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Dairy Adjustment Levy Collection Regulations 2000

Authoritative Version
  • - F2000B00106
  • In force - Superseded Version
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SR 2000 No. 98 Regulations as made
Principal Regulations
Administered by: Agriculture and Water Resources
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR19-Jun-2000
Tabled Senate19-Jun-2000
Gazetted 15 Jun 2000
Table of contents.

Dairy Adjustment Levy Collection Regulations 2000

Statutory Rules 2000 No. 98

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Dairy Produce Act 1986.

Dated 7 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

warren truss


Dairy Adjustment Levy Collection Regulations 2000

Statutory Rules 2000 No. 981

made under the

 

 

 

Contents

                                                                                                                 Page

                        1  Name of Regulations                                                         3

                        2  Commencement                                                                3

                        3  Definitions                                                                        3

                        4  What is not a process                                                        4

                        5  Exemptions from levy                                                        4

                        6  Time for remission of levy by a collection sub-agent — simple supply chain    4

                        7  Time for remission of levy by lowest-ranking collection sub-agent — complex supply chain     5

                        8  Time for remission of levy by collection sub-agents (other than the highest-ranking sub-agents) — complex supply chain                                                     5

                        9  Time for remission of levy by highest ranking collection sub-agents — complex supply chain  6

                       10  What must be included in an unremitted levy notice             6

                       11  Exemption from issuing a receipt                                       7

                       12  What must be included in a receipt                                     8

                       13  Who must lodge a return                                                    8

                       14  What must be included in a return                                       9

                       15  Where a return must be lodged                                         10

                       16  When a return must be lodged                                          10

                       17  When may a refund of levy be made                                 11

                       18  How levy may be paid or remitted                                     12

                       19  Administrative review                                                       13

 


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1              Name of Regulations

                These Regulations are the Dairy Adjustment Levy Collection Regulations 2000.

2              Commencement

                These Regulations commence on gazettal.

3              Definitions

         (1)   In these Regulations:

Act means the Dairy Produce Act 1986.

category, for a leviable milk product, means:

                (a)    what kind of beverage the product is; and

               (b)    the size of the retail package in which the product is contained.

Examples for definition of category

·         plain milk in a 2L container

·         low fat milk in a 1L container

·         reduced fat milk in a 600ml container

·         UHT milk in a 500ml container

·         flavoured milk in a 300ml container.

retail package, for a leviable milk product, means the container in which the product is:

                (a)    immediately contained; and

               (b)    delivered:

                          (i)    to a place for retail sale; or

                         (ii)    to a person for the person to use the product for a relevant application to the person’s own use.

Examples for definition of retail package

·         glass bottle

·         cardboard carton

·         plastic bottle.

         (2)   A word or expression used in these Regulations and in Part 4 of Schedule 2 to the Act has the same meaning in these Regulations as it does in that Part.

         (3)   Unless the contrary intention appears, a reference in these Regulations to a clause or subclause by number is a reference to the clause or subclause so numbered in Schedule 2 to the Act.

4              What is not a process

                For paragraph (e) of the definition of process in clause 88, the performance of any of the following operations in relation to a leviable milk product is specified:

                (a)    transport;

               (b)    storage;

                (c)    distribution;

               (d)    any preparation for transport or storage that does not change the retail package.

5              Exemptions from levy

                For clause 92, a dairy product is exempt from levy if, at the time when the levy would be imposed under clause 89, the product is:

                (a)    a milk product containing 12% or more milkfat; or

               (b)    a milk powder; or

                (c)    a milk concentrate, including a condensed or evaporated milk product.

6              Time for remission of levy by a collection sub-agent — simple supply chain

                For subclause 98 (4):

                (a)    if levy on a product is paid to a collection sub-agent before the time when payment is due to the collection agent for the product, the sub-agent must remit the levy to the collection agent at the time when the sub-agent makes a payment to the collection agent for the product; or

               (b)    if levy on a product is paid to a collection sub-agent after the time when payment was due to the collection agent for the product, the sub-agent must remit the levy to the collection agent within 28 days after the end of the month in which the sub-agent received the levy.

7              Time for remission of levy by lowest-ranking collection sub-agent — complex supply chain

                For subclause 99 (5):

                (a)    if levy on a product is paid to the lowest-ranking collection sub-agent (sub-agent 1) before the time when payment is due to the next highest ranking collection sub-agent (sub-agent 2) for the product, sub-agent 1 must remit the levy to sub-agent 2 at the time when sub-agent 1 makes a payment to sub-agent 2 for the product; or

               (b)    if levy on a product is paid to sub-agent 1 after the time when payment was due to sub-agent 2 for the product, sub-agent 1 must remit the levy to sub-agent 2 within 28 days after the end of the month in which sub-agent 1 received the levy.

8              Time for remission of levy by collection sub-agents (other than the highest-ranking sub-agents) — complex supply chain

         (1)   This regulation does not apply to the highest-ranking collection sub-agent in a supply chain.

         (2)   For subclause 99 (6):

                (a)    if levy on a product is paid to a collection sub-agent (sub-agent 1) before the time when payment is due to the next-highest collection sub-agent (sub-agent 2) for the product, sub-agent 1 must remit the levy to sub-agent 2 at the time when sub-agent 1 makes a payment to sub-agent 2 for the product; or

               (b)    if levy on a product is paid to sub-agent 1 after the time when payment was due to sub-agent 2 for the product, sub-agent 1 must remit the levy to sub-agent 2 within 28 days after the end of the month in which sub-agent 1 received the levy.

9              Time for remission of levy by highest ranking collection sub-agents — complex supply chain

                For subclause 99 (7):

                (a)    if levy on a product is paid to the highest ranking collection sub-agent in a supply chain before the time when payment is due to the collection agent for the product, the sub-agent must remit the levy to the collection agent at the time when the sub-agent makes a payment to the collection agent for the product; or

               (b)    if levy on a product is paid to the highest ranking collection sub-agent in a supply chain after the time when payment was due to the collection agent for the product, the sub-agent must remit the levy to the collection agent within 28 days after the end of the month in which the sub-agent received the levy.

10            What must be included in an unremitted levy notice

         (1)   For subclause 101 (2), a notice must include the following:

                (a)    the name of the collection agent or collection sub-agent giving the notice;

               (b)    the address of the agent’s place of business or residence (not a post office box or post office bag);

                (c)    the agent’s postal address, if different from the address mentioned in paragraph (b);

               (d)    the agent’s Australian Business Number, if any;

                (e)    if the agent is a company and does not have an Australian Business Number — its Australian Corporation Number;

                (f)    the details about the debtor mentioned in subregulation (3);

               (g)    the details about the levy mentioned in subregulation (4);

               (h)    a declaration that the information contained in the notice is correct in every essential detail.

Penalty:   10 penalty units.

         (2)   For paragraph (1) (h), the declaration must be signed:

                (a)    if the agent is an individual — by that individual; or

               (b)    if the agent is a corporation — by an individual on behalf of the corporation.

         (3)   The details about the debtor are the following:

                (a)    the name of the debtor;

               (b)    the address of the debtor’s place of business or residence (not a post office box or post office bag);

                (c)    the debtor’s postal address, if different from the address mentioned in paragraph (b);

               (d)    the debtor’s Australian Business Number, if any;

                (e)    if the debtor is a company and does not have an Australian Business Number — its Australian Corporation Number.

         (4)   The details about the levy are the following:

                (a)    the date the leviable milk product was delivered;

               (b)    the date the levy for the leviable milk product was due;

                (c)    the total amount of levy payable for the leviable milk product;

               (d)    the amount, if any, of levy paid for the leviable milk product;

                (e)    the person who should have remitted the levy;

                (f)    the account arrangements for the payment of levy;

               (g)    the account details relating to any unpaid levy.

11            Exemption from issuing a receipt

         (1)   For subclause 102 (3), a collection agent or sub-agent does not have to issue a receipt for levy payments if an agreement of the kind mentioned in subregulation (2) is in force between the agent or sub-agent and the Secretary or an authorised person.

         (2)   The Secretary or an authorised person may enter into a written agreement with a collection agent or sub-agent who receives levy payments that the agent or sub-agent does not have to issue a receipt for levy payments that the agent or sub-agent receives from a levy-payer mentioned in the agreement.

         (3)   A collection agent or sub-agent may ask the Secretary to enter into an agreement of the kind mentioned in subregulation (2).

         (4)   The request must:

                (a)    be in writing; and

               (b)    set out how the Secretary will be able to verify that levy has been paid to the agent other than by the agent issuing a receipt.

         (5)   The Secretary or an authorised person may enter into an agreement of the kind mentioned in subregulation (2) only if the Secretary or authorised person is satisfied that the payment of levy to a collection agent or sub-agent can be verified other than by requiring the agent to issue a receipt.

         (6)   If the Secretary or an authorised person refuses to enter into such an agreement, the Secretary must give the applicant written notice of:

                (a)    the refusal; and

               (b)    the reasons for the refusal.

12            What must be included in a receipt

                For subclause 102 (4), a receipt must contain, for leviable milk products for which a sale has been completed, the following information:

                (a)    the volume of each category of product sold;

               (b)    the rate of levy for each category of product;

                (c)    the total amount of levy payable;

               (d)    the total amount of levy paid.

13            Who must lodge a return

         (1)   For subclause 113 (1), if a person mentioned in subregulation (2) pays or remits levy directly to the Commonwealth, the person must lodge a return.

Penalty:   50 penalty units.

         (2)   The persons are:

                (a)    a person who is liable to pay, or who has paid, levy; and

               (b)    a collection agent; and

                (c)    a collection sub-agent; and

               (d)    a collecting organisation.

14            What must be included in a return

         (1)   A return lodged by a person mentioned in subregulation 13 (2) must contain the following information:

                (a)    the person’s name;

               (b)    the address of the person’s place of business or residence (not a post office box or post office bag);

                (c)    the person’s postal address, if different from the address mentioned in paragraph (b);

               (d)    the person’s Australian Business Number, if any;

                (e)    if the person is a company and does not have an Australian Business Number — its Australian Corporation Number;

                (f)    the period to which the return relates;

               (g)    the account number allocated to the person by the Levies and Revenue Service of Agriculture, Fisheries and Forestry — Australia;

               (h)    the categories of leviable milk product dealt with in the period to which the return relates;

                (j)    for each category of leviable milk product dealt with in the period to which the return relates:

                          (i)    the number of each kind and size of retail package in which the product was packaged; and

                         (ii)    the total volume; and

                        (iii)    the rate of levy; and

                        (iv)    the total amount of levy payable; and

                         (v)    the amount of levy paid;

               (k)    for any amounts of unpaid levy, the information mentioned in subregulations 10 (3) and (4) about the debtor and the levy;

                (l)    for each category of dairy product dealt with in the period to which the return relates that is exempt from levy:

                          (i)    the total volume; and

                         (ii)    to whom the product was supplied; and

                        (iii)    the date that the product was supplied to that person; and

                        (iv)    the reason that the product was exempt.

              (m)    a declaration that the information contained in the return is correct in every essential detail.

Penalty:   50 penalty units.

         (2)   For paragraph (1) (h), the declaration must be signed:

                (a)    if the agent is an individual — by that individual; or

               (b)    if the agent is a corporation — by an individual on behalf of the corporation.

15            Where a return must be lodged

                A return must be lodged by sending it to the Secretary’s postal address.

Note   The Secretary’s postal address is:

The Secretary

Agriculture, Fisheries and Forestry — Australia

Locked Bag 4488

KINGSTON  ACT  2604.

16            When a return must be lodged

                A return about levy must be lodged on or before the day that the levy is due for payment.

Note 1   Subclause 96 (1) provides that levy payable on the sale of a leviable milk product under paragraph 89 (1) (a) or (c) of Schedule 2 to the Act is due and payable on the earlier of the following days:

(a)     the first day on which any part of the consideration for the sale is due;

(b)     the 90th day after the day on which the sale occurred.

Note 2   Subclause 96 (2) provides that levy payable on the retail sale of a leviable milk product under paragraph 89 (1) (b) of Schedule 2 to the Act is due and payable on the earlier of the following days:

(a)     if the person is a designated small levy-payer in relation to the financial year in which the retail sale occurred — the 28th day after the end of the financial year;

(b)     in any other case — the 28th day after the end of the month in which the retail sale occurred.

Note 3   Subclause 96 (3) provides that levy payable on the relevant application to the person’s own use of a leviable milk product under paragraph 89 (1) (d) of Schedule 2 to the Act is due and payable on the earlier of the following days:

(a)     if the person is a designated small levy-payer in relation to the financial year in which the relevant application occurred — the 28th day after the end of the financial year;

(b)     in any other case — the 28th day after the end of the month in which the relevant application occurred.

17            When may a refund of levy be made

         (1)   A person may apply to the Secretary for a refund of levy.

         (2)   An application for refund of levy must:

                (a)    be in writing; and

               (b)    include the following information:

                          (i)    the amount of levy the person believes should be refunded;

                         (ii)    the reasons for the refund.

         (3)   For clause 125, the Secretary may refund an amount of levy to a levy-payer or to an intermediary if the Secretary is satisfied that:

                (a)    the amount of levy was paid or remitted in respect of a product which was subsequently determined not to be subject to the levy; or

               (b)    because of an error in calculating the levy, the amount of levy paid was more than the amount of levy that was due for payment; or

                (c)    the amount of levy was paid in respect of a product the cost of which was subsequently fully refunded for a reason other than promotional purposes.

Examples for paragraph (a)

·         if levy was paid on a product that is subsequently exported; or

·         if levy is inadvertently applied to an exempt product.

Example for paragraph (c)

If the product was spoiled after sale and the seller refunded the purchase price to the buyer.

Note   Clause 91 provides that levy is not payable on a leviable milk product if levy has previously been imposed on that product.

         (4)   If the Secretary refuses to make a refund of levy, the Secretary must give the applicant written notice of:

                (a)    the refusal; and

               (b)    the reasons for the refusal.

18            How levy may be paid or remitted

         (1)   For clause 126, levy may be paid or remitted to the Commonwealth by any of the following methods:

                (a)    cheque;

               (b)    money order;

                (c)    electronic funds transfer;

               (d)    direct deposit.

         (2)   If levy is paid using a cheque or money order:

                (a)    the cheque or money order must be sent to the office of the Secretary; and

               (b)    levy is taken to be paid when the cheque or money order is received at the office of the Secretary.

Note   The Secretary’s postal address is:

The Secretary

Agriculture, Fisheries and Forestry — Australia

Locked Bag 4488

KINGSTON  ACT  2604.

19            Administrative review

         (1)   A person may apply to the Secretary for review of a decision (the original decision):

                (a)    made by an authorised person to refuse to enter into an agreement under subregulation 11 (5); or

               (b)    made by a delegate of the Secretary to refuse to make a refund of levy under subregulation 17 (3).

         (2)   An application under subregulation (1) must:

                (a)    be in writing; and

               (b)    set out the reasons for making the application; and

                (c)    be received at the office of the Secretary within 28 days after the day that the person received notice of the original decision.

Note   The Secretary’s postal address is:

The Secretary

Agriculture, Fisheries and Forestry — Australia

Locked Bag 4488

KINGSTON  ACT  2604.

         (3)   The Secretary must, within 45 days after receiving an application under subregulation (1), reconsider the original decision and must make a decision:

                (a)    in substitution for the original decision, whether in the same terms as the original decision or not; or

               (b)    revoking the original decision; or

                (c)    confirming the original decision.

         (4)   If the Secretary makes a decision under subregulation (3) in substitution for, revoking or confirming an original decision, the Secretary must give to the applicant written notice of:

                (a)    the Secretary’s decision; and

               (b)    the reasons for the decision.

         (5)   A person may apply to the Administrative Appeals Tribunal for review of a decision of the Secretary:

                (a)    to refuse to enter into an agreement under subregulation 11 (5); or

               (b)    to refuse to make a refund of levy under subregulation 17 (3); or

                (c)    in substitution for, revoking or confirming an original decision under subregulation (3).

Note

1.       Made by the Governor-General on 7 June 2000, and notified in the Commonwealth of Australia Gazette on 15 June 2000.