Federal Register of Legislation - Australian Government

Primary content

SR 1991 No. 205 Regulations as made
Principal Regulations
General Comments: This instrument was originally made under [Primary Industries Levies and Charges Collection Act 1991 and Horticultural Levy Act 1987].
Tabling HistoryDate
Tabled Senate13-Aug-1991
Tabled HR20-Aug-1991
Gazetted 28 Jun 1991
Date of repeal 01 Jul 2000
Repealed by Primary Industries Levies and Charges Collection (Nursery Products) Repeal Regulations 2000

 

 

 

 

 

 

 

Statutory  Rules  1991   No. 2051

__________________

 

 

Primary Industries Levies and Charges (Nursery Products) Regulations

 

 

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991 and the Horticultural Levy Act 1987.

 

          Dated 27 June 1991.

 

                                                                                         BILL HAYDEN

                                                                                        Governor-General

          By His Excellency’s Command,

 

 

SIMON CREAN

Minister of State for Primary Industries

and Energy

____________

 

Citation

                1.  These Regulations may be cited as the Primary Industries Levies and Charges (Nursery Products) Regulations.

 

 

Incorporation

                2.  The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these Regulations.

Interpretation

                3.  In these Regulations, unless the contrary intention appears:

“container” includes any container that is designed:

               (a)  for use in the production or preparation of a nursery product for sale or for use in the production of other goods; and

               (b)  to be the immediate container of the nursery product;

“Levy Act” means the Horticultural Levy Act 1987;

“potted plant” means a nursery product in a growing medium placed in a container;

“quarter” means a period of 3 months ending on the last day of March, June, September or December.

 

 

Leviable horticultural products

                4.  Potted plants are prescribed for the purposes of the definition of “leviable horticultural product” in section 5a of the Levy Act.

 

 

Eligible industry body

                5.  For the purposes of subsections 14 (6) and (7) of the Levy Act, the Nursery Industry Association of Australia is the eligible industry body for nursery products.

 

 

Producers

                6.  (1)  Nursery products are prescribed for the purposes of paragraph (e) of the definition of “producer” in subsection 4 (1) of the Collection Act.

 

               (2)  A person who places nursery products in a growing medium in containers is to be taken to be the producer of the nursery products for the purposes of paragraph (e) of the definition of “producer” in subsection 4 (1) of the Collection Act.

 

 

Containers

                7.  For the purposes of the definition of “prescribed goods or services” in subsection 4 (1) of the Collection Act, the containers in which nursery products in a growing medium are placed are identified as goods used in subjecting those nursery products to a process in the course of their production or their preparation for sale or use in the production of other goods.

 

 

How much levy is payable?

                8.  (1)  The rate of levy for the purposes of section 8 of the Levy Act is 1.25% of the amount for which containers are sold, being the last sale to which subsection 9 (2) of the Collection Act applies before nursery products are placed in the containers.

 

               (2)  The rate of levy for the purposes of section 9 of the Levy Act is 1.25% of the amount for which containers are sold, being the last sale to which subsection 9 (2) of the Collection Act applies before nursery products are placed in the containers.

 

 

When are amounts on account of levy due for payment?

                9.  (1)  For the purposes of subsection 9 (1) of the Collection Act, the prescribed period is the period of 21 days beginning at the end of the quarter in which an amount on account of levy was received.

 

[NOTE:  For penalty, see section 15 of the Collection Act]

 

               (2)  For the purposes of subsection 9 (2) of the Collection Act, the prescribed period is 3 months beginning at the end of the last day of a month in which containers were purchased.

 

[NOTE:  For penalty, see section 15 of the Collection Act]

 

 

Who must lodge a return?

              10.  A person to whom subsection 9 (1) of the Collection Act applies must lodge a return.

 

 

When must return be lodged?

              11.  A return must be lodged on or before the end of the period prescribed in subregulation 9 (1).

 

 


What must be included in a return?

              12.  (1)   A return must:

               (a)  set out all the particulars referred to in subregulation (2) that are applicable to the person lodging the return; and

               (b)  include a declaration, signed by the person, that the particulars set out in the return are correct in every material particular; and

               (c)  be lodged at the office of the Secretary of the Department in Canberra.

 

               (2)  The particulars to be included in a return are:

               (a)  the full name and business address or residential address of the person lodging the return, not being the address of a post office box or post office bag; and

               (b)  if the person lodging the return has a post office box address or a post office bag address—that address; and

               (c)  the quarter to which the return relates; and

              (d)  the amount received by the person from the sale of containers, less any amount attributable to the sale of containers to which paragraph 9 (3) (a) or (c) of the Collection Act applies; and

               (e)  the amount on account of levy received by the person:

                           (i)  from sales to which subsection 9 (2) of the Collection Act applies; and

                          (ii)  within the period prescribed in subregulation 9 (2);

               (f)  for each amount on account of levy received by the person from those sales after the end of that period—the month in which the amount was due to have been received, the date of its receipt and full name and address of the person from whom the amount was received; and

               (g)  for each amount on account of levy referred to in paragraph 9 (2) (a) of the Collection Act due to have been paid to, but not received by, the person—the month in which the amount was due to have been received and the full name and address of the person from whom payment of the amount was due; and


               (h)  for each amount on account of penalty:

                           (i)  received by the person; and

                          (ii)  referred to in paragraph 9 (2) (b) of the Collection Act;

                     the full name and address of the person from whom the amount was received.

 

[NOTE:  For penalty, see section 24 of the Collection Act]

 

 

Records to be kept

              11.  (1)  A person to whom subsection 9 (1) of the Collection Act applies must keep records for each month of:

               (a)  the total amount received by the person from sales of containers; and

               (b)  for each purchase of containers—the amount received from sales to which subsection 9 (2) of the Collection Act applies; and

               (c)  the total amount received for containers sold and to which paragraph 9 (3) (a) or (c) of the Collection Act applies; and

              (d)  the full name and address of each person who purchased containers referred to in paragraph (c); and

               (e)  for each amount on account of levy received by the person:

                           (i)  from sales to which paragraph (b) refers; and

                          (ii)  after the end of the period prescribed in subregulation 9 (2);

                     the full name and address of the person from whom it was received and the date of receipt.

 

      Penalty:  $1,000.

 

               (2)  A person to whom subsection 9 (2) of the Collection Act applies must keep records for each month of :

               (a)  for purchases to which subsection 9 (2) of the Collection Act applies—the total amount for which the purchases were made; and

               (b)  the total amount paid for containers purchased to which paragraph 9 (3) (a) or (c) of the Collection Act applies; and

               (c)  the purposes for which containers referred to in paragraph (b) are used; and

              (d)  each amount on account of levy paid to a seller of containers.

 

      Penalty:  $1,000.

 

               (3)  A person required to keep records must retain the records for 5 years from the date on which the person was required to lodge a return for the period to which the records relate.

 

      Penalty:  $1,000.

____________________________________________________________

NOTE

 

1.      Notified in the Commonwealth of Australia Gazette on 28 June 1991.