‑1 Obligations of levy payers or charge payers
When macadamia nut levy due and payable
(a) levy imposed on macadamias in shell or macadamia dried kernels that are sold by the levy payer in a calendar month in a calendar year; or
(b) levy imposed on macadamia dried kernels that are processed by or for the levy payer in a calendar month in a calendar year;
Macadamia nut levy
1 For macadamias in shell or macadamia dried kernels sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
2 For macadamia dried kernels processed for the levy payer, when is the levy due and payable? (a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
3 For macadamias in shell or macadamia dried kernels sold by retail sale, when is the levy due and payable? (a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
4 For macadamia dried kernels processed by the levy payer, when is the levy due and payable? (a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
Note 1: For the definition of threshold calendar month, see subclause (3).
Note 2: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 48‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When macadamia nut export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on macadamias in shell or macadamia dried kernels that are exported from Australia in a calendar month in a calendar year, this table has effect.
Macadamia nut export charge
1 For macadamias in shell or macadamia dried kernels exported through an exporting agent, when is the charge due and payable? (a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
2 For macadamias in shell or macadamia dried kernels exported other than through an exporting agent, when is the charge due and payable? (a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
Note 1: For the definition of threshold calendar month, see subclause (3).
Note 2: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 48‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
Threshold calendar month
(3) The threshold calendar month in a calendar year, for a person who is a levy payer or charge payer, is the first calendar month in that year at the end of which the sum of the following amounts that the person is liable to pay in relation to that year is $120 or more:
(a) levy under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (macadamia nut levy);
(b) charge under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (macadamia nut export charge).
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on macadamias in shell or macadamia dried kernels, this table has effect.
1 Who must give a return for a calendar month in a calendar year? The following person:(a) for macadamias in shell or macadamia dried kernels sold by the levy payer by retail sale in the threshold calendar month in the year or in a later calendar month in the year—the levy payer;(b) for macadamia dried kernels processed by the levy payer in the threshold calendar month in the year or in a later calendar month in the year—the levy payer;(c) for macadamias in shell or macadamia dried kernels exported in the threshold calendar month in the year or in a later calendar month in the year other than through an exporting agent—the charge payer
2 When must the return be given? Before the end of the second calendar month after the end of the threshold calendar month or the later calendar month
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on macadamias in shell or macadamia dried kernels, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the macadamias in shell or macadamia dried kernels
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the macadamias in shell or macadamia dried kernels
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 48‑3.
48‑2 Obligations of collection agents
(a) levy is imposed on macadamias in shell or macadamia dried kernels that are sold by the levy payer in a calendar month in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on macadamia dried kernels that are processed for the levy payer in a calendar month in a calendar year (the processing case); or
(c) charge is imposed on macadamias in shell or macadamia dried kernels that are exported from Australia in a calendar month in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the macadamias in shell or macadamia dried kernels? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the calendar month is the threshold calendar month in the calendar year for the levy payer or charge payer or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or(b) if the calendar month is later than the threshold calendar month in the calendar year for the levy payer or charge payer—on the last day of the second calendar month after the end of the later calendar month
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
Note 2: For the definition of threshold calendar month, see subclause 48‑1(3).
1 Who must give a return for the calendar month? The following person:(a) the liable collection agent in the sale case, where the calendar month is the threshold calendar month in the calendar year for the levy payer or a later calendar month in the year;(b) the person who carried out the processing in the processing case, where the calendar month is the threshold calendar month in the calendar year for the levy payer or a later calendar month in the year;(c) the exporting agent in the export case, where the calendar month is the threshold calendar month in the calendar year for the charge payer or a later calendar month in the year
2 When must the return be given? Before the end of the second calendar month after the end of the threshold calendar month or later calendar month
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the macadamias in shell or macadamia dried kernels
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the macadamias in shell or macadamia dried kernels are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
48‑3 Obligations of persons claiming levy or charge exemption
(a) macadamia nuts are harvested in Australia and in a calendar year the macadamias in shell or macadamia dried kernels are sold by the person who owns the macadamia nuts immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) macadamia nuts are harvested in Australia and in a calendar year the macadamia dried kernels are processed by or for the person who owns the macadamia nuts immediately after they are harvested and the person considers that an exemption from levy applies; or
(c) macadamia nuts are harvested in Australia and in a calendar year the macadamias in shell or macadamia dried kernels are exported from Australia and the person who exports the macadamias in shell or macadamia dried kernels considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 49—Mangoes
49‑1 Obligations of levy payers or charge payers
When mango levy due and payable
(a) levy imposed on mangoes that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on mangoes that are sold by the levy payer by retail sale in a financial year;
Mango levy
1 For mangoes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For mangoes sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
3 For mangoes sold to a consumer at a wholesale produce market, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 49‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When mango export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on mangoes that are exported from Australia in a quarter in a financial year, this table has effect.
Mango export charge
1 For mangoes exported through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
2 For mangoes exported other than through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 49‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on mangoes, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for mangoes sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer;(b) for mangoes exported in the quarter other than through an exporting agent—the charge payer
2 Who must give a return for a financial year? For mangoes sold by the levy payer by retail sale in the year—the levy payer
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on mangoes, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the mangoes
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the mangoes
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 49‑3.
49‑2 Obligations of collection agents
(a) levy is imposed on mangoes that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed on mangoes that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the mangoes? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the mangoes
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the mangoes are sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
49‑3 Obligations of persons claiming levy or charge exemption
(a) mangoes are harvested in Australia and in a financial year are sold by the person who owns the mangoes immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) mangoes are harvested in Australia and in a financial year are exported from Australia and the person who exports the mangoes considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 50—Melons
50‑1 Obligations of levy payers or charge payers
When melon levy due and payable
(a) levy imposed on melons that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on melons that are processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on melons that are sold by the levy payer by retail sale in a financial year;
Melon levy
1 For melons sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 50‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 50‑2(3)—on 31 August in the next financial year
2 For melons processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 50‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the financial year under subclause 50‑2(3)—on 31 August in the next financial year
3 For melons sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For melons processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (4)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 50‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When melon export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on melons that are exported from Australia in a quarter in a financial year, this table has effect.
Melon export charge
1 For melons exported through an exporting agent, when is the charge due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if that agent must give a return for the threshold quarter under subclause 50‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if that agent must give a return for the financial year under subclause 50‑2(3)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if that agent must give a return for the later quarter under subclause 50‑2(3)—on the last day of the first calendar month after the end of the later quarter; or(ii) if that agent must give a return for the financial year under subclause 50‑2(3)—on 31 August in the next financial year
2 For melons exported other than through an exporting agent, when is the charge due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 50‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) The threshold quarter in a financial year, for a charge payer, is the first quarter in that year at the end of which the total quantity of melons that the charge payer has exported from Australia in that year is 20 tonnes or more.
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on melons, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for melons processed in the quarter by the levy payer—the levy payer;(b) for melons exported in the threshold quarter in the year or in a later quarter in the year other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The following person:(a) for melons sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for melons who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 50‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on melons, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the melons
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the melons
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 50‑3.
50‑2 Obligations of collection agents
(a) levy is imposed on melons that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on melons that are processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on melons that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the melons? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) in the sale case:(i) if the liable collection agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(ii) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or(b) in the processing case:(i) if the person who carried out the processing must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(ii) if the person who carried out the processing must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or(c) in the export case where the quarter is the threshold quarter in the financial year for the charge payer or any earlier quarter in the year:(i) if the exporting agent must give a return for the threshold quarter under subclause (3)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the exporting agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or(d) in the export case where the quarter is later than the threshold quarter in the financial year for the charge payer:(i) if the exporting agent must give a return for the later quarter under subclause (3)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the exporting agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
Note 2: For the definition of threshold quarter, see subclause 50‑1(3).
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case, where the quarter is the threshold quarter in the financial year for the charge payer or a later quarter in the year;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 50‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the melons
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the melons are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
50‑3 Obligations of persons claiming levy or charge exemption
(a) melons are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the melons immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) melons are harvested in Australia and in a financial year are exported from Australia and the person who exports the melons considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
50‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on melons that are processed by the levy payer in a financial year; or
(b) is a charge payer for charge imposed on melons that are exported in a financial year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(d) either:
(i) if paragraph (a) applies—the person applies before the end of the first quarter in the year in which such levy is imposed; or
(ii) if paragraph (b) applies—the person applies before the end of the threshold quarter in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to melons and the financial year will be less than $500.
50‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 50‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of:
(i) if the person is the liable collection agent in the sale case or the person who carried out the processing in the processing case—the first quarter in the year in which levy is imposed on melons where the person is liable to pay an equivalent amount; or
(ii) if the person is the exporting agent in the export case—the first threshold quarter in the year for a charge payer where, in respect of the melons being exported, the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to melons and the financial year will be less than $500.
Division 51—Nashi
51‑1 Obligations of levy payers or charge payers
When nashi levy due and payable
(a) levy imposed on nashi that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
(b) levy imposed on nashi that are processed by or for the levy payer in a quarter in a calendar year; or
(c) levy imposed on nashi that are sold by the levy payer by retail sale in a calendar year;
Nashi levy
1 For nashi sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 51‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the calendar year under subclause 51‑2(3)—on the last day of February in the next calendar year
2 For nashi processed for the levy payer, when is the levy due and payable? On the last day of February in the next calendar year
3 For nashi sold by retail sale, when is the levy due and payable? On the last day of February in the next calendar year
4 For nashi processed by the levy payer, when is the levy due and payable? On the last day of February in the next calendar year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 51‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When nashi export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on nashi that are exported from Australia in a quarter in a calendar year, this table has effect.
Nashi export charge
1 For nashi exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 51‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the calendar year under subclause 51‑2(3)—on the last day of February in the next calendar year
2 For nashi exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 51‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on nashi, this table has effect.
1 Who must give a return for a quarter in a calendar year? For nashi exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2 Who must give a return for a calendar year? The following person:(a) for nashi sold by the levy payer by retail sale in the year—the levy payer;(b) for nashi processed in the year by the levy payer—the levy payer;(c) the charge payer for nashi who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 51‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on nashi, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the nashi
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the nashi
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 51‑3.
51‑2 Obligations of collection agents
(a) levy is imposed on nashi that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on nashi that are processed for the levy payer in a calendar year (the processing case); or
(c) charge is imposed on nashi that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the nashi? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 51‑5.
Note 2: Section 18 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the nashi
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the nashi are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
51‑3 Obligations of persons claiming levy or charge exemption
(a) nashi are harvested in Australia and in a calendar year are sold by, or processed by or for, the person who owns the nashi immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) nashi are harvested in Australia and in a calendar year are exported from Australia and the person who exports the nashi considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
51‑4 Process for obtaining exemption from giving quarterly returns—charge payers
(1) A person who is a charge payer for charge imposed on nashi that are exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to nashi and the calendar year will be less than $1,000.
51‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 51‑2(3), a person is not required to give returns for quarters in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on nashi where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to nashi and the calendar year will be less than $1,000.
51‑6 Application provisions
(1) This Division applies in relation to levy imposed by clause 51‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on nashi only if the rate of the levy on nashi is greater than nil.
(2) This Division applies in relation to charge imposed by clause 51‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on nashi only if the rate of the charge on nashi is greater than nil.
Division 52—Olives
52‑1 Obligations of levy payers
When olive levy due and payable
(a) levy imposed on olives that are sold by the levy payer in a period of 12 months beginning on 1 October; or
(b) levy imposed on olives that are processed by or for the levy payer in a period of 12 months beginning on 1 October;
Olive levy
1 For olives sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On 31 October in the next period of 12 months beginning on 1 October
2 For olives processed for the levy payer, when is the levy due and payable? On 31 October in the next period of 12 months beginning on 1 October
3 For olives sold by retail sale, when is the levy due and payable? On 31 October in the next period of 12 months beginning on 1 October
4 For olives processed by the levy payer, when is the levy due and payable? On 31 October in the next period of 12 months beginning on 1 October
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 52‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on olives, this table has effect.
1 Who must give a return for a period of 12 months beginning on 1 October? The following person:(a) for olives sold by the levy payer by retail sale in the period—the levy payer;(b) for olives processed in the period by the levy payer—the levy payer
2 When must the return be given? Before the end of October in the next period of 12 months beginning on 1 October
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on olives, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the olives
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 October in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 52‑3.
52‑2 Obligations of collection agents
(a) levy is imposed on olives that are sold by the levy payer in a period of 12 months beginning on 1 October to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on olives that are processed for the levy payer in a period of 12 months beginning on 1 October (the processing case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the olives? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case
2 When is the equivalent amount due and payable? On 31 October in the next period of 12 months beginning on 1 October
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the 12‑month period? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case
2 When must the return be given? Before the end of October in the next period of 12 months beginning on 1 October
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the olives
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period in which the olives are sold or processed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
52‑3 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if olives are grown in Australia and in a period of 12 months beginning on 1 October are sold by, or processed by or for, the grower and the grower considers that an exemption from levy applies.
1 Who must make and keep records? The grower
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the grower keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 53—Onions
53‑1 Obligations of levy payers or charge payers
When onion levy due and payable
(a) levy imposed on onions that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
(b) levy imposed on onions that are processed by or for the levy payer in a quarter in a calendar year; or
(c) levy imposed on onions that are sold by the levy payer by retail sale in a calendar year;
Onion levy
1 For onions sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 53‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the calendar year under subclause 53‑2(3)—on the last day of February in the next calendar year
2 For onions processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 53‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the calendar year under subclause 53‑2(3)—on the last day of February in the next calendar year
3 For onions sold by retail sale, when is the levy due and payable? On the last day of February in the next calendar year
4 For onions processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 53‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When onion export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on onions that are exported from Australia in a quarter in a calendar year, this table has effect.
Onion export charge
1 For onions exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 53‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the calendar year under subclause 53‑2(3)—on the last day of February in the next calendar year
2 For onions exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 53‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on onions, this table has effect.
1 Who must give a return for a quarter in a calendar year? The following person:(a) for onions processed in the quarter by the levy payer—the levy payer;(b) for onions exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a calendar year? The following person:(a) for onions sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for onions who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 53‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on onions, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the onions
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the onions
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 53‑3.
53‑2 Obligations of collection agents
(a) levy is imposed on onions that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on onions that are processed for the levy payer in a quarter in a calendar year (the processing case); or
(c) charge is imposed on onions that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the onions? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the calendar year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 53‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the onions
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the onions are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
53‑3 Obligations of persons claiming levy or charge exemption
(a) onions are harvested in Australia and in a calendar year are sold by, or processed by or for, the person who owns the onions immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) onions are harvested in Australia and in a calendar year are exported from Australia and the person who exports the onions considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
53‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on onions that are processed by the levy payer in a calendar year; or
(b) is a charge payer for charge imposed on onions that are exported in a calendar year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the total quantity of onions in relation to which the person will pay, or will be likely to pay, levy or charge or both for the calendar year will be less than 1,250 tonnes.
53‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 53‑2(3), a person is not required to give returns for quarters in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on onions where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total quantity of onions in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 1,250 tonnes.
Division 54—Papaya
54‑1 Obligations of levy payers or charge payers
When papaya levy due and payable
(a) levy imposed on papaya that is sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on papaya that is processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on papaya that is sold by the levy payer by retail sale in a financial year;
Papaya levy
1 For papaya sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For papaya processed for the levy payer, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
3 For papaya sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For papaya sold to a consumer at a wholesale produce market, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
5 For papaya processed by the levy payer, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 54‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When papaya export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on papaya that is exported from Australia in a quarter in a financial year, this table has effect.
Papaya export charge
1 For papaya exported through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
2 For papaya exported other than through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 54‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on papaya, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for papaya sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer;(b) for papaya processed in the quarter by the levy payer—the levy payer;(c) for papaya exported in the quarter other than through an exporting agent—the charge payer
2 Who must give a return for a financial year? For papaya sold by the levy payer by retail sale in the year—the levy payer
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on papaya, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the papaya
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the papaya
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 54‑3.
54‑2 Obligations of collection agents
(a) levy is imposed on papaya that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on papaya that is processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on papaya that is exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the papaya? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the papaya
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the papaya is sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
54‑3 Obligations of persons claiming levy or charge exemption
(a) papaya is harvested in Australia and in a financial year is sold by, or processed by or for, the person who owns the papaya immediately after it is harvested and the person considers that an exemption from levy applies; or
(b) papaya is harvested in Australia and in a financial year is exported from Australia and the person who exports the papaya considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 55—Passionfruit
55‑1 Obligations of levy payers or charge payers
When passionfruit levy due and payable
(a) levy imposed on passionfruit that is sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on passionfruit that is processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on passionfruit that is sold by the levy payer by retail sale in a financial year;
Passionfruit levy
1 For passionfruit sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 55‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 55‑2(3)—on 31 August in the next financial year
2 For passionfruit processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 55‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the financial year under subclause 55‑2(3)—on 31 August in the next financial year
3 For passionfruit sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For passionfruit processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 55‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When passionfruit export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on passionfruit that is exported from Australia in a quarter in a financial year, this table has effect.
Passionfruit export charge
1 For passionfruit exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 55‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 55‑2(3)—on 31 August in the next financial year
2 For passionfruit exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 55‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on passionfruit, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for passionfruit processed in the quarter by the levy payer—the levy payer;(b) for passionfruit exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The following person:(a) for passionfruit sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for passionfruit who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 55‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on passionfruit, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the passionfruit
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the passionfruit
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 55‑3.
55‑2 Obligations of collection agents
(a) levy is imposed on passionfruit that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on passionfruit that is processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on passionfruit that is exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the passionfruit? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 55‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the passionfruit
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the passionfruit is sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
55‑3 Obligations of persons claiming levy or charge exemption
(a) passionfruit is harvested in Australia and in a financial year is sold by, or processed by or for, the person who owns the passionfruit immediately after it is harvested and the person considers that an exemption from levy applies; or
(b) passionfruit is harvested in Australia and in a financial year is exported from Australia and the person who exports the passionfruit considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
55‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on passionfruit that is processed by the levy payer in a financial year; or
(b) is a charge payer for charge imposed on passionfruit that is exported in a financial year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to passionfruit and the financial year will be less than $500.
55‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 55‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on passionfruit where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to passionfruit and the financial year will be less than $500.
Division 56—Persimmons
56‑1 Obligations of levy payers or charge payers
When persimmon levy due and payable
(a) levy imposed on persimmons that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on persimmons that are processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on persimmons that are sold by the levy payer by retail sale in a financial year;
Persimmon levy
1 For persimmons sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For persimmons processed for the levy payer, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
3 For persimmons sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For persimmons sold to a consumer at a wholesale produce market, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
5 For persimmons processed by the levy payer, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 56‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When persimmon export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on persimmons that are exported from Australia in a quarter in a financial year, this table has effect.
Persimmon export charge
1 For persimmons exported through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
2 For persimmons exported other than through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 56‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on persimmons, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for persimmons sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer;(b) for persimmons processed in the quarter by the levy payer—the levy payer;(c) for persimmons exported in the quarter other than through an exporting agent—the charge payer
2 Who must give a return for a financial year? For persimmons sold by the levy payer by retail sale in the year—the levy payer
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on persimmons, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the persimmons
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the persimmons
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 56‑3.
56‑2 Obligations of collection agents
(a) levy is imposed on persimmons that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on persimmons that are processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on persimmons that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the persimmons? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the persimmons
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the persimmons are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
56‑3 Obligations of persons claiming levy or charge exemption
(a) persimmons are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the persimmons immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) persimmons are harvested in Australia and in a financial year are exported from Australia and the person who exports the persimmons considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 57—Pineapples
57‑1 Obligations of levy payers or charge payers
When pineapple levy due and payable
(a) levy imposed on pineapples that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on pineapples that are processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on pineapples that are sold by the levy payer by retail sale in a financial year;
Pineapple levy
1 For pineapples sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 57‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 57‑2(3)—on 31 August in the next financial year
2 For pineapples processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 57‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the financial year under subclause 57‑2(3)—on 31 August in the next financial year
3 For pineapples sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For pineapples sold to a consumer at a wholesale produce market, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
5 For pineapples processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 57‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When pineapple export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on pineapples that are exported from Australia in a quarter in a financial year, this table has effect.
Pineapple export charge
1 For pineapples exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 57‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 57‑2(3)—on 31 August in the next financial year
2 For pineapples exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 57‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on pineapples, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for pineapples sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer;(b) for pineapples processed in the quarter by the levy payer—the levy payer;(c) for pineapples exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The following person:(a) for pineapples sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for pineapples who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 57‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on pineapples, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the pineapples
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the pineapples
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 57‑3.
57‑2 Obligations of collection agents
(a) levy is imposed on pineapples that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on pineapples that are processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on pineapples that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the pineapples? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 57‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the pineapples
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the pineapples are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
57‑3 Obligations of persons claiming levy or charge exemption
(a) pineapples are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the pineapples immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) pineapples are harvested in Australia and in a financial year are exported from Australia and the person who exports the pineapples considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
57‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on pineapples that are sold by the levy payer in a financial year to a consumer at a wholesale produce market; or
(b) is a levy payer for levy imposed on pineapples that are processed by the levy payer in a financial year; or
(c) is a charge payer for charge imposed on pineapples that are exported in a financial year other than through an exporting agent;
(d) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(e) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and
(f) the Secretary grants that exemption under section 10.
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to pineapples and the financial year will be less than $500.
57‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 57‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on pineapples where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to pineapples and the financial year will be less than $500.
Division 58—Potatoes
58‑1 Obligations of levy payers or charge payers
When potato levy due and payable
(a) levy imposed on potatoes that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
(b) levy imposed on potatoes that are sold by the levy payer by retail sale in a calendar year; or
(c) levy imposed on potatoes that are processed in a quarter in a calendar year at a processing establishment in Australia;
Potato levy
1 For potatoes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 58‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the calendar year under subclause 58‑2(3)—on the last day of February in the next calendar year
2 For potatoes sold by retail sale, when is the levy due and payable? On the last day of February in the next calendar year
3 For potatoes processed at a processing establishment in Australia, when is the levy due and payable? (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year:(i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the levy payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year; or(b) if the quarter is later than the threshold quarter in the calendar year:(i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the levy payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year
Note 2: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 58‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When potato export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on potatoes that are exported from Australia in a quarter in a calendar year, this table has effect.
Potato export charge
1 For potatoes exported through an exporting agent, when is the charge due and payable? (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year:(i) if that agent must give a return for the threshold quarter under subclause 58‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if that agent must give a return for the calendar year under subclause 58‑2(3)—on the last day of February in the next calendar year; or(b) if the quarter is later than the threshold quarter in the calendar year:(i) if that agent must give a return for the later quarter under subclause 58‑2(3)—on the last day of the first calendar month after the end of the later quarter; or(ii) if that agent must give a return for the calendar year under subclause 58‑2(3)—on the last day of February in the next calendar year
2 For potatoes exported other than through an exporting agent, when is the charge due and payable? (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year:(i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the charge payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year; or(b) if the quarter is later than the threshold quarter in the calendar year:(i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the charge payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year
Note 2: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 58‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) The threshold quarter in a calendar year:
(a) in relation to a processing establishment, is the first quarter in that year at the end of which the total quantity of potatoes that are processed at that establishment in that year is 100 tonnes or more; or
(b) for a charge payer, is the first quarter in that year at the end of which the total quantity of potatoes that the charge payer has exported from Australia in that year is 100 tonnes or more.
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on potatoes, this table has effect.
1 Who must give a return for a quarter in a calendar year? The following person:(a) for potatoes processed at a processing establishment in Australia in the threshold quarter in the year or in a later quarter in the year—the levy payer;(b) for potatoes exported in the threshold quarter in the year or in a later quarter in the year other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a calendar year? The following person:(a) for potatoes sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for potatoes who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 58‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on potatoes, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the potatoes
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the potatoes
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 58‑3.
58‑2 Obligations of collection agents
(a) levy is imposed on potatoes that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed on potatoes that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the potatoes? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) in the sale case:(i) if the liable collection agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(ii) if the liable collection agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year; or(b) in the export case where the quarter is the threshold quarter in the calendar year for the charge payer or any earlier quarter in the year:(i) if the exporting agent must give a return for the threshold quarter under subclause (3)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the exporting agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year; or(c) in the export case where the quarter is later than the threshold quarter in the calendar year for the charge payer:(i) if the exporting agent must give a return for the later quarter under subclause (3)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the exporting agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
Note 2: For the definition of threshold quarter, see subclause 58‑1(3).
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case, where the quarter is the threshold quarter in the calendar year for the charge payer or a later quarter in the year;unless the person has an exemption from giving returns for quarters in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 58‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the potatoes
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the potatoes are sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
58‑3 Obligations of persons claiming levy or charge exemption
(a) potatoes are harvested in Australia and in a calendar year are sold by the person who owns the potatoes immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) potatoes are harvested in Australia and in a calendar year are processed at a processing establishment in Australia and the person who owns the potatoes at the time at which the potatoes begin to be processed considers that an exemption from levy applies; or
(c) potatoes are harvested in Australia and in a calendar year are exported from Australia and the person who exports the potatoes considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
58‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on potatoes that are processed in a calendar year at a processing establishment in Australia; or
(b) is a charge payer for charge imposed on potatoes that are exported in a calendar year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the total quantity of potatoes in relation to which the person will pay, or will be likely to pay, levy or charge or both for the calendar year will be less than 1,000 tonnes.
58‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 58‑2(3), a person is not required to give returns for quarters in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of:
(i) if the person is the liable collection agent in the sale case—the first quarter in the year in which levy is imposed on potatoes where the person is liable to pay an equivalent amount; or
(ii) if the person is the exporting agent in the export case—the threshold quarter in the year for the charge payer; and
(2) The person may apply only if the person reasonably believes that the total quantity of potatoes in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 1,000 tonnes.
Division 59—Prunes
59‑1 Obligations of levy payers
When prune levy due and payable
(a) levy imposed on prunes that are delivered to a packing house in a period of 12 months beginning on 1 October; or
(b) levy imposed on prunes, where the fruit is dried at a packing house in a period of 12 months beginning on 1 October; or
(c) levy imposed on prunes that are sold by the levy payer in a period of 12 months beginning on 1 October; or
(d) levy imposed on prunes that are used by the levy payer in a period of 12 months beginning on 1 October in the production of other goods;
Prune levy
1 For prunes that are delivered to a packing house, when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
2 For prunes, where the fruit is dried at a packing house, when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
3 For prunes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
4 For prunes sold by retail sale, when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
5 For prunes used by the levy payer in the production of other goods, when is the levy due and payable? On 30 November in the next period of 12 months beginning on 1 October
Note 1: For items 1, 2 and 3, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 59‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on prunes, this table has effect.
1 Who must give a return for a period of 12 months beginning on 1 October? The following person:(a) for prunes sold by the levy payer by retail sale in the period—the levy payer;(b) for prunes used by the levy payer in the period in the production of other goods—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on prunes, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the prunes
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 October in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 59‑3.
59‑2 Obligations of collection agents
(a) levy is imposed on prunes that in a period of 12 months beginning on 1 October are delivered to a packing house by or on behalf of the levy payer (the delivery case); or
(b) levy is imposed on prunes, where the fruit is dried at a packing house in a period of 12 months beginning on 1 October (the processing case); or
(c) levy is imposed on prunes that are sold by the levy payer in a period of 12 months beginning on 1 October to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the prunes? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case
2 When is the equivalent amount due and payable? On 30 November in the next period of 12 months beginning on 1 October
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the 12‑month period? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the prunes
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period in which:(a) the prunes are delivered to the packing house; or(b) the fruit is dried at the packing house; or(c) the prunes are sold
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
59‑3 Obligations of persons claiming levy exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect in relation to prunes if the fruit is harvested in Australia and one of the following applies:
(a) the fruit is dried in Australia outside a packing house and the prunes are delivered to a packing house in Australia in a period of 12 months beginning on 1 October by or on behalf of the person who owns the fruit immediately after it is harvested;
(b) the fruit is delivered to a packing house in Australia by or on behalf of that person and dried at the packing house in a period of 12 months beginning on 1 October;
(c) the fruit is dried in Australia and the prunes are sold by that person in a period of 12 months beginning on 1 October;
(d) the fruit is dried in Australia and the prunes are used in Australia by that person in a period of 12 months beginning on 1 October in the production of other goods;
and that person considers that an exemption from levy applies.
1 Who must make and keep records? That person
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must that person keep the records? Until the end of the period of 5 years beginning on the day after the end of the 12‑month period
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 60—Rubus (raspberry, blackberry etc.)
60‑1 Obligations of levy payers or charge payers
When rubus levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on rubus that is sold by the levy payer in a quarter in a financial year, this table has effect.
Rubus levy
1 For rubus sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 60‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 60‑2(3)—on 31 August in the next financial year
2 For rubus sold to a consumer at a wholesale produce market, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 60‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When rubus export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on rubus that is exported from Australia in a quarter in a financial year, this table has effect.
Rubus export charge
1 For rubus exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 60‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 60‑2(3)—on 31 August in the next financial year
2 For rubus exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 60‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on rubus, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for rubus sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer;(b) for rubus exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The levy payer or charge payer for rubus who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 60‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on rubus, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the rubus
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the rubus
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 60‑3.
60‑2 Obligations of collection agents
(a) levy is imposed on rubus that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed on rubus that is exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the rubus? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 60‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the rubus
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the rubus is sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
60‑3 Obligations of persons claiming levy or charge exemption
(a) rubus is harvested in Australia and in a financial year is sold by the person who owns the rubus immediately after it is harvested and the person considers that an exemption from levy applies; or
(b) rubus is harvested in Australia and in a financial year is exported from Australia and the person who exports the rubus considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
60‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on rubus that is sold by the levy payer in a financial year to a consumer at a wholesale produce market; or
(b) is a charge payer for charge imposed on rubus that is exported in a financial year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to rubus and the financial year will be less than $500.
60‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 60‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on rubus where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to rubus and the financial year will be less than $500.
Division 61—Stone fruit
61‑1 Obligations of levy payers or charge payers
When stone fruit levy due and payable
(a) levy imposed on stone fruit that is sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on stone fruit that is processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on stone fruit that is sold by the levy payer by retail sale in a financial year;
Stone fruit levy
1 For stone fruit sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 61‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 61‑2(3)—on 31 August in the next financial year
2 For stone fruit processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 61‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the financial year under subclause 61‑2(3)—on 31 August in the next financial year
3 For stone fruit sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For stone fruit processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 61‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When stone fruit export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on stone fruit that is exported from Australia in a quarter in a financial year, this table has effect.
Stone fruit export charge
1 For stone fruit exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 61‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 61‑2(3)—on 31 August in the next financial year
2 For stone fruit exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 61‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on stone fruit, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for stone fruit processed in the quarter by the levy payer—the levy payer;(b) for stone fruit exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The following person:(a) for stone fruit sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for stone fruit who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 61‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on stone fruit, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the stone fruit
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the stone fruit
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 61‑3.
61‑2 Obligations of collection agents
(a) levy is imposed on stone fruit that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on stone fruit that is processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on stone fruit that is exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the stone fruit? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 61‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the stone fruit
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the stone fruit is sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
61‑3 Obligations of persons claiming levy or charge exemption
(a) stone fruit is harvested in Australia and in a financial year is sold by, or processed by or for, the person who owns the stone fruit immediately after it is harvested and the person considers that an exemption from levy applies; or
(b) stone fruit is harvested in Australia and in a financial year is exported from Australia and the person who exports the stone fruit considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
61‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on stone fruit that is processed by the levy payer in a financial year; or
(b) is a charge payer for charge imposed on stone fruit that is exported in a financial year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to stone fruit and the financial year will be less than $500.
61‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 61‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on stone fruit where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to stone fruit and the financial year will be less than $500.
Division 62—Strawberries
62‑1 Obligations of levy payers
When strawberry runner levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on strawberry runners that are purchased by the levy payer in a quarter in a financial year, this table has effect.
Strawberry runner levy
1 For strawberry runners purchased from a person who carries on operations in Australia, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For strawberry runners purchased from a person who carries on operations outside Australia but does not carry on any operations in Australia, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 62‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 2: For when strawberry runners are purchased, see clause 62‑3.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on strawberry runners, this table has effect.
1 Who must give a return for a quarter in a financial year? For strawberry runners purchased by the levy payer in the quarter from a person who carries on operations outside Australia but does not carry on any operations in Australia—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
Note 2: For when strawberry runners are purchased, see clause 62‑3.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on strawberry runners, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the strawberry runners
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
62‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person (the seller) if levy is imposed on strawberry runners that are purchased by the levy payer in a quarter in a financial year from the seller and the seller carries on operations in Australia.
Note: For when strawberry runners are purchased, see clause 62‑3.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the strawberry runners? The seller
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the seller to substantiate the equivalent amount payable and paid by the person in relation to the strawberry runners
3 For how long must the seller keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the strawberry runners are purchased
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
62‑3 When are strawberry runners purchased?
For the purpose of this Division, strawberry runners are taken to be purchased when the purchase price is paid in full.
Division 63—Sweet potatoes
63‑1 Obligations of levy payers or charge payers
When sweet potato levy due and payable
(a) levy imposed on sweet potatoes that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on sweet potatoes that are processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on sweet potatoes that are sold by the levy payer by retail sale in a financial year;
Sweet potato levy
1 For sweet potatoes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 63‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 63‑2(3)—on 31 August in the next financial year
2 For sweet potatoes processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 63‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the financial year under subclause 63‑2(3)—on 31 August in the next financial year
3 For sweet potatoes sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For sweet potatoes processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 63‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When sweet potato export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on sweet potatoes that are exported from Australia in a quarter in a financial year, this table has effect.
Sweet potato export charge
1 For sweet potatoes exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 63‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 63‑2(3)—on 31 August in the next financial year
2 For sweet potatoes exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 63‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on sweet potatoes, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for sweet potatoes processed in the quarter by the levy payer—the levy payer;(b) for sweet potatoes exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The following person:(a) for sweet potatoes sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for sweet potatoes who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 63‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on sweet potatoes, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the sweet potatoes
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the sweet potatoes
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 63‑3.
63‑2 Obligations of collection agents
(a) levy is imposed on sweet potatoes that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on sweet potatoes that are processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on sweet potatoes that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the sweet potatoes? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 63‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the sweet potatoes
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the sweet potatoes are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
63‑3 Obligations of persons claiming levy or charge exemption
(a) sweet potatoes are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the sweet potatoes immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) sweet potatoes are harvested in Australia and in a financial year are exported from Australia and the person who exports the sweet potatoes considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
63‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on sweet potatoes that are processed by the levy payer in a financial year; or
(b) is a charge payer for charge imposed on sweet potatoes that are exported in a financial year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to sweet potatoes and the financial year will be less than $500.
63‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 63‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on sweet potatoes where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to sweet potatoes and the financial year will be less than $500.
Division 64—Vegetables
64‑1 Obligations of levy payers or charge payers
When vegetable levy due and payable
(a) levy imposed on vegetables that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed on vegetables that are processed by or for the levy payer in a quarter in a financial year; or
(c) levy imposed on vegetables that are sold by the levy payer by retail sale in a financial year;
Vegetable levy
1 For vegetables sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the quarter under subclause 64‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the liable collection agent must give a return for the financial year under subclause 64‑2(3)—on 31 August in the next financial year
2 For vegetables processed for the levy payer, when is the levy due and payable? (a) if the person who carried out the processing must give a return for the quarter under subclause 64‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person who carried out the processing must give a return for the financial year under subclause 64‑2(3)—on 31 August in the next financial year
3 For vegetables sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
4 For vegetables processed by the levy payer, when is the levy due and payable? (a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 64‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When vegetable export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on vegetables that are exported from Australia in a quarter in a financial year, this table has effect.
Vegetable export charge
1 For vegetables exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the quarter under subclause 64‑2(3)—on the last day of the first calendar month after the end of the quarter; or(b) if that agent must give a return for the financial year under subclause 64‑2(3)—on 31 August in the next financial year
2 For vegetables exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 64‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on vegetables, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for vegetables processed in the quarter by the levy payer—the levy payer;(b) for vegetables exported in the quarter other than through an exporting agent—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The following person:(a) for vegetables sold by the levy payer by retail sale in the year—the levy payer;(b) the levy payer or charge payer for vegetables who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 64‑4.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on vegetables, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the vegetables
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the vegetables
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 64‑3.
64‑2 Obligations of collection agents
(a) levy is imposed on vegetables that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) levy is imposed on vegetables that are processed for the levy payer in a quarter in a financial year (the processing case); or
(c) charge is imposed on vegetables that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the vegetables? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or(b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;unless the person has an exemption from giving returns for quarters in the financial year
2 Who must give a return for the financial year? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case;if the person has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 64‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the person who carried out the processing in the processing case;(c) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the vegetables
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the vegetables are sold, processed or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
64‑3 Obligations of persons claiming levy or charge exemption
(a) vegetables are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the vegetables immediately after they are harvested and the person considers that an exemption from levy applies; or
(b) vegetables are harvested in Australia and in a financial year are exported from Australia and the person who exports the vegetables considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
64‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on vegetables that are processed by the levy payer in a financial year; or
(b) is a charge payer for charge imposed on vegetables that are exported in a financial year other than through an exporting agent;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to vegetables and the financial year will be less than $500.
64‑5 Process for obtaining exemption from giving quarterly returns—collection agents
(1) For the purposes of subclause 64‑2(3), a person is not required to give returns for quarters in the financial year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on vegetables where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to vegetables and the financial year will be less than $500.
Part 2‑4—Viticulture
Division 65—Introduction
65‑1 Simplified outline of this Part
The 4 viticulture levies and 3 viticulture charges are to be collected.
Table grapes levy and table grapes export charge
The table grapes levy and table grapes export charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. For table grapes sold by retail sale in a financial year, the levy is payable on 31 August in the next financial year.
Dried grapes levy and dried grapes export charge
The dried grapes levy and dried grapes export charge are generally payable, and returns are generally due, after the end of each calendar month in a calendar year. However, in certain circumstances charge payers may be able to give an annual return and pay the charge after the end of the calendar year. For dried grapes sold by retail sale or used in the production of other goods, the levy is payable on the last day of February in the next calendar year.
There are collection agent obligations on proprietors of packing houses, selling agents, buying agents, business purchasers or exporting agents.
Grapes research levy
The grapes research levy is payable, and returns are due, after the end of each financial year.
There are collection agent obligations on proprietors of processing establishments where the proprietors are not the levy payers.
Wine grapes levy
The wine grapes levy is payable, and returns are due, after the end of each financial year. If the total quantity, in tonnes, of fresh grapes, the fresh grape equivalent of dried grapes and the fresh grape equivalent of grape juice used at a winery in a financial year is more than 100 tonnes, 50% of the levy is due on the next 30 September and 50% of the levy is due on the next 31 March.
There are collection agent obligations on proprietors of wineries where the proprietors are not the levy payers.
Wine export charge
The wine export charge is payable after the end of each quarter in a financial year, except in certain circumstances when the charge is payable on an annual basis for that year.
Division 66—Table grapes levy and table grapes export charge
66‑1 Obligations of levy payers or charge payers
When table grapes levy due and payable
(a) levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
(b) levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes that are sold by the levy payer by retail sale in a financial year;
Table grapes levy
1 For table grapes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For table grapes sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
3 For table grapes sold to a consumer at a wholesale produce market, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 66‑2 of this Schedule.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When table grapes export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes that are exported from Australia in a quarter in a financial year, this table has effect.
Table grapes export charge
1 For table grapes exported through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
2 For table grapes exported other than through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 66‑2 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes, or charge imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for table grapes sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer;(b) for table grapes exported in the quarter other than through an exporting agent—the charge payer
2 Who must give a return for a financial year? For table grapes sold by the levy payer by retail sale in the year—the levy payer
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes, or charge imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the table grapes
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the table grapes
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 66‑3 of this Schedule.
66‑2 Obligations of collection agents
(a) levy is imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the table grapes? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the quarter? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the table grapes
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the table grapes are sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
66‑3 Obligations of persons claiming levy or charge exemption
(a) table grapes are harvested in Australia and in a financial year are sold by the person who owns the grapes immediately after they are harvested and the person considers that an exemption from levy applies under clause 66‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024; or
(b) table grapes are harvested in Australia and in a financial year are exported from Australia and the person who exports the grapes considers that an exemption from charge applies under clause 66‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 67—Dried grapes levy and dried grapes export charge
67‑1 Obligations of levy payers or charge payers
When dried grapes levy due and payable
(1) For the purposes of section 8 of the Act, for the following:
(a) levy imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes that are delivered to a packing house in Australia in a calendar month in a calendar year;
(b) levy imposed by that clause on dried grapes, where the grapes are dried at a packing house in Australia in a calendar month in a calendar year;
(c) levy imposed by that clause on dried grapes that are sold by the levy payer in a calendar month in a calendar year (other than by retail sale);
(d) levy imposed by that clause on dried grapes that are sold by the levy payer by retail sale in a calendar year;
(e) levy imposed by that clause on dried grapes that are used by the levy payer in a calendar year in the production of other goods;
Dried grapes levy
1 For dried grapes that are delivered to a packing house, when is the levy due and payable? (a) if the proprietor of the packing house must give a return for the calendar month under subclause 67‑2(3)—on the last day of the second calendar month after the calendar month in which the delivery occurred; or(b) if the proprietor of the packing house must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year
2 For dried grapes, where the grapes are dried at a packing house, when is the levy due and payable? (a) if the proprietor of the packing house must give a return for the calendar month under subclause 67‑2(3)—on the last day of the second calendar month after the calendar month in which the drying occurred; or(b) if the proprietor of the packing house must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year
3 For dried grapes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? (a) if the liable collection agent must give a return for the calendar month under subclause 67‑2(3)—on the last day of the second calendar month after the calendar month in which the sale occurred; or(b) if the liable collection agent must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year
4 For dried grapes sold by retail sale, when is the levy due and payable? On the last day of February in the next calendar year
5 For dried grapes used by the levy payer in the production of other goods, when is the levy due and payable? On the last day of February in the next calendar year
Note 1: For items 1, 2 and 3, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 67‑2 of this Schedule.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When dried grapes export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes that are exported from Australia in a calendar month (the exporting month) in a calendar year, this table has effect.
Dried grapes export charge
1 For dried grapes exported through an exporting agent, when is the charge due and payable? (a) if that agent must give a return for the exporting month under subclause 67‑2(3)—on the last day of the second calendar month after the exporting month; or(b) if that agent must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year
2 For dried grapes exported other than through an exporting agent, when is the charge due and payable? (a) if the charge payer must give a return for the exporting month under subclause (3)—on the last day of the second calendar month after the exporting month; or(b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 67‑2 of this Schedule.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes, or charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes, this table has effect.
1 Who must give a return for a calendar month in a calendar year? For dried grapes exported in the month (the exporting month) other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for calendar months in the year
2 Who must give a return for a calendar year? The following person:(a) for dried grapes sold by the levy payer by retail sale in the year—the levy payer;(b) for dried grapes used by the levy payer in the year in the production of other goods—the levy payer;(c) the charge payer for dried grapes who has an exemption from giving returns for calendar months in the year
3 When must the return be given? (a) for a return for the exporting month—before the end of the second calendar month after the exporting month; or(b) for a return for a calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 67‑4 of this Schedule.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes, or charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the dried grapes
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the dried grapes
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 67‑3 of this Schedule.
67‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person if any of the following apply:
(a) levy is imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes that in a calendar month (the relevant month) in a calendar year are delivered to a packing house in Australia by or on behalf of the levy payer (the delivery case);
(b) levy is imposed by that clause on dried grapes, where the grapes are dried at a packing house in Australia in a calendar month (the relevant month) in a calendar year (the processing case);
(c) levy is imposed by that clause on dried grapes that are sold by the levy payer in a calendar month (the relevant month) in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case);
(d) charge is imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes that are exported from Australia in a calendar month (the relevant month) in a calendar year through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the dried grapes? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case;(d) the exporting agent in the export case
2 When is the equivalent amount due and payable? (a) if the person must give a return for the relevant month under subclause (3)—on the last day of the second calendar month after the relevant month; or(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the relevant month? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case;(d) the exporting agent in the export case;unless the person has an exemption from giving returns for calendar months in the calendar year
2 Who must give a return for the calendar year? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case;(d) the exporting agent in the export case;if the person has an exemption from giving returns for calendar months in the year
3 When must the return be given? (a) for a return for the relevant month—before the end of the second calendar month after the relevant month; or(b) for a return for the calendar year—before the end of February in the next calendar year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 67‑5 of this Schedule.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the proprietor of the packing house in the delivery case;(b) the proprietor of the packing house in the processing case;(c) the liable collection agent in the sale case;(d) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the dried grapes
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year in which:(a) the dried grapes are delivered to the packing house; or(b) the grapes are dried at the packing house; or(c) the dried grapes are sold; or(d) the dried grapes are exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
67‑3 Obligations of persons claiming levy or charge exemption
(a) grapes are grown in Australia and one of the following applies:
(i) the grapes are dried in Australia outside a packing house and in a calendar year the dried grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes;
(ii) the grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes and in a calendar year are dried at the packing house;
(iii) the grapes are dried in Australia and in a calendar year the dried grapes are sold by the grower of the grapes;
(iv) the grapes are dried in Australia and in a calendar year the dried grapes are used in Australia by the grower of the grapes in the production of other goods;
and the grower of the grapes (the relevant person) considers that an exemption from levy applies under clause 67‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024; or
(b) grapes are grown and dried in Australia and in a calendar year the dried grapes are exported from Australia and the person (the relevant person) who exports the dried grapes considers that an exemption from charge applies under clause 67‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.
1 Who must make and keep records? The relevant person
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the relevant person keep the records? Until the end of the period of 5 years beginning on the day after the end of the calendar year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
67‑4 Process for obtaining exemption from giving monthly returns—charge payers
(1) A person who is a charge payer for charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes that are exported in a calendar year other than through an exporting agent is not required to give returns for calendar months in the year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and
(b) the person applies before the end of the first calendar month in the year in which such charge is imposed; and
(2) The person may apply only if the person reasonably believes that the total quantity of dried grapes in relation to which the person will pay, or will be likely to pay, that charge for the calendar year will be less than 100 tonnes.
67‑5 Process for obtaining exemption from giving monthly returns—collection agents
(1) For the purposes of subclause 67‑2(3), a person is not required to give returns for calendar months in the calendar year if:
(a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and
(b) the person applies before the end of the first calendar month in the year in which levy or charge is imposed on dried grapes where the person is liable to pay an equivalent amount; and
(2) The person may apply only if the person reasonably believes that the total quantity of dried grapes in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 100 tonnes.
Division 68—Grapes research levy
68‑1 Obligations of levy payers
When grapes research levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is delivered to a processing establishment in Australia in a financial year, this table has effect.
Grapes research levy
1 When is the levy due and payable? On 30 September in the next financial year
Note 1: The levy payer is the person who owns the fresh grapes, dried grapes or grape juice immediately before the delivery.
If the levy payer is the proprietor of the processing establishment, the proprietor needs to pay levy.
If another person is the levy payer, the proprietor of the processing establishment (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 68‑2 of this Schedule.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is delivered to a processing establishment in Australia, this table has effect.
1 Who must give a return for a financial year? For fresh grapes, dried grapes or grape juice delivered in the year where the levy payer is the proprietor of the processing establishment—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is delivered to a processing establishment in Australia, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the fresh grapes, dried grapes or grape juice
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 68‑3 of this Schedule.
68‑2 Obligations of collection agents
(a) levy is imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice delivered to a processing establishment in Australia; and
(b) the fresh grapes, dried grapes or grape juice is delivered in a financial year; and
(c) the proprietor of the processing establishment is not the levy payer.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the fresh grapes, dried grapes or grape juice? The proprietor of the processing establishment
2 When is the equivalent amount due and payable? On 30 September in the next financial year
1 Who must give a return for the financial year? The proprietor of the processing establishment
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The proprietor of the processing establishment
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the fresh grapes, dried grapes or grape juice
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the fresh grapes, dried grapes or grape juice is delivered
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
68‑3 Obligations of persons claiming levy exemption
(a) fresh grapes, dried grapes or grape juice is delivered to a processing establishment in Australia in a financial year; and
(b) the person who owns the fresh grapes, dried grapes or grape juice immediately before the delivery considers that an exemption from levy applies under clause 68‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 69—Wine grapes levy
69‑1 Obligations of levy payers
When wine grapes levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used in a financial year (the current year) at a winery in wine‑making, this table has effect.
Wine grapes levy
1 When is the levy due and payable? (a) on 30 September in the next financial year after the current year, if the sum of the following is 100 tonnes or less:(i) the total quantity, in tonnes, of fresh grapes so used at the winery in the current year;(ii) the total quantity, in tonnes, of the fresh grape equivalent of dried grapes so used at the winery in the current year;(iii) the total quantity, in tonnes, of the fresh grape equivalent of grape juice so used at the winery in the current year; or(b) if paragraph (a) does not apply:(i) 50% of the amount of the levy is due and payable on 30 September in the next financial year after the current year; and(ii) 50% of the amount of the levy is due and payable on 31 March in the next financial year after the current year
Note 1: The levy payer is the person who owns the goods that are fresh grapes, dried grapes or grape juice at the time at which the goods begin to be used in wine‑making.
If the levy payer is the proprietor of the winery, the proprietor needs to pay levy.
If another person is the levy payer, the proprietor of the winery (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 69‑2 of this Schedule.
If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used at a winery in wine‑making, this table has effect.
1 Who must give a return for a financial year? For fresh grapes, dried grapes or grape juice so used in the year where the levy payer is the proprietor of the winery—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used at a winery in wine‑making, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the fresh grapes, dried grapes or grape juice
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
69‑2 Obligations of collection agents
(a) levy is imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used in a financial year (the current year) at a winery in wine‑making; and
(b) the proprietor of the winery is not the levy payer.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the fresh grapes, dried grapes or grape juice? The proprietor of the winery
2 When is the equivalent amount due and payable? (a) on 30 September in the next financial year after the current year, if the sum of the following is 100 tonnes or less:(i) the total quantity, in tonnes, of fresh grapes so used at the winery in the current year;(ii) the total quantity, in tonnes, of the fresh grape equivalent of dried grapes so used at the winery in the current year;(iii) the total quantity, in tonnes, of the fresh grape equivalent of grape juice so used at the winery in the current year; or(b) if paragraph (a) does not apply:(i) 50% of the equivalent amount is due and payable on 30 September in the next financial year after the current year; and(ii) 50% of the equivalent amount is due and payable on 31 March in the next financial year after the current year
1 Who must give a return for the financial year? The proprietor of the winery
2 When must the return be given? Before the end of September in the next financial year after the current year
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The proprietor of the winery
2 What must the records cover? The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the fresh grapes, dried grapes or grape juice
3 For how long must the proprietor keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the fresh grapes, dried grapes or grape juice is used at the winery in wine‑making
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 70—Wine export charge
70‑1 Obligations of charge payers
When wine export charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed on wine that is exported from Australia in a quarter in a financial year, this table has effect.
Wine export charge
1 For charge payable for a quarter in the financial year beginning on 1 July 2025, when is the charge due and payable? (a) on the last day of the first calendar month after the end of the quarter, unless paragraph (b) applies; or(b) on 31 July 2026, if:(i) there is an automatic entitlement for the charge payer to pay the charge on an annual basis for the financial year beginning on 1 July 2025; or(ii) the charge payer holds an approval under clause 70‑3 to pay the charge on an annual basis for the financial year beginning on 1 July 2025
2 For charge payable for a quarter in a financial year beginning on or after 1 July 2026 (the current year), when is the charge due and payable? (a) on the last day of the first calendar month after the end of the quarter, unless paragraph (b) applies; or(b) on 31 July in the next financial year after the current year, if:(i) there is an automatic entitlement for the charge payer to pay the charge on an annual basis for the current year; or(ii) the charge payer holds an approval under clause 70‑3 to pay the charge on an annual basis for the current year
3 To whom is the charge payable? (a) if an agreement is in force under section 12 of the Act for Wine Australia, on behalf of the Commonwealth, to collect the charge—Wine Australia on behalf of the Commonwealth; or(b) otherwise—the Commonwealth
Note 1: For penalty for late payment, see section 9 of the Act.
Note 2: For when a charge payer has an automatic entitlement to pay charge on an annual basis for a financial year, see subclause (4).
(2) For the purposes of paragraph 59(2)(a) of the Act, if paragraph (b) of item 3 of the table in subclause (1) applies, this table has effect.
1 Who must give a return for a quarter in a financial year? For wine exported in the quarter, the charge payer, unless the charge payable by the charge payer is due and payable on an annual basis for that year
2 Who must give a return for a financial year? The charge payer for wine in relation to which charge is due and payable on an annual basis for that year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of July in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed on wine, this table has effect.
2 What must the records cover? The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the wine
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 70‑2.
Automatic entitlement to pay charge on an annual basis
(4) A charge payer has an automatic entitlement to pay charge on an annual basis for a financial year if:
(a) for the financial year beginning on 1 July 2025—both of the following apply:
(i) the charge payer was liable to pay charge imposed by Schedule 13 to the former Primary Industries (Customs) Charges Act 1999 on wine for the financial year beginning on 1 July 2024;
(ii) the total amount payable by the charge payer on wine for the financial year beginning on 1 July 2024 was less than $1,000 and that amount was payable on an annual basis; or
(b) for a financial year beginning on or after 1 July 2026—both of the following apply:
(i) the charge payer was liable to pay charge on wine for the previous financial year;
(ii) the total amount of charge on wine payable by the charge payer for the previous financial year was less than $1,000 and that amount was payable on an annual basis.
70‑2 Obligations of persons claiming charge exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if wine is produced in Australia and in a financial year is exported from Australia and the person who holds a licence under regulations under the Wine Australia Act 2013 for that export considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
70‑3 Process for obtaining approval to pay wine export charge annually
(1) A person who is a charge payer for charge imposed on wine that is exported in a financial year (the current year) may apply to the Secretary for an approval to pay the charge on an annual basis for that year.
Note: If the charge payer holds an approval under this clause for the current year, wine export charge payable by the person for that year is due and payable on 31 July in the next financial year.
(2) An application under this clause:
(a) must be made in writing; and
(b) must include all of the following information:
(i) the person’s full name;
(ii) the person’s business or residential address (not being a post office box or post office bag);
(iii) the person’s ABN (if any);
(iv) if the person is a company and does not have an ABN—the person’s ACN;
(v) the total amount of applicable wine export charge that was payable by the person for each of the previous 3 financial years; and
(c) must be made before the end of the first quarter in the current year in which charge is imposed on wine exported by the person; and
(d) may include any other information the person considers relevant to the application.
Note: For applicable wine export charge, see subclause (11).
(3) The person may apply only if:
(a) the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to wine and the current year will be less than $1,000; and
(b) the person does not have an automatic entitlement to pay charge on an annual basis for the current year under subclause 70‑1(4).
(4) The Secretary must, before the end of the period of 30 days beginning on the day the Secretary receives the application, grant, or refuse to grant, the approval.
(5) If the Secretary does not make a decision before the end of that 30‑day period, the Secretary is taken to have made a decision to refuse to grant the approval.
(6) In making a decision on an application for an approval, the Secretary must have regard to the following:
(a) the likelihood that the total amount of charge imposed on wine that the person will be liable to pay for the current year will be less than $1,000;
(b) the total amount of applicable wine export charge that was payable by the person for each of the previous 3 financial years.
(7) Subclause (6) does not limit the matters to which the Secretary may have regard.
Notice of decisions
(8) The Secretary must give the applicant for an approval:
(a) notice of the Secretary’s decision under subclause (4); and
(b) for a refusal decision—notice of the reasons for the refusal.
(9) For the purposes of paragraph 48(1)(f) of the Act, a decision under subclause (4) or (5) of this clause to refuse to grant an approval is prescribed.
(10) For the purposes of paragraph 48(3)(b) of the Act:
(a) for a decision under subclause (4) of this clause to refuse to grant an approval—the prescribed period is the period of 28 days beginning on the day on which the person was notified of the reviewable decision; or
(b) for a decision under subclause (5) of this clause to refuse to grant an approval—the prescribed period is the period of 28 days beginning on the day after the end of the 30‑day period referred to in that subclause.
Applicable wine export charge
(11) The applicable wine export charge for a financial year is:
(a) for a financial year beginning before 1 July 2025—the charge imposed by Schedule 13 to the former Primary Industries (Customs) Charges Act 1999 on wine that is exported from Australia; or
(b) for a financial year beginning on or after 1 July 2025—the charge imposed by clause 70‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on wine that is exported from Australia.
Part 2‑5—Other plants and plant products
Division 71—Introduction
71‑1 Simplified outline of this Part
Fodder
The fodder export charge is to be collected.
The charge is payable, and returns are due, after the end of each quarter in a financial year.
Nursery products
The nursery container levy is to be collected.
There are collection agent obligations on persons who carry on operations in Australia through selling nursery containers.
Tea tree oil
The tea tree oil levy and tea tree oil export charge are to be collected.
For tea tree oil sold to a business purchaser, or for tea tree oil exported, the levy and charge are generally payable, and returns are generally due, after the end of each period of 6 months beginning on 1 January or 1 July. For tea tree oil sold by retail sale, the levy is payable, and returns are due, after the end of each financial year.
Turf
The turf levy and turf export charge are to be collected.
The levy and charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the financial year.
Division 72—Fodder
72‑1 Obligations of charge payers
When fodder export charge due and payable
(1) For the purposes of section 8 of the Act, for charge imposed on fodder that is exported from Australia in a quarter in a financial year, this table has effect.
Fodder export charge
1 When is the charge due and payable? On the last day of the first calendar month after the end of the quarter
(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed on fodder, this table has effect.
1 Who must give a return for a quarter in a financial year? For fodder exported in the quarter—the charge payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed on fodder, this table has effect.
2 What must the records cover? The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the fodder
3 For how long must the charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 72‑2.
72‑2 Obligations of persons claiming charge exemption
For the purposes of paragraph 59(2)(c) of the Act, this table has effect if fodder is produced in Australia and in a financial year is exported from Australia and the person who exports the fodder considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 73—Nursery products
73‑1 Obligations of levy payers
When nursery container levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers that are purchased by the levy payer in a quarter in a financial year, this table has effect.
Nursery container levy
1 For containers purchased from a person who carries on operations in Australia, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
2 For containers purchased from a person who carries on operations outside Australia but does not carry on any operations in Australia, when is the levy due and payable? On the last day of the first calendar month after the end of the quarter
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 73‑2 of this Schedule.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 2: For when containers are purchased, see clause 73‑3 of this Schedule.
(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers, this table has effect.
1 Who must give a return for a quarter in a financial year? For containers purchased by the levy payer in the quarter from a person who carries on operations outside Australia but does not carry on any operations in Australia—the levy payer
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
Note 2: For when containers are purchased, see clause 73‑3 of this Schedule.
(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers, this table has effect.
2 What must the records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the containers
3 For how long must the levy payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
73‑2 Obligations of collection agents
(1) This clause sets out obligations that are imposed on a person (the seller) if:
(a) levy is imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers; and
(b) the containers are purchased by the levy payer in a quarter in a financial year from the seller and the seller carries on operations in Australia.
Note: For when containers are purchased, see clause 73‑3 of this Schedule.
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the containers? The seller
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the quarter
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
2 What must the records cover? The records must enable the seller to substantiate the equivalent amount payable and paid by the seller in relation to the containers
3 For how long must the seller keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the containers are purchased
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
73‑3 When are containers purchased?
For the purpose of this Division:
(a) containers are taken to be purchased by a person from a person who carries on operations in Australia when the first payment for the containers is made, whether the payment represents the whole, or a part, of the purchase price for the containers; and
(b) containers are taken to be purchased by a person (the first person) from a person who carries on operations outside Australia but does not carry on any operations in Australia when the first person takes possession of the containers.
Division 74—Tea tree oil
74‑1 Obligations of levy payers or charge payers
When tea tree oil levy due and payable
(a) levy imposed on tea tree oil that is sold by the levy payer in a period of 6 months beginning on 1 July or 1 January (other than by retail sale); or
(b) levy imposed on tea tree oil that is sold by the levy payer by retail sale in a financial year;
Tea tree oil levy
1 For tea tree oil sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable? On the last day of the first calendar month after the end of the 6‑month period
2 For tea tree oil sold by retail sale, when is the levy due and payable? On 31 August in the next financial year
Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 74‑2.
If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
When tea tree oil export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on tea tree oil that is exported from Australia in a period of 6 months beginning on 1 July or 1 January, this table has effect.
Tea tree oil export charge
1 For tea tree oil exported through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the 6‑month period
2 For tea tree oil exported other than through an exporting agent, when is the charge due and payable? On the last day of the first calendar month after the end of the 6‑month period
Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 74‑2.
If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
Giving 6‑monthly or annual returns
(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on tea tree oil, this table has effect.
6‑monthly or annual returns
1 Who must give a return for a period of 6 months beginning on 1 July or 1 January? For tea tree oil exported in the 6‑month period other than through an exporting agent—the charge payer
2 Who must give a return for a financial year? For tea tree oil sold by the levy payer by retail sale in the year—the levy payer
3 When must the return be given? (a) for a return for a period of 6 months beginning on 1 July or 1 January—before the end of the first calendar month after the end of the 6‑month period; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on tea tree oil, this table has effect.
2 What must the levy payer’s records cover? The records must:(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the tea tree oil
3 What must the charge payer’s records cover? The records must:(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the tea tree oil
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 74‑3.
74‑2 Obligations of collection agents
(a) levy is imposed on tea tree oil that is sold by the levy payer in a period of 6 months beginning on 1 July or 1 January to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or
(b) charge is imposed on tea tree oil that is exported from Australia in a period of 6 months beginning on 1 July or 1 January through an exporting agent (the export case).
1 Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the tea tree oil? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 When is the equivalent amount due and payable? On the last day of the first calendar month after the end of the 6‑month period
Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.
1 Who must give a return for the 6‑month period? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
4 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
1 Who must make and keep records? The following person:(a) the liable collection agent in the sale case;(b) the exporting agent in the export case
2 What must the records cover? The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the tea tree oil
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the tea tree oil is sold or exported
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
74‑3 Obligations of persons claiming levy or charge exemption
(a) tea tree oil is distilled in Australia and in a financial year is sold by the person who owns the tea tree oil immediately after it is distilled and the person considers that an exemption from levy applies; or
(b) tea tree oil is distilled in Australia and in a financial year is exported from Australia and the person who exports the tea tree oil considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Division 75—Turf
75‑1 Obligations of levy payers or charge payers
When turf levy due and payable
(1) For the purposes of section 8 of the Act, for levy imposed on turf that is sold by the levy payer in a quarter in a financial year, this table has effect.
Turf levy
1 When is the levy due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
When turf export charge due and payable
(2) For the purposes of section 8 of the Act, for charge imposed on turf that is exported from Australia in a quarter in a financial year, this table has effect.
Turf export charge
1 When is the charge due and payable? (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:(i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or(b) if the quarter is later than the threshold quarter in the financial year:(i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
(3) The threshold quarter in a financial year, for a person who is a levy payer or charge payer, is the first quarter in that year at the end of which the sum of the following is more than 20,000 square metres:
(a) the total quantity of turf that is owned by the person immediately after it is harvested and that is sold by the person in that year;
(b) the total quantity of turf that the person has exported from Australia in that year.
(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on turf, this table has effect.
1 Who must give a return for a quarter in a financial year? The following person:(a) for turf sold by the levy payer in the threshold quarter in the year or in a later quarter in the year—the levy payer;(b) for turf exported in the threshold quarter in the year or in a later quarter in the year—the charge payer;unless the person has an exemption from giving returns for quarters in the year
2 Who must give a return for a financial year? The levy payer or charge payer for turf who has an exemption from giving returns for quarters in the year
3 When must the return be given? (a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or(b) for a return for a financial year—before the end of August in the next financial year
5 What is the form of the return? The return:(a) must be in the appropriate approved form and include the information required by that form; or(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return
Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 75‑3.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.
(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on turf, this table has effect.
2 What must the levy payer’s records cover? The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the turf
3 What must the charge payer’s records cover? The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the turf
4 For how long must the levy payer or charge payer keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed
Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 75‑2.
75‑2 Obligations of persons claiming levy or charge exemption
(a) turf is harvested in Australia and in a financial year is sold by the person who owns the turf immediately after it is harvested and the person considers that an exemption from levy applies; or
(b) turf is harvested in Australia and in a financial year is exported from Australia and the person who exports the turf considers that an exemption from charge applies.
2 What must the records cover? The records must contain details that are relevant to working out whether the exemption applies
3 For how long must the person keep the records? Until the end of the period of 5 years beginning on the day after the end of the financial year
Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.
75‑3 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
(a) is a levy payer for levy imposed on turf that is sold by the levy payer in a financial year; or
(b) is a charge payer for charge imposed on turf that is exported in a financial year;
(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to turf and the financial year will be less than $750.
Endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted
orig = original
am = amended
p = page(s)
amdt = amendment
para = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x
/sub‑subparagraph(s)
ch = Chapter(s)
pres = present
cl = clause(s)
prev = previous
cont. = continued
(prev…) = previously
def = definition(s)
pt = Part(s)
Dict = Dictionary
r = regulation(s)/Court rule(s)
disallowed = disallowed by Parliament
reloc = relocated
div = Division(s)
renum = renumbered
ed = editorial change
rep = repealed
exp = expires/expired or ceases/ceased to have
rs = repealed and substituted
effect
s = section(s)/subsection(s)
gaz = gazette
/rule(s)/subrule(s)/order(s)/suborder(s)
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mod = modified/modification
underlining = whole or part not
No. = Number(s)
commenced or to be commenced
Ord = Ordinance
Name
Registration
Commencement
Application, saving and transitional provisions
Primary Industries Levies and Charges Collection Rules 2024
4 Dec 2024 (F2024L01568)
1 Jan 2025 (s 2(1) item 1)
Primary Industries Levies and Charges Collection Amendment (Honey) Rules 2025
24 Mar 2025 (F2025L00405)
25 Mar 2025 (s 2(1) item 1)
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Primary Industries Levies and Charges Collection Amendment (Grains and Other Matters) Rules 2025