Federal Register of Legislation - Australian Government

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SR 1991 No. 196 Regulations as amended, taking into account amendments up to Export Control Legislation (Repeals and Consequential Amendments) Regulations 2021
Administered by: Agriculture, Water and the Environment
Registered 15 Apr 2021
Start Date 28 Mar 2021
Table of contents.

Commonwealth Coat of Arms of Australia

Primary Industries Levies and Charges Collection Regulations 1991

Statutory Rules No. 196, 1991

made under the

Primary Industries Levies and Charges Collection Act 1991

Compilation No. 84

Compilation date:                              28 March 2021

Includes amendments up to:            F2021L00336

Registered:                                         15 April 2021

This compilation is in 4 volumes

Volume 1:       regulations 1–12

Schedules 1–21

Volume 2:       Schedule 22

Volume 3:       Schedules 23–36

Volume 4:       Schedule 37

Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Primary Industries Levies and Charges Collection Regulations 1991 that shows the text of the law as amended and in force on 28 March 2021 (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

Schedule 22—Horticultural products                                                       1

Part 1—Definitions                                                                                                                1

1.1......................... Definitions for Schedule 22................................................ 1

Part 2—Almonds                                                                                                                    2

2.1......................... Application......................................................................... 2

2.2......................... Definitions for Part 2.......................................................... 2

2.3......................... What is a levy year.............................................................. 2

2.4......................... Who is a producer............................................................... 2

2.5......................... When is charge or levy due for payment............................. 3

2.6......................... Who must lodge a return..................................................... 3

2.7......................... When must a return be lodged............................................ 3

2.8......................... What must be included in a return....................................... 3

2.9......................... What records must be kept.................................................. 3

Part 3—Apples and pears                                                                                                 5

3.1......................... Application......................................................................... 5

3.2......................... Definitions for Part 3.......................................................... 5

3.3......................... What is a levy year.............................................................. 6

3.4......................... Who is a producer............................................................... 6

3.5......................... When is charge or levy due for payment—people who lodge quarterly returns       7

3.6......................... Who must lodge a quarterly return...................................... 7

3.7......................... When must a quarterly return be lodged............................. 7

3.8......................... What must be included in a quarterly return........................ 7

3.9......................... When is charge or levy due for payment—people who lodge annual returns           8

3.10....................... Who must lodge an annual return....................................... 8

3.11....................... When must an annual return be lodged............................... 9

3.12....................... What must be included in an annual return—producers...... 9

3.13....................... What must be included in an annual return—first purchasers and agents 9

3.14....................... What must be included in an annual return—persons who export apples or pears   9

3.15....................... Exemption from lodging quarterly returns........................ 10

3.16....................... Form of application for exemption.................................... 10

3.17....................... Grant or refusal of exemption........................................... 10

3.18....................... Continuation of exemption................................................ 11

3.19....................... When must quarterly returns be lodged if exemption refused or not continued        11

3.20....................... Orders—specified amount................................................ 11

3.21....................... What records must be kept—producers............................ 11

3.22....................... What records must be kept—first purchasers................... 12

3.23....................... What records must be kept—agents.................................. 12

3.24....................... What records must be kept—persons who export apples or pears           13

3.25....................... Review of decisions.......................................................... 13

Part 4—Avocados                                                                                                                14

4.1......................... Application....................................................................... 14

4.2......................... Definitions for Part 4........................................................ 14

4.3......................... What is a levy year............................................................ 14

4.3A...................... What is not a process........................................................ 15

4.3B....................... Who is a processor........................................................... 15

4.3C....................... Liability of intermediaries—processors............................ 15

4.4......................... Who is a producer............................................................. 15

4.5......................... When is charge or levy due for payment—people who lodge quarterly returns       16

4.6......................... Who must lodge a quarterly return.................................... 16

4.7......................... When must a quarterly return be lodged........................... 16

4.8......................... When is charge or levy due for payment—people who lodge annual returns           16

4.9......................... Who must lodge an annual return..................................... 16

4.10....................... When must an annual return be lodged............................. 17

4.11....................... What must be included in a return..................................... 17

4.12....................... Exemption from lodging quarterly returns........................ 17

4.13....................... Form of application for exemption.................................... 17

4.14....................... Grant or refusal of exemption........................................... 18

4.15....................... Continuation of exemption................................................ 18

4.16....................... When must quarterly returns be lodged if exemption not granted or continued        19

4.17....................... What records must be kept—producers............................ 19

4.18....................... What records must be kept—first purchasers and buying agents             19

4.19....................... What records must be kept—exporters and exporting agents.. 19

4.20....................... What records must be kept—selling agents...................... 20

4.20A.................... What records must be kept—processors........................... 20

4.21....................... Review of decisions.......................................................... 20

Part 5—Cherries                                                                                                                   21

5.1......................... Application....................................................................... 21

5.2......................... Definitions for Part 5........................................................ 21

5.3......................... What is a levy year............................................................ 21

5.4......................... What is not a process........................................................ 21

5.5......................... Who is a producer............................................................. 21

5.6......................... When is charge or levy due for payment........................... 22

5.7......................... Who must lodge a return................................................... 22

5.8......................... When must a return be lodged.......................................... 22

5.9......................... What must be included in a return..................................... 22

5.10....................... What records must be kept................................................ 23

Part 6—Chestnuts                                                                                                                25

6.1......................... Application....................................................................... 25

6.2......................... Definitions for Part 6........................................................ 25

6.3......................... What is a levy year............................................................ 25

6.4......................... Who is a producer............................................................. 25

6.5......................... Liability of intermediaries—exporting agents................... 26

6.6......................... When charge or levy is due for payment—persons who lodge quarterly returns     26

6.7......................... Persons who must lodge a quarterly return....................... 26

6.8......................... When a quarterly return must be lodged........................... 27

6.8A...................... When charge or levy is due for payment—persons who lodge annual returns         27

6.8B....................... Persons who must lodge an annual return........................ 27

6.8C....................... When an annual return must be lodged............................. 27

6.9......................... What must be included in a return..................................... 27

6.9A...................... Persons who may apply for exemption from lodging quarterly returns   27

6.9B....................... Form of application for exemption.................................... 27

6.9C....................... Grant or refusal of exemption........................................... 28

6.9D...................... Continuation of exemption................................................ 28

6.9E....................... When a quarterly return must be lodged if exemption refused 29

6.9F....................... When a quarterly return must be lodged if exemption not continued        29

6.10....................... What records must be kept—producers............................ 29

6.11....................... What records must be kept—first purchasers................... 29

6.12....................... What records must be kept—buying agents...................... 30

6.13....................... What records must be kept—exporters............................. 30

6.14....................... What records must be kept—exporting agents.................. 31

6.15....................... What records must be kept—selling agents...................... 31

6.16....................... Details of producer for records......................................... 31

Part 7—Citrus                                                                                                                        33

7.1......................... Application....................................................................... 33

7.2......................... Definitions for Part 7........................................................ 33

7.3......................... What is a levy year............................................................ 34

7.4......................... Who is a producer............................................................. 34

7.5......................... When is charge or levy due for payment—people who lodge quarterly returns       34

7.6......................... Who must lodge a quarterly return.................................... 34

7.7......................... When must a quarterly return be lodged........................... 35

7.8......................... What must be included in a quarterly return—first purchasers and agents               35

7.9......................... What must be included in a quarterly return—persons who export citrus                36

7.10....................... When is charge or levy due for payment—people who lodge annual returns           36

7.11....................... Who must lodge an annual return..................................... 36

7.12....................... When must an annual return be lodged............................. 36

7.13....................... What must be included in an annual return—producers.... 37

7.14....................... What must be included in an annual return—first purchasers and agents 37

7.15....................... What must be included in an annual return—persons who export citrus  37

7.16....................... Exemption from lodging quarterly returns........................ 37

7.17....................... Form of application for exemption.................................... 38

7.18....................... Grant or refusal of exemption........................................... 38

7.19....................... Continuation of exemption................................................ 39

7.20....................... When must quarterly returns be lodged if exemption refused or not continued        39

7.21....................... Orders—specified amount................................................ 39

7.22....................... What records must be kept—producers............................ 39

7.23....................... What records must be kept—first purchasers and buying agents             40

7.24....................... What records must be kept—selling agents...................... 40

7.25....................... What records must be kept—persons who export citrus... 40

7.26....................... Review of decisions.......................................................... 41

Part 8—Custard apples                                                                                                    42

8.1......................... Application....................................................................... 42

8.2......................... Definitions for Part 8........................................................ 42

8.3......................... What is a levy year............................................................ 42

8.3A...................... What is not a process........................................................ 43

8.3B....................... Who is a processor........................................................... 43

8.4......................... Who is a producer............................................................. 43

8.5......................... When is charge or levy due for payment—people who lodge quarterly returns       43

8.6......................... Who must lodge a quarterly return.................................... 43

8.6A...................... When must a quarterly return be lodged........................... 44

8.6B....................... When is charge or levy due for payment—people who lodge annual returns           44

8.6C....................... Who must lodge an annual return..................................... 44

8.7......................... When must an annual return be lodged............................. 44

8.8......................... What must be included in a return..................................... 45

8.8A...................... Exemption from lodging quarterly returns........................ 45

8.8B....................... Form of application for exemption.................................... 45

8.8C....................... Grant or refusal of exemption........................................... 46

8.8D...................... Continuation of exemption................................................ 46

8.8E....................... When must a quarterly return be lodged if exemption refused or not continued       46

8.9......................... What records must be kept................................................ 46

8.10....................... Review of decisions.......................................................... 47

Part 9—Dried vine fruits                                                                                                 48

9.1......................... Application....................................................................... 48

9.2......................... Definitions for Part 9........................................................ 48

9.3......................... What is a levy year............................................................ 48

9.4......................... Who is a processor........................................................... 48

9.5......................... Who is a producer............................................................. 48

9.6......................... Liability of intermediaries for charge—exporting agents.. 49

9.7......................... Liability of intermediaries—exemption for first purchasers, buying agents and selling agents.......................................................................................... 49

9.8......................... When is charge or levy due for payment—people who lodge monthly returns        49

9.9......................... Who must lodge a monthly return..................................... 49

9.10....................... When must a monthly return be lodged............................ 50

9.11....................... When is charge or levy due for payment—people who lodge annual returns           50

9.12....................... Who must lodge an annual return..................................... 50

9.13....................... When must an annual return be lodged............................. 51

9.14....................... What must be included in a return..................................... 51

9.15....................... Persons who may apply for exemption from lodging monthly returns    51

9.16....................... Form of application for exemption.................................... 51

9.17....................... Grant or refusal of exemption........................................... 52

9.18....................... Continuation of exemption................................................ 52

9.19....................... When must monthly returns be lodged if an exemption is not granted or continued.......................................................................................... 53

9.20....................... What records must be kept—producers............................ 53

9.21....................... What records must be kept—first purchasers................... 53

9.22....................... What records must be kept—buying agents...................... 53

9.23....................... What records must be kept—exporters and exporting agents.. 54

9.24....................... What records must be kept—selling agents...................... 54

9.25....................... Review of decisions.......................................................... 55

Part 10—Macadamia nuts                                                                                              56

10.1....................... Application....................................................................... 56

10.2....................... Definitions for Part 10...................................................... 56

10.3....................... What is a levy year............................................................ 57

10.4....................... What is not a process........................................................ 57

10.5....................... Who is a processor........................................................... 57

10.6....................... Who is a producer............................................................. 57

10.7....................... Liability of intermediaries—processors............................ 57

10.8....................... Liability of intermediaries—exporting agents................... 58

10.9....................... When is levy or charge due for payment........................... 58

10.10..................... Who must lodge a return................................................... 58

10.11..................... When must a return be lodged.......................................... 58

10.12..................... What must be included in a return..................................... 59

10.13..................... What records must be kept—producers............................ 60

10.14..................... What records must be kept—exporters............................. 61

10.15..................... What records must be kept—persons other than producers and exporters               61

Part 11—Nashi                                                                                                                       62

11.1....................... Application....................................................................... 62

11.2....................... Definitions for Part 11...................................................... 62

11.3....................... What is a levy year............................................................ 63

11.4....................... Who is a producer............................................................. 63

11.5....................... When is charge or levy due for payment—people who lodge quarterly returns       63

11.6....................... Who must lodge a quarterly return.................................... 63

11.7....................... When must a quarterly return be lodged........................... 64

11.8....................... What must be included in a quarterly return...................... 64

11.9....................... When is charge or levy due for payment—people who lodge annual returns           64

11.10..................... Who must lodge an annual return..................................... 64

11.11..................... When must an annual return be lodged............................. 65

11.12..................... What must be included in an annual return—producers.... 65

11.13..................... What must be included in an annual return—first purchasers and agents 65

11.14..................... What must be included in an annual return—persons who export nashi  66

11.15..................... Exemption from lodging quarterly returns........................ 66

11.16..................... Form of application for exemption.................................... 66

11.17..................... Grant or refusal of exemption........................................... 67

11.18..................... Continuation of exemption................................................ 67

11.19..................... When must quarterly returns be lodged if exemption refused or not continued        67

11.20..................... Orders—specified amount................................................ 68

11.21..................... What records must be kept—producers............................ 68

11.22..................... What records must be kept—first purchasers................... 68

11.23..................... What records must be kept—agents.................................. 68

11.24..................... What records must be kept—persons who export nashi... 69

11.25..................... Review of decisions.......................................................... 69

Part 12—Nursery products                                                                                            70

12.1....................... Application....................................................................... 70

12.2....................... Definitions for Part 12...................................................... 70

12.3....................... What is a levy year............................................................ 70

12.4....................... Who is a producer............................................................. 71

12.5....................... Containers are prescribed goods....................................... 71

12.6....................... When levy or an amount on account of levy is due for payment              71

12.7....................... Who must lodge a return................................................... 72

12.8....................... When must a return be lodged.......................................... 72

12.9....................... What must be included in a return..................................... 72

12.10..................... What records must be kept................................................ 73

Part 13—Passionfruit                                                                                                        75

13.1....................... Application....................................................................... 75

13.2....................... Definitions for Part 13...................................................... 75

13.3....................... What is a levy year............................................................ 75

13.4....................... Who is a processor........................................................... 75

13.5....................... Who is a producer............................................................. 76

13.6....................... Liability of intermediaries—processors............................ 76

13.7....................... Liability of intermediaries—exporting agents................... 76

13.8....................... When charge or levy is due for payment—persons who lodge quarterly returns     76

13.9....................... Persons who must lodge a quarterly return....................... 76

13.10..................... When a quarterly return must be lodged........................... 77

13.10A.................. When charge or levy is due for payment—persons who lodge annual returns         77

13.10B................... Persons who must lodge an annual return........................ 77

13.10C................... When an annual return must be lodged............................. 78

13.11..................... What must be included in a return..................................... 78

13.12..................... What records must be kept................................................ 78

13.13..................... Exemption from lodging quarterly returns........................ 79

13.14..................... Form of application for exemption.................................... 79

13.15..................... Grant or refusal of exemption........................................... 80

13.16..................... Continuation of exemption................................................ 80

13.17..................... When quarterly returns must be lodged if exemption refused or not continued        81

13.18..................... Review of decisions.......................................................... 81

Part 14—Potatoes                                                                                                                 82

14.1....................... Application....................................................................... 82

14.2....................... Definitions for Part 14...................................................... 82

14.3....................... What is a levy year............................................................ 83

14.4....................... What is not a process........................................................ 83

14.5....................... Who is a processor—unprocessed potatoes...................... 83

14.6....................... Who is a producer—unprocessed potatoes....................... 83

14.7....................... Who is a producer—processing potatoes.......................... 84

14.8....................... Liability of intermediaries—exporting agents................... 84

14.9....................... Liability of intermediaries—processors............................ 84

14.10..................... When is charge or levy due for payment—people who lodge quarterly returns       84

14.11..................... Who must lodge a quarterly return.................................... 85

14.12..................... When must a quarterly return be lodged........................... 85

14.13..................... When is levy or charge due for payment—people who lodge annual returns           85

14.14..................... Who must lodge an annual return..................................... 86

14.15..................... When must an annual return be lodged............................. 86

14.16..................... What must be included in a return..................................... 86

14.17..................... Exemption from lodging quarterly returns........................ 86

14.18..................... Form of application for exemption.................................... 86

14.19..................... Grant or refusal of exemption........................................... 87

14.20..................... Continuation of exemption................................................ 87

14.21..................... When must quarterly returns be lodged if exemption refused or not continued        88

14.22..................... What records must be kept—primary producers............... 88

14.23..................... What records must be kept—owners of processing potatoes 88

14.24..................... What records must be kept—persons who export potatoes 88

14.25..................... What records must be kept—first purchasers, agents and processors      89

14.26..................... Review of decisions.......................................................... 89

Part 15—Stone fruit                                                                                                           90

15.1....................... Application....................................................................... 90

15.2....................... Definitions for Part 15...................................................... 90

15.3....................... What is a levy year............................................................ 90

15.4....................... Who is a producer............................................................. 90

15.5....................... Liability of intermediaries—exporting agents................... 91

15.6....................... When is charge or levy due for payment—people who lodge quarterly returns       91

15.7....................... Who must lodge a quarterly return.................................... 91

15.8....................... When must a quarterly return be lodged........................... 92

15.9....................... When is levy or charge due for payment—people who lodge annual returns           92

15.10..................... Who must lodge an annual return..................................... 92

15.11..................... When must an annual return be lodged............................. 92

15.12..................... What must be included in a return..................................... 92

15.13..................... Exemption from lodging quarterly returns........................ 93

15.14..................... Form of application for exemption.................................... 93

15.15..................... Grant or refusal of exemption........................................... 93

15.16..................... Continuation of exemption................................................ 94

15.17..................... When must a quarterly return be lodged if exemption refused or not continued       94

15.18..................... What records must be kept................................................ 94

15.19..................... Review of decisions.......................................................... 95

Part 16—Strawberries                                                                                                      96

16.1....................... Application....................................................................... 96

16.2....................... Definitions for Part 16...................................................... 96

16.3....................... What is a levy year............................................................ 96

16.4....................... Time of purchase.............................................................. 96

16.5....................... Strawberry runners are prescribed goods or services....... 96

16.6....................... When is an amount on account of levy due for payment—sellers            97

16.7....................... When is an amount on account of levy due for payment—buyers           97

16.8....................... Notice that levy is payable................................................ 97

16.9....................... Who must lodge a return................................................... 97

16.10..................... When must a return be lodged.......................................... 97

16.11..................... What must be included in a return..................................... 98

16.12..................... What records must be kept—sellers.................................. 98

16.13..................... What records must be kept—buyers................................. 99

Part 17—Vegetables                                                                                                         100

17.1....................... Application..................................................................... 100

17.2....................... Definitions for Part 17.................................................... 100

17.3....................... What is a levy year.......................................................... 100

17.4....................... What is not a process...................................................... 101

17.5....................... Who is a producer........................................................... 101

17.6....................... When is charge or levy due for payment—people who lodge quarterly returns       101

17.7....................... Who must lodge a quarterly return.................................. 101

17.8....................... When must a quarterly return be lodged......................... 102

17.9....................... When is levy or charge due for payment—people who lodge annual returns           102

17.10..................... Who must lodge an annual return................................... 102

17.11..................... When must an annual return be lodged........................... 102

17.12..................... What must be included in a return................................... 103

17.13..................... Exemption from lodging quarterly returns...................... 103

17.14..................... Form of application for exemption.................................. 103

17.15..................... Grant or refusal of exemption......................................... 104

17.16..................... Continuation of exemption.............................................. 104

17.17..................... When must a quarterly return be lodged if exemption refused or not continued       104

17.18..................... What records must be kept.............................................. 105

17.19..................... Review of decisions........................................................ 106

Part 18—Agaricus mushrooms                                                                                  107

18.1....................... Application..................................................................... 107

18.2....................... Definitions for Part 18.................................................... 107

18.3....................... What is a levy year.......................................................... 107

18.4....................... Time of purchase............................................................ 107

18.5....................... Mushroom spawn are prescribed goods or services....... 108

18.6....................... When is an amount on account of levy due for payment—sellers            108

18.7....................... When is an amount on account of levy due for payment—buyers           108

18.8....................... When is levy due for payment—producers..................... 108

18.8A.................... Application for alternative payment method—large producers 109

18.8B..................... Grant or refusal of application........................................ 109

18.8C..................... Alternative payment method........................................... 109

18.9....................... Notice that levy is payable.............................................. 110

18.10..................... Who must lodge a return................................................. 110

18.11..................... When must a return be lodged........................................ 110

18.12..................... What must be included in a quarterly return.................... 110

18.13..................... What must be included in a monthly return..................... 111

18.14..................... What records must be kept—sellers................................ 111

18.15..................... What records must be kept—buyers............................... 112

18.16..................... What records must be kept—producers.......................... 113

18.17..................... Review of decision......................................................... 114

Part 19—Hard onions                                                                                                      115

19.1....................... Application..................................................................... 115

19.2....................... Definitions for Part 19.................................................... 115

19.3....................... What is a levy year.......................................................... 115

19.4....................... Who is a producer........................................................... 115

19.5....................... Liability of intermediaries—exporting agents................. 116

19.6....................... Liability of intermediaries—processors.......................... 116

19.7....................... When is charge or levy due for payment—people who lodge quarterly returns       116

19.8....................... Who must lodge a quarterly return.................................. 116

19.9....................... When must a quarterly return be lodged......................... 117

19.10..................... When is charge or levy due for payment—people who lodge annual returns           117

19.11..................... Who must lodge an annual return................................... 117

19.12..................... When must an annual return be lodged........................... 117

19.13..................... What must be included in a return................................... 118

19.14..................... Exemption from lodging quarterly returns...................... 118

19.15..................... Form of application for exemption.................................. 118

19.16..................... Grant or refusal of exemption......................................... 119

19.17..................... Continuation of exemption.............................................. 119

19.18..................... When must a quarterly return be lodged if exemption refused or not continued       119

19.19..................... What records must be kept.............................................. 119

19.20..................... Review of decisions........................................................ 120

Part 20—Table grapes                                                                                                    121

20.1....................... Application..................................................................... 121

20.2....................... Definitions for Part 20.................................................... 121

20.3....................... What is a levy year.......................................................... 121

20.4....................... Who is a producer........................................................... 122

20.5....................... Liability of intermediaries—exporting agents................. 122

20.6....................... When is charge or levy due for payment—people who lodge quarterly returns       122

20.7....................... Who must lodge a quarterly return.................................. 122

20.8....................... When must a quarterly return be lodged......................... 122

20.9....................... When is charge or levy due for payment—people who lodge annual returns           123

20.10..................... Who must lodge an annual return................................... 123

20.11..................... When must an annual return be lodged........................... 123

20.12..................... What must be included in a return................................... 123

20.13..................... What records must be kept—producers.......................... 123

20.14..................... What records must be kept—first purchasers and buying agents             123

20.15..................... What records must be kept—exporters and exporting agents.. 124

20.16..................... What records must be kept—selling agents.................... 124

Part 21—Mangoes                                                                                                             125

21.1....................... Application..................................................................... 125

21.2....................... Definitions for Part 21.................................................... 125

21.3....................... What is a levy year.......................................................... 125

21.4....................... What is not a process...................................................... 125

21.5....................... Who is a producer........................................................... 126

21.6....................... Liability of intermediaries—exporting agents................. 126

21.7....................... When is charge or levy due for payment—people who lodge quarterly returns       126

21.8....................... Who must lodge a quarterly return.................................. 126

21.9....................... When must a quarterly return be lodged......................... 126

21.10..................... When is charge or levy due for payment—people who lodge annual returns           127

21.11..................... Who must lodge an annual return................................... 127

21.12..................... When must an annual return be lodged........................... 127

21.13..................... What must be included in a return................................... 127

21.14..................... What records must be kept—producers.......................... 127

21.15..................... What records must be kept—first purchasers and buying agents             128

21.16..................... What records must be kept—exporters and exporting agents.. 128

21.17..................... What records must be kept—selling agents.................... 128

Part 22—Papaya                                                                                                                 129

22.1....................... Application..................................................................... 129

22.2....................... Definitions for Part 22.................................................... 129

22.3....................... What is a levy year.......................................................... 129

22.4....................... What is not a process...................................................... 129

22.5....................... Who is a processor......................................................... 130

22.6....................... Who is a producer........................................................... 130

22.7....................... Liability of intermediaries—exporting agents................. 130

22.8....................... Liability of intermediaries—processors.......................... 130

22.9....................... When is charge or levy due for payment—people who lodge quarterly returns       131

22.10..................... Who must lodge a quarterly return.................................. 131

22.11..................... When must a quarterly return be lodged......................... 131

22.12..................... When is charge or levy due for payment—people who lodge annual returns           131

22.13..................... Who must lodge an annual return................................... 131

22.14..................... When must an annual return be lodged........................... 131

22.15..................... What must be included in a return................................... 132

22.16..................... What records must be kept—producers.......................... 132

22.17..................... What records must be kept—first purchasers, agents and processors      132

22.18..................... What records must be kept—exporters and exporting agents.. 132

Part 23—Lychees                                                                                                               134

23.1....................... Application..................................................................... 134

23.2....................... Definitions for Part 23.................................................... 134

23.3....................... What is a levy year.......................................................... 134

23.4....................... What is not a process...................................................... 134

23.5....................... Who is a processor......................................................... 135

23.6....................... Who is a producer........................................................... 135

23.7....................... Liability of intermediaries—exporting agents................. 135

23.8....................... Liability of intermediaries—processors.......................... 135

23.9....................... When is charge or levy due for payment—people who lodge quarterly returns       136

23.10..................... Who must lodge a quarterly return.................................. 136

23.11..................... When must a quarterly return be lodged......................... 136

23.12..................... When is charge or levy due for payment—people who lodge annual returns           136

23.13..................... Who must lodge an annual return................................... 136

23.14..................... When must an annual return be lodged........................... 136

23.15..................... What must be included in a return................................... 137

23.16..................... What records must be kept—producers.......................... 137

23.17..................... What records must be kept—first purchasers, buying or selling agents and processors........................................................................................ 137

23.18..................... What records must be kept—exporters and exporting agents.. 137

Part 24—Persimmons                                                                                                      139

24.1....................... Application..................................................................... 139

24.2....................... Definitions for Part 24.................................................... 139

24.3....................... What is a levy year.......................................................... 139

24.4....................... Who is a producer........................................................... 139

24.5....................... Liability of intermediaries—exporting agents................. 140

24.6....................... When is charge or levy due for payment—people who lodge quarterly returns       140

24.7....................... Who must lodge a quarterly return.................................. 140

24.8....................... When must a quarterly return be lodged......................... 140

24.9....................... When is charge or levy due for payment—people who lodge annual returns           140

24.10..................... Who must lodge an annual return................................... 141

24.11..................... When must an annual return be lodged........................... 141

24.12..................... What must be included in a return................................... 141

24.13..................... What records must be kept—producers.......................... 141

24.14..................... What records must be kept—first purchasers and buying agents             141

24.15..................... What records must be kept—exporters and exporting agents.. 142

24.16..................... What records must be kept—selling agents.................... 142

Part 25—Rubus (raspberry, blackberry, etc)                                                   143

25.1....................... Application..................................................................... 143

25.2....................... Definitions for Part 25.................................................... 143

25.3....................... What is a levy year.......................................................... 143

25.4....................... What is not a process...................................................... 143

25.5....................... Who is a producer........................................................... 143

25.6....................... Liability of intermediaries—exporting agents................. 144

25.7....................... When is charge or levy due for payment—people who lodge quarterly returns       144

25.8....................... Who must lodge a quarterly return.................................. 144

25.9....................... When must a quarterly return be lodged......................... 145

25.10..................... When is charge or levy due for payment—people who lodge annual returns           145

25.11..................... Who must lodge an annual return................................... 145

25.12..................... When must an annual return be lodged........................... 145

25.13..................... What must be included in a return................................... 145

25.14..................... Exemption from lodging quarterly returns...................... 145

25.15..................... Form of application for exemption.................................. 145

25.16..................... Grant or refusal of exemption......................................... 146

25.17..................... Continuation of exemption.............................................. 146

25.18..................... When must a quarterly return be lodged if exemption refused or not continued       147

25.19..................... What records must be kept—producers.......................... 147

25.20..................... What records must be kept—first purchasers and buying agents             147

25.21..................... What records must be kept—exporters and exporting agents.. 147

25.22..................... What records must be kept—selling agents.................... 148

25.23..................... Review of decisions........................................................ 148

Part 26—Turf                                                                                                                       149

26.1....................... Application..................................................................... 149

26.2....................... Definitions for Part 26.................................................... 149

26.3....................... What is a levy year.......................................................... 149

26.4....................... Who is a producer........................................................... 149

26.5....................... When is charge or levy due for payment—people who lodge quarterly returns       150

26.6....................... Who must lodge a quarterly return.................................. 150

26.7....................... When must a quarterly return be lodged......................... 150

26.8....................... When is charge or levy due for payment—people who lodge annual returns           150

26.9....................... Who must lodge an annual return................................... 150

26.10..................... When must an annual return be lodged........................... 151

26.11..................... What must be included in a return................................... 151

26.12..................... Exemption from lodging quarterly returns...................... 151

26.13..................... Form of application for exemption.................................. 151

26.14..................... Grant or refusal of exemption......................................... 151

26.15..................... Continuation of exemption.............................................. 152

26.16..................... When must quarterly returns be lodged if exemption refused or not continued        152

26.17..................... What records must be kept—producers.......................... 152

26.18..................... What records must be kept—exporters........................... 152

26.19..................... Review of decisions........................................................ 153

Part 27—Bananas                                                                                                              154

27.1....................... Application..................................................................... 154

27.2....................... Definitions for Part 27.................................................... 154

27.3....................... What is a levy year.......................................................... 154

27.4....................... What is not a process...................................................... 154

27.5....................... Who is a producer........................................................... 154

27.6....................... When is levy due for payment—people who lodge quarterly returns       155

27.7....................... Who must lodge a quarterly return.................................. 155

27.8....................... When must a quarterly return be lodged......................... 155

27.9....................... When is levy due for payment—people who lodge annual returns          155

27.10..................... Who must lodge an annual return................................... 156

27.11..................... When must an annual return be lodged........................... 156

27.12..................... What must be included in a return................................... 156

27.13..................... Exemption from lodging quarterly returns...................... 156

27.14..................... Form of application for exemption.................................. 156

27.15..................... Grant or refusal of exemption......................................... 157

27.16..................... Continuation of exemption.............................................. 157

27.17..................... When must a quarterly return be lodged if exemption refused or not continued       157

27.18..................... What records must be kept—producers.......................... 157

27.19..................... What records must be kept—first purchasers and buying agents             158

27.20..................... What records must be kept—selling agents.................... 158

27.21..................... Review of decisions........................................................ 158

Part 28—Pineapples                                                                                                         159

28.1....................... Application..................................................................... 159

28.2....................... Definitions for Part 28.................................................... 159

28.3....................... What is a levy year.......................................................... 160

28.4....................... What is not a process...................................................... 160

28.5....................... Who is a processor......................................................... 160

28.6....................... Liability of intermediaries—processors.......................... 160

28.7....................... Liability of intermediaries—exporting agents................. 160

28.8....................... Who is a producer........................................................... 161

28.9....................... When is charge or levy due for payment—people who lodge quarterly returns       161

28.10..................... Who must lodge a quarterly return.................................. 161

28.11..................... When must a quarterly return be lodged......................... 162

28.12..................... When is charge or levy due for payment—people who lodge annual returns           162

28.13..................... Who must lodge an annual return................................... 162

28.14..................... When must an annual return be lodged........................... 162

28.15..................... What must be included in a return................................... 162

28.16..................... Exemption from lodging quarterly returns...................... 162

28.17..................... Form of application for exemption.................................. 163

28.18..................... Grant or refusal of exemption......................................... 163

28.19..................... Continuation of exemption.............................................. 163

28.20..................... When must quarterly returns be lodged if exemption refused or not continued        164

28.21..................... What records must be kept—producers.......................... 164

28.22..................... What records must be kept—first purchasers and buying agents             164

28.23..................... What records must be kept—exporters and exporting agents.. 164

28.24..................... What records must be kept—selling agents.................... 165

28.25..................... What records must be kept—processors......................... 165

28.26..................... Review of decisions........................................................ 165

Part 29—Olives                                                                                                                    166

29.1....................... Application..................................................................... 166

29.2....................... Definitions for Part 29.................................................... 166

29.3....................... What is a levy year.......................................................... 166

29.4....................... What is not a process...................................................... 166

29.5....................... Who is a producer........................................................... 166

29.6....................... Who is a processor......................................................... 166

29.7....................... Liability of intermediaries—processors.......................... 166

29.8....................... When is levy due for payment—annual return................ 167

29.9....................... Who must lodge an annual return................................... 167

29.10..................... What must be included in an annual return..................... 167

29.11..................... When must an annual return be lodged........................... 167

29.12..................... What records must be kept.............................................. 167

Part 30—Sweet potatoes                                                                                                168

30.1....................... Application..................................................................... 168

30.2....................... Definitions for Part 30.................................................... 168

30.3....................... What is a levy year.......................................................... 168

30.4....................... What is not a process...................................................... 168

30.5....................... Who is a producer........................................................... 168

30.6....................... When is charge or levy due for payment—people who lodge quarterly returns       169

30.7....................... Who must lodge a quarterly return.................................. 169

30.8....................... When must a quarterly return be lodged......................... 169

30.9....................... When is charge or levy due for payment—people who lodge annual returns           169

30.10..................... Who must lodge an annual return................................... 170

30.11..................... When must an annual return be lodged........................... 170

30.12..................... What must be included in a return................................... 170

30.13..................... Exemption from lodging quarterly returns...................... 171

30.14..................... Form of application for exemption.................................. 171

30.15..................... Grant or refusal of exemption......................................... 171

30.16..................... Continuation of exemption.............................................. 171

30.17..................... When must a quarterly return be lodged if exemption refused or not continued       172

30.18..................... What records must be kept.............................................. 172

30.19..................... Review of decisions........................................................ 173

30.20..................... Application and transitional matters................................ 173

Part 31—Melons                                                                                                                 175

31.1....................... Definitions for the purposes of this Part......................... 175

31.2....................... What is a levy year.......................................................... 175

31.3....................... Who is a producer........................................................... 175

31.4....................... Liability of intermediaries—exporting agents................. 175

31.5....................... When levy or charge is due for payment—people lodging quarterly returns            176

31.6....................... Who must lodge a quarterly return.................................. 176

31.7....................... When a quarterly return must be lodged......................... 176

31.8....................... When levy or charge is due for payment—people lodging annual returns               176

31.9....................... Who must lodge an annual return................................... 176

31.10..................... When an annual return must be lodged........................... 177

31.11..................... What must be included in a return................................... 177

31.12..................... Application for exemption from lodging a quarterly return 177

31.13..................... Form of application for exemption.................................. 177

31.14..................... Grant or refusal of exemption......................................... 178

31.15..................... Continuation of exemption.............................................. 178

31.16..................... When quarterly return must be lodged if exemption refused or not continued         179

31.17..................... What records must be kept.............................................. 179

31.18..................... Review of decisions........................................................ 179


Schedule 22Horticultural products

Part 1Definitions

1.1  Definitions for Schedule 22

                   In this Schedule:

charge means charge of any of the following kinds:

                     (a)  charge imposed under Schedule 10 to the Customs Charges Act;

                     (b)  EPPR charge imposed under Schedule 10 to the Customs Charges Regulations;

                     (c)  PHA charge imposed under Schedule 10 to the Customs Charges Regulations.

levy means levy of any of the following kinds:

                     (a)  levy imposed under Schedule 15 to the Excise Levies Act;

                     (b)  EPPR levy imposed under Schedule 15 to the Excise Levies Regulations;

                     (c)  PHA levy imposed under Schedule 15 to the Excise Levies Regulations.

personal details, for a person, means:

                     (a)  the person’s full name; and

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

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

                     (d)  the person’s ABN, if any; and

                     (e)  if the person is a company and does not have an ABN—its ACN.

Part 2Almonds

2.1  Application

                   This Part applies to almonds.

2.2  Definitions for Part 2

                   In this Part:

almond means a nut of the almond tree or a hybrid of the almond tree that is generally accepted as an almond tree.

chargeable almonds means almonds on which charge is imposed.

leviable almonds means almonds on which levy is imposed.

retail sale means the sale of almonds by a producer of the almonds, except a sale:

                     (a)  to a first purchaser, a buying or an exporting agent or an exporter; or

                     (b)  through a selling agent.

Note 1:       Almonds are chargeable horticultural products—see Part 2 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Almonds are leviable horticultural products—see Part 2 of Schedule 15 to the Excise Levies Regulations.

2.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for almonds is a financial year.

2.4  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, leviable almonds are prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for that marketing law; or

(b)    where paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products, producer means the person who exports the product from Australia.

2.5  When is charge or levy due for payment

                   For section 6 of the Collection Act, charge or levy payable on almonds for a quarter is due for payment:

                     (a)  if a return for the quarter is lodged within the period mentioned in clause 2.7—on the day that the return is lodged; or

                     (b)  if a return for the quarter is not lodged within the period mentioned in clause 2.7—on the last day of that period.

Note:          For penalty for late payment, see section 15 of the Collection Act.

2.6  Who must lodge a return

                   The following persons must lodge a return for a quarter:

                     (a)  a producer who sells almonds by retail sale in the quarter;

                     (b)  a first purchaser or buying agent who buys almonds from a producer in the quarter;

                     (c)  a selling agent who sells almonds for a producer in the quarter;

                     (d)  an exporter or exporting agent who exports almonds in the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

2.7  When must a return be lodged

                   A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

2.8  What must be included in a return

                   In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter, for almonds bought or sold and for which charge or levy is payable by the person lodging the return:

                     (a)  whether the almonds are of the Nonpareil variety; and

                     (b)  whether any of the almonds were bought or sold in their shells or shelled; and

                     (c)  the weight at the first point of sale of each kind of the almonds; and

                     (d)  the amount of charge or levy payable for each kind of the almonds; and

                     (e)  the amount of charge or levy paid by the person lodging the return for each kind of the almonds.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

2.9  What records must be kept

             (1)  A person mentioned in clause 2.6 must keep records showing, in respect of each levy year:

                     (a)  for almonds bought, sold, or exported by the person:

                              (i)  whether the almonds are of the Nonpareil variety; and

                             (ii)  whether any of the almonds were bought, sold or exported in their shells or shelled; and

                            (iii)  the weight at the first point of sale of each kind of the almonds; and

                     (b)  the amount of charge or levy payable for each kind of the almonds; and

                     (c)  the amount of charge or levy paid for each kind of the almonds; and

                     (d)  the total amount of charge or levy payable for the almonds; and

                     (e)  the total amount of charge or levy paid for the almonds; and

                      (f)  the details mentioned in subclause (2) for:

                              (i)  each person to whom almonds were sold, other than by retail sale; and

                             (ii)  each person from whom almonds were bought; and

                     (g)  for each person to whom almonds were exported:

                              (i)  the person’s full name; and

                             (ii)  the person’s business or residential address (not the address of a post office box or post office bag).

Penalty:  10 penalty units.

             (2)  For paragraph (1)(f), the details are:

                     (a)  the person’s full name; and

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

                     (c)  the person’s ABN, if any; and

                     (d)  if the person is a company and does not have an ABN—its ACN.

             (3)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

Part 3Apples and pears

3.1  Application

                   This Part applies to apples and pears.

3.2  Definitions for Part 3

                   In this Part:

apple means a fruit of any species of the genus Malus.

apple juice includes:

                     (a)  cider; and

                     (b)  any other beverage distilled from apples.

chargeable apples and pears means apples and pears on which charge is imposed.

class, in relation to apples or pears, means any one of the following classes of apples or pears:

                     (a)  apples, other than juicing apples or processing apples;

                     (b)  pears, other than juicing pears or processing pears;

                     (c)  juicing apples;

                     (d)  juicing pears;

                     (e)  processing apples;

                      (f)  processing pears.

fruit juice includes:

                     (a)  apple juice; and

                     (b)  pear juice.

juicing apples means apples:

                     (a)  sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or

                     (b)  used by the producer in the production in Australia of fruit juice.

juicing pears means pears:

                     (a)  sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or

                     (b)  used by the producer in the production in Australia of fruit juice.

leviable apples and pears means apples and pears on which levy is imposed.

pear means a fruit of any species of the genus Pyrus, except fruits of the species Pyrus pyrifolia (nashi).

pear juice includes:

                     (a)  perry; and

                     (b)  any other beverage distilled from pears.

processing apples means apples:

                     (a)  sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or

                     (b)  used by the producer in the production in Australia of a processed product other than fruit juice.

processing pears means pears:

                     (a)  sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or

                     (b)  used by the producer in the production in Australia of a processed product other than fruit juice.

retail sale, for a sale of apples or pears by a producer, means a sale by the producer of the apples or pears, except a sale:

                     (a)  to a buying agent or a first purchaser; or

                     (b)  through a selling agent.

specified amount means:

                     (a)  $2 000; or

                     (b)  if an order under clause 3.20 is in force—the amount specified in that order.

Note 1:       Apples and pears are chargeable horticultural products—see Part 3 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Apples and pears are leviable horticultural products—see Part 3 of Schedule 15 to the Excise Levies Regulations.

3.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for apples and pears is a calendar year.

3.4  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, leviable apples and pears are prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or

(b)    if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

3.5  When is charge or levy due for payment—people who lodge quarterly returns

                   For section 6 of the Collection Act, charge or levy payable on apples or pears for a quarter is due for payment:

                     (a)  if a return for the quarter is lodged within the period mentioned in clause 3.7—on the day that the return is lodged; or

                     (b)  if a return for the quarter is not lodged within the period mentioned in clause 3.7—on the last day of that period.

Note:          For penalty for late payment, see section 15 of the Collection Act.

3.6  Who must lodge a quarterly return

             (1)  The following persons must lodge a return for a quarter:

                     (a)  a first purchaser who buys apples or pears in the quarter;

                     (b)  a buying agent who buys apples or pears in the quarter;

                     (c)  a selling agent who sells apples or pears in the quarter;

                     (d)  a person who exports apples or pears in the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  However, a person mentioned in subclause (1) does not have to lodge quarterly returns for a levy year if:

                     (a)  the person has applied under clause 3.15 for an exemption for the levy year and has not received notice of the Secretary’s decision; or

                     (b)  the Secretary has granted the person an exemption for the levy year under clause 3.17, or has continued the person’s exemption under clause 3.18; or

                     (c)  the Secretary is required under clause 3.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

3.7  When must a quarterly return be lodged

                   A quarterly return must be lodged within 28 days after the end of the quarter to which it relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

3.8  What must be included in a quarterly return

             (1)  In addition to the information required by regulation 10, a return for a quarter lodged by a first purchaser, buying agent or selling agent must state, in respect of the quarter:

                     (a)  the quantity of each class of apples, and of pears, bought, sold or used by the person lodging the return; and

                     (b)  the amount of levy payable for each of those quantities; and

                     (c)  the total of the amount of levy payable; and

                     (d)  the total amount of levy paid by that person.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  In addition to the information required by regulation 10, a return for a quarter lodged by a person who has exported apples or pears must state, in respect of the quarter:

                     (a)  the quantity of apples, and of pears, exported by the person; and

                     (b)  the amount of charge payable:

                              (i)  for the apples; and

                             (ii)  for the pears; and

                     (c)  the total amount of charge payable for the apples and pears; and

                     (d)  the total amount of charge paid by the person for the apples and pears.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

3.9  When is charge or levy due for payment—people who lodge annual returns

                   For section 6 of the Collection Act, charge or levy payable on apples or pears for a levy year is due for payment:

                     (a)  if a return for the year is lodged before the day mentioned in clause 3.11—on the day that the return is lodged; or

                     (b)  if a return for the year is not lodged before the day mentioned in clause 3.11—on that day.

Note:          For penalty for late payment, see section 15 of the Collection Act.

3.10  Who must lodge an annual return

             (1)  A producer must lodge an annual return for a levy year if, in that levy year:

                     (a)  the producer:

                              (i)  sold apples or pears by retail sale; or

                             (ii)  used juicing apples or juicing pears; or

                            (iii)  used processing apples or processing pears; and

                     (b)  the total quantity of the apples, pears, juicing apples, juicing pears, processing apples and processing pears mentioned in paragraph (a) is not less than 9 000 kilograms.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  A first purchaser who is exempt from lodging quarterly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the first purchaser bought any apples or pears.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (3)  A buying agent or selling agent who is exempt from lodging quarterly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the agent bought or sold any apples or pears.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (4)  A person who exports apples or pears who is exempt from lodging quarterly returns for a levy year must lodge an annual return for that levy year if, in that levy year, the person exported any apples or pears.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

3.11  When must an annual return be lodged

                   An annual return for a levy year must be lodged on or before 28 February in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

3.12  What must be included in an annual return—producers

                   In addition to the information required by regulation 10, a return for a levy year lodged by a producer must state, in respect of the levy year:

                     (a)  the quantity of each class of apples, and of pears, sold or used by the producer; and

                     (b)  the amount of levy payable for each of those quantities; and

                     (c)  the total amount of levy payable for the apples and pears; and

                     (d)  the total amount of levy paid by the producer for the apples and pears.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

3.13  What must be included in an annual return—first purchasers and agents

                   In addition to the information required by regulation 10, a return for a levy year lodged by a first purchaser, buying agent or selling agent must state, in respect of the levy year:

                     (a)  the quantity of each class of apples, and of pears, bought or sold by the first purchaser or agent; and

                     (b)  the total of the amounts of levy payable for those quantities; and

                     (c)  the amount of levy previously paid by the first purchaser or agent in that levy year; and

                     (d)  the net amount of levy payable for all classes of apples and pears; and

                     (e)  the total amount of levy paid by the first purchaser or agent.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

3.14  What must be included in an annual return—persons who export apples or pears

                   In addition to the information required by regulation 10, a return for a levy year lodged by a person who exports apples or pears must state, in respect of the levy year:

                     (a)  the quantity of apples, and of pears, exported by the person; and

                     (b)  the amount of charge payable for the apples, and for the pears; and

                     (c)  the total amount of charge payable for the apples and pears; and

                     (d)  the total amount of charge paid by the person for the apples and pears.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

3.15  Exemption from lodging quarterly returns

             (1)  A first purchaser, buying agent, or selling agent may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the levy payable by the person for that levy year will be less than the specified amount.

             (2)  A person who exports apples or pears in a levy year may apply for exemption from the requirement to lodge quarterly returns for the year if the person has reason to believe that the charge payable by the producer for that levy year will be less than the specified amount.

3.16  Form of application for exemption

             (1)  An application for an exemption must state the following details:

                     (a)  the applicant’s full name;

                     (b)  the applicant’s business or residential address (not the address of a post office box or post office bag);

                     (c)  if the applicant has a post office box or a post office bag address—that address;

                     (d)  the applicant’s ABN, if any;

                     (e)  if the applicant is a company and does not have an ABN—its ACN.

             (2)  If the applicant is a first purchaser, buying agent or selling agent, the application must include:

                     (a)  a statement to the effect that the applicant is a first purchaser, a buying agent, or a selling agent, who will, or may, incur a liability under subsection 7(1) of the Collection Act in the levy year to which the application relates; and

                     (b)  a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

             (3)  If the applicant is a person who exports apples or pears, the application must include:

                     (a)  a statement to the effect that the applicant is a producer or exporting agent who will, or may, incur a liability under subsection 7(3) of the Collection Act in the levy year to which the application relates; and

                     (b)  a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

             (4)  An application must be sent to the Secretary’s postal address.

3.17  Grant or refusal of exemption

             (1)  The Secretary must, within 14 days after receiving an application:

                     (a)  decide whether to grant the exemption; and

                     (b)  give the applicant written notice of the decision.

             (2)  In deciding whether to grant an exemption, the Secretary must take into account:

                     (a)  the amount of levy or charge payable by the applicant in the preceding levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur under subsection 7(1) or (3) of the Collection Act in the levy year to which the application relates.

3.18  Continuation of exemption

             (1)  If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:

                     (a)  decide whether to continue the exemption for the next levy year; and

                     (b)  give the person written notice of the decision.

             (2)  When deciding whether to continue a person’s exemption, the Secretary must have regard to:

                     (a)  the amount of levy or charge payable by the person in the previous levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7(1) or (3) of the Collection Act in the following levy year.

3.19  When must quarterly returns be lodged if exemption refused or not continued

                   A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the levy year:

                     (a)  if the quarter ended before the person received the notice—within 28 days after receiving the notice; and

                     (b)  otherwise—within 28 days of the end of the quarter to which the return relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

3.20  Orders—specified amount

                   The Minister may specify, by order, an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 3.2.

3.21  What records must be kept—producers

             (1)  A producer must keep records showing, in respect of each quarter:

                     (a)  the quantity of each class of apples, and of pears, used by the producer or sold by retail sale by the producer; and

                     (b)  the amounts of levy and charge payable for each class of the apples and pears; and

                     (c)  the amounts of levy and charge paid by the producer for each class of the apples and pears.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

3.22  What records must be kept—first purchasers

             (1)  A first purchaser of apples or pears must keep records showing, in respect of each quarter:

                     (a)  the quantity of each class of apples, and of pears, bought from a producer; and

                     (b)  the amounts of levy and charge payable for each class of the apples and pears; and

                     (c)  the amounts of levy and charge paid by the first purchaser for each class of the apples and pears.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

3.23  What records must be kept—agents

             (1)  A buying agent and a selling agent of apples or pears must keep records showing, in respect of each quarter:

                     (a)  the quantity of each class of apples, and of pears, bought or sold by the agent; and

                     (b)  the amounts of levy and charge payable for each class of the apples and pears; and

                     (c)  the amounts of levy and charge paid by the agent for each class of the apples and pears.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

3.24  What records must be kept—persons who export apples or pears

             (1)  A person who exports apples or pears must keep records showing, in respect of each quarter:

                     (a)  the quantity of apples and pears exported by the person; and

                     (b)  the amounts of levy and charge payable for each class of the apples and pears; and

                     (c)  the amounts of levy and charge paid by the person for each class of the apples and pears.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

3.25  Review of decisions

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

                     (a)  refusing under paragraph 3.17(1)(a) to grant an exemption; or

                     (b)  refusing under paragraph 3.18(1)(a) to continue an exemption.

Part 4Avocados

4.1  Application

                   This Part applies to avocados.

4.2  Definitions for Part 4

                   In this Part:

avocado means a fruit of the species Persea americana.

chargeable avocados means avocados on the export of which charge is imposed.

deal means sell, buy, process or export.

exporter, for chargeable avocados, means the producer of the avocados within the meaning of paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act.

fresh avocados means avocados other than processing avocados.

Note:          Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

leviable avocados means avocados on which levy is imposed.

processing avocados means avocados:

                     (a)  sold by the producer to a first purchaser, or through a buying agent or a selling agent, for use in the production of a processed product in Australia; or

                     (b)  used by the producer in the production of a processed product.

retail sale, for a sale of avocados by a producer, means a sale by the producer of the product except a sale:

                     (a)  to a first purchaser; or

                     (b)  through a selling agent, a buying agent or an exporting agent; or

                     (c)  at a wholesale produce market.

Note 1:       Avocados are chargeable horticultural products—see Part 4 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Avocados are leviable horticultural products—see Part 4 of Schedule 15 to the Excise Levies Regulations.

4.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for chargeable and leviable avocados is a calendar year.

4.3A  What is not a process

                   For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed for avocados:

                     (a)  fruit conditioning operations, including storage and ripening;

                     (b)  cleaning;

                     (c)  sorting;

                     (d)  grading;

                     (e)  packing.

4.3B  Who is a processor

                   Avocados are declared to be a product to which paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies.

Note:          Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

4.3C  Liability of intermediaries—processors

                   Avocados are declared to be a product to which paragraph 7(2)(b) of the Collection Act applies.

Note:          Paragraph 7(2)(b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which this paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer, any penalty for late payment imposed by subsection 15(1) of the Collection Act.

4.4  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, leviable avocados are prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or

(b)    if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

4.5  When is charge or levy due for payment—people who lodge quarterly returns

                   For section 6 of the Collection Act, charge or levy payable on avocados for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 4.7.

Note:          For penalty for late payment, see section 15 of the Collection Act.

4.6  Who must lodge a quarterly return

             (1)  Each of the following persons must lodge a return for a quarter:

                     (a)  a first purchaser who buys avocados in the quarter;

                     (b)  a buying agent who buys avocados in the quarter;

                     (c)  a selling agent who sells avocados in the quarter;

                     (d)  an exporter who exports avocados in the quarter;

                     (e)  an exporting agent who exports avocados in the quarter;

                      (f)  a processor who processes avocados in the quarter;

                     (g)  a producer who sells avocados other than by retail sale in the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  However, a person does not have to lodge quarterly returns for a levy year if:

                     (a)  the person has applied under clause 4.12 for an exemption for the levy year, and has not received notice of the Secretary’s decision; or

                     (b)  the Secretary has granted the person an exemption for that levy year under clause 4.14, or has continued the person’s exemption under clause 4.15; or

                     (c)  the Secretary is required under clause 4.15 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

4.7  When must a quarterly return be lodged

                   A quarterly return must be lodged within 28 days after the end of the quarter to which it relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

4.8  When is charge or levy due for payment—people who lodge annual returns

                   For section 6 of the Collection Act, charge or levy payable on avocados for a levy year is due for payment on 28 February in the following levy year.

Note:          For penalty for late payment, see section 15 of the Collection Act.

4.9  Who must lodge an annual return

                   The following persons must lodge a return for a levy year:

                     (a)  a producer who sells leviable avocados by retail sale in the levy year;

                     (b)  a person who deals with leviable or chargeable avocados in the levy year and is exempt from lodging quarterly returns for the levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

4.10  When must an annual return be lodged

                   A return for a levy year must be lodged on or before 28 February in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

4.11  What must be included in a return

                   In addition to the information required by regulation 10, a return for a quarter or levy year must state, in respect of the quarter or levy year, for avocados bought, sold or exported by the person lodging the return for which charge or levy is payable:

                     (a)  for avocados bought or sold by the person, the quantity at the first point of sale of:

                              (i)  fresh avocados; and

                             (ii)  processing avocados; and

                     (b)  for avocados exported by the person, the quantity of avocados; and

                     (c)  the amount of levy or charge payable for the avocados; and

                     (d)  the amount of levy or charge paid by that person for the avocados.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

4.12  Exemption from lodging quarterly returns

             (1)  A person may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the total quantity of avocados with which the person will, or is likely to, deal in that levy year is less than 36 tonnes.

             (2)  A reference in subclause (1) to the quantity of avocados with which a person will, or is likely to, deal in a levy year is a reference to:

                     (a)  the quantity of avocados for which the person is, or may become, liable to pay levy or charge for the year; or

                     (b)  the quantity of avocados for which the person is, or may become, liable to pay an amount under subsection 7(1) or (3) of the Collection Act.

4.13  Form of application for exemption

             (1)  An application for exemption from the requirement to lodge quarterly returns for a levy year must include:

                     (a)  the following details:

                              (i)  the applicant’s full name;

                             (ii)  the applicant’s business or residential address (not the address of a post office box or post office bag);

                            (iii)  if the applicant has a post office box or a post office bag address—that address;

                            (iv)  the applicant’s ABN, if any;

                             (v)  if the applicant is a company and does not have an ABN—its ACN; and

                     (b)  a statement to the effect that:

                              (i)  the applicant is, or may become, liable to pay levy or charge for the year; or

                             (ii)  that the applicant is, or may become, liable to pay an amount under subsection 7(1) or (3) of the Collection Act for the year; and

                     (c)  a statement to the effect that the applicant believes that the quantity of avocados for which the applicant will or may be liable to pay levy or charge, or an amount under subsection 7(1) or (3) of the Collection Act, for the year will be less than 36 tonnes.

             (2)  An application must be sent to the Secretary’s postal address.

4.14  Grant or refusal of exemption

             (1)  The Secretary must, within 14 days after receiving an application:

                     (a)  decide whether to grant the exemption; and

                     (b)  give the applicant written notice of the decision.

             (2)  In deciding whether to grant the exemption, the Secretary must have regard to:

                     (a)  the amount of levy or charge payable, or the amount payable by the applicant under subsection 7(1) or (3) of the Collection Act, for the previous levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.

4.15  Continuation of exemption

             (1)  If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:

                     (a)  decide whether to continue the exemption for the following levy year; and

                     (b)  give the person written notice of the decision.

             (2)  When deciding whether to continue a person’s exemption, the Secretary must have regard to:

                     (a)  the amount of levy or export charge payable by the person, or the amount of the person’s liability under subsection 7(1) or (3) of the Collection Act, in the previous levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the person is likely to incur in the following levy year.

4.16  When must quarterly returns be lodged if exemption not granted or continued

                   A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the levy year:

                     (a)  if the quarter ended before the person received the notice—within 28 days of receiving the notice; and

                     (b)  otherwise—within 28 days after the end of the quarter to which the return relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

4.17  What records must be kept—producers

             (1)  A producer must keep records showing, in respect of each quarter:

                     (a)  the quantity of avocados sold by the producer by retail sale; and

                     (b)  the amount of levy payable on the avocados; and

                     (c)  the amount of levy paid by the producer for the avocados; and

                     (d)  the quantity of avocados processed by the producer.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

4.18  What records must be kept—first purchasers and buying agents

             (1)  A first purchaser and a buying agent must keep records showing, in respect of each quarter:

                     (a)  the quantity of fresh avocados and processing avocados bought at the first point of sale by the first purchaser or agent; and

                     (b)  the amount of levy payable on fresh avocados and processing avocados; and

                     (c)  the amount of levy paid by the first purchaser or agent for fresh avocados and processing avocados.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

4.19  What records must be kept—exporters and exporting agents

             (1)  An exporter or exporting agent must keep records showing, in respect of each quarter:

                     (a)  the quantity of avocados exported by the exporter or agent; and

                     (b)  the amount of charge payable on the avocados; and

                     (c)  the amount of charge paid by the exporter or agent for the avocados.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

4.20  What records must be kept—selling agents

             (1)  A selling agent must keep records showing, in respect of each quarter:

                     (a)  the quantity of fresh avocados and processing avocados sold by the selling agent; and

                     (b)  the amount of levy payable on fresh avocados and processing avocados; and

                     (c)  the amount of levy paid by the selling agent for fresh avocados and processing avocados.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

4.20A  What records must be kept—processors

             (1)  A processor must keep records showing, in respect of each quarter:

                     (a)  the quantity of avocados processed by the processor; and

                     (b)  the amount of levy payable on the avocados; and

                     (c)  the amount of levy paid by the processor for the avocados; and

                     (d)  the quantity of avocados bought by the processor.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

4.21  Review of decisions

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

                     (a)  refusing under paragraph 4.14(1)(a) to grant an exemption; or

                     (b)  refusing under paragraph 4.15(1)(a) to continue an exemption.

Part 5Cherries

5.1  Application

                   This Part applies to cherries.

5.2  Definitions for Part 5

                   In this Part:

cherry means a fruit of the species Prunus avium.

exporter means a producer of cherries for paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act.

Note:          Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale means the sale of cherries by the producer of the cherries that is not a sale:

                     (a)  to a first purchaser, a buying agent, an export agent or an exporter; or

                     (b)  through a selling agent.

Note 1:       Cherries are chargeable horticultural products—see Part 5 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Cherries are leviable horticultural products—see Part 5 of Schedule 15 to the Excise Levies Regulations.

5.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for cherries is:

                     (a)  the period of 14 months beginning on 1 February 2011; and

                     (b)  the period of 12 months beginning on 1 April in a subsequent year.

5.4  What is not a process

                   For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed for cherries:

                     (a)  cleaning;

                     (b)  sorting;

                     (c)  grading;

                     (d)  packing.

5.5  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, cherries are prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or

(b)    if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

5.6  When is charge or levy due for payment

                   For section 6 of the Collection Act, charge or levy payable on cherries for a levy year is due for payment on the last day on which return for the levy year must be lodged under clause 5.8.

Note:          For penalty for late payment, see section 15 of the Collection Act.

5.7  Who must lodge a return

                   The following persons must lodge a return for cherries for a levy year:

                     (a)  a first purchaser who, in the course of business, buys cherries (other than by retail sale) in the levy year;

                     (b)  a buying agent who, in the course of business, buys cherries (other than by retail sale) in the levy year;

                     (c)  a selling agent who sells cherries in the levy year;

                     (d)  a producer who sells cherries by retail sale in the levy year;

                     (e)  an exporter who exports cherries in the levy year;

                      (f)  an exporting agent who exports cherries in the levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

5.8  When must a return be lodged

             (1)  A return for the levy year beginning on 1 February 2011 must be lodged on or before 28 April 2012.

             (2)  A return for a levy year beginning on 1 April must be lodged on or before 28 April in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

5.9  What must be included in a return

                   In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year:

                     (a)  for cherries that were bought or sold (other than cherries that are exempt from levy) by the person lodging the return:

                              (i)  the quantity, in kilograms, of the cherries; and

                             (ii)  the amount of levy payable for the cherries; and

                            (iii)  the amount of levy paid by the person for the cherries; and

                     (b)  for cherries that were exported (other than cherries that are exempt from charge) by the person lodging the return:

                              (i)  the quantity, in kilograms, of the cherries; and

                             (ii)  the amount of charge payable for the cherries; and

                            (iii)  the amount of charge paid by the person for the cherries; and

                     (c)  the total amount of levy and charge payable for the cherries; and

                     (d)  the total amount of levy and charge paid by the person for the cherries.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

5.10  What records must be kept

             (1)  A producer and a person mentioned in clause 5.7 must keep records showing, in respect of each levy year, the details mentioned in subclauses (2) and (4).

Penalty:  10 penalty units.

             (2)  For cherries bought or sold in a levy year (by retail sale or otherwise) by the person keeping the records, the details for subclause (1) are:

                     (a)  the quantities, in kilograms, of the cherries bought or sold; and

                     (b)  the details mentioned in subclause (3) for:

                              (i)  each person from whom cherries were bought; and

                             (ii)  each person to whom cherries were sold; and

                     (c)  the amount of levy payable for the cherries at the first point of sale; and

                     (d)  the amount of levy paid by the person for the cherries at the first point of sale; and

                     (e)  the amount of levy payable on the cherries sold by retail sale; and

                      (f)  the amount of levy paid by the person for the cherries sold by retail sale.

             (3)  For paragraph (2)(b), the details are:

                     (a)  the person’s full name; and

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

                     (c)  the person’s ABN, if any; and

                     (d)  if the person is a company and does not have an ABN—its ACN.

             (4)  For cherries exported in a levy year, the details for subclause (1) are:

                     (a)  the quantity of cherries exported by the person; and

                     (b)  for each person to whom cherries were exported:

                              (i)  the person’s full name; and

                             (ii)  the person’s business or residential address (not the address of a post office box or post office bag); and

                     (c)  the amount of charge payable for the cherries; and

                     (d)  the amount of charge paid by the person for the cherries.

             (5)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

Part 6Chestnuts

6.1  Application

                   This Part applies to chestnuts.

6.2  Definitions for Part 6

                   In this Part:

chestnut means a peeled or unpeeled edible chestnut of the genus Castanea grown in Australia.

deal means sell, buy or export.

exporter, for chestnuts, means the producer of the chestnuts within the meaning of paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act.

Note:          Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale, for a sale of chestnuts by a producer, means a sale by the producer of the chestnuts except a sale to a first purchaser or through a selling agent, a buying agent or an exporting agent.

Note 1:       Chestnuts are chargeable horticultural products—see Part 6 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Chestnuts are leviable horticultural products—see Part 6 of Schedule 15 to the Excise Levies Regulations.

6.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for chestnuts is a financial year.

6.4  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, chestnuts are prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or

(b)    if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

6.5  Liability of intermediaries—exporting agents

                   For subsection 7(3) of the Collection Act, chestnuts are prescribed.

Note 1:       Subsection 7(3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, the amount of any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty imposed under subsection 15(1) of the Collection Act in relation to that charge.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

6.6  When charge or levy is due for payment—persons who lodge quarterly returns

                   For section 6 of the Collection Act, levy or charge payable for chestnuts for a quarter is due for payment:

                     (a)  if a return for the quarter is lodged within the period mentioned in clause 6.8—on the day that the return is lodged; or

                     (b)  if a return for the quarter is not lodged within the period mentioned in clause 6.8—on the last day of that period.

Note:          For penalty for late payment, see section 15 of the Collection Act.

6.7  Persons who must lodge a quarterly return

             (1)  The following persons must lodge a return for a quarter:

                     (a)  a producer who sells chestnuts by retail sale in the quarter;

                     (b)  a first purchaser who buys chestnuts in the quarter;

                     (c)  a buying agent who buys chestnuts in the quarter;

                     (d)  a selling agent who sells chestnuts in the quarter;

                     (e)  an exporter who exports chestnuts in the quarter;

                      (f)  an exporting agent who exports chestnuts in the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  However, a person mentioned in subclause (1) is not required to lodge quarterly returns in a levy year if:

                     (a)  the person has applied, under clause 6.9A, for an exemption for the year and has not received notice of the Secretary’s decision; or

                     (b)  the Secretary has granted the person an exemption for the year under paragraph 6.9C; or

                     (c)  the Secretary has continued the person’s exemption under paragraph 6.9D; or

                     (d)  the person has not received notice, under paragraph 6.9D(1)(b), of the Secretary’s decision made under paragraph 6.9D(1)(a).

6.8  When a quarterly return must be lodged

                   A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

6.8A  When charge or levy is due for payment—persons who lodge annual returns

                   For section 6 of the Collection Act, charge or levy payable on chestnuts for a levy year is due for payment on the last day on which the annual return for the levy year must be lodged under clause 6.8C.

6.8B  Persons who must lodge an annual return

                   A return for a levy year must be lodged by a person that is:

                     (a)  mentioned in subclause 6.7(1); and

                     (b)  exempt from lodging a quarterly return in the levy year.

6.8C  When an annual return must be lodged

                   A return for a levy year must be lodged on or before 28 August in the next levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

6.9  What must be included in a return

                   In addition to the information required by regulation 10, a return must state, for the quarter or levy year:

                     (a)  the quantity of chestnuts dealt with by the person lodging the return; and

                     (b)  the amount of levy payable for the chestnuts; and

                     (c)  the amount of levy paid by the person for the chestnuts; and

                     (d)  the amount of charge payable for the chestnuts; and

                     (e)  the amount of charge paid by the person for the chestnuts.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

6.9A  Persons who may apply for exemption from lodging quarterly returns

                   A person may apply for an exemption from the requirement to lodge quarterly returns in a levy year if the person has reasonable grounds for believing that the total amount of charge and levy on chestnuts that the person will pay, or be likely to pay, in the levy year will not exceed $500.

6.9B  Form of application for exemption

             (1)  An application for exemption must include:

                     (a)  the applicant’s personal details; and

                     (b)  a statement by the applicant that the applicant:

                              (i)  is liable to pay charge or levy on chestnuts in the levy year; or

                             (ii)  may become liable to pay charge or levy on chestnuts in the levy year; or

                            (iii)  is liable to pay an amount under subsection 7(1) or (3) of the Collection Act, in relation to chestnuts; or

                            (iv)  may become liable to pay an amount under subsection 7(1) or (3) of the Collection Act, in relation to chestnuts; and

                     (c)  a statement by the applicant that the applicant believes that the total amount of charge and levy on chestnuts that the applicant will pay, or be likely to pay, in the levy year will not exceed $500.

             (2)  An application must be sent to the Secretary’s postal address.

6.9C  Grant or refusal of exemption

             (1)  The Secretary must, within 14 days after receiving an application:

                     (a)  decide whether to grant the exemption; and

                     (b)  give the applicant written notice of the decision.

             (2)  In deciding whether to grant an exemption from the requirement to lodge quarterly returns for a levy year, the Secretary must have regard to:

                     (a)  the amount of any of the following payable by the applicant for the preceding levy year:

                              (i)  charge or levy;

                             (ii)  intermediary amount; and

                     (b)  any information that is available to the Secretary about the amount of liability the applicant is likely to be liable to pay under subsection 7(1), (2) or (3) of the Collection Act in the levy year to which the application relates.

6.9D  Continuation of exemption

             (1)  If a person who is exempt from lodging quarterly returns in a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving that return:

                     (a)  decide whether to continue the exemption for the levy year; and

                     (b)  give the person written notice of the decision.

             (2)  In deciding whether to continue a person’s exemption, the Secretary must have regard to:

                     (a)  the amount of any of the following payable by the applicant for the preceding levy year:

                              (i)  charge or levy;

                             (ii)  intermediary amount; and

                     (b)  any information that is available to the Secretary about the amount of liability the applicant is likely to be liable to pay under subsection 7(1), (2) or (3) of the Collection Act in the next levy year.

6.9E  When a quarterly return must be lodged if exemption refused

                   If a person receives notice of a refusal to grant an exemption from the requirement to lodge quarterly returns in a levy year, the person must lodge a return for each quarter in the levy year in accordance with one of the following paragraphs:

                     (a)  if the quarter ended before the person received the notice—within 28 days of receiving the notice;

                     (b)  in any other case—within 28 days after the end of the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

6.9F  When a quarterly return must be lodged if exemption not continued

                   If a person receives notice of a refusal to continue an exemption from the requirement to lodge quarterly returns in a levy year, the person must lodge a return for each quarter in the levy year in accordance with one of the following paragraphs:

                     (a)  if the quarter ended before the person received the notice—within 28 days of receiving the notice;

                     (b)  in any other case—within 28 days after the end of the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

6.10  What records must be kept—producers

             (1)  A producer must keep records showing, in respect of each quarter:

                     (a)  the quantity, in kilograms, of chestnuts sold by the producer by retail sale; and

                     (b)  the amount of levy payable for the chestnuts; and

                     (c)  the amount of levy paid by the producer for the chestnuts.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

6.11  What records must be kept—first purchasers

             (1)  A first purchaser must keep records that show, for each purchase of chestnuts by the first purchaser directly from a producer:

                     (a)  the details of the producer mentioned in clause 6.16; and

                     (b)  the date the first purchaser received the chestnuts; and

                     (c)  the quantity, in kilograms, of chestnuts received; and

                     (d)  the amount of levy payable for the chestnuts; and

                     (e)  the amount deducted for payment of the levy in relation to the chestnuts from money:

                              (i)  received by the first purchaser on behalf of the producer; or

                             (ii)  payable by the first purchaser to the producer; and

                      (f)  the amount of levy paid by the first purchaser for the chestnuts.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

6.12  What records must be kept—buying agents

             (1)  A buying agent must keep records that show for each purchase of chestnuts by the buying agent directly from a producer:

                     (a)  the details of the producer mentioned in clause 6.16; and

                     (b)  the date the buying agent bought the chestnuts; and

                     (c)  the quantity, in kilograms, of chestnuts bought; and

                     (d)  the amount of levy payable for the chestnuts; and

                     (e)  the amount deducted for payment of the levy in relation to the chestnuts from money:

                              (i)  received by the buying agent on behalf of the producer; or

                             (ii)  payable by the buying agent to the producer; and

                      (f)  the amount of levy paid by the buying agent for the chestnuts.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

6.13  What records must be kept—exporters

             (1)  An exporter must keep records showing, for each consignment of chestnuts exported by the exporter in a quarter:

                     (a)  the date the consignment was exported; and

                     (b)  the quantity, in kilograms, of chestnuts in the consignment; and

                     (c)  the amount of charge payable for the chestnuts; and

                     (d)  the amount of charge paid by the exporter for the chestnuts.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

6.14  What records must be kept—exporting agents

             (1)  An exporting agent must keep records showing, for each consignment of chestnuts exported by the exporting agent in a quarter:

                     (a)  the details of the producer mentioned in clause 6.16; and

                     (b)  the date the consignment was exported; and

                     (c)  the quantity, in kilograms, of chestnuts in the consignment; and

                     (d)  the amount of charge payable for the chestnuts; and

                     (e)  the amount deducted for payment of the charge in relation to the chestnuts from money:

                              (i)  received by the exporting agent on behalf of the producer; or

                             (ii)  payable by the exporting agent to the producer; and

                      (f)  the amount of export charge paid by the exporting agent for the chestnuts.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

6.15  What records must be kept—selling agents

             (1)  A selling agent must keep records that show for each sale of chestnuts by the selling agent in a quarter:

                     (a)  the details of the producer mentioned in clause 6.16; and

                     (b)  the date of the sale; and

                     (c)  the quantity, in kilograms, of chestnuts sold; and

                     (d)  the amount of levy payable for the chestnuts; and

                     (e)  the amount deducted for payment of the levy in relation to the chestnuts from money:

                              (i)  received by the selling agent on behalf of the producer; or

                             (ii)  payable by the selling agent to the producer; and

                      (f)  the amount of levy paid by the selling agent for the chestnuts.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

6.16  Details of producer for records

                   For paragraphs 6.11(a), 6.12(a), 6.14(a) and 6.15(a), the details are:

                     (a)  the producer’s full name; and

                     (b)  the producer’s business or residential address (not the address of a post office box or post office bag); and

                     (c)  the producer’s ABN, if any; and

                     (d)  if the producer is a company and does not have an ABN—its ACN.

Part 7Citrus

7.1  Application

                   This Part applies to citrus.

7.2  Definitions for Part 7

                   In this Part:

box, in relation to citrus, means:

                     (a)  a container of a kind:

                              (i)  ordinarily used in the Australian horticultural industry for packing citrus; and

                             (ii)  ordinarily known in that industry as a bushel box or 30 litre box; or

                     (b)  if the citrus is not packed in a container of the kind referred to in paragraph (a):

                              (i)  in the case of grapefruit—16.67 kilograms; and

                             (ii)  in the case of other citrus—20 kilograms.

citrus means fruit of any species of the genus Citrus, the genus Fortunella or any plant originating as a result of hybridisation between, or within, either of these genera and includes the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.

citrus in bulk means citrus:

                     (a)  sold in bulk by the producer to a first purchaser or to a buying agent or through a selling agent; or

                     (b)  used by the producer in the production in Australia of fruit juices or any other processed product.

class, for citrus, means any one of the following classes:

                     (a)  citrus (except oranges) in bulk;

                     (b)  citrus (except oranges) not in bulk;

                     (c)  oranges in bulk;

                     (d)  oranges not in bulk.

exported in bulk means exported in a container where the mass of citrus in the container exceeds 30 kilograms.

oranges means fruit of:

                     (a)  the species Citrus sinensis L; or

                     (b)  any plant originating as a result of hybridisation within that species.

retail sale, in relation to a sale of citrus by a producer, means a sale of citrus except a sale to a first purchaser or to a buying agent or through a selling agent.

sold in bulk, in relation to citrus transported, or to be transported, in a container, means sold where the mass of citrus in the container exceeds 30 kilograms.

specified amount means:

                     (a)  $1 000; or

                     (b)  if an order made under clause 7.21 is in force—the amount specified in the order.

Note 1:       Citrus are chargeable horticultural products—see Part 7 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Citrus are leviable horticultural products—see Part 7 of Schedule 15 to the Excise Levies Regulations.

7.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for citrus is a calendar year.

7.4  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, citrus is prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or

(b)    if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

7.5  When is charge or levy due for payment—people who lodge quarterly returns

                   For section 6 of the Collection Act, charge or levy payable on citrus for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 7.7.

Note:          For penalty for late payment, see section 15 of the Collection Act.

7.6  Who must lodge a quarterly return

             (1)  The following persons must lodge a return for a quarter:

                     (a)  a first purchaser who purchases citrus in the quarter;

                     (b)  a buying agent who buys citrus in the quarter;

                     (c)  a selling agent who sells citrus in the quarter;

                     (d)  a person who exports citrus in the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  However, a person does not have to lodge quarterly returns for a levy year if:

                     (a)  the person has applied under clause 7.16 for an exemption for the year and has not received notice of the Secretary’s decision; or

                     (b)  the Secretary has granted the person an exemption for the year under clause 7.18 or has continued the person’s exemption under clause 7.19; or

                     (c)  the Secretary is required under subclause 7.19 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

7.7  When must a quarterly return be lodged

                   A quarterly return must be lodged within 28 days after the end of the quarter to which it relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

7.8  What must be included in a quarterly return—first purchasers and agents

                   In addition to the information required by regulation 10, a return for a quarter lodged by a first purchaser, buying agent or selling agent must state, in respect of the quarter:

                     (a)  the quantity of each class of citrus:

                              (i)  bought by the first purchaser or agent for use in the production of fruit juice; or

                             (ii)  sold by the first purchaser or agent for use in the production of fruit juice; or

                            (iii)  used by the first purchaser or agent in the production of fruit juice; and

                     (b)  the quantity of each class of citrus:

                              (i)  bought by the first purchaser or agent for use in the production of any other processed product; or

                             (ii)  sold by the first purchaser or agent for use in the production of any other processed product; or

                            (iii)  used by the first purchaser or agent in the production of any other processed product; and

                     (c)  the quantity of each class of citrus bought, sold or used by the first purchaser or agent for purposes other than use in the production of fruit juice or any other processed product; and

                     (d)  the amount of levy payable for each quantity of each class of citrus mentioned in paragraphs (a), (b) and (c); and

                     (e)  the total amount of levy payable for the citrus; and

                      (f)  the total amount of levy paid by the first purchaser or agent for the citrus.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

7.9  What must be included in a quarterly return—persons who export citrus

                   In addition to the information required by regulation 10, a return for a quarter lodged by a person who exports citrus must state, in respect of the quarter:

                     (a)  the quantity of each class of citrus exported by the person; and

                     (b)  the amount of charge payable for each quantity of citrus exported; and

                     (c)  the total amount of charge payable for the citrus; and

                     (d)  the total amount of charge paid by the person for the citrus.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

7.10  When is charge or levy due for payment—people who lodge annual returns

                   For section 6 of the Collection Act, charge or levy payable on citrus for a levy year is due for payment on the last day on which the annual return for the levy year must be lodged under clause 7.12.

Note:          For penalty for late payment, see section 15 of the Collection Act.

7.11  Who must lodge an annual return

             (1)  A producer must lodge a return for a levy year if, in that levy year:

                     (a)  the producer:

                              (i)  sold citrus by retail sale; or

                             (ii)  used citrus in the production of fruit juice or any other processed product; and

                     (b)  the total quantity of citrus so sold or used is not less than 500 boxes.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  A first purchaser who is exempt from lodging quarterly returns for a levy year must lodge a return for that levy year if, in that levy year, the first purchaser bought citrus.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (3)  A buying agent or selling agent who is exempt from lodging quarterly returns for a levy year must lodge a return for that levy year if, in that levy year, the agent bought or sold citrus.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (4)  A person who is exempt from lodging quarterly returns for a levy year must lodge a return for that levy year if, in that levy year, the person exported citrus.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

7.12  When must an annual return be lodged

                   A return for a levy year must be lodged on or before 28 February in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

7.13  What must be included in an annual return—producers

             (1)  In addition to the information required by regulation 10, a return for a levy year lodged by a producer must state, in respect of the levy year:

                     (a)  the quantity of each class of citrus sold or used by the producer; and

                     (b)  the amount of levy payable for each of those quantities; and

                     (c)  the total amount of levy payable for the citrus; and

                     (d)  the total amount of levy paid by the producer for the citrus.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.

7.14  What must be included in an annual return—first purchasers and agents

             (1)  In addition to the information required by regulation 10, a return for a levy year lodged by a first purchaser, buying agent or selling agent must state, in respect of the levy year:

                     (a)  the quantity of each class of citrus bought or sold by the first purchaser or agent; and

                     (b)  the total of the amounts of levy payable for those quantities; and

                     (c)  the amount of levy previously paid by the first purchaser or agent for the citrus; and

                     (d)  the net amount of levy payable for all classes of citrus; and

                     (e)  the total amount of levy paid by the first purchaser or agent for the citrus.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.

7.15  What must be included in an annual return—persons who export citrus

             (1)  In addition to the information required by regulation 10, a return for a levy year lodged by a person who exports citrus must state, in respect of the levy year:

                     (a)  the quantity of each class of citrus exported by the person; and

                     (b)  the amount of charge payable for each quantity; and

                     (c)  the total amount of charge payable; and

                     (d)  the total amount of charge paid by the person for the citrus.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  This clause does not apply to citrus in respect of which an agreement has been entered into under section 10 or 11 of the Collection Act.

7.16  Exemption from lodging quarterly returns

             (1)  A first purchaser, buying agent or selling agent may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the levy payable by the person for the year will be less than the specified amount.

             (2)  A person who exports citrus may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the charge payable by the person for the year will be less than the specified amount.

7.17  Form of application for exemption

             (1)  An application for an exemption must state:

                     (a)  the applicant’s full name; and

                     (b)  the applicant’s business or residential address (not the address of a post office box or post office bag); and

                     (c)  if the applicant has a post office box or a post office bag address—that address; and

                     (d)  the applicant’s ABN, if any; and

                     (e)  if the applicant is a company and does not have an ABN—its ACN.

             (2)  If the applicant is a first purchaser, buying agent or selling agent, the application must include:

                     (a)  a statement to the effect that the applicant is a first purchaser, or a buying agent, or a selling agent, who will, or may, incur a liability under subsection 7(1) of the Collection Act in the levy year to which the application relates; and

                     (b)  a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

             (3)  If the applicant is a person who exports citrus, the application must include:

                     (a)  a statement to the effect that the applicant is a producer or exporting agent who will, or may, incur a liability under subsection 7(3) of the Collection Act in the levy year to which the application relates; and

                     (b)  a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

             (4)  An application must be sent to the Secretary’s postal address.

7.18  Grant or refusal of exemption

             (1)  The Secretary must, within 14 days after receiving an application:

                     (a)  decide whether to grant the exemption; and

                     (b)  give the applicant written notice of the decision.

             (2)  When deciding whether to grant an exemption, the Secretary must have regard to:

                     (a)  the amount of levy or charge payable by the applicant in the preceding levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur under subsection 7(1) or (3) of the Collection Act in the calendar year to which the application relates.

7.19  Continuation of exemption

             (1)  If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:

                     (a)  decide whether to continue the exemption for the following levy year; and

                     (b)  give the person written notice of the decision.

             (2)  When deciding whether to continue a person’s exemption, the Secretary must have regard to:

                     (a)  the amount of levy or charge payable by the person in the preceding levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7(1) or (3) of the Collection Act in the following levy year.

7.20  When must quarterly returns be lodged if exemption refused or not continued

                   A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year:

                     (a)  if the quarter ended before the person received the notice—within 28 days of receiving the notice; and

                     (b)  otherwise—within 28 days after the end of the quarter to which the return relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

7.21  Orders—specified amount

                   The Minister may, by order, specify an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 7.2.

7.22  What records must be kept—producers

             (1)  A producer must keep records showing, in respect of each quarter:

                     (a)  the quantity of each class of citrus sold by the producer by retail sale; and

                     (b)  the quantity of citrus used by the producer in the production of fruit juice; and

                     (c)  the quantity of citrus used by the producer in the production of any processed product except fruit juice; and

                     (d)  the amount of levy payable on each class of citrus; and

                     (e)  the amount of levy paid by the producer for each class of citrus.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

7.23  What records must be kept—first purchasers and buying agents

             (1)  A first purchaser or buying agent must keep records showing, in respect of each quarter, for each class of citrus bought:

                     (a)  the quantity bought by the first purchaser or agent for use in the production of fruit juice; and

                     (b)  the quantity bought by the first purchaser or agent for use in the production of any processed product except fruit juice; and

                     (c)  the quantity bought by the first purchaser or agent for purposes other than use in the production of fruit juice or any other processed product; and

                     (d)  the amount of levy payable on each class of citrus; and

                     (e)  the amount of levy paid by the first purchaser or agent for each class of citrus.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

7.24  What records must be kept—selling agents

             (1)  A selling agent must keep records showing, in respect of each quarter, for each class of citrus sold by the agent:

                     (a)  the quantity sold for use in the production of fruit juice; and

                     (b)  the quantity sold for use in the production of any processed product except fruit juice; and

                     (c)  the quantity sold for purposes other than use in the production of fruit juice or any other processed product; and

                     (d)  the amount of levy payable on each class of citrus; and

                     (e)  the amount of levy paid by the agent for each class of citrus.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

7.25  What records must be kept—persons who export citrus

             (1)  A person who exports citrus must keep records showing, in respect of each quarter:

                     (a)  the quantity of each class of citrus exported by the person; and

                     (b)  the amount of charge payable on each class of citrus; and

                     (c)  the amount of charge paid by the person for each class of citrus.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

7.26  Review of decisions

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

                     (a)  refusing under paragraph 7.18(1)(a) to grant an exemption; or

                     (b)  refusing under paragraph 7.19(1)(a) to continue an exemption.

Part 8Custard apples

8.1  Application

                   This Part applies to custard apples.

8.2  Definitions for Part 8

                   In this Part:

bulk custard apples means custard apples which are not packed in a standard tray or a standard box.

custard apple means a fruit:

                     (a)  of the species Annona cherimola, Annona muricata, Annona reticulata or Annona squamosa; or

                     (b)  of a hybrid between, or within, any of these species.

exporter means a producer of custard apples for the purposes of paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act.

Note:          Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale means a sale of any custard apples by a producer, but does not include a sale to a first purchaser or through a selling agent, a buying agent or an exporting agent.

standard box means:

                     (a)  a box of custard apples, being a box of the kind ordinarily used in the Australian horticultural industry for packing custard apples; or

                     (b)  if the custard apples are packed in another kind of box—10 kilograms of custard apples.

standard tray means:

                     (a)  a single layer tray of custard apples, being a tray of a kind ordinarily used in the Australian horticultural industry for packing custard apples; or

                     (b)  if the custard apples are packed in another kind of tray—7 kilograms of custard apples.

Note 1:       Custard apples are chargeable horticultural products—see Part 8 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Custard apples are leviable horticultural products—see Part 8 of Schedule 15 to the Excise Levies Regulations.

8.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for custard apples is a calendar year.

8.3A  What is not a process

                   For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed for custard apples:

                     (a)  fruit conditioning processes including storage and ripening;

                     (b)  cleaning;

                     (c)  sorting;

                     (d)  grading;

                     (e)  packing.

8.3B  Who is a processor

                   Custard apples are declared to be a product to which paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies.

Note:          Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act provides that, in relation to a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

8.4  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, custard apples are prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or

(b)    if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

8.5  When is charge or levy due for payment—people who lodge quarterly returns

                   For section 6 of the Collection Act, charge or levy payable on custard apples for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 8.6A.

Note:          For penalty for late payment, see section 15 of the Collection Act.

8.6  Who must lodge a quarterly return

             (1)  The following persons must lodge a return for custard apples for a quarter:

                     (a)  a first purchaser who, in the course of business, buys custard apples in the quarter (except by a retail sale);

                     (b)  a buying agent who, in the course of business, buys custard apples in the quarter (except by a retail sale);

                     (c)  a selling agent who sells custard apples in the quarter;

                     (d)  an exporter who exports custard apples in the quarter;

                     (e)  an exporting agent who exports custard apples in the quarter;

                      (f)  a producer who sells custard apples in the quarter, other than by retail sale or by selling directly to a processor for processing.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  However, a person does not have to lodge quarterly returns for a levy year if:

                     (a)  the person has applied for an exemption under clause 8.8A for the levy year and has not received notice of the Secretary’s decision; or

                     (b)  the Secretary has granted the person an exemption for the levy year under clause 8.8C, or has continued the person’s exemption for the levy year under clause 8.8D; or

                     (c)  the Secretary is required, under clause 8.8D, to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

8.6A  When must a quarterly return be lodged

                   A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

8.6B  When is charge or levy due for payment—people who lodge annual returns

                   For section 6 of the Collection Act, charge or levy payable on custard apples for a levy year is due for payment on the last day on which the annual return for the levy year must be lodged under clause 8.7.

Note:          For penalty for late payment, see section 15 of the Collection Act.

8.6C  Who must lodge an annual return

                   An annual return for a levy year must be lodged by a person who:

                     (a)  is described in subclause 8.6(1); and

                     (b)  is exempt from lodging quarterly returns for the levy year under clause 8.8C or 8.8D.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

8.7  When must an annual return be lodged

                   A return for a levy year must be lodged on or before 28 February in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

8.8  What must be included in a return

                   In addition to the information required by regulation 10, a return for a quarter or levy year must state, in respect of the quarter or levy year:

                     (a)  for custard apples bought or sold by the person lodging the return for which levy is payable:

                              (i)  the quantity, in kilograms, of the custard apples; and

                             (ii)  the amount of levy payable for the custard apples; and

                            (iii)  the amount of levy paid for the custard apples; and

                     (b)  for custard apples exported by the person lodging the return for which charge is payable:

                              (i)  the quantity, in kilograms, of the custard apples; and

                             (ii)  the amount of charge payable for the custard apples; and

                            (iii)  the amount of charge paid for the custard apples; and

                     (c)  the total amount of levy and charge payable for the custard apples; and

                     (d)  the total amount of levy and charge paid by the person lodging the return for the custard apples.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

8.8A  Exemption from lodging quarterly returns

                   A person may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the sum of levy and charge payable by the person for the year is, or is likely to be, less than $500.

8.8B  Form of application for exemption

             (1)  An application must include:

                     (a)  the following details:

                              (i)  the applicant’s full name;

                             (ii)  the applicant’s business or residential address (not the address of a post office box or post office bag);

                            (iii)  if the applicant has a post office box or post office bag address—that address;

                            (iv)  the applicant’s ABN, if any;

                             (v)  if the applicant is a company and does not have an ABN—its ACN; and

                     (b)  a statement to the effect that the applicant believes that the applicant has incurred, or is likely to incur, a liability to pay levy or charge for the levy year to which the application relates; and

                     (c)  a statement to the effect that the applicant believes that the amount of the liability is, or is likely to be, less than $500.

             (2)  An application must be sent to the Secretary’s postal address.

8.8C  Grant or refusal of exemption

             (1)  The Secretary must, within 14 days after receiving an application:

                     (a)  decide whether to grant the exemption; and

                     (b)  give the applicant written notice of the decision.

             (2)  In deciding to grant an exemption, the Secretary must have regard to:

                     (a)  information available to the Secretary about the amount of the levy or charge that the applicant is, or is likely to be, liable to pay for the levy year; and

                     (b)  the amount of levy or charge that the applicant was liable to pay for the immediately preceding levy year.

8.8D  Continuation of exemption

             (1)  If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return:

                     (a)  decide whether to continue the exemption for the next levy year; and

                     (b)  give the person written notice of the decision.

             (2)  In deciding whether to continue an exemption, the Secretary must have regard to:

                     (a)  information available to the Secretary about the amount of levy or charge that the person is, or is likely to be, liable to pay for the next levy year; and

                     (b)  the amount of levy or charge that the person was liable to pay for the levy year to which the annual return relates.

8.8E  When must a quarterly return be lodged if exemption refused or not continued

                   A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year:

                     (a)  if the quarter ended before the person received the notice—within 28 days of receiving the notice; and

                     (b)  otherwise—within 28 days after the end of the quarter to which the return relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

8.9  What records must be kept

             (1)  The following persons must keep records showing, for a levy year, the details mentioned in subclause (2):

                     (a)  a person mentioned in subclause 8.6(1);

                     (b)  a producer.

Penalty:  10 penalty units.

             (2)  For subclause (1), the details are:

                     (a)  the quantities, in kilograms, of custard apples bought, sold (by retail sale or otherwise) or exported by the person keeping the records; and

                     (b)  the amount of levy and charge payable on the quantities; and

                     (c)  the amount of levy and charge paid by the person keeping the records on the quantities; and

                     (d)  the details mentioned in subclause (3) for each person:

                              (i)  to whom a person mentioned in subclause (1) sold custard apples, other than by retail sale; and

                             (ii)  from whom the person bought custard apples; and

                     (e)  the name and business or residential address (not the address of a post office box or post office bag) of each person to whom the person exported custard apples; and

                      (f)  the total quantity, in kilograms, of custard apples:

                              (i)  sold by the person keeping the records to each person mentioned in subparagraph (d)(i); and

                             (ii)  bought by the person keeping the records from each person mentioned in subparagraph (d)(ii); and

                            (iii)  exported by the person keeping the records to each person mentioned in paragraph (e).

             (3)  For paragraph (2)(d), the details are:

                     (a)  the person’s full name; and

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

                     (c)  the person’s ABN, if any; and

                     (d)  if the person is a company and does not have an ABN—its ACN.

             (4)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

8.10  Review of decisions

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

                     (a)  refusing under paragraph 8.8C(1)(a) to grant an exemption; or

                     (b)  refusing under paragraph 8.8D(1)(a) to continue an exemption.

Part 9Dried vine fruits

9.1  Application

                   This Part applies to dried vine fruits.

9.2  Definitions for Part 9

                   In this Part:

deal, for dried vine fruits, means to sell, buy or export the fruits.

dried vine fruits means dried grapes.

exporter, in relation to dried vine fruits, means the producer of the fruits within the meaning of paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act.

Note:          Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale, in relation to a sale of dried vine fruits by a producer, means a sale by the producer of the fruits except a sale to a first purchaser or through a selling agent, buying agent or exporting agent.

Note 1:       Dried vine fruits are chargeable horticultural products—see Part 9 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Dried vine fruits are leviable horticultural products—see Part 9 of Schedule 15 to the Excise Levies Regulations.

9.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for dried vine fruits is a calendar year.

9.4  Who is a processor

                   Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies to dried vine fruits.

Note:          Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act provides that, in relation to a collection product declared by the Regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

9.5  Who is a producer

                   For paragraph (h) of the definition of producer in subsection 4(1) of the Collection Act, dried vine fruits are prescribed.

Note 1:       Paragraph (h) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means:

(a)    where a person is the producer of the product and the proprietor of the processing establishment at which the product is processed—that person; or

(b)    in any other case—the person who was the owner of the product immediately before delivery to a processing establishment.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

9.6  Liability of intermediaries for charge—exporting agents

                   For subsection 7(3) of the Collection Act, dried vine fruits are prescribed.

Note 1:       Subsection 7(3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, the amount of any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty imposed under section 15 of the Collection Act in relation to that charge.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

9.7  Liability of intermediaries—exemption for first purchasers, buying agents and selling agents

                   Section 7 of the Collection Act does not apply to the following persons if they buy dried vine fruits from, or sell dried vine fruits to, a producer who processes the fruits and sells them otherwise than by retail sale:

                     (a)  a first purchaser;

                     (b)  a buying agent;

                     (c)  a selling agent.

9.8  When is charge or levy due for payment—people who lodge monthly returns

                   For section 6 of the Collection Act, charge or levy payable for dried vine fruits for a month is due for payment:

                     (a)  if a return for the month is lodged within the period mentioned in clause 9.10—on the day that the return is lodged; or

                     (b)  if a return for the month is not lodged within the period mentioned in clause 9.10—on the last day of that period.

Note:          For penalty for late payment, see section 15 of the Collection Act.

9.9  Who must lodge a monthly return

             (1)  The following persons must lodge a return for a month:

                     (a)  a first purchaser who buys dried vine fruits in the month;

                     (b)  a buying agent who buys dried vine fruits in the month;

                     (c)  a selling agent who sells dried vine fruits in the month;

                     (d)  an exporting agent who exports dried vine fruits in the month;

                     (e)  an exporter who exports dried vine fruits in the month;

                      (f)  a producer who sells dried vine fruits otherwise than by retail sale in the month.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  However, a person does not have to lodge monthly returns for a levy year if:

                     (a)  the person has applied under clause 9.15 for an exemption for the year and has not received notice of the Secretary’s decision; or

                     (b)  the Secretary has granted the person an exemption for the year under clause 9.17, or has continued the person’s exemption under clause 9.18; or

                     (c)  the Secretary is required under clause 9.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

9.10  When must a monthly return be lodged

                   A return for a month must be lodged within 1 month and 14 days after the end of the month in which the dried vine fruits cease to be under the control of:

                     (a)  the person who is required to lodge the return; or

                     (b)  if the person sells or exports dried vine fruits under an agreement with a processor—the processor.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

9.11  When is charge or levy due for payment—people who lodge annual returns

                   For section 6 of the Collection Act, charge or levy payable for dried vine fruits for a levy year is due for payment:

                     (a)  if a return for the year is lodged before the day mentioned in clause 9.13—on the day that the return is lodged; or

                     (b)  if a return for the year is not lodged before the day mentioned in clause 9.13—on that day.

Note:          For penalty for late payment, see section 15 of the Collection Act.

9.12  Who must lodge an annual return

                   The following persons must lodge a return for a levy year:

                     (a)  a producer who sells dried vine fruits by retail sale in the levy year;

                     (b)  a person who:

                              (i)  deals with leviable or chargeable dried vine fruits in the levy year; and

                             (ii)  is exempt from lodging monthly returns for the levy year.

Note 1:       For offences in relation to returns, see section 24 of the Collection Act.

Note 2:       For the circumstances in which a person is exempt from lodging monthly returns for a levy year, see Schedule 22, Part 9, subclause 9.9(2).

9.13  When must an annual return be lodged

                   A return for a levy year must be lodged on or before 14 February in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

9.14  What must be included in a return

                   In addition to the information required by regulation 10, a return for a month or levy year must state, in respect of the month or levy year:

                     (a)  the levy year in which the dried vine fruits to which the return relates were produced; and

                     (b)  the total weight of the dried vine fruits dealt with in the month or levy year for which levy or charge is payable; and

                     (c)  the amount of levy and charge payable for the dried vine fruits; and

                     (d)  the amount of levy and charge paid by the person lodging the return for dried vine fruits.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

9.15  Persons who may apply for exemption from lodging monthly returns

                   A person may apply for an exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that any of the following will have a total weight of less than 100 tonnes:

                     (a)  the total weight of dried vine fruits for which the person is liable to pay levy or charge for the levy year;

                     (b)  the total weight of dried vine fruits for which the person may become liable to pay levy or charge for the levy year;

                     (c)  the total weight of dried vine fruits for which the person is liable to pay an amount for the levy year under subsection 7(1) or (3) of the Collection Act;

                     (d)  the total weight of dried vine fruits for which the person may become liable to pay an amount for the levy year under subsection 7(1) or (3) of the Collection Act.

9.16  Form of application for exemption

             (1)  An application under clause 9.15 must include:

                     (a)  the following details:

                              (i)  the applicant’s full name;

                             (ii)  the applicant’s business or residential address (not the address of a post office box or post office bag);

                            (iii)  the applicant’s ABN, if any;

                            (iv)  if the applicant is a company and does not have an ABN—its ACN; and

                     (b)  a statement to the effect that:

                              (i)  the applicant is, or may become, liable to pay levy or charge for the year; or

                             (ii)  the applicant is, or may become, liable to pay an amount under subsection 7(1) or (3) of the Collection Act; and

                     (c)  a statement to the effect that:

                              (i)  the applicant believes that the total weight of dried vine fruits for which the person is, or may become, liable to pay levy or charge for the year will be less than 100 tonnes; or

                             (ii)  the applicant believes that the total weight of dried vine fruits for which the person is, or may become, liable to pay an amount under subsection 7(1) or (3) of the Collection Act will be less than 100 tonnes.

             (2)  An application must be sent to the Secretary’s postal address.

9.17  Grant or refusal of exemption

             (1)  The Secretary must, within 14 days after receiving an application:

                     (a)  decide whether to grant the exemption; and

                     (b)  give the applicant written notice of the decision.

             (2)  When deciding whether to grant an exemption, the Secretary must have regard to:

                     (a)  the amount of levy or charge payable, or the amount payable by the applicant under subsection 7(1) or (3) of the Collection Act, for the previous levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the levy year to which the application relates.

9.18  Continuation of exemption

             (1)  If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for that levy year, the Secretary must, within 14 days after receiving the return:

                     (a)  decide whether to continue the exemption for the following levy year; and

                     (b)  give the person written notice of the decision.

             (2)  When deciding whether to continue a person’s exemption, the Secretary must have regard to:

                     (a)  the amount of levy or charge payable, or the amount payable by the applicant under subsection 7(1) or (3) of the Collection Act, for the previous levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur in the following levy year.

9.19  When must monthly returns be lodged if an exemption is not granted or continued

                   A person who receives notice of a refusal to grant, or a refusal to continue, an exemption for a levy year must lodge a return for each month in the year:

                     (a)  if the month ended before the person received the notice—within 28 days after receiving the notice; and

                     (b)  otherwise—within 14 days of the end of the month in which the dried vine fruits cease to be under the control of:

                              (i)  the person who is required to lodge the return; or

                             (ii)  if the person sells or exports dried vine fruits under an agreement with a processor—the processor.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

9.20  What records must be kept—producers

             (1)  A producer must keep records showing, in respect of each month:

                     (a)  the total weight of dried vine fruits sold by the producer by retail sale; and

                     (b)  the amount of levy payable on the dried vine fruits; and

                     (c)  the amount of levy paid by the producer for the dried vine fruits.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

9.21  What records must be kept—first purchasers

             (1)  A first purchaser must keep records showing, in respect of each month:

                     (a)  the total weight of dried vine fruits bought by the first purchaser; and

                     (b)  the amount of levy or charge payable on the dried vine fruits; and

                     (c)  the amount of the levy, charge or penalty paid by the first purchaser; and

                     (d)  if an amount of money is deducted by the purchaser under subsection 8(1) of the Collection Act from money received by the first purchaser on behalf of a producer or payable by the first purchaser in relation to the dried vine fruits—that amount.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

9.22  What records must be kept—buying agents

             (1)  A buying agent must keep records showing, in respect of each month:

                     (a)  the total weight of dried vine fruits bought by the agent; and

                     (b)  the amount of levy or charge payable on the dried vine fruits; and

                     (c)  the amount of the levy, charge or penalty paid by the agent; and

                     (d)  if an amount of money is deducted by the agent under subsection 8(1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits—that amount.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

9.23  What records must be kept—exporters and exporting agents

             (1)  An exporter or exporting agent must keep records showing, in respect of each month:

                     (a)  the total weight of dried vine fruits exported by the exporter or exporting agent; and

                     (b)  the amount of levy or charge payable on the dried vine fruits; and

                     (c)  the amount of the levy, charge or penalty paid by the exporter or exporting agent; and

                     (d)  if an amount of money is deducted by the exporting agent under subsection 8(1) of the Collection Act from money received by the exporting agent on behalf of a producer or payable by the exporting agent in relation to the dried vine fruits—that amount.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

9.24  What records must be kept—selling agents

             (1)  A selling agent must keep records in respect of each month showing:

                     (a)  the total weight of dried vine fruits sold by the agent; and

                     (b)  the amount of levy or charge payable for the dried vine fruits; and

                     (c)  the amount of the levy, charge or penalty paid by the agent; and

                     (d)  if an amount of money is deducted by the agent under subsection 8(1) of the Collection Act from money received by the agent on behalf of a producer or payable by the agent in relation to the dried vine fruits—that amount.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

9.25  Review of decisions

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

                     (a)  refusing under paragraph 9.17(1)(a) to grant an exemption; or

                     (b)  refusing under paragraph 9.18(1)(a) to continue an exemption.

Part 10Macadamia nuts

10.1  Application

                   This Part applies to macadamia nuts.

10.2  Definitions for Part 10

                   In this Part:

buy does not include buy in a retail transaction.

chargeable macadamia nuts means macadamia nuts that are not exempt from charge under subclause 2(2) of Schedule 10 to the Customs Charges Act or clause 10.2 of Part 10 of Schedule 10 to the Customs Charges Regulations.

deal, for macadamia nuts, means deliver, take delivery of, process, export, buy or sell.

default recovery rate is 50%.

dried kernel, for macadamia nuts, means macadamia nut kernels that have been artificially partly dried.

exporter means the producer within the meaning of paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act.

Note:          Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

in shell, for macadamia nuts, means after dehusking but before kernel extraction.

leviable macadamia nuts means macadamia nuts that are not exempt from levy under subclause 2(3) of Schedule 15 to the Excise Levies Act or clause 10.2 of Part 10 of Schedule 15 to the Excise Levies Regulations.

macadamia nut means a nut of the species Macadamia integrifolia or Macadamia tetraphylla or a hybrid of those species and includes macadamia nut in shell, as extracted kernel or as dried kernel.

return period means:

                     (a)  for macadamia nuts dealt with before 1 January 2000—the period:

                              (i)  beginning on 1 January and ending at the end of 30 June in a year; or

                             (ii)  beginning on 1 July and ending at the end of 31 December in a year; or

                     (b)  for macadamia nuts dealt with on or after 1 January 2000—a calendar month.

sell includes sell by retail sale.

Note 1:       Macadamia nuts are chargeable horticultural products—see Part 10 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Macadamia nuts are leviable horticultural products—see Part 10 of Schedule 15 to the Excise Levies Regulations.

10.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for macadamia nuts is a calendar year.

10.4  What is not a process

                   For the definition of process in subsection 4(1) of the Collection Act, the following are prescribed for macadamia nuts:

                     (a)  drying;

                     (b)  dehusking;

                     (c)  on‑farm grading.

10.5  Who is a processor

                   Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies to macadamia nuts.

Note:          Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act provides that, in relation to a collection product declared by the Regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

10.6  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, macadamia nuts are prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or

(b)    if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

10.7  Liability of intermediaries—processors

                   Paragraph 7(2)(b) of the Collection Act applies to macadamia nuts.

Note:          Paragraph 7(2)(b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the Regulations to be a product to which this paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product that remains unpaid by the producer, any penalty for late payment imposed by section 15 of the Collection Act that is payable in relation to that levy.

10.8  Liability of intermediaries—exporting agents

                   For subsection 7(3) of the Collection Act, macadamia nuts are prescribed.

Note 1:       Subsection 7(3) of the Collection Act provides that, for a product prescribed for that subsection, an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the products that remains unpaid by the producer, and any penalty for late payment imposed by subsection 15(1) of that Act in relation to that charge.

Note 2:       Under paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act, the producer is taken to be the person who exports the product from Australia.

10.9  When is levy or charge due for payment

                   Levy or charge payable on macadamia nuts for a return period is due for payment:

                     (a)  if a return for the return period is lodged within the relevant period mentioned in clause 10.11—on the day that the return is lodged; or

                     (b)  if a return for the return period is not lodged within the relevant period mentioned in clause 10.11—on the last day of that period.

Note:          For penalty for late payment, see section 15 of the Collection Act.

10.10  Who must lodge a return

                   A person must lodge a return for a return period if the person dealt with leviable or chargeable macadamia nuts in the return period.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

10.11  When must a return be lodged

             (1)  For macadamia nuts dealt with before 1 January 2000, a return must be lodged:

                     (a)  for nuts dealt with in a return period ending at the end of 30 June in a levy year—before 16 September in that year; and

                     (b)  for nuts dealt with in a return period ending at the end of 31 December in a levy year—before 16 March in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  For macadamia nuts dealt with on or after 1 January 2000, a return must be lodged within 1 month and 28 days after the last day of the return period in which the nuts were dealt with.

Examples for subclause (2)

1       A return for macadamia nuts dealt with in January 2000 must be lodged not later than 28 March 2000.

2       A return for macadamia nuts dealt with in February 2000 must be lodged not later than 28 April 2000.

Note 1:       For offences in relation to returns, see section 24 of the Collection Act.

Note 2:       For macadamia nuts dealt with on or after 1 January 2000, the return period is a calendar month, see clause 10.2.

10.12  What must be included in a return

             (1)  In addition to the information required by regulation 10, a return must state, in respect of the return period:

                     (a)  if the person making the return has dealt in dried kernels of macadamia nut during that period and has recorded the actual quantity of dried kernels dealt with—the actual quantities of dried kernels of leviable macadamia nuts and of chargeable macadamia nuts sold by the person during that period; or

                     (b)  if the person has not recorded the actual quantity—the deemed quantities of dried kernels of leviable macadamia nuts and of chargeable macadamia nuts sold by the person during that period.

             (2)  For paragraph (1)(b), a person works out the deemed quantity of dried kernels for a quantity of macadamia nuts in shell by multiplying the quantity of macadamia nuts in shell by either:

                     (a)  the default recovery rate; or

                     (b)  the rate calculated using:

                           

                            where:

                            B is the weight of the kernels in the sample after being removed and dried to 1.5% moisture content.

                            A is the weight of a sample of the quantity of macadamia nuts in shell.

          (2A)  For the formula in subclause (2), the sample of nuts must weigh at least 500 g and have a moisture content of 10%.

             (3)  As well as the information required in subclause (1), a return must state, in respect of the return period:

                     (a)  the amount of levy payable on the quantity of leviable macadamia nuts dealt with; and

                     (b)  the amount of levy paid by that person on leviable macadamia nuts; and

                     (c)  the amount of charge payable on chargeable macadamia nuts dealt with; and

                     (d)  the amount of charge paid by that person on chargeable macadamia nuts.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (4)  A person who is the proprietor of more than 1 processing establishment must lodge a single return containing all the details mentioned in subclause (1) for each processing establishment of which the person is the proprietor.

10.13  What records must be kept—producers

             (1)  A producer must keep records showing, in respect of each return period:

                     (a)  the details for leviable macadamia nuts mentioned in subclause (2); and

                     (b)  the details for macadamia nuts delivered by the producer to an exporting agent mentioned in subclause (3); and

                     (c)  the details for macadamia nuts sold by the producer by retail sale mentioned in subclause (4); and

                     (d)  the quantity of leviable macadamia nuts and chargeable macadamia nuts dealt with by the producer in a way not involving delivery to a processing establishment or exporting agent, export or retail sale; and

                     (e)  the amount of levy paid by the producer on the nuts mentioned in paragraph (d).

Penalty:  10 penalty units.

             (2)  For leviable macadamia nuts delivered by the producer to a processing establishment, the details are:

                     (a)  the name and business address of each processing establishment to which the producer delivered macadamia nuts (not a post office box or post office bag); and

                     (b)  if the postal address of the establishment differs from the business address—the postal address; and

                     (c)  the establishment’s ABN, if any; and

                     (d)  if the establishment is a company and does not have an ABN—its ACN; and

                     (e)  the quantity of macadamia nuts delivered to each establishment; and

                      (f)  the total amount of levy payable on the macadamia nuts; and

                     (g)  the total amount of levy paid by the producer for the macadamia nuts.

             (3)  For macadamia nuts delivered by the producer to an exporting agent, the details are:

                     (a)  the name and business or residential address of each exporting agent to whom the producer delivered macadamia nuts (not the address of a post office box or post office bag); and

                     (b)  if the agent’s postal address differs from the business or residential address—the postal address; and

                     (c)  the agent’s ABN, if any; and

                     (d)  if the agent is a company and does not have an ABN—its ACN; and

                     (e)  the quantity of macadamia nuts delivered to each exporting agent; and

                      (f)  the total amount of levy payable on the macadamia nuts; and

                     (g)  the total amount of levy paid by the producer for the macadamia nuts.

             (4)  For macadamia nuts sold by the producer by retail sale, the details are:

                     (a)  the quantity of leviable macadamia nuts so sold; and

                     (b)  the amount of levy payable on the leviable macadamia nuts; and

                     (c)  the amount of levy paid by the producer on the leviable macadamia nuts.

             (5)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

10.14  What records must be kept—exporters

             (1)  An exporter must keep records showing, in respect of each return period:

                     (a)  the quantity of chargeable macadamia nuts exported by the exporter; and

                     (c)  the amount of charge payable on the macadamia nuts; and

                     (d)  the amount of charge paid by the exporter on the macadamia nuts.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

10.15  What records must be kept—persons other than producers and exporters

             (1)  A person who, in a capacity other than producer or exporter, dealt in macadamia nuts with a producer in a return period must keep records showing, in respect of the return period:

                     (a)  the personal details for the producer; and

                     (b)  the quantity of leviable macadamia nuts and chargeable macadamia nuts dealt with by the person; and

                     (d)  the amount of levy payable on any leviable macadamia nuts dealt with by the person; and

                     (e)  the amount of charge payable on any chargeable macadamia nuts dealt with by the person; and

                      (f)  the amount deducted for payment of charge and levy from money:

                              (i)  received by the person on behalf of the producer; or

                             (ii)  payable by the person to the producer; and

                     (g)  the amount of charge paid by the person on the macadamia nuts; and

                     (h)  the amount of levy paid by the person on the macadamia nuts.

Penalty:  10 penalty units.

Note:          Personal details is defined in clause 1.1.

             (2)  A person who is the proprietor of more than 1 processing establishment must keep separate records for each processing establishment at which macadamia nuts are dealt with.

Penalty:  10 penalty units.

             (3)  An offence under subclause (1) or (2) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

Part 11Nashi

11.1  Application

                   This Part applies to nashi.

11.2  Definitions for Part 11

                   In this Part:

box, for nashi, means:

                     (a)  a container of a kind:

                              (i)  ordinarily used in the Australian horticultural industry for packing nashi; and

                             (ii)  ordinarily known in that industry as a bushel box or 30 litre box; or

                     (b)  if the nashi are not packed in a container of the kind referred to in paragraph (a)—18 kilograms of nashi.

class, for nashi, means one of the following classes of nashi:

                     (a)  nashi, other than juicing nashi or processing nashi;

                     (b)  juicing nashi;

                     (c)  processing nashi.

fruit juice includes nashi juice.

juicing nashi means nashi:

                     (a)  sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of fruit juice; or

                     (b)  used by the producer in the production in Australia of fruit juice.

nashi means fruit of the species Pyrus pyrifolia.

processing nashi means nashi:

                     (a)  sold by the producer to a buying agent or a first purchaser, or through a selling agent, for use in the production in Australia of a processed product other than fruit juice; or

                     (b)  used by the producer in the production in Australia of a processed product other than fruit juice.

retail sale, for a sale of nashi by a producer, means a sale by the producer of the nashi except a sale to a buying agent or a first purchaser or through a selling agent.

specified amount means:

                     (a)  $1 000; or

                     (b)  if an order under clause 11.20 is in force—the amount specified in the order.

tray, for nashi, means:

                     (a)  a container of a kind:

                              (i)  ordinarily used in the Australian horticultural industry for packing nashi; and

                             (ii)  ordinarily known in that industry as a single layer tray; or

                     (b)  if the nashi are not packed in a container referred to in paragraph (a)—4 kilograms of nashi.

Note 1:       Nashi are chargeable horticultural products—see Part 11 of Schedule 10 to the Customs Charges Regulations.

Note 2:       Nashi are leviable horticultural products—see Part 11 of Schedule 15 to the Excise Levies Regulations.

11.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for nashi is a calendar year.

11.4  Who is a producer

                   For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, nashi are prescribed.

Note 1:       Paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

(a)    where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested—the person who would have owned the product but for the marketing law; or

(b)    if paragraph (a) does not apply—the person who owns the product immediately after it is harvested.

Note 2:       Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

11.5  When is charge or levy due for payment—people who lodge quarterly returns

                   For section 6 of the Collection Act, charge or levy payable on nashi for a quarter is due for payment on the last day on which the quarterly return for the quarter must be lodged under clause 11.7.

Note:          For penalty for late payment, see section 15 of the Collection Act.

11.6  Who must lodge a quarterly return

             (1)  The following persons must lodge a return for a quarter:

                     (a)  a first purchaser who purchases nashi in the quarter;

                     (b)  a buying agent who buys nashi in the quarter;

                     (c)  a selling agent who sells nashi in the quarter;

                     (d)  a person who exports nashi in the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  However, a person does not have to lodge quarterly returns for a levy year if:

                     (a)  the person has applied under clause 11.15 for an exemption for the year and has not received notice of the Secretary’s decision; or

                     (b)  the Secretary has granted the person an exemption for the year under clause 11.17, or has continued the person’s exemption under clause 11.18; or

                     (c)  the Secretary is required under clause 11.18 to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

11.7  When must a quarterly return be lodged

                   A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.8  What must be included in a quarterly return

                   In addition to the information required by regulation 10, a return for a quarter must state, in respect of the quarter:

                     (a)  if the person lodging the return is a first purchaser, buying agent or selling agent:

                              (i)  the quantity of each class of nashi bought, sold or used by the person; and

                             (ii)  the amount of levy payable for each of those quantities; and

                            (iii)  the total of the amounts of levy payable for the nashi; and

                            (iv)  the total amount of levy paid by the person for the nashi.

                     (b)  if the person lodging the return has exported nashi:

                              (i)  the quantity of nashi exported by the person; and

                             (ii)  the amount of charge payable for the nashi; and

                            (iii)  the amount of charge paid by the person for the nashi.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.9  When is charge or levy due for payment—people who lodge annual returns

                   For section 6 of the Collection Act, charge or levy payable on nashi for a levy year is due for payment on the last day on which the annual return for the levy year must be lodged under clause 11.11.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.10  Who must lodge an annual return

             (1)  A producer must lodge an annual return for a levy year if, in that levy year:

                     (a)  the producer:

                              (i)  sold nashi by retail sale; or

                             (ii)  used juicing nashi; or

                            (iii)  used processing nashi; and

                     (b)  the total quantity of those nashi, juicing nashi and processing nashi is not less than 500 boxes.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  A first purchaser who is exempt from the requirement to lodge quarterly returns must lodge an annual return for a levy year if in that levy year the first purchaser bought any nashi.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (3)  A buying agent or selling agent who is exempt from the requirement to lodge quarterly returns must lodge an annual return for the levy year if, in that levy year the agent bought or sold any nashi.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (4)  A person who is exempt from the requirement to lodge quarterly returns for a levy year must lodge an annual return for the year if in that year the person exported any nashi.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.11  When must an annual return be lodged

                   A return for a levy year must be lodged on or before 28 February in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.12  What must be included in an annual return—producers

                   In addition to the information required by regulation 10, a return for a levy year lodged by a producer must state, in respect of the levy year:

                     (a)  the quantity of each class of nashi sold or used by the producer; and

                     (b)  the amount of levy payable for each of those quantities; and

                     (c)  the sum of the amounts of levy payable; and

                     (d)  the total amount of levy paid by the producer for the nashi.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.13  What must be included in an annual return—first purchasers and agents

                   In addition to the information required by regulation 10, a return for a levy year lodged by a first purchaser, buying agent or selling agent must state, in respect of the levy year:

                     (a)  the quantity of each class of nashi bought or sold by the first purchaser or agent in that year; and

                     (b)  the total of the amounts of levy payable for those quantities; and

                     (c)  the amount of levy previously paid by the first purchaser or agent in that levy year, if any; and

                     (d)  the net amount of levy payable for all classes of that nashi; and

                     (e)  the net amount of levy paid by the first purchaser or agent for all classes of that nashi.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.14  What must be included in an annual return—persons who export nashi

                   In addition to the information required by regulation 10, a return for a levy year lodged by a person who exported nashi must state, in respect of the levy year:

                     (a)  the quantity of nashi exported by the person; and

                     (b)  the amount of charge payable for the nashi; and

                     (c)  the amount of charge paid by the person for the nashi.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.15  Exemption from lodging quarterly returns

             (1)  A first purchaser, buying agent or selling agent may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the levy payable by the person for the year will be less than the specified amount.

             (2)  A person who exports nashi in a levy year may apply for exemption from the requirement to lodge quarterly returns for the year if the person has reasonable grounds for believing that the charge payable by the person for the year will be less than the specified amount.

11.16  Form of application for exemption

             (1)  An application for an exemption must state:

                     (a)  the applicant’s full name; and

                     (b)  the applicant’s business or residential address (not the address of a post office box or post office bag); and

                     (c)  if the applicant has a post office box or a post office bag address—that address; and

                     (d)  the applicant’s ABN, if any; and

                     (e)  if the applicant is a company and does not have an ABN—its ACN.

             (2)  If the applicant is a first purchaser, buying agent or selling agent, the application must include:

                     (a)  a statement to the effect that the applicant is a first purchaser, or a buying agent, or a selling agent, who will, or may, incur a liability under subsection 7(1) of the Collection Act in the levy year to which the application relates; and

                     (b)  a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

             (3)  If the applicant is a person who exports nashi, the application must include:

                     (a)  a statement to the effect that the applicant is a producer or exporting agent who will, or may, incur a liability under subsection 7(3) of the Collection Act in the levy year to which the application relates; and

                     (b)  a statement to the effect that the applicant believes that the amount of the liability will be less than the specified amount.

             (4)  An application must be sent to the Secretary’s postal address.

11.17  Grant or refusal of exemption

             (1)  The Secretary must, within 14 days after receiving an application:

                     (a)  decide whether to grant the exemption; and

                     (b)  give the applicant written notice of the decision.

             (2)  When deciding whether to grant an exemption, the Secretary must have regard to:

                     (a)  the amount of levy or charge payable by the applicant in the preceding levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the applicant is likely to incur under subsection 7(1) or (3) of the Collection Act in the levy year to which the application relates.

11.18  Continuation of exemption

             (1)  If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for that year, the Secretary must, within 14 days after receiving the return:

                     (a)  decide whether to continue the exemption for the next levy year; and

                     (b)  give the person written notice of the decision.

             (2)  When deciding whether to continue a person’s exemption, the Secretary must have regard to:

                     (a)  the amount of levy or charge payable by the person in the preceding levy year; and

                     (b)  any information that is available to the Secretary about the amount of the liability that the person is likely to incur under subsection 7(1) or (3) of the Collection Act in the following levy year.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.19  When must quarterly returns be lodged if exemption refused or not continued

                   A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year:

                     (a)  if the quarter ended before the person received the notice—within 28 days of receiving the notice; and

                     (b)  otherwise—within 28 days after the end of the quarter to which the return relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

11.20  Orders—specified amount

                   The Minister may, by order, specify an amount, not exceeding $5 000, for paragraph (b) of the definition of specified amount in clause 11.2.

11.21  What records must be kept—producers

             (1)  A producer must keep records showing, in respect of each quarter:

                     (a)  the quantity of each class of nashi used by the producer or sold by the producer by retail sale; and

                     (b)  the amount of levy payable on each class of nashi sold by the producer by retail sale; and

                     (c)  the amount of levy paid by the producer for each class of nashi sold by retail sale.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

11.22  What records must be kept—first purchasers

             (1)  A first purchaser must keep records showing, in respect of each quarter:

                     (a)  the quantity of each class of nashi bought by the first purchaser from a producer; and

                     (b)  the amount of levy payable on each class of nashi bought from a producer; and

                     (c)  the amount of levy paid by the first purchaser for each class of nashi bought from a producer.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

11.23  What records must be kept—agents

             (1)  A buying agent and a selling agent must keep records showing, in respect of each quarter:

                     (a)  the quantity of each class of nashi bought or sold by the agent; and

                     (b)  the amount of levy payable on each class of nashi so bought or sold; and

                     (c)  the amount of levy paid by the agent for each class of nashi so bought or sold.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

11.24  What records must be kept—persons who export nashi

             (1)  A person who exports nashi must keep records showing, in respect of each quarter:

                     (a)  the quantity of nashi exported by the person; and

                     (b)  the amount of charge payable on the nashi so exported; and

                     (c)  the amount of charge paid by the person for the nashi so exported.

Penalty:  10 penalty units.

             (2)  An offence under subclause (1) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

11.25  Review of decisions

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

                     (a)  refusing, under paragraph 11.17(1)(a) to grant an exemption; or

                     (b)  refusing, under paragraph 11.18(1)(a) to continue an exemption.

Part 12Nursery products

12.1  Application

                   This Part applies to nursery products.

12.2  Definitions for Part 12

                   In this Part:

contact details, for a person, means:

                     (a)  the person’s full name; and

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

                     (c)  the person’s ABN, if any; and

                     (d)  if the person is a company and does not have an ABN—the person’s ACN.

container means any container that is designed:

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

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

landed cost, in relation to containers purchased from an overseas seller by a producer, means the total amount paid by the producer to take possession of the containers, including the following:

                     (a)  the price of the containers;

                     (b)  taxes or charges relating to the containers paid in a foreign country;

                     (c)  the cost of transporting the containers to Australia;

                     (d)  the cost of insurance associated with the transportation of the containers;

                     (e)  customs agent’s fees incurred for the transportation or importation of the containers;

                      (f)  other costs incurred by the producer in taking possession of the containers in Australia;

but does not include the cost of delivering the containers to the producer in Australia or any other costs incurred after the producer takes possession of the containers.

overseas seller means a seller who is in a foreign country.

potted plant means a nursery product in a growing medium in a container.

seller means a person who sells containers.

12.3  What is a levy year

                   For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for potted plants is a financial year.

12.4  Who is a producer

                   For paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:

                     (a)  nursery products are prescribed; and

                     (b)  a person is taken to be the producer of nursery products if:

                              (i)  the person places nursery products in a growing medium in containers; or

                             (ii)  the person buys containers on behalf of a person who places nursery products in a growing medium in containers.

Note:          Paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

12.5  Containers are prescribed goods

                   For paragraph (a) of the definition of prescribed goods or services in subsection 4(1) of the Collection Act, the containers in which nursery products in a growing medium are placed are goods used in subjecting those nursery products to a process in the course of:

                     (a)  their production or their preparation for sale; or

                     (b)  their use in the production of other goods.

Note:          Paragraph (a) of the definition of prescribed goods or services in subsection 4(1) of the Collection Act provides that prescribed goods or services, for a collection product of a particular kind, means goods or services identified by the regulations as goods or services used in subjecting those products to a process in the course of:

(a)    their production or their preparation for sale; or

(b)    their use in the production of other goods.

12.6  When levy or an amount on account of levy is due for payment

             (1)  For subsection 9(1) of the Collection Act, if:

                     (a)  a seller who is in Australia sells containers to a producer; and

                     (b)  the producer pays the seller an amount on account of levy payable for the containers, or any penalty imposed by section 15 of the Collection Act that is payable in relation to the levy;

the seller must, within 21 days after the end of the quarter in which the seller received the amount, pay that amount to the Commonwealth.

Note:          Subsection 9(1) of the Collection Act provides that a seller who receives an amount on account of levy or penalty from the person to whom the containers were sold must pay that amount to the Commonwealth within a prescribed period after receipt of that amount.

             (2)  For subsection 9(2) of the Collection Act, if a producer buys containers from a seller who is in Australia, the producer must, within 3 months after the end of the month in which the producer bought the containers, pay the seller an amount on account of:

                     (a)  levy payable for the containers; and

                     (b)  any penalty imposed by section 15 of the Collection Act that is payable in relation to the levy.

Note:          Subsection 9(2) of the Collection Act provides that a person to whom a container is sold must, within a prescribed period after the purchase of the container, pay the seller an amount on account of levy and any penalty imposed by section 15 of the Collection Act.

             (3)  For section 6 of the Collection Act, if a producer buys containers from an overseas seller, the producer must, within 21 days after the end of the quarter in which the producer becomes entitled to take possession of the containers, pay levy payable for the containers to the Commonwealth.

12.7  Who must lodge a return

                   A person must lodge a return for a quarter if:

                     (a)  subsection 9(1) of the Collection Act applies to the person in the quarter; or

                     (b)  in the case of a producer who buys containers from an overseas seller, the producer becomes entitled to take possession of the containers in the quarter.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

12.8  When must a return be lodged

                   A return for a quarter must be lodged within 21 days after the end of the quarter to which it relates.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

12.9  What must be included in a return

             (1)  In addition to the information required by regulation 10, a return by a seller for a quarter must state, in respect of the quarter:

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

                     (b)  the total amount on account of levy received by the seller in accordance with subclause 12.6(2); and

                     (c)  for each amount on account of levy received by the seller from a producer after the end of the period mentioned in subclause 12.6(2):

                              (i)  the amount; and

                             (ii)  the date of its receipt; and

                            (iii)  the month that is the last month of the period of 3 months in which the amount was due to have been received; and

                            (iv)  the contact details for the person from whom the amount was received; and

                     (d)  for each amount on account of levy that, under paragraph 9(2)(a) of the Collection Act, was due to have been paid to, but was not received by, the seller in the quarter:

                              (i)  the amount; and

                             (ii)  the month that is the last month of the period of 3 months in which the amount was due to have been received; and

                            (iii)  the contact details for the person from whom payment of the amount was due; and

                     (e)  for each amount on account of penalty mentioned in paragraph 9(2)(b) of the Collection Act received by the seller, the contact details for the person from whom the amount was received.

Note:          For offences in relation to returns, see section 24 of the Collection Act.

             (2)  In addition to the information required by regulation 10, a return by a producer who purchases containers from an overseas seller must state, in respect of the quarter during which the producer becomes entitled to take possession of the containers:

                     (a)  the landed cost of containers; and

                     (b)  the amount of levy payable for the containers; and

                     (c)  the amount of levy paid for the containers.

12.10  What records must be kept

             (1)  A seller to whom subsection 9(1) of the Collection Act applies must keep records showing, for each month:

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

                     (b)  the contact details of each producer who purchased containers from the seller; and

                     (c)  for each sale of containers—the amount received for the containers; and

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

                     (e)  the contact details for each person who purchased containers mentioned in paragraph (d); and

                      (f)  for each amount on account of levy received by the seller from a producer under subclause 12.6(2):

                              (i)  the date of receipt; and

                             (ii)  the month that is the last month of the period of 3 months in which the amount was due to have been received; and

                            (iii)  the amount received; and

                            (iv)  the contact details for the person from whom it was received.

Penalty:  10 penalty units.

             (2)  A producer who purchases containers from a seller in Australia must keep records showing, for each month:

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

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

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

                     (d)  any amount on account of levy paid to a seller; and

                     (e)  the date of each payment on account of levy made to a seller.

Penalty:  10 penalty units.

             (3)  A producer who purchases containers from an overseas seller must keep records showing, for each month:

                     (a)  the total landed cost of the containers; and

                     (b)  the levy payable for the containers; and

                     (c)  the levy paid for the containers.

Penalty:  10 penalty units.

             (4)  An offence under subclause (1), (2) or (3) is an offence of strict liability.

Note 1:       For strict liability, see section 6.1 of the Criminal Code.

Note 2:       For offences in relation to how long records must be kept, see regulation 12.

Part 13Passionfruit

13.1  Application

                   This Part applies to passionfruit.

13.2  Definitions for Part 13

                   In this Part:

carton means an 18 litre container of a kind ordinarily used in the Australian horticultural industry for packing passionfruit.

fresh passionfruit means passionfruit other than processing passionfruit.

passionfruit means the edible fruit of the passionfruit vine (passiflora edulis or p. edulis f. flavicarpa) or of a hybrid of the passionfruit vine that is generally accepted as producing passionfruit.

processing passionfruit means passionfruit:

                     (a)  sold by the producer to a first purchaser, or through a buying agent or a selling agent, or exported, for use in the production of a processed product; or

                     (b)  used by the producer in the production of a processed product.

retail sale means the sale of passionfruit by the producer of the passionfruit, except a sale:

                     (a)  to a first purchaser, a processor or an exporter; or

                     (b)  through a selling agent, a buying agent or an exporting agent.

Note 1:       Passionfruit are chargeable horticultural products—see Part 13 of Schedule