Imported Food Charges (Collection) Regulation 2015

Select Legislative Instrument No. 190, 2015

Dated 26 November 2015

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Barnaby Joyce

Contents

Part 1—Preliminary                                                                                                             1

1............ Name................................................................................................... 1

2............ Commencement................................................................................... 1

3............ Authority............................................................................................. 1

4............ Definitions.......................................................................................... 1

Part 2—Paying imported food charges                                                                    3

5............ Time for payment................................................................................ 3

6............ Agent’s liability to pay imported food charge..................................... 3

Part 3—Unpaid imported food charges                                                                   4

7............ Late payment fee................................................................................. 4

8............ Person liable to pay late payment fee................................................... 4

Part 1—Preliminary

1  Name

                   This is the Imported Food Charges (Collection) Regulation 2015.

2  Commencement

             (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under the Imported Food Charges (Collection) Act 2015.

4  Definitions

                   In this instrument:

Act means the Imported Food Charges (Collection) Act 2015.

imported food charge (customs) means a charge imposed under section 6 of the Imported Food Charges (Imposition—Customs) Act 2015.

imported food charge (general) means a charge imposed under section 6 of the Imported Food Charges (Imposition—General) Act 2015.

Part 2—Paying imported food charges

5  Time for payment

                   For paragraph 8(a) of the Act, an imported food charge (customs), or an imported food charge (general), is due and payable when a demand for payment of the charge is made.

6  Agent’s liability to pay imported food charge

             (1)  For paragraph 8(b) of the Act, an agent of a person liable to pay an imported food charge (customs), or an imported food charge (general), is jointly and severally liable with that person to pay the charge.

             (2)  If:

                     (a)  a person is liable to pay an imported food charge (customs) or an imported food charge (general); and

                     (b)  an agent of the person pays the charge on behalf of the person; and

                     (c)  at the time the payment is made, the agent has not collected an amount equivalent to the charge from the person;

the agent may recover such an amount from the person as a debt due to the agent.

Part 3—Unpaid imported food charges

7  Late payment fee

             (1)  For subsection 11(1) of the Act, if an imported food charge (customs), or an imported food charge (general), (the relevant charge) is not paid at or before the time the relevant charge is due and payable, a late payment fee, worked out in accordance with subsection (2), is due and payable in addition to the relevant charge.

             (2)  The late payment fee is worked out using the following formula:

where:

days overdue is the number of days after the relevant charge is due and payable that elapse before the day on which the relevant charge is paid.

8  Person liable to pay late payment fee

                   For subsection 11(3) of the Act, if an imported food charge (customs), or an imported food charge (general), is not paid at or before the time the charge is due and payable, the person who is liable to pay the charge, and any agent of that person, are jointly and severally liable to pay a late payment fee in relation to the charge under section 7 of this instrument.