Schedule 1 Amendment

(regulation 3)

[1] Schedule 37, after Part 1

insert

Part 2 Wool

2.1 Application

This Part applies to leviable wool and chargeable wool.

2.2 Definitions for Part 2

In this Part:

charge means charge imposed on the export of wool by Part 1 of Schedule 14 to the Customs Charges Regulations.

chargeable wool means wool on which charge is imposed by Part 1 of Schedule 14 to the Customs Charges Regulations.

deal means buy, sell or export.

leviable wool means wool on which levy is imposed by Part 2 of Schedule 27 to the Excise Levies Regulations.

levy means levy imposed under Part 2 of Schedule 27 to the Excise Levies Regulations.

sale value has the meaning given in Part 2 of Schedule 27 to the Excise Levies Regulations.

shorn wool means sheep's wool or lambs' wool that:

(a) has been obtained by shearing; and

(b) has not been subjected to any process.

wool means shorn wool.

Wool Tax Act means any of the following:

(a) Wool Tax (No. 1) Act 1964;

(b) Wool Tax (No. 2) Act 1964;

(d) Wool Tax (No. 4) Act 1964;

(e) Wool Tax (No. 5) Act 1964.

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 wool is a financial year.

2.4 What is not a process

For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for wool:

(a) skirting;

(b) classing;

2.5 Who is a processor

Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to leviable wool.

Note Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, for 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 the proprietor of that other establishment is regarded as the processor.

2.6 Who is a producer

(1) For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

(a) leviable wool is prescribed; and

(b) the person who owns the wool immediately after it is removed from the sheep or lamb is taken to be the producer of the leviable wool.

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.

(2) For paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act, chargeable wool is prescribed.

Note Paragraph (g) 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 exports the product from Australia.

2.7 Liability of intermediaries for levy and charge — processors and exporting agents

(1) Paragraph 7 (2) (b) of the Collection Act applies to leviable wool.

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 that paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product, and any penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.

(2) For subsection 7 (3) of the Collection Act, chargeable wool is prescribed.

Note 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, any charge due for payment on or in relation to the products, and any penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that charge.

2.8 When is levy or charge due for payment — people who lodge monthly returns

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

(a) if a return for the month is lodged within the period mentioned in clause 2.10 of this Part — on the day when the return is lodged; or

(b) if a return for the month is not lodged within the period mentioned in clause 2.10 of this Part — on the last day of that period.

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

2.9 Who must lodge a monthly return

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

(a) a processor who processes wool in the month;

(b) a person who exports wool in the month;

(d) a buying agent who deals with wool in the month;

(e) a selling agent who deals with wool in the month;

(f) a producer who sells wool in the month:

(i) to a person other than a first purchaser or processor; or

(ii) other than through a buying agent or a selling agent;

(g) a producer who uses wool in the production of other goods in the month.

Note For penalty, see section 24 of the Collection Act.

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

(a) the person has applied under clause 2.18 of this Part 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 2.20 of this Part, or has continued the person’s exemption under clause 2.21 of this Part; or

(c) the Secretary is required under clause 2.21 of this Part to decide whether to continue the person’s exemption and the person has not received notice of the Secretary’s decision.

2.10 When must a monthly return be lodged

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

Note For penalty, see section 24 of the Collection Act.

2.11 When is levy due for payment — people who lodge annual returns

For section 6 of the Collection Act, levy payable on wool for a levy year is due for payment:

(a) if a return for the year is lodged before the day mentioned in clause 2.13 of this Part — on the day when the return is lodged; or

(b) if a return for the year is not lodged before the day mentioned in clause 2.13 of this Part — on that day.

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

2.12 Who must lodge an annual return

The following persons must lodge a return for a levy year:

(a) a processor who processes wool in the levy year;

(b) a first purchaser who buys wool in the levy year;

(d) a selling agent who deals with wool in the levy year;

(e) a producer who sells wool in the month:

(i) to a person other than a first purchaser or processor; or

(ii) other than through a buying agent or a selling agent;

(f) a producer who uses wool in the production of other goods in the levy year.

Note For penalty, see section 24 of the Collection Act.

2.13 When must an annual return be lodged

A return for a levy year must be lodged on or before 28 August in the following levy year.

Note For penalty, see section 24 of the Collection Act.

2.14 What must be included in a return — processors

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

(a) for each producer on whose behalf the processor processed wool:

(i) the details mentioned in clause 2.27 of this Part for the producer; and

(ii) the total amount (in kilograms) of wool processed for the producer; and

(iii) the sale value of the wool; and

(iv) the amount of levy paid for the wool; and

(b) the total amount (in kilograms) of wool processed; and

(d) the rate of levy; and

(e) the total amount of levy paid for the wool.

Note For penalty, see section 24 of the Collection Act.

2.15 What must be included in a return — producers

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

(a) for each person to whom the producer sold wool (other than a sale mentioned in subclause (2)):

(i) the details mentioned in subclause (3) for the person; and

(ii) the total amount (in kilograms) of wool sold to the person; and

(iii) the sale value of the wool; and

(iv) the amount of levy paid for the wool; and

(b) for wool used in the production of other goods:

(i) the total amount (in kilograms) of wool so used; and

(ii) the sale value of the wool; and

(iii) the amount of levy paid for the wool; and

(d) the total sale value of the wool; and

(e) the rate of levy; and

(f) the total amount of levy paid for the wool.

Note For penalty, see section 24 of the Collection Act.

(2) For paragraph (1) (a), the sales are:

(a) a sale to a first purchaser or processor; or

(b) a sale through a buying agent or selling agent.

(3) For paragraph (1) (a) (i), the details are:

(a) the person’s full name; and

(b) the person’s postal address; and

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

2.16 What must be included in a return — persons who export wool

In addition to the information required by regulation 10, a return for a month lodged by a person who exports wool must state, in respect of the month:

(a) for each producer for whom wool was exported:

(i) the details mentioned in clause 2.27 of this Part for the producer; and

(ii) the amount (in kilograms) of wool exported for the producer; and

(iii) the free-on-board value of the wool; and

(iv) the amount of charge paid for the wool; and

(b) the total amount (in kilograms) of wool exported; and

(d) the rate of charge; and

(e) the total amount of charge paid for the wool.

Note For penalty, see section 24 of the Collection Act.

2.17 What must be included in a return — first purchasers, buying agents and selling agents

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

(a) for each producer from whom the first purchaser or buying agent bought wool, or for whom the selling agent sold wool:

(i) the details mentioned in clause 2.27 of this Part for the producer; and

(ii) the total amount (in kilograms) of wool bought or sold; and

(iii) the sale value of the wool; and

(iv) the amount of levy paid for the wool; and

(b) the total amount (in kilograms) of wool bought or sold; and

(d) the rate of levy; and

(e) the total amount of levy paid for the wool.

Note For penalty, see section 24 of the Collection Act.

2.18 Exemption from lodging monthly returns — levy only

A person (other than a person who exports wool) mentioned in subclause 2.9 (1) may apply for exemption from the requirement to lodge monthly 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 $500.

2.19 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);

(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, buying agent or 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 $500.

(3) If the applicant is a processor, the application must include:

(a) a statement to the effect that the applicant is a processor who will, or may, incur a liability under subsection 7 (2) 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 $500.

(4) If the applicant is a producer, the application must include:

(a) a statement to the effect that the applicant is a producer who will, or may, be liable to pay levy 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 levy payable will be less than $500.

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

2.20 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 payable by the applicant in the previous levy year, if any; and

(b) any information that is available to the Secretary about:

(i) for a processor, first purchaser, buying agent or selling agent — the amount of the liability that the applicant is likely to incur under subsection 7 (1) or (2) of the Collection Act in the levy year to which the application relates; or

(ii) for a producer — the amount of levy that is likely to be payable by the producer in the levy year to which the application relates.

2.21 Continuation of exemption

(1) If a person who is exempt from lodging monthly 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 payable by the person in the previous levy year, if any; and

(b) any information that is available to the Secretary about:

(i) for a processor, first purchaser, buying agent or selling agent — the amount of the liability that the person is likely to incur under subsection 7 (1) or (2) of the Collection Act in the following levy year; or

(ii) for a producer — the amount of levy that is likely to be payable by the producer in the following levy year.

2.22 When must monthly 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 month of the levy year:

(a) if the month 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 month to which the return relates.

2.23 What records must be kept — processors

A processor who processed wool in a levy year must keep records showing, in respect of each month of the levy year:

(a) for each producer on whose behalf the processor processed wool:

(i) the details mentioned in clause 2.27 of this Part for the producer; and

(ii) the total amount (in kilograms) of wool processed for the producer; and

(iii) the sale value of the wool; and

(iv) the amount of levy paid for the wool; and

(b) for wool owned and processed by the processor:

(i) the total amount (in kilograms) of wool processed; and

(ii) the sale value of the wool; and

(iii) the amount of levy paid for the wool; and

(i) the details mentioned in clause 2.27 of this Part; and

(ii) the total amount (in kilograms) of wool processed for the person; and

(iii) the sale value of the wool; and

(iv) the amount of levy paid for the wool; and

(d) the total amount (in kilograms) of wool processed; and

(e) the total sale value of wool processed; and

(f) the rate of levy; and

(g) the total amount of levy paid for the wool.

Penalty: 10 penalty units.

2.24 What records must be kept — producers

(1) A producer who sold wool, or used wool in the production of other goods, in a levy year must keep records showing, for each month of the levy year:

(a) for each person to whom the producer sold wool (other than a sale mentioned in subclause (2)):

(i) the details mentioned in subclause (3) for the person; and

(ii) the total amount (in kilograms) of wool sold to the person; and

(iii) the sale value of the wool; and

(iv) the amount of levy paid for the wool; and

(b) for wool used in the production of other goods:

(i) the total amount (in kilograms) of wool so used; and

(ii) the sale value of the wool; and

(iii) the amount of levy paid for the wool; and

(d) the total sale value of the wool; and

(e) the rate of levy; and

(f) the total amount of levy paid for the wool.

Penalty: 10 penalty units.

(2) For paragraph (1) (a), the sales are:

(a) a sale to a first purchaser or processor; or

(b) a sale through a buying agent and selling agent.

(3) For subparagraph (1) (a) (i), the details are:

(a) the person’s full name; and

(b) the person’s postal address; and

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

2.25 What records must be kept — persons who export wool

A person who exports wool in a levy year must keep records showing, for each month of the levy year:

(a) for each producer on whose behalf the person exported wool:

(i) the details mentioned in clause 2.27 of this Part for the producer; and

(ii) the total amount (in kilograms) of wool exported for the producer; and

(iii) the free-on-board value of the wool; and

(iv) the amount of charge paid for the wool; and

(b) the total amount (in kilograms) of wool exported; and

(d) the rate of charge; and

(e) the total amount of charge paid for the wool; and

(f) bills of lading or similar documents showing details of the wool exported.

Penalty: 10 penalty units.

2.26 What records must be kept — first purchasers, buying agents and selling agents

A first purchaser, buying agent or selling agent who has bought or sold wool in a levy year must keep records showing, for each month of the levy year:

(a) for each producer from whom the first purchaser or agent bought wool, or for whom the agent sold wool:

(i) the details mentioned in clause 2.27 of this Part for the producer; and

(ii) the amount (in kilograms) of wool bought or sold; and

(iii) the sale value of the wool; and

(iv) the amount of levy paid for the wool; and

(b) the total amount (in kilograms) of wool bought or sold; and

(d) the rate of levy; and

(e) the total amount of levy paid for the wool.

Penalty: 10 penalty units.

2.27 Personal details

For subparagraphs 2.16 (a) (i), 2.17 (a) (i), 2.23 (a) (i), 2.25 (a) (i) and 2.26 (a) (i), the details are:

(a) the producer’s full name; and

(b) the producer’s postal address; and

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

2.28 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 2.20 (1) (a), to grant an exemption; or

(b) refusing, under paragraph 2.21 (1) (a), to continue an exemption.

Notes

1. These Regulations amend Statutory Rules 1991 No. 196, as amended by 1991 No. 439; 1992 No. 228; 1997 No. 208; 1999 No. 303; 2000 Nos. 133, 238 (as amended by 2000 No. 264), 264 and 321.

2. Notified in the Commonwealth of Australia Gazette on 18 December 2000.