Schedule 1 Amendments
(regulation 3)
[1] Schedule 22, clause 12.2, definition of buyer
omit
[2] Schedule 22, clause 12.2, before definition of container
insert
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.
[3] Schedule 22, clause 12.2, after definition of container
insert
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.
[4] Schedule 22, paragraph 12.4 (b)
substitute
(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.
[5] Schedule 22, clauses 12.6 and 12.7
substitute
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.
[6] Schedule 22, subclause 12.9 (1)
after
a return
insert
by a seller
[7] Schedule 22, paragraph 12.9 (1) (c)
omit
a buyer
insert
a producer
[8] Schedule 22, subparagraphs 12.9 (1) (c) (iv) and (d) (iii)
omit
the details mentioned in subclause (2)
insert
the contact details
[9] Schedule 22, paragraph 12.9 (1) (e)
omit
the details mentioned in subclause (2)
insert
the contact details
[10] Schedule 22, subclause 12.9 (2)
substitute
(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.
[11] Schedule 22, clause 12.10
substitute
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 For strict liability, see section 6.1 of the Criminal Code.
