Federal Register of Legislation - Australian Government

Primary content

Orders/Other as amended, taking into account amendments up to Export Control (Sheepmeat and Goatmeat Export to the European Union Tariff Rate Quotas) Amendment (Brexit Transition Period) Order 2020
Administered by: Agriculture, Water and the Environment
Registered 17 Nov 2020
Start Date 24 Oct 2020

Commonwealth Coat of Arms of Australia

Export Control (Tariff Rate Quotas—Sheepmeat and Goatmeat Export to the European Union and United Kingdom) Order 2019

made under section 23A of the

Export Control Act 1982

Compilation No. 1

Compilation date:                              24 October 2020

Includes amendments up to:            F2020L01340

Registered:                                         17 November 2020

About this compilation

This compilation

This is a compilation of the Export Control (Tariff Rate Quotas—Sheepmeat and Goatmeat Export to the European Union and United Kingdom) Order 2019 that shows the text of the law as amended and in force on 24 October 2020 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part 1—Preliminary                                                                                                                                        1

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

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

5............ Purpose of this instrument............................................................................................. 1

6............ Definitions..................................................................................................................... 1

Part 2—Use of access amounts                                                                                                                 4

Division 1—Introduction                                                                                                                       4

7............ Purpose of this Part....................................................................................................... 4

Division 2—Tariff rate quota entitlement                                                                                    5

8............ Balance of tariff rate quota entitlement........................................................................... 5

9............ Application for tariff rate quota entitlement................................................................... 5

10.......... Initial allocation............................................................................................................. 5

11.......... Penalty amount.............................................................................................................. 7

12.......... Formula for working out initial allocation..................................................................... 8

13.......... Transfer of tariff rate quota entitlement before 1 November.......................................... 8

14.......... Return of tariff rate quota entitlement before 1 November............................................. 9

15.......... Notice about tariff rate quota entitlement before 1 November........................................ 9

16.......... Cancellation of tariff rate quota entitlement for failure to give notice........................... 10

17.......... Additional allocations after 1 November..................................................................... 10

18.......... Return of tariff rate quota entitlement on or after 1 November.................................... 11

Division 3—Tariff rate quota certificates                                                                                  12

19.......... Tariff rate quota certificates before additional allocations............................................ 12

20.......... Tariff rate quota certificates after additional allocations............................................... 13

21.......... Requirements for applications under section 19 or 20................................................. 14

22.......... Recording issue of tariff rate quota certificate.............................................................. 15

23.......... Cancellation of tariff rate quota certificate.................................................................... 15

Division 4—Miscellaneous                                                                                                                  17

24.......... Annotation of tariff rate quota certificate..................................................................... 17

25.......... Transfer of export records........................................................................................... 17

26.......... Errors in export records............................................................................................... 18

Part 3—Erga omnes tariff rate quota                                                                                                19

27.......... Purpose of this Part..................................................................................................... 19

28.......... Tariff rate quota certificates for erga omnes tariff rate quota........................................ 19

Part 4—Review of decisions                                                                                                                     20

29.......... Application for reconsideration by Secretary of decision............................................ 20

30.......... Secretary to reconsider decision.................................................................................. 20

31.......... Review by Administrative Appeals Tribunal............................................................... 21

32.......... Reconsidering and reviewing decisions....................................................................... 21

Part 5—Miscellaneous                                                                                                                                 22

33.......... Audits.......................................................................................................................... 22

34.......... Decisions made by computer....................................................................................... 22

35.......... Approved manner and form........................................................................................ 23

Part 6—Application and transitional provisions                                                                         24

36.......... Definitions................................................................................................................... 24

37.......... Application of this instrument..................................................................................... 24

38.......... Determining initial allocation for 2020 quota year....................................................... 24

39.......... Record of exports given before 1 January 2020.......................................................... 25

40.......... Application for tariff rate quota entitlements for 2021 quota year................................ 25

41.......... Determining initial allocations for 2021 quota year..................................................... 25

42.......... Formula for determining initial allocation for 2021 quota year.................................... 26

43.......... Repeal of this Part....................................................................................................... 27

Endnotes                                                                                                                                                               28

Endnote 1—About the endnotes                                                                                                      28

Endnote 2—Abbreviation key                                                                                                          29

Endnote 3—Legislation history                                                                                                       30

Endnote 4—Amendment history                                                                                                     31

 


Part 1Preliminary

  

1  Name

                   This instrument is the Export Control (Tariff Rate Quotas—Sheepmeat and Goatmeat Export to the European Union and United Kingdom) Order 2019.

3  Authority

                   This instrument is made under section 23A of the Export Control Act 1982.

5  Purpose of this instrument

                   This instrument provides for, and in relation to, the establishment and administration of a system of tariff rate quotas for the export of sheepmeat and goatmeat to the European Union and the United Kingdom.

6  Definitions

                   In this instrument:

access amount means:

                     (a)  for the EU and a quota year—the total carcase equivalent weight of eligible meat for the EU that may, under the import tariff quota for CN code 0204 that is specified for Australia in the Annex to Commission Implementing Regulation (EU) No 1354/2011, be exported from Australia to the EU in the quota year at a reduced tariff rate; or

                     (b)  for the UK and a quota year—15,349,000 kilograms.

Note:          The Regulation mentioned in paragraph (a) could in 2020 be viewed on the EUR‑Lex website (https://eur‑lex.europa.eu).

approved form for making an application or giving a notice means a form approved by the Secretary under subsection 35(2) for making that kind of application or giving that kind of notice.

approved manner for making an application or giving a notice means a manner approved by the Secretary under subsection 35(1) for making that kind of application or giving that kind of notice.

balance of an exporter’s tariff rate quota entitlement: see section 8.

carcase equivalent weight means:

                     (a)  for bone‑in meat—its weight; or

                     (b)  for boneless mutton—its weight divided by 0.55; or

                     (c)  for boneless goatmeat—its weight divided by 0.55; or

                     (d)  for boneless lamb—its weight divided by 0.6.

consignment means a single shipment (by sea or air) by an exporter to a single consignee.

eligible meat, for a quota destination, means fresh, chilled or frozen mutton, lamb or goatmeat, but does not include:

                     (a)  edible offal; or

                     (b)  canned or processed meat; or

                     (c)  product for ships’ stores; or

                     (d)  a product for which a tariff rate quota certificate is not required by the quota destination.

entitlement‑based amount: see paragraph 20(5)(a).

erga omnes tariff rate quota means the annual Union import tariff quota for CN code 0204 that is referred to as erga omnes in the Annex to the Commission Implementing Regulation (EU) No 1354/2011, as in force from time to time.

EU means the European Union and includes the United Kingdom in relation to the quota year starting on 1 January 2020.

EU‑accredited establishment means an establishment that:

                     (a)  is under the full‑time inspection and supervision of the Department; and

                     (b)  is registered under the Export Control Act 1982; and

                     (c)  has been accredited by AUS‑MEAT Limited (ACN 082 528 881), and the Department, for the export of meat to the EU.

exporter means the holder of a meat export licence granted under section 10 of the Australian Meat and Live‑stock Industry Act 1997 allowing the holder to export sheepmeat or goatmeat.

penalty amount: see subsection 11(4).

performance period for a quota year means the period of 12 months ending on the 31 October before the quota year begins.

quota destination means the EU or the UK.

quota year means a calendar year beginning on or after 1 January 2020.

relevant liability means:

                     (a)  a fee imposed under the Export Control (Fees) Order 2015 that is due and payable; or

                     (b)  a charge prescribed by the Export Charges (Imposition—Customs) Regulation 2015 that is due and payable; or

                     (c)  a charge prescribed by the Export Charges (Imposition—General) Regulation 2015 that is due and payable.

tariff rate quota certificate means a certificate issued under section 19, 20 or 28.

UK means the United Kingdom.

uncommitted access amount: see subsection 20(6).

Part 2Use of access amounts

Division 1Introduction

7  Purpose of this Part

                   This Part provides for a system of tariff rate quotas for the export of eligible meat to a quota destination within the access amount for the quota destination and a quota year.

Division 2Tariff rate quota entitlement

8  Balance of tariff rate quota entitlement

                   The balance of an exporter’s tariff rate quota entitlement, for a quota destination at a time in a quota year, is the total at that time of the amounts of tariff rate quota entitlement for the quota destination and quota year allocated or transferred to the exporter under sections 10, 13 and 17, reduced by the following:

                     (a)  amounts of tariff rate quota entitlement for the quota destination and quota year transferred by the exporter under section 13;

                     (b)  amounts of the exporter’s tariff rate quota entitlement for the quota destination and quota year cancelled under section 14, 15, 16 or 18;

                     (c)  amounts stated in certificates issued to the exporter under section 19 for the quota destination and quota year;

                     (d)  entitlement‑based amounts stated in certificates issued to the exporter under section 20 for the quota destination and quota year.

Note 1:       See paragraph 20(5)(a) for the entitlement‑based amount.

Note 2:       Any reduction mentioned in paragraph (c) or (d) is disregarded if the relevant certificate is cancelled (see subsection 23(4)). See also section 24 for the effect of annotations of certificates.

9  Application for tariff rate quota entitlement

             (1)  The Secretary may invite exporters to apply to the Secretary to be allocated an amount of tariff rate quota entitlement for a quota destination and a quota year under subsection 10(1).

             (2)  If the Secretary does so, an exporter may apply to the Secretary to be allocated an amount of tariff rate quota entitlement for the quota destination and quota year under subsection 10(1) in accordance with the invitation. If the invitation imposes a deadline for applications, the application must be made before the deadline.

             (3)  The application must be:

                     (a)  made:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

10  Initial allocation

             (1)  The Secretary must determine the amount of tariff rate quota entitlement for a quota destination and a quota year to be allocated to each applicant under section 9, using the following method statement.

Method statement

Step 1.   Use the formula in section 12 to work out the step 1 amount for each applicant.

Step 2.   For any applicant who is subject to a penalty for the quota destination and quota year (see section 11), reduce the step 1 amount by the applicant’s penalty amount. The result is the applicant’s step 2 amount.

Step 3.   Use the formula in section 12 to distribute the total of the penalty amounts among the applicants who are not subject to a penalty, and add the amount distributed to each such applicant’s step 1 amount. For this purpose:

               (a)     replace references in the formula to AA with references to the total of the penalty amounts; and

              (b)     replace references to all applicants with references to applicants who are not subject to a penalty.

Step 4.   If, after step 3, the amount for an applicant is less than 12,000 kg:

               (a)     the amount is excluded; and

              (b)     the applicant is excluded and is not allocated an amount of tariff rate quota entitlement for the quota destination and quota year under this section.

Step 5.   Use the formula in section 12 to distribute the total of the amounts excluded at step 4 among the applicants who are not subject to a penalty and not excluded at step 4, and add the amount distributed to each such applicant’s step 3 amount to reach the applicant’s step 5 amount. For this purpose:

               (a)     replace references in the formula to AA with references to the total of the amounts excluded; and

              (b)     replace references to all applicants with references to applicants who are not subject to a penalty and not excluded.

Step 6.   Round all of the step 2 amounts and step 5 amounts to the nearest kilogram, with 0.5 of a kilogram to be rounded up. If, after this, the sum of the amounts exceeds the access amount for the quota destination and quota year, round all the amounts down to the nearest kilogram instead.

Step 7.   The amount of tariff rate quota entitlement allocated to an applicant not excluded at step 4 is:

               (a)     if the applicant is subject to a penalty—the step 2 amount, rounded in accordance with step 6; and

              (b)     otherwise—the step 5 amount, rounded in accordance with step 6.

             (2)  The Secretary must give each applicant a written notice stating:

                     (a)  whether the applicant is allocated an amount of tariff rate quota entitlement for the quota destination and quota year under this section; and

                     (b)  if so—the amount allocated.

11  Penalty amount

             (1)  For the purposes of step 2 of the method statement in subsection 10(1), an applicant is subject to a penalty for a quota destination and a quota year if the applicant’s certified exports for the quota destination and the previous quota year (as worked out under subsection (2)) are less than 90% of the applicant’s annual entitlement for the quota destination and the previous quota year (as worked out under subsection (3)).

             (2)  The applicant’s certified exports for the quota destination and the previous quota year are the sum of:

                     (a)  the amounts stated in certificates (if any) issued to the applicant under section 19, before the end of 30 November in the previous quota year, for export of consignments to the quota destination in the previous quota year; and

                     (b)  the entitlement‑based amounts stated in certificates (if any) issued to the applicant under section 20, before the end of 30 November in the previous quota year, for export of consignments to the quota destination in the previous quota year.

Note:          The amount stated in a certificate is disregarded if the certificate is cancelled (see subsection 23(4)). See also section 24 for the effect of annotations of certificates.

             (3)  The applicant’s annual entitlement for the quota destination and the previous quota year is the total of the amounts of tariff rate quota entitlement for the quota destination and previous quota year allocated or transferred to the applicant under sections 10, 13 and 17, reduced by the sum of:

                     (a)  amounts (if any) of tariff rate quota entitlement for the quota destination and the previous quota year transferred by the applicant under section 13; and

                     (b)  amounts (if any) of the applicant’s tariff rate quota entitlement for the quota destination and the previous quota year cancelled under section 14, 15 or 16.

             (4)  If the applicant is subject to a penalty, the applicant’s penalty amount for the quota destination and the quota year is half the amount by which the applicant’s annual entitlement for the quota destination and the previous quota year exceeds the applicant’s certified exports for the quota destination and the previous quota year.

12  Formula for working out initial allocation

                   For the purposes of the method statement in subsection 10(1), the formula is the following:

                   where:

AA means the access amount for the quota destination and the quota year.

applicant’s accredited exports means the carcase equivalent weight of all the applicant’s exports of eligible meat for the quota destination from an EU‑accredited establishment to any foreign country in the performance period for the quota year, including amounts exported by another exporter in the performance period that have been transferred to the applicant under section 25.

applicant’s quota exports means the total of the amounts stated in certificates issued to the applicant under section 19 or 20 in the performance period for the quota year for export of consignments to the quota destination.

Note:          The amount stated in a certificate that has been cancelled is disregarded (see subsection 23(4)). See also section 24 for the effect of annotations of certificates.

total accredited exports means the carcase equivalent weight of all applicants’ exports of eligible meat for the quota destination from an EU‑accredited establishment to any foreign country in the performance period for the quota year, including amounts exported by another exporter in the performance period that have been transferred to an applicant under section 25.

total quota exports means the total amount of applicant’s quota exports for all applicants.

13  Transfer of tariff rate quota entitlement before 1 November

             (1)  If, at any time before 1 November in a quota year, the balance of an exporter’s tariff rate quota entitlement for a quota destination and the quota year is greater than zero, the exporter may transfer all or part of the balance to another exporter.

             (2)  The transferring exporter must give the Secretary a notice setting out:

                     (a)  the transferring exporter’s name; and

                     (b)  the name of the transferee; and

                     (c)  the amount transferred.

             (3)  The notice must be:

                     (a)  given:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

14  Return of tariff rate quota entitlement before 1 November

             (1)  If, at any time before 1 November in a quota year, the balance of an exporter’s tariff rate quota entitlement for a quota destination and the quota year is greater than zero, the exporter may return all or part of the balance by giving the Secretary notice of the amount to be returned.

             (2)  The notice must be:

                     (a)  given:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

             (3)  The amount stated in the notice is cancelled at the time the notice is given.

Note:          Amounts cancelled under this section may be allocated to other exporters after 1 November (see section 17).

15  Notice about tariff rate quota entitlement before 1 November

             (1)  An exporter must, before 1 November in a quota year, give the Secretary a notice under this section if either or both of the following apply:

                     (a)  the balance of the exporter’s tariff rate quota entitlement for a quota destination and the quota year will be greater than zero on that day;

                     (b)  the balance of the exporter’s tariff rate quota entitlement for a quota destination and the quota year was greater than zero at any time in the quota year, and the exporter wants to apply for an additional amount of tariff rate quota entitlement for the quota destination and quota year.

             (2)  The notice must:

                     (a)  if paragraph (1)(a) applies:

                              (i)  state how the exporter intends to deal with the balance; and

                             (ii)  if the exporter wants to return all or part of the balance—state the amount to be returned; and

                     (b)  if paragraph (1)(b) applies—state the amount the exporter is applying for.

             (3)  Any amount stated in the notice for the purposes of subparagraph (2)(a)(ii) is cancelled at the time the notice is given.

Note:          Amounts cancelled under this section may be allocated to other exporters after 1 November (see section 17).

             (4)  The notice must be:

                     (a)  given:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

16  Cancellation of tariff rate quota entitlement for failure to give notice

                   If, under paragraph 15(1)(a), an exporter is required to give a notice before 1 November in a quota year in relation to the balance of the exporter’s tariff rate quota entitlement for a quota destination and the quota year, and does not do so, the balance of the exporter’s tariff rate quota entitlement for the quota destination and quota year as at the end of 31 October is, at that time, cancelled.

Note:          Amounts cancelled under this section may be allocated to other exporters after 1 November (see section 17).

17  Additional allocations after 1 November

             (1)  The Secretary must, as soon as practicable after 1 November in a quota year, determine the additional amount of tariff rate quota entitlement for a quota destination and the quota year to be allocated to each applicant under paragraph 15(2)(b) as follows:

                     (a)  if the total amount of tariff rate quota entitlements for the quota destination and quota year cancelled under sections 14, 15 and 16 (the cancelled amount) exceeds the total of the amounts applied for under paragraph 15(2)(b)—allocate each applicant the amount applied for; and

                     (b)  otherwise—allocate each applicant the amount worked out using the following method statement.

Method statement

Step 1.   Allocate each applicant either the amount worked out by using the formula in section 12 or the amount applied for, whichever is lower. For this purpose:

               (a)     replace references in the formula to AA with references to the cancelled amount; and

              (b)     replace references to all applicants with references to applicants under paragraph 15(2)(b).

Step 2.   If after this there remains both an unallocated cancelled amount and applicants who were allocated less than the amount applied for, use the formula in section 12 to distribute the remaining cancelled amount among the remaining applicants. For this purpose:

               (a)     replace references in the formula to AA with references to the remaining cancelled amount; and

              (b)     replace references to all applicants with references to remaining applicants.

Step 3.   Allocate to each remaining applicant either:

               (a)     the amount distributed to the applicant at step 2; or

              (b)     if the amount distributed at step 2 together with the total amount already allocated to the applicant exceeds the amount the applicant applied for—the difference between the amount applied for and the total amount already allocated.

Step 4.   Reapply steps 2 and 3 in relation to any remaining unallocated cancelled amount and applicants who were allocated less than the amount applied for (treating references to step 2 as references to the most recently performed step 2), until each remaining applicant has been allocated the amount applied for or all the remaining cancelled amount has been allocated.

Step 5.   Round the amounts allocated to the nearest kilogram, with 0.5 of a kilogram to be rounded up. If after this the sum of the amounts exceeds the cancelled amount, round all the amounts down to the nearest kilogram instead.

             (2)  The Secretary must give each applicant a written notice stating:

                     (a)  whether the applicant is allocated an amount for the quota destination and quota year under this section; and

                     (b)  if so—the amount allocated.

18  Return of tariff rate quota entitlement on or after 1 November

             (1)  If, at any time on or after 1 November in a quota year, the balance of an exporter’s tariff rate quota entitlement for a quota destination and the quota year is greater than zero, the exporter may return all or part of the balance by giving the Secretary notice of the amount to be returned.

             (2)  The notice must be:

                     (a)  given:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

             (3)  The amount stated in the notice is cancelled at the time the notice is given.

Note:          Amounts cancelled under this section form part of the uncommitted access amount for which certificates may be issued under section 20. However, they do not reduce the applicant’s annual entitlement for the purposes of working out a penalty amount under section 11.

Division 3Tariff rate quota certificates

19  Tariff rate quota certificates before additional allocations

             (1)  At any time before the Secretary allocates amounts under section 17 in relation to a quota destination and a quota year (additional allocations after 1 November), an exporter may apply to the Secretary for a tariff rate quota certificate for the export of a consignment of eligible meat to the quota destination in the quota year within the access amount for the quota destination and the quota year.

Note:          The application must be made in accordance with section 21.

             (2)  Subject to subsection (4), the Secretary must issue the applicant a tariff rate quota certificate in relation to the consignment if, at the time the Secretary deals with the application, the balance of the applicant’s tariff rate quota entitlement for the quota destination and the quota year is greater than zero.

             (3)  The certificate must be issued for:

                     (a)  the carcase equivalent weight of the consignment; or

                     (b)  if that weight is greater than the balance of the tariff rate quota entitlement—that balance.

             (4)  The Secretary may decide not to issue a tariff rate quota certificate to the applicant if the Secretary considers that it is not appropriate to issue the certificate, taking into account the following:

                     (a)  any failure by the applicant to comply with a request under subsection 33(3) in the quota year or a previous quota year;

                     (b)  a failure of the applicant to hold any licence required under a law of the Commonwealth to export the consignment;

                     (c)  any relevant liability in relation to a tariff rate quota certificate for the export of eligible meat that has not been paid by the applicant (including if the applicant is jointly liable with another person or other persons);

                     (d)  whether the applicant’s business as an exporter of eligible meat is not financially viable or is not likely to remain so;

                     (e)  whether it would not be in the best interests of the eligible meat industry for the certificate to be issued.

             (5)  A tariff rate quota certificate issued under this section in relation to the export of a consignment of eligible meat to a quota destination in a quota year:

                     (a)  has no effect before the start of the quota year to which the certificate relates; and

                     (b)  ceases to have effect if the consignment is not accepted for entry into the quota destination before the end of the quota year.

20  Tariff rate quota certificates after additional allocations

             (1)  At any time between when the Secretary allocates amounts under section 17 in relation to a quota destination and a quota year (additional allocations after 1 November) and the end of the quota year, an exporter may apply to the Secretary for a tariff rate quota certificate for the export of a consignment of eligible meat to the quota destination in the quota year within the access amount for the quota destination and the quota year.

Note:          The application must be made in accordance with section 21.

             (2)  The Secretary must deal with applications under this section in the order in which the applications are received.

             (3)  Subject to subsection (7), the Secretary must issue the applicant a tariff rate quota certificate in relation to the consignment if, at the time the Secretary deals with the application, either or both of the following apply:

                     (a)  the balance of the applicant’s tariff rate quota entitlement for the quota destination and quota year is greater than zero;

                     (b)  there is an uncommitted access amount for the quota destination and quota year (see subsection (6)).

             (4)  The certificate must be issued for:

                     (a)  the carcase equivalent weight of the consignment; or

                     (b)  if that weight is greater than the total of the balance of the applicant’s tariff rate quota entitlement and the uncommitted access amount—that total.

             (5)  If a certificate is issued to an applicant under this section:

                     (a)  the lower of the amount stated in the certificate and the amount that was the balance of the applicant’s tariff rate quota entitlement just before the certificate was issued is the applicant’s entitlement‑based amount; and

                     (b)  any remaining amount reduces the uncommitted access amount.

Note:          The entitlement‑based amount reduces the applicant’s tariff rate quota entitlement (see paragraph 8(d)).

             (6)  The uncommitted access amount, for a quota destination and a quota year at a particular time, is the sum of:

                     (a)  the amount (if any) that remained unallocated after the Secretary allocated amounts for the quota destination and quota year under section 17; and

                     (b)  any amounts of tariff rate quota entitlement for the quota destination and quota year cancelled under section 18 before that time;

reduced in accordance with paragraph (5)(b) for certificates issued to applicants under this section before that time.

             (7)  The Secretary may decide not to issue a tariff rate quota certificate to an applicant if the Secretary considers that it is not appropriate to issue the certificate, taking into account the following:

                     (a)  any failure by the applicant to comply with a request under subsection 33(3) in the quota year or a previous quota year;

                     (b)  a failure of the applicant to hold any licence required under a law of the Commonwealth to export the consignment;

                     (c)  any relevant liability in relation to a tariff rate quota certificate or the export of eligible meat that has not been paid by the applicant (including if the applicant is jointly liable with another person or other persons);

                     (d)  whether the applicant’s business as an exporter of eligible meat is not financially viable or is not likely to remain so;

                     (e)  whether it would not be in the best interests of the eligible meat industry for the certificate to be issued.

             (8)  A tariff rate quota certificate issued under this section in relation to the export of a consignment of eligible meat to a quota destination in a quota year ceases to have effect if the consignment is not accepted for entry into the quota destination before the end of the quota year.

21  Requirements for applications under section 19 or 20

             (1)  This section applies in relation to an application under section 19 or 20 in relation to a consignment.

             (2)  The application must not be made more than 3 weeks before the applicant intends the consignment to leave Australia.

             (3)  The application must be:

                     (a)  made:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

Note:          A person may commit an offence or be liable to a civil penalty if the person makes a false or misleading statement in an application or provides false or misleading information or documents (see sections 136.1, 137.1 and 137.2 of the Criminal Code).

             (4)  The Secretary may accept any information or document previously given to the Secretary in connection with an application made under this instrument as satisfying any requirement to give that information or document under subsection (3).

             (5)  An application is taken not to have been made if the application does not comply with subsection (3).

             (6)  The Secretary may request further information from the applicant that is relevant to the application.

             (7)  Any further information in relation to the application (whether or not provided in response to a request under subsection (6)) must be given to the Secretary.

             (8)  An application is taken to be received by the Secretary when all of the following information has been received:

                     (a)  any information or documents required by the Secretary to accompany the application;

                     (b)  if further information is requested under subsection (6) in relation to the application—that further information.

             (9)  A person who has made an application may withdraw the application at any time before the Secretary makes a decision on the application.

22  Recording issue of tariff rate quota certificate

                   If the Secretary issues a tariff rate quota certificate to a person under this instrument, the Secretary must:

                     (a)  make an entry reflecting the issue of the certificate in an electronic system maintained by the Department; and

                     (b)  either:

                              (i)  send the certificate to the person; or

                             (ii)  notify the person of the issue of the certificate.

23  Cancellation of tariff rate quota certificate

Cancellation on request

             (1)  The Secretary must cancel a tariff rate quota certificate issued to a person under section 19 or 20 for the export of a consignment of eligible meat to a quota destination in a quota year if:

                     (a)  the certificate has not been accepted by the quota destination; and

                     (b)  the person requests the Secretary in writing to cancel the certificate; and

                     (c)  if hard copies of the certificate were issued—the person also gives the Secretary either of the following:

                              (i)  all the hard copies of the certificate;

                             (ii)  a declaration, in any form the Secretary requires, accompanied by any evidence the Secretary requires, about why the copies cannot be given.

Cancellation on Secretary’s own initiative

             (2)  The Secretary may cancel a tariff rate quota certificate issued to a person under section 19 or 20 for the export of a consignment of eligible meat to a quota destination in a quota year if:

                     (a)  the certificate has not been accepted by the quota destination; and

                     (b)  any of the following apply:

                              (i)  the certificate is incorrect in any respect;

                             (ii)  the consignment does not leave Australia within 6 weeks after the certificate was issued;

                            (iii)  the person has failed to comply with a request under subsection 33(3) in the quota year or a previous quota year;

                            (iv)  the person does not hold, or ceases to hold, any licence required under a law of the Commonwealth to export the consignment;

                             (v)  a relevant liability in relation to a tariff rate quota certificate for the export of eligible meat has not been paid by the person (including if the person is jointly liable with another person or other persons);

                            (vi)  the person’s business as an exporter of eligible meat is not financially viable or is not likely to remain so;

                           (vii)  the Secretary considers that it would not be in the best interests of the eligible meat industry for the person to continue to hold the certificate;

                          (viii)  the quota year for which the certificate was issued has ended.

Notice and recording of cancellation

             (3)  If a tariff rate quota certificate is cancelled under this section, the Secretary must:

                     (a)  record the cancellation in an electronic system maintained by the Department; and

                     (b)  for a cancellation under subsection (2)—notify the person to whom the certificate was issued, in writing, of the cancellation.

Effect of cancellation

             (4)  Subject to Part 4 (review of decisions), a tariff rate quota certificate that is cancelled under this section is taken never to have been issued.

Division 4Miscellaneous

24  Annotation of tariff rate quota certificate

             (1)  If:

                     (a)  a quota destination authority annotates a tariff rate quota certificate for export of a consignment to the quota destination to show that the weight of the consignment to which the certificate relates is less than the weight stated in the certificate; and

                     (b)  the exporter to whom the certificate was issued gives the Secretary a copy of the annotated certificate, before the time required by subsection (2) or (3) (if applicable);

the amount stated in the certificate is taken to be the amount as affected by the annotation.

             (2)  For the purposes of subsection 11(2), the exporter must give the Secretary the copy of the annotated certificate before the end of the 30 November mentioned in that subsection.

             (3)  For the purposes of the definition of applicant’s quota exports in section 12, the exporter must give the Secretary the copy of the annotated certificate before the end of the 30 November that occurs immediately after the end of the performance period mentioned in that definition.

             (4)  An annotation of a certificate issued under section 20 affects the applicant’s entitlement‑based amount (if any) for the quota destination and quota year before it affects the uncommitted access amount for the quota destination and quota year.

25  Transfer of export records

             (1)  An exporter may, by notice given to the Secretary before the end of the 7 November after the end of the performance period for a quota year, transfer to another exporter all or part of the carcase equivalent weight of the person’s exports of mutton, lamb or goatmeat from an EU‑accredited establishment in the performance period, other than exports for which a certificate was issued under section 19 or 20.

Note:          The transfers are taken into account in working out the transferee’s accredited exports, and total accredited exports, for the quota year (see section 12).

             (2)  The notice must state:

                     (a)  the name of the person transferring the weight; and

                     (b)  the transferee’s name; and

                     (c)  the carcase equivalent weight, in kilograms, to be transferred.

             (3)  The notice must be:

                     (a)  given:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

26  Errors in export records

             (1)  The Secretary may correct an error in a record of an exporter’s exports (whether the error is notified by the exporter under subsection (2) or otherwise). If the Secretary does so, the Secretary must notify the exporter of the correction.

             (2)  If an exporter thinks that a record of its exports given to the exporter by the Secretary contains an error, the exporter must give the Secretary notice of the error within 30 days after receiving the record.

             (3)  A notice under subsection (2) must be:

                     (a)  given:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

Part 3Erga omnes tariff rate quota

  

27  Purpose of this Part

                   This Part provides for a system of tariff rate quotas for the export from Australia to the EU of eligible meat under the erga omnes tariff rate quota.

28  Tariff rate quota certificates for erga omnes tariff rate quota

             (1)  An exporter may apply to the Secretary for a tariff rate quota certificate for the export from Australia to the EU of a consignment of eligible meat in the quota year under the erga omnes tariff rate quota.

             (2)  The application must not be made more than 3 months before the start of the quota year.

             (3)  The application must be:

                     (a)  made:

                              (i)  in the approved manner (if any) and approved form (if any); or

                             (ii)  if there is no approved manner and no approved form—in writing; and

                     (b)  accompanied by any information or documents required by the Secretary.

             (4)  If an exporter applies under subsection (1) for a tariff rate quota certificate, the Secretary may issue the tariff rate quota certificate to the exporter.

             (5)  If the Secretary decides not to issue the tariff rate quota certificate to the exporter, the Secretary must give the exporter a written notice that sets out:

                     (a)  the terms of the decision; and

                     (b)  the reasons for the decision; and

                     (c)  particulars of the exporter’s right to have the decision reviewed under Part 4.

             (6)  A tariff rate quota certificate issued under this section in relation to the export of a consignment of eligible meat in a quota year:

                     (a)  has no effect before the start of the quota year; and

                     (b)  ceases to have effect if the consignment is not accepted for entry into the EU before the end of the quota year.

Part 4Review of decisions

  

29  Application for reconsideration by Secretary of decision

Refusal to issue certificate under section 19 or 20

             (1)  If a decision is made to refuse to issue a tariff rate quota certificate under section 19 or 20 on a ground mentioned in subsection 19(4) or 20(7), the applicant for the certificate may apply to the Secretary to have the decision reconsidered.

Cancellation of certificate under section 23

             (2)  If a decision is made to cancel a tariff rate quota certificate under subsection 23(2), the person to whom the certificate was issued may apply to the Secretary to have the decision reconsidered.

Refusal to issue certificate under section 28

             (3)  If a decision is made under subsection 28(5) to refuse to issue a tariff rate quota certificate under subsection 28(1), the applicant for the certificate may apply to the Secretary to have the decision reconsidered.

Application for reconsideration

             (4)  An application to have a decision reconsidered must:

                     (a)  be made in writing; and

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

                     (c)  be lodged with the Secretary within 28 days after the day the decision first came to the notice of the applicant, or within any further period the Secretary allows.

30  Secretary to reconsider decision

             (1)  On receipt of an application under section 29 for reconsideration of a decision, the Secretary must reconsider the decision and, subject to section 32, may:

                     (a)  decide to affirm, vary or set aside the decision; and

                     (b)  if the Secretary decides to set aside the decision—make any decision that the person who made the decision could have made.

             (2)  A decision set aside by the Secretary ceases to have effect.

             (3)  A decision made by the Secretary under this section takes effect:

                     (a)  on the day specified in the decision; or

                     (b)  if a day is not specified—on the day the decision was made.

             (4)  The Secretary must give the applicant written notice of the Secretary’s decision under this section within 45 days after the day the application for reconsideration was received.

             (5)  The notice must set out the reasons for the Secretary’s decision.

31  Review by Administrative Appeals Tribunal

                   Applications may be made to the Administrative Appeals Tribunal for review of decisions of the Secretary made under section 30.

32  Reconsidering and reviewing decisions

             (1)  For the purposes of reconsidering, or reviewing, a decision to refuse to issue a tariff rate quota certificate under section 20 on a ground mentioned in subsection 20(7), references in section 20 to the uncommitted access amount for a quota destination and a quota year at a time are taken to be references to the uncommitted access amount (if any) at the time of the reconsideration or review.

             (2)  For the purposes of reconsidering, or reviewing, a decision to cancel a certificate under section 23, references in sections 19 and 20 to the balance of the applicant’s tariff rate quota entitlement for a quota destination and a quota year are taken to be references to the balance at the time of the reconsideration or review.

Part 5Miscellaneous

  

33  Audits

             (1)  The Secretary may require an audit to be carried out in relation to the following:

                     (a)  a tariff rate quota certificate issued to a person;

                     (b)  all tariff rate quota certificates issued to a person during a specified period.

             (2)  An audit must be carried out by an auditor approved in writing by the Secretary.

             (3)  A person who is carrying out an audit in relation to one or more tariff rate quota certificates issued to a person may request the person to do either or both of the following:

                     (a)  produce any documents, records or things that the auditor is satisfied are relevant to the audit;

                     (b)  provide the auditor with all reasonable facilities and assistance for the effective carrying out of the audit.

34  Decisions made by computer

             (1)  The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may, or must, under this instrument:

                     (a)  make a decision; or

                     (b)  exercise any power or comply with any obligation; or

                     (c)  do anything else related to making a decision referred to in paragraph (a), or related to exercising a power or complying with an obligation referred to in paragraph (b).

          (1A)  However, subsection (1) does not apply in relation to:

                     (a)  making a decision for which an application for reconsideration may be made under section 29; or

                     (b)  reconsidering such a decision under subsection 30(1).

             (2)  The Secretary must take all reasonable steps to ensure that decisions made by the operation of a computer program under an arrangement made under subsection (1) are correct.

             (3)  The Secretary is taken to have:

                     (a)  made a decision; or

                     (b)  exercised a power or complied with an obligation; or

                     (c)  done something else related to the making of a decision or exercise of a power or compliance with an obligation;

that was made, exercised, complied with or done by the operation of a computer program under an arrangement made under subsection (1).

             (4)  The Secretary may make a decision in substitution for a decision taken to have been made by the Secretary under paragraph (3)(a) if the Secretary is satisfied that the decision made by the operation of the computer program is incorrect.

35  Approved manner and form

             (1)  The Secretary may, in writing, approve a manner for making applications or giving notices under this instrument.

             (2)  The Secretary may, in writing, approve a form for making applications or giving notices under this instrument.

Part 6Application and transitional provisions

  

36  Definitions

                   In this Part:

old Order means the Export Control (Sheepmeat and Goatmeat Export to the European Union Tariff Rate Quotas) Order 2016.

37  Application of this instrument

             (1)  This instrument applies:

                     (a)  in relation to exports of eligible meat to the EU in the quota year starting on 1 January 2020 and later quota years; and

                     (b)  in relation to exports of eligible meat to the UK in the quota year starting on 1 January 2021 and later quota years.

Note:          In relation to the quota year starting on 1 January 2020, EU is defined to include the UK (see section 6).

             (2)  For the purposes of the allocation of tariff rate quota entitlement for the quota year starting on 1 January 2020:

                     (a)  this instrument applies; and

                     (b)  sections 8, 9 and 10 of the old Order do not apply.

38  Determining initial allocation for 2020 quota year

             (1)  This section applies for the purposes of determining amounts of tariff rate quota entitlement to be allocated under subsection 10(1) for the quota year starting on 1 January 2020.

             (2)  In using the method statement in subsection 10(1):

                     (a)  disregard steps 2 and 3 and any references to the step 2 amount; and

                     (b)  in step 4, treat the reference to step 3 as a reference to step 1; and

                     (c)  in step 5, treat the reference to the step 3 amount as a reference to the step 1 amount; and

                     (d)  disregard paragraph (a) of step 7.

             (3)  In using the formula in section 12:

                     (a)  references to amounts exported by another exporter in the performance period for the quota year that have been transferred under section 25 are taken to include references to amounts exported by another exporter in the 12 month period ending on 31 October 2019 and transferred under section 18 of the old Order; and

                     (b)  references to certificates issued under section 19 or 20 in the performance period for the quota year are taken to include references to certificates issued under section 15 or 16 of the old Order in the 12 month period ending on 31 October 2019.

39  Record of exports given before 1 January 2020

             (1)  This section applies if:

                     (a)  an exporter was given a record of the exporter’s exports under section 19 of the old Order before 1 January 2020; and

                     (b)  immediately before that day, the 30 day period referred to in that section has not ended.

             (2)  The record is taken, on and after 1 January 2020, to be a record given to the exporter under section 26 of this instrument on the day the record was given to the exporter under section 19 of the old Order.

40  Application for tariff rate quota entitlements for 2021 quota year

                   For the quota year starting on 1 January 2021, section 9 applies as if:

                     (a)  the reference to a quota destination in subsection 9(1) were a reference to both the EU and the UK; and

                     (b)  the reference in subsection 9(2) to an amount of tariff rate quota entitlement for the quota destination and quota year were a reference to amounts of tariff rate quota entitlement for the EU and quota year and the UK and quota year.

41  Determining initial allocations for 2021 quota year

             (1)  For the quota year starting on 1 January 2021, subsection 10(1) is taken to have been replaced by subsection (2) of this section.

             (2)  The Secretary must determine the amount of tariff rate quota entitlement for the EU and the UK and a quota year to be allocated to each applicant under section 9, using the following method statement.

Method statement

Step 1.   Use the formula in section 42 to work out the step 1 amount for each applicant.

Step 2.   If the step 1 amount for an applicant is less than 12,000 kg:

               (a)     the amount is excluded; and

              (b)     the applicant is excluded and is not allocated an amount of tariff rate quota entitlement for either the EU or the UK and the quota year under this section.

Step 3.   Use the formula in section 42 to distribute the total of the amounts excluded under step 2 among the applicants who were not excluded, and add the amount distributed to each such applicant’s step 1 amount to reach the applicant’s step 3 amount. For this purpose:

               (a)     replace references in the formula to CAA with references to the total of the amounts excluded; and

              (b)     replace references to all applicants with references to applicants who were not excluded.

Step 4.   Apportion the step 3 amount for each of the remaining applicants as follows:

               (a)     20% for the EU; and

              (b)     80% for the UK.

Step 5.   Round the amounts to the nearest kilogram, with 0.5 of a kilogram to be rounded up. If after this the sum of the amounts apportioned for a quota destination exceeds the access amount for that quota destination, round all the amounts apportioned for the quota destination down to the nearest kilogram instead.

Step 6.   For an applicant not excluded at step 2:

               (a)     the amount of tariff rate quota entitlement for the EU and the quota year allocated to the applicant is the amount apportioned for the EU at step 4, rounded in accordance with step 5; and

              (b)     the amount of tariff rate quota entitlement for the UK and the quota year allocated to the applicant is the amount apportioned for the UK at step 4, rounded in accordance with step 5.

42  Formula for determining initial allocation for 2021 quota year

             (1)  For the purposes of the method statement in section 41, the formula is the following:

where:

applicant’s accredited exports is the carcase equivalent weight of all the applicant’s exports of EU‑eligible meat from an EU‑accredited establishment to any foreign country in the performance period for the quota year, including amounts exported by another exporter in the performance period that have been transferred to the applicant under section 25.

applicant’s all‑quota exports is the total of the amounts stated in certificates issued to the applicant under section 19 or 20 in the performance period for the quota year.

CAA means the sum of:

                     (a)  the access amount for the EU and the quota year; and

                     (b)  the access amount for the UK and the quota year.

total accredited exports is the carcase equivalent weight of all applicants’ exports of EU‑eligible meat from an EU‑accredited establishment to any foreign country in the performance period for the quota year, including amounts exported by another exporter in the performance period that have been transferred to an applicant under section 25.

total all‑quota exports is the total amount of applicant’s all‑quota exports for all applicants.

             (2)  In subsection (1):

EU‑eligible meat means eligible meat for the EU.

             (3)  In using the formula in subsection (1), a reference to certificates issued under section 19 or 20 in the performance period for the quota year is taken to include a reference to certificates issued under section 15 or 16 of the old Order in the period starting on 1 November 2019 and ending on 31 December 2019.

43  Repeal of this Part

                   This Part is repealed at the start of 1 January 2022.


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

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 the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Export Control (Sheepmeat and Goatmeat Export to the European Union Tariff Rate Quotas) Order 2019

4 Dec 2019 (F2019L01564)

Sch 1: 1 Jan 2020 (s 2(1) item 2)
Remainder: 5 Dec 2019 (s 2(1) item 1)

 

Export Control (Sheepmeat and Goatmeat Export to the European Union Tariff Rate Quotas) Amendment (Brexit Transition Period) Order 2020

23 Oct 2020 (F2020L01340)

24 Oct 2020 (s 2(1) item 1)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 1.............................................

am F2020L01340

s 2.............................................

rep LA s 48D

s 4.............................................

rep LA s 48C

s 5.............................................

rs F2020L01340

s 6.............................................

am F2020L01340

Part 2

 

Part 2 heading...........................

rs F2020L01340

Division 1

 

s 7.............................................

am F2020L01340

Division 2

 

s 8.............................................

am F2020L01340

s 9.............................................

am F2020L01340

s 10...........................................

am F2020L01340

s 11...........................................

rs F2020L01340

s 12...........................................

am F2020L01340

s 13...........................................

am F2020L01340

s 14...........................................

am F2020L01340

s 15...........................................

am F2020L01340

s 16...........................................

am F2020L01340

s 17...........................................

am F2020L01340

s 18...........................................

am F2020L01340

Division 3

 

s 19...........................................

am F2020L01340

s 20...........................................

am F2020L01340

s 21...........................................

am F2020L01340

s 23...........................................

am F2020L01340

Division 4

 

s 24...........................................

am F2020L01340

s 25...........................................

am F2020L01340

Part 4

 

s 32...........................................

am F2020L01340

Part 5

 

s 34...........................................

am F2020L01340

Part 6

 

Part 6........................................

rep 1 Jan 2022 (s 43)

s 36...........................................

rep 1 Jan 2022 (s 43)

s 37...........................................

am F2020L01340

 

rep 1 Jan 2022 (s 43)

s 38...........................................

rep 1 Jan 2022 (s 43)

s 39...........................................

rep 1 Jan 2022 (s 43)

s 40...........................................

rs F2020L01340

 

rep 1 Jan 2022 (s 43)

s 41...........................................

rs F2020L01340

 

rep 1 Jan 2022 (s 43)

s 42...........................................

ad F2020L01340

 

rep 1 Jan 2022 (s 43)

s 43...........................................

ad F2020L01340

 

rep 1 Jan 2022 (s 43)

Schedule 1

 

Schedule 1................................

rep LA s 48C