Source: https://www.legislation.gov.au/Details/F2020C00091/Html/Volume_3
Timestamp: 2020-06-01 18:16:34
Document Index: 667469566

Matched Legal Cases: ['art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 5', 'art 2', 'art 1']

Schedule 23—Laying chickens 1
1............ Application.......................................................................................... 1
2............ Definitions for Schedule 23................................................................ 1
3............ What is a levy year.............................................................................. 1
4............ Who is a producer............................................................................... 1
5............ When is levy due for payment............................................................. 1
6............ Who must lodge a return..................................................................... 2
7............ When must a return be lodged............................................................. 2
8............ What must be included in a return....................................................... 2
9............ What records must be kept.................................................................. 3
Schedule 24—Live‑stock (exporters) 4
1............ Application.......................................................................................... 4
2............ Definitions for Schedule 24................................................................ 4
3............ What is a levy year.............................................................................. 4
4............ Liability of intermediaries for charge—exporting agents..................... 4
5............ When is charge due for payment......................................................... 4
6............ Who must lodge a return..................................................................... 4
7............ When must a return be lodged............................................................. 5
8............ What must be included in a return....................................................... 5
9............ What records must be kept.................................................................. 5
Schedule 25—Live‑stock (producers) 7
2............ Definitions for Schedule 25................................................................ 7
4............ Liability of intermediaries for charge—exporting agents..................... 7
5............ When is charge due for payment......................................................... 7
6............ Who must lodge a return..................................................................... 8
7............ When must a return be lodged............................................................. 8
8............ What must be included in a return....................................................... 8
9............ What records must be kept.................................................................. 9
Schedule 26—Live‑stock slaughter 10
2............ Definitions for Schedule 26.............................................................. 10
4............ Liability of intermediaries for levy—processors............................... 10
5............ When is levy due for payment........................................................... 10
8............ What must be included in a return..................................................... 11
9............ What records must be kept................................................................ 12
Schedule 27—Live‑stock transactions 13
2............ Definitions for Schedule 27.............................................................. 13
5............ Who is a producer............................................................................. 14
6............ Liability of intermediaries for levy—processors............................... 14
7............ When is levy due for payment—people who lodge monthly returns. 14
8............ Who must lodge a monthly return..................................................... 15
9............ When must a monthly return be lodged............................................. 15
10.......... What must be included in a monthly return....................................... 15
11.......... When is levy due for payment—producers who lodge annual returns 16
12.......... Who must lodge an annual return...................................................... 17
13.......... When must an annual return be lodged............................................. 17
14.......... What must be included in an annual return........................................ 17
15.......... What records must be kept by producers.......................................... 18
16.......... What records must be kept by agents and first purchasers................ 19
17.......... Statement to be given if levy not payable.......................................... 19
18.......... What records must be kept by persons on whose behalf live‑stock are delivered to a processor.......................................................................................................... 20
18A....... Records to be kept—levy‑free sale.................................................... 20
19.......... Live‑stock sold with real property..................................................... 20
Schedule 28—Meat chickens 22
1............ Application........................................................................................ 22
2............ Definitions for Schedule 28.............................................................. 22
3............ What is a levy year............................................................................ 22
4............ Who is a producer............................................................................. 22
5............ When is levy due for payment........................................................... 22
6............ Who must lodge a return................................................................... 23
7............ When must a return be lodged........................................................... 23
8............ What must be included in a return..................................................... 23
9............ What records must be kept................................................................ 23
Schedule 29—Oilseeds 25
1............ Application........................................................................................ 25
2............ Definitions for Schedule 29.............................................................. 25
3............ What is a levy year............................................................................ 25
4............ What is not a process........................................................................ 25
5............ Who is a processor............................................................................ 25
6............ Liability of intermediaries for levy—receivers and processors.......... 26
7............ When is levy due for payment........................................................... 26
8............ Who must lodge a return................................................................... 26
9............ When must a return be lodged........................................................... 26
10.......... What must be included in a return..................................................... 27
11.......... What records must be kept................................................................ 27
Schedule 30—Pasture seed 29
1............ Application........................................................................................ 29
2............ Definitions for Schedule 30.............................................................. 29
3............ What is a levy year............................................................................ 29
4............ Who is a producer............................................................................. 29
5............ Collection of levy.............................................................................. 29
6............ When is levy due for payment........................................................... 30
7............ Who must lodge a return................................................................... 30
8............ When must a return be lodged........................................................... 30
9............ What must be included in a quarterly return...................................... 30
10.......... What records must be kept................................................................ 30
Schedule 31—Pig slaughter 31
1............ Application........................................................................................ 31
2............ Definition for Schedule 31................................................................ 31
3............ What is a levy year............................................................................ 31
4............ Who is a processor............................................................................ 31
5............ Liability of intermediaries—processors............................................. 31
6............ When levy is due for payment........................................................... 32
7............ Who must lodge a return................................................................... 32
8............ When must a return be lodged........................................................... 32
9............ What must be included in a return..................................................... 32
10.......... What records must be kept................................................................ 32
11.......... Statement to be given at request of the proprietor.............................. 33
Schedule 32—Rice 34
1............ Application........................................................................................ 34
2............ Definitions for Schedule 32.............................................................. 34
3............ What is a levy year............................................................................ 34
4............ Who is a processor............................................................................ 34
5............ Who is a producer............................................................................. 34
6............ Liability of intermediaries for levy—processor................................. 35
7............ When is levy due for payment........................................................... 35
8............ Who must lodge a return................................................................... 35
9............ When must a return be lodged........................................................... 35
10.......... What must be included in a return..................................................... 35
11.......... What records must be kept................................................................ 35
Schedule 33—Sugar cane 37
1............ Application........................................................................................ 37
2............ Definitions for Schedule 33.............................................................. 37
4............ Who is a processor............................................................................ 37
6............ Liability of intermediaries—processors............................................. 37
7............ When is levy due for payment........................................................... 37
8............ Who must lodge a return................................................................... 38
9............ When must a return be lodged........................................................... 38
10.......... What must be included in a return..................................................... 38
11.......... What records must be kept................................................................ 38
Schedule 34—Wheat 39
Part 1—Leviable wheat 39
1.1......... Application of Part 1......................................................................... 39
1.2......... Definitions for Part 1........................................................................ 39
1.3......... What is a levy year............................................................................ 39
1.4......... What is not a process........................................................................ 39
1.5......... Who is a producer............................................................................. 39
1.6......... Who is a processor............................................................................ 40
1.7......... Liability of intermediaries for levy—receivers and processors.......... 40
1.8......... When is levy due for payment........................................................... 40
1.9......... Who must lodge a return................................................................... 40
1.10....... When must a return be lodged........................................................... 40
1.11....... What must be included in a return..................................................... 41
1.12....... What records must be kept................................................................ 41
Schedule 35—Wine 42
1............ Application........................................................................................ 42
2............ Definitions for Schedule 35.............................................................. 42
3............ What is a levy year............................................................................ 42
4............ Who is a producer............................................................................. 42
5............ Obligation of Authority..................................................................... 42
6............ When is charge due for payment—licensed exporters who lodge quarterly returns 43
7............ Who must lodge a quarterly return.................................................... 43
8............ When must a quarterly return be lodged............................................ 43
9............ When is charge due for payment—licensed exporters who lodge annual returns 43
10.......... Who must lodge an annual return...................................................... 43
11.......... When must an annual return be lodged............................................. 43
12.......... What must be included in a return..................................................... 44
13.......... Exemption from lodging quarterly returns........................................ 44
14.......... Form of application for exemption.................................................... 44
15.......... Grant or refusal of exemption........................................................... 44
16.......... Continuation of exemption................................................................ 45
17.......... When must a quarterly return be lodged if exemption refused or not continued 45
18.......... What records must be kept................................................................ 45
19.......... Review of decisions.......................................................................... 46
Schedule 36—Wine grapes 47
1............ Application........................................................................................ 47
2............ Definitions for Schedule 36.............................................................. 47
3............ What is a levy year............................................................................ 47
4............ What is not a process........................................................................ 48
5............ Who is a processor............................................................................ 48
6............ Who is a producer............................................................................. 48
7............ Liability of intermediaries for levy—processors............................... 48
8............ When levy is due for payment........................................................... 48
9............ Who must lodge a return................................................................... 49
10.......... When must a return be lodged........................................................... 49
11.......... What must be included in a return..................................................... 49
12.......... What records must be kept................................................................ 50
Schedule 23—Laying chickens
This Schedule applies to laying chickens.
2 Definitions for Schedule 23
laying chicken has the meaning given in Schedule 16 to the Excise Levies Act.
(a) levy imposed by Schedule 16 to the Excise Levies Act; or
(b) EADR levy imposed on laying chickens by clause 2 of Schedule 16 to the Excise Levies Regulations.
For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is a levy year for laying chickens.
(a) laying chickens are prescribed; and
(b) the proprietor of the hatchery where the laying chickens are hatched is taken to be the producer of the laying chickens.
5 When is levy due for payment
For section 6 of the Collection Act, levy payable on laying chickens for a month is due:
(a) if a return for the month is lodged within the period mentioned in clause 7—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 7—on the last day of that period.
A producer must lodge a return for a month if the producer is liable to pay levy on laying chickens hatched in the month.
(1) A return for the month or months in which the first 1 000 laying chickens hatched at a hatchery in a levy year were hatched must be lodged within 2 months after the end of the month in which the 1 000th laying chicken was hatched.
(2) A return for a month after the month in which the 1 000th laying chicken of a levy year was hatched at a hatchery must be lodged within 2 months after the end of the month to which it relates.
(1) In addition to the information required by regulation 10, a return for a month must state the details in respect of the month mentioned in subclause (2) and the sales forecast details mentioned in subclause (3).
(2) The details, in respect of the month, are:
(a) for the hatchery:
(i) the full name of the hatchery; and
(ii) the business address of the hatchery (not the address of a post office box or post office bag); and
(iii) if the hatchery has a post office box or post office bag address—that address; and
(b) the number of laying chickens hatched at the hatchery; and
(c) the number of chickens other than laying chickens hatched at the hatchery; and
(d) the number of laying chickens that died or were destroyed at the hatchery within 48 hours after being hatched; and
(e) the number of laying chickens on which levy is payable; and
(f) the total amount of levy payable for the laying chickens; and
(g) the total amount of levy paid for the laying chickens; and
(h) the number of day‑old chicks sold to buyers in each State and Territory; and
(i) the total number of day‑old chicks sold.
(3) The details are, for each of the 3 months following the month to which the return relates, the producer’s estimate of:
(a) the number of day‑old chicks to be sold to buyers in each State and Territory; and
(b) the total number of day‑old chicks to be sold.
(1) A producer must keep records showing, for each month:
(a) the number of eggs set in incubators at the hatchery; and
(d) the number of laying chickens hatched at the hatchery that died, or were destroyed, at the hatchery within 48 hours after being hatched; and
(e) for laying chickens hatched at the hatchery that were sold before they were 1 month old:
(i) the number of laying chickens so sold; and
(ii) the date of each sale; and
(iii) the details mentioned in subclause (2) for each person to whom laying chickens were so sold; and
(f) the number of the laying chickens hatched at the hatchery that were disposed of, except by sale, before they were 1 month old, and the method of disposal; and
(g) the number of laying chickens on which levy was payable; and
(h) the total amount of levy payable for the laying chickens; and
(i) the total amount of levy paid for the laying chickens.
(2) For subparagraph (1)(e)(iii), the details are:
Schedule 24—Live‑stock (exporters)
This Schedule applies to chargeable live‑stock.
2 Definitions for Schedule 24
charge means charge imposed by Schedule 11 to the Customs Charges Act.
chargeable live‑stock means live‑stock on the export of which charge is imposed.
live‑stock has the meaning given in clause 1 of Schedule 11 to the Customs Charges Act.
Note: Paragraph (g) of the definition of producer in subsection 4(1) of the Collection Act, provides that, for live‑stock within the meaning of Schedule 11 to the Customs Charges Act, producer means the person who exports the live‑stock from Australia.
For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for chargeable live‑stock is a financial year.
For subsection 7(3) of the Collection Act, chargeable live‑stock are prescribed.
For section 6 of the Collection Act, charge payable on the export of chargeable live‑stock for a month is due for payment on the last day on which the return for the month must be lodged under clause 7.
A producer, or an exporting agent, who exports chargeable live‑stock in a month must lodge a return for that month.
(1) In addition to the information required by regulation 10, a return for a month must state, in respect of the month:
(a) the total amount of charge payable on chargeable live‑stock exported; and
(b) the total amount of charge paid for chargeable live‑stock exported; and
(c) the information for sheep, lambs and goats mentioned in subclauses (2), (3) and (4).
(2) For sheep, the information is:
(a) how many sheep were exported; and
(f) the rate of charge payable on the chargeable sheep; and
(g) the amount of charge payable on the chargeable sheep; and
(h) the amount of charge paid for the chargeable sheep.
(3) For lambs, the information is:
(a) how many lambs were exported; and
(f) the rate of charge payable on the chargeable lambs; and
(g) the amount of charge payable on the chargeable lambs; and
(h) the amount of charge paid for the chargeable lambs.
(4) For goats, the information is:
(a) how many goats were exported; and
(f) the rate of charge payable on the chargeable goats; and
(g) the amount of charge payable on the chargeable goats; and
(h) the amount of charge paid for the chargeable goats.
(1) A person who exports chargeable live‑stock must keep records showing, for each month:
(b) for the live‑stock exported:
(i) the total numbers of each kind of live‑stock; and
(ii) the rate of charge payable on each kind of live‑stock; and
(iii) the total amount of charge for each kind of live‑stock; and
(c) bills of lading or similar documents showing details of the chargeable live‑stock exported; and
(d) the date when each consignment of live‑stock was entered for export; and
Schedule 25—Live‑stock (producers)
2 Definitions for Schedule 25
(a) charge imposed by Schedule 12 to the Customs Charges Act; or
(b) EADR charge imposed on the export of sheep, lambs and goats by clause 5 of Schedule 12 to the Customs Charges Regulations.
live‑stock has the meaning given in clause 1 of Schedule 12 to the Customs Charges Act.
Note: Paragraph (fa) of the definition of producer in subsection 4(1) of the Collection Act, provides that, for live‑stock within the meaning of Schedule 12 to the Customs Charges Act, producer means the person who owned the live‑stock immediately before the export in respect of which the charge is imposed.
For section 6 of the Collection Act, charge payable on the export of live‑stock is due for payment:
(a) if a return for the export of the live‑stock is lodged within the period mentioned in clause 7 of this Schedule—on the day when the return is lodged; or
(b) if a return for the export of the live‑stock is not lodged within the period mentioned in clause 7 of this Schedule—on the last day of that period.
A producer must lodge a return for a month if, in that month, the producer exported live‑stock, other than live‑stock for which an exporting agent is required to lodge a return under Schedule 24 to these Regulations.
(1) A reference to export of live‑stock by a producer in this clause does not include export of live‑stock on which an exporting agent is liable to pay charge under subsection 7(3) of the Collection Act.
(2) In addition to the information required by regulation 10, a return for a month must state, in respect of the month:
(a) the total amount of charge payable on the chargeable live‑stock; and
(b) the total amount of charge paid for the chargeable live‑stock; and
(c) the information for sheep, lambs and goats mentioned in subclauses (3), (4) and (5).
(3) For sheep, the information is:
(b) the total value of the sheep; and
(c) how many sheep on which charge is not payable were exported; and
(d) how many chargeable sheep were exported; and
(e) the value per head of the chargeable sheep; and
(4) For lambs, the information is:
(b) the total value of the lambs; and
(c) how many lambs on which charge is not payable were exported; and
(d) how many chargeable lambs were exported; and
(e) the value per head of the chargeable lambs; and
(5) For goats, the information is:
(b) the total value of the goats; and
(c) how many goats on which charge is not payable were exported; and
(d) how many chargeable goats were exported; and
(e) the rate of charge payable on the chargeable goats; and
(f) the amount of charge payable on the chargeable goats; and
(g) the amount of charge paid for the chargeable goats.
(1) A producer who is required to lodge a return for live‑stock exported in a month must keep the following records in respect of that month:
(a) bills of lading or similar documents showing details of live‑stock exported;
(b) for each consignment exported, records of:
(i) the full name and business or residential address of the person to whom the live‑stock were exported; and
(d) the information mentioned in paragraphs 8(2)(a) and (b) and subclauses 8(3), (4) and (5) of this Schedule.
Schedule 26—Live‑stock slaughter
This Schedule applies to leviable live‑stock.
2 Definitions for Schedule 26
leviable live‑stock means live‑stock on the slaughter of which levy is imposed.
levy means levy imposed by Schedule 17 to the Excise Levies Act.
live‑stock has the meaning given in clause 1 of Schedule 17 to the Excise Levies Act.
Note: Paragraph 4(2)(d) of the Collection Act provides that a person who, under clause 4 of Schedule 17 to the Excise Levies Act, is liable to pay levy in relation to live‑stock is taken to be the producer of the live‑stock.
For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for leviable live‑stock is a financial year.
4 Liability of intermediaries for levy—processors
Paragraph 7(2)(b) of the Collection Act applies to leviable live‑stock.
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 amount of penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.
For section 6 of the Collection Act, levy payable on the slaughter of leviable live‑stock in a particular month is due for payment on the last day of the return lodgment period for that month prescribed by clause 7.
(a) the processor slaughtered live‑stock; or
(b) live‑stock were delivered to the processor; or
(c) live‑stock were slaughtered by, or delivered to, another processor, on the processor’s behalf.
(a) the total amount of levy payable for the leviable live‑stock; and
(b) the total amount of levy paid for the leviable live‑stock; and
(a) how many sheep were slaughtered; and
(b) how many sheep on which levy is not payable were slaughtered; and
(c) how many leviable sheep were slaughtered; and
(d) the rate of levy payable for the leviable sheep; and
(e) the amount of levy payable for the leviable sheep; and
(f) the amount of levy paid for the leviable sheep.
(a) how many lambs were slaughtered; and
(b) how many lambs on which levy is not payable were slaughtered; and
(c) how many leviable lambs were slaughtered; and
(d) the rate of levy payable for the leviable lambs; and
(e) the amount of levy payable for the leviable lambs; and
(f) the amount of levy paid for the leviable lambs.
(a) how many goats were slaughtered; and
(b) how many goats on which levy is not payable were slaughtered; and
(c) how many leviable goats were slaughtered; and
(d) the rate of levy payable for the leviable goats; and
(e) the amount of levy payable for the leviable goats; and
(f) the amount of levy paid for the leviable goats.
(i) each person from whom live‑stock mentioned in the return were bought;
(ii) each person on whose behalf live‑stock were slaughtered;
(iii) each producer on whose behalf the processor had live‑stock slaughtered by another processor;
(c) any statement given to the processor under clause 17 of Schedule 27;
(e) the information mentioned in paragraphs 8(1)(a) and (b) and subclauses 8(2), (3) and (4) of this Schedule.
Schedule 27—Live‑stock transactions
2 Definitions for Schedule 27
agent includes a first purchaser, a buying agent and a selling agent.
deal, for live‑stock, means buy, sell or slaughter the live‑stock, or deliver the live‑stock to a processor.
leviable live‑stock means live‑stock involved in a transaction on which levy is imposed.
(a) levy imposed by Schedule 18 to the Excise Levies Act; or
(b) EADR levy imposed on sheep, lamb and goat transactions by clause 7 of Schedule 18 to the Excise Levies Regulations.
live‑stock has the meaning given in clause 1 of Schedule 18 to the Excise Levies Act.
transaction means a transaction mentioned in subclause 3(1) of Schedule 18 to the Excise Levies Act.
Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies to leviable live‑stock.
(a) leviable live‑stock are prescribed; and
(b) the producer of leviable live‑stock is taken to be:
(i) for a live‑stock transaction on which levy is imposed by paragraph 3(1)(a) of Schedule 18 to the Excise Levies Act—the person who owned the live‑stock immediately before the transaction was entered into; or
(ii) for a delivery of live‑stock on which levy is imposed by paragraph 3(1)(b) of Schedule 18 to the Excise Levies Act—the person who owned the live‑stock immediately before the delivery; or
(iii) for the slaughter of live‑stock on which levy is imposed by paragraph 3(1)(c) or (d) of Schedule 18 to the Excise Levies Act—the person who owned the live‑stock at the time of the slaughter.
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 taken to be the producer of the product.
7 When is levy due for payment—people who lodge monthly returns
For section 6 of the Collection Act, levy on a live‑stock transaction that is payable by an agent or a processor is due for payment:
(a) if a return for the live‑stock transaction is lodged within the period mentioned in clause 9 of this Schedule—on the day when the return is lodged; or
(b) if a return for the live‑stock transaction is not lodged within the period mentioned in clause 9 of this Schedule—on the last day of that period.
8 Who must lodge a monthly return
(1) A processor must lodge a return for a month if, in that month:
(a) the processor slaughtered live‑stock that the processor had held for more than 30 days after the day the processor had purchased the live‑stock and before the day of slaughter; or
(b) leviable live‑stock were delivered to the processor; or
(c) leviable live‑stock were slaughtered by, or delivered to, another processor, on the processor’s behalf.
(2) An agent who buys or sells live‑stock in a month must lodge a return for the month.
9 When must a monthly return be lodged
(1) If a person (except a person to whom subclause (3) applies) must lodge a monthly return for levy for a month, the person must lodge the return within 1 month and 28 days after the end of the month to which the return relates.
(2) If a person to whom subclause (3) applies must lodge a monthly return for levy for a month, the person must lodge the return within 28 days after the end of the month to which the return relates.
10 What must be included in a monthly return
(a) how many sheep were dealt with; and
(b) how many of those sheep were dealt with by sale, and how many of them were dealt with in some other way; and
(c) how many sheep on which levy is not payable were dealt with; and
(d) how many leviable sheep were dealt with; and
(e) for leviable sheep that were involved in a sale—either the sale price per head of the leviable sheep, or a statement that a sale price was not allotted to the sheep; and
(f) the rate of levy payable for the leviable sheep; and
(g) the amount of levy payable for the leviable sheep; and
(h) the amount of levy paid for the leviable sheep.
(a) how many lambs were dealt with; and
(b) how many of those lambs were dealt with by sale, and how many of them were dealt with in some other way; and
(c) how many lambs on which levy is not payable were dealt with; and
(d) how many leviable lambs were dealt with; and
(e) for leviable lambs that were involved in a sale—either the sale price per head of the leviable lambs, or a statement that a sale price was not allotted to the lambs; and
(f) the rate of levy payable for the leviable lambs; and
(g) the amount of levy payable for the leviable lambs; and
(h) the amount of levy paid for the leviable lambs.
(a) how many goats were dealt with; and
(b) how many goats on which levy is not payable were dealt with; and
(c) how many leviable goats were dealt with; and
For section 6 of the Collection Act, levy on a live‑stock transaction that is payable by a producer is due for payment:
(a) if a return for levy year in which the live‑stock transaction took place is lodged within the period mentioned in clause 13 of this Schedule—on the day that the return is lodged; or
(b) if a return for levy year in which the live‑stock transaction took place is not lodged within the period mentioned in clause 13 of this Schedule—on the last day of that period.
A producer who completes a live‑stock transaction in a levy year (other than a transaction on which a buying agent, selling agent or first purchaser, or a processor, is liable to pay levy) must lodge a return for the levy year.
14 What must be included in an annual return
(1) A reference to a dealing by a producer in this Schedule does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act.
(2) In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year:
(a) how many sheep were dealt with by the producer; and
(c) how many sheep on which levy is not payable were dealt with by the producer; and
(d) how many leviable sheep were dealt with by the producer; and
(f) the rates of levy payable for the leviable sheep; and
(a) how many lambs were dealt with by the producer; and
(c) how many lambs on which levy is not payable were dealt with by the producer; and
(d) how many leviable lambs were dealt with by the producer; and
(f) the rates of levy payable for the leviable lambs; and
(a) how many goats were dealt with by the producer; and
(b) how many goats on which levy is not payable were dealt with by the producer; and
(c) how many leviable goats were dealt with by the producer; and
(1) A producer who is required to lodge an annual return for live‑stock transactions completed in a levy year must keep the following records in respect of that levy year:
(a) the personal details of each person to whom the live‑stock mentioned in the return were sold or delivered;
(2) If a producer who is required to lodge a return for a levy year sells or delivers live‑stock to a related company in that levy year, the producer must keep the following records in respect of that levy year:
(a) the personal details of each person to whom the live‑stock mentioned in the return were sold;
(b) how many sheep were sold or delivered to the company;
(c) how many lambs were sold or delivered to the company;
(d) how many goats were sold or delivered to the company.
(1) A buying agent, selling agent or first purchaser who is required to lodge a return for a month must keep the following records in respect of that month:
(a) a record of the total number of sheep, lambs and goats dealt with;
(b) the personal details of each person from whom the live‑stock mentioned in the return were bought or to whom the live‑stock were sold;
(c) details of each purchase or sale;
17 Statement to be given if levy not payable
(1) If levy is not payable on the delivery of live‑stock to a processor for the reason mentioned in paragraph 3(2)(c) of Schedule 18 to the Excise Levies Act, the person on whose behalf the live‑stock are delivered must give the processor a statement setting out:
(a) the name and business address (not the address of a post office box or post office bag) of the person on whose behalf the live‑stock are delivered; and
(b) how many sheep were delivered; and
(c) how many lambs were delivered; and
(d) how many goats were delivered; and
(e) how many sheep on which levy is not payable were delivered; and
(f) how many lambs on which levy is not payable were delivered; and
(g) how many goats on which levy is not payable were delivered.
Note 1: Paragraph 3(2)(c) of Schedule 18 to the Excise Levies Act provides that levy is not payable on the delivery of live‑stock to a processor for slaughter on behalf of the person delivering the live‑stock if:
(a) the delivery occurs within 14 days after the live‑stock were or are acquired by the person; and
(b) the live‑stock are afterwards slaughtered; and
(c) the person continues to own the live‑stock immediately after their hot carcase weight would normally be determined.
Note 2: Hot carcase weight is defined in subclause 2(1) of Schedule 18 to the Excise Levies Regulations.
18 What records must be kept by persons on whose behalf live‑stock are delivered to a processor
(1) A person on whose behalf live‑stock mentioned in clause 17 of this Schedule are delivered to a processor must keep the following records:
(b) for each lot of live‑stock:
(i) the personal details of the vendor from whom, or agent through whom, the live‑stock were bought; and
18A Records to be kept—levy‑free sale
(a) in a levy year, an export licence holder deals with particular live‑stock by buying the live‑stock from, or selling the live‑stock to, another export licence holder; and
(b) because of subclause 3(2) of Schedule 18 to the Excise Levies Regulations, levy is not imposed on the sale.
(b) a copy of the bill of lading or a similar document showing details of the export of the live‑stock.
Note 1: Clause 3 of Schedule 18 to the Excise Levies Regulations provides that levy is not imposed on the sale of live‑stock by an export licence holder to another export licence holder if the live‑stock are exported 30 days or less after being acquired by the first export licence holder.
19 Live‑stock sold with real property
(1) If the ownership of live‑stock changes under a contract for the sale of an interest in real property and live‑stock on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of live‑stock sold, the vendor must give a written notice to the agent, stating:
(a) the personal details of the person giving the notice; and
(b) the personal details of the buyer; and
(c) for sheep:
(i) how many sheep were sold under the contract; and
(ii) how many leviable sheep were sold under the contract; and
(iii) the sale price per head of leviable sheep involved in the sale, or, if no sale price was allotted to the sheep, a statement to that effect; and
(iv) how many sheep on which levy is not payable were sold under the contract; and
(d) for lambs:
(i) how many lambs were sold under the contract; and
(ii) how many leviable lambs were sold under the contract; and
(iii) the sale price per head of leviable lambs involved in the sale, or, if no sale price was allotted to the lambs, a statement to that effect; and
(iv) how many lambs on which levy is not payable were sold under the contract; and
(e) for goats:
(i) how many goats were sold under the contract; and
(ii) how many leviable goats were sold under the contract; and
(iii) how many goats on which levy is not payable were sold under the contract.
Schedule 28—Meat chickens
This Schedule applies to meat chickens.
2 Definitions for Schedule 28
(a) levy imposed by Schedule 19 to the Excise Levies Act; or
(b) EADR levy imposed on meat chickens by clause 2 of Schedule 19 to the Excise Levies Regulations.
meat chicken has the meaning given in Schedule 19 to the Excise Levies Act.
For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is a levy year for meat chickens.
(a) meat chickens are prescribed; and
(b) the proprietor of the hatchery where the meat chickens are hatched is taken to be the producer of the meat chickens.
For section 6 of the Collection Act, levy payable on meat chickens for a month is due:
A producer must lodge a return for a month if the producer is liable to pay levy on meat chickens hatched in the month.
(1) A return for a month must be lodged within 2 months of the end of the month to which it relates.
(2) However, the Secretary may, by notice in writing to the producer of a hatchery, defer the time for lodging a return for meat chickens hatched at that hatchery in a levy year until 20 000 meat chickens on which levy is payable have been hatched at that hatchery in the levy year.
(b) the number of meat chickens hatched at the hatchery; and
(c) the number of meat chickens that died or were destroyed at the hatchery within 48 hours after being hatched; and
(d) the number of meat chickens on which levy is payable; and
(e) the total amount of levy payable for the meat chickens; and
(f) the total amount of levy paid for the meat chickens.
(c) the number of chickens, other than meat chickens, hatched at the hatchery; and
(d) the number of the meat chickens hatched at the hatchery that died, or were destroyed, at the hatchery within 48 hours after being hatched; and
(e) for meat chickens hatched at the hatchery that were sold before they were 1 month old:
(i) the number of meat chickens so sold; and
(iii) the details mentioned in subclause (2) for each person to whom meat chickens were so sold; and
(f) the number of the meat chickens hatched at the hatchery that were disposed of, except by sale, before they were 1 month old and the method of disposal.
Schedule 29—Oilseeds
This Schedule applies to leviable oilseeds.
2 Definitions for Schedule 29
leviable oilseeds has the meaning given in clause 1 of Schedule 20 to the Excise Levies Act.
(a) levy imposed under Schedule 20 to the Excise Levies Act;
(b) EPPR levy imposed under Schedule 20 to the Excise Levy Regulations;
(c) PHA levy imposed under Schedule 20 to the Excise Levy Regulations.
value means value worked out in accordance with subclause 2(2) of Schedule 20 to the Excise Levies Regulations.
For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for oilseeds.
For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed for oilseeds:
Leviable oilseeds are declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act applies.
Leviable oilseeds are a product to which paragraphs 7(2)(a) and (b) of the Collection Act apply.
For section 6 of the Collection Act, levy imposed on leviable oilseeds is due for payment:
(1) A producer must lodge a return for a quarter if, in that quarter, he or she processed or exported leviable oilseeds, other than oilseeds to which subclause 6(5) of Schedule 20 to the Excise Levies Act applies.
(2) A purchaser must lodge a return for a quarter if, in that quarter, he or she took delivery of leviable oilseeds for a purpose other than storage for the producer.
(3) A selling agent must lodge a return for a quarter if, in that quarter, he or she sold leviable oilseeds for a producer.
Note 1: Paragraph (b) of the meaning of producer in subs 4(1) of the Collection Act provides that, for leviable oilseeds on which levy is imposed, producer means:
(a) the type or types of leviable oilseed to which the return relates; and
(b) the total amount of levy payable on all leviable oilseed to which the return relates; and
(2) The particulars to be included in a return lodged by a producer of leviable oilseed for a quarter are:
(a) the quantity and value of each kind of leviable oilseed (except leviable oilseed to which subclause 6(5) of Schedule 20 to the Excise Levies Act applies) exported or processed in the quarter; and
(b) the amount of levy payable on each type of leviable oilseed that the producer processed or exported in the quarter.
(3) The particulars to be included in a return lodged by a purchaser of leviable oilseed for a quarter are:
(a) the quantity in tonnes, and value, of each type of leviable oilseed (other than oilseed delivered for storage for the producer) delivered to the purchaser in the quarter; and
(b) the amount of levy payable on each type of leviable oilseed delivered to the purchaser in the quarter.
(a) the quantity in tonnes, and value, of each type of leviable oilseed sold by the selling agent for a producer in the quarter; and
(b) the amount of levy payable on each type of leviable oilseed sold by the selling agent for a producer in the quarter.
(1) A producer who sells, processes or exports leviable oilseed must keep, or cause to be kept, records showing, for each quarter, the quantity and value of:
(a) each type of leviable oilseed sold, processed or exported; and
(b) each type of leviable oilseed kept by the producer for his or her domestic use.
(2) A purchaser of leviable oilseed must keep, or cause to be kept, records showing:
(a) the quantity, value and source of each type of leviable oilseed delivered to the purchaser in each quarter; and
(3) A selling agent who sells leviable oilseed must keep, or cause to be kept, records showing:
(a) the quantity, value and source of each type of leviable oilseed sold by the selling agent for a producer in each quarter; and
Schedule 30—Pasture seed
This Schedule applies to pasture seed.
2 Definitions for Schedule 30
certification scheme means:
(a) an Organisation for Economic Co‑operation and Development Seed Scheme for the varietal certification of seed moving in international trade; or
(b) the Australian Seed Certification Scheme; or
(c) a seed certification scheme approved under the Seeds Act 1985 (Tas); or
(d) the Association of Official Seed Certifying Agencies seed certification program.
certifying organisation means an organisation that is responsible for the certification of pasture seed under a certification scheme.
collecting organisation, for pasture seed, means a certifying organisation that has entered into an agreement under section 11 of the Collection Act for the collection of levy from producers of pasture seed.
levy means levy imposed under Schedule 21 to the Excise Levies Act.
pasture seed means leviable seed as defined in clause 1 of Schedule 21 to the Excise Levies Act.
For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for pasture seed.
(1) For paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act, pasture seed is prescribed.
(2) The person who was growing pasture seed immediately before it was harvested is taken to be the producer of the pasture seed.
5 Collection of levy
A producer of pasture seed must pay the levy to the collecting organisation for that pasture seed.
For section 6 of the Collection Act, levy payable on pasture seed for a quarter is due for payment by the end of the last day on which the return for the quarter must be lodged under clause 8.
A collecting organisation must lodge a return for all pasture seed certified under a certification scheme during a quarter.
9 What must be included in a quarterly return
In addition to the information required by clause 10, a collecting organisation must set out in the return the following information for the quarter:
(a) the type or types of pasture seed to which the return relates;
(b) the total amount of levy payable on all pasture seed to which the return relates;
(c) the quantity in tonnes of each type of pasture seed certified;
(d) the amount of levy payable on each type of pasture seed certified for each producer.
(1) A producer who obtains certification for his or her pasture seed must keep records showing, for each quarter, the quantity of each type of pasture seed certified.
(2) A collecting organisation for pasture seed must keep, or cause to be kept, records showing:
(a) the quantity in tonnes and source of each type of leviable pasture seed certified in each quarter; and
(b) the amount of levy payable on the pasture seed; and
(c) the amount of levy paid on pasture seed.
Note: For the offence of failing to keep records see subregulation 12(1) which sets out the period for which records must be kept.
Schedule 31—Pig slaughter
This Schedule applies in relation to pigs.
2 Definition for Schedule 31
(a) levy imposed by Schedule 22 to the Excise Levies Act; or
(b) EADR levy imposed on pig slaughter by clause 2 of Schedule 22 to the Excise Levies Regulations.
For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for pigs is a financial year.
Pigs are a product to which paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies.
Note 1: 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.
5 Liability of intermediaries—processors
Pigs are a product to which paragraph 7(2)(b) of the Collection Act applies.
(a) if a return for the month is lodged within the period mentioned in clause 7—on the day that the return is lodged; or
A proprietor at whose abattoir pigs are slaughtered in a month must lodge a return for the month.
(a) the full name and business address of the abattoir (not being the address of a post office box or a post office bag); and
(b) the number of pigs slaughtered; and
(c) the number of pigs condemned; and
(d) the total amount of levy payable for the pigs; and
(e) the total amount of levy paid for the pigs.
(1) A proprietor must keep records showing, for each month:
(a) the number of pigs slaughtered on each day; and
(b) the total number of pigs slaughtered; and
(c) the total number of pigs condemned on each day; and
(d) the total number of pigs condemned.
11 Statement to be given at request of the proprietor
(1) A person who, during a month, causes pigs to be slaughtered at an abattoir of which another person is the proprietor must, if requested in writing by the proprietor, give to the proprietor a statement setting out the information required to be recorded by the person under clause 9.
Schedule 32—Rice
This Schedule applies to leviable rice.
2 Definitions for Schedule 32
leviable rice has the meaning given in clause 1 of Schedule 23 to the Excise Levies Act.
(a) levy imposed under Schedule 23 to the Excise Levies Act;
(b) EPPR levy imposed under Schedule 23 to the Excise Levy Regulations;
(c) PHA levy imposed under Schedule 23 to the Excise Levy Regulations.
levy period means, in any year, each 6 months ending at the end of:
(b) 31 December.
For the definition of levy year in subsection 4(1) of the Collection Act, a calendar year is prescribed for leviable rice.
Leviable rice is declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act applies.
For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, leviable rice is prescribed.
Note 1: Paragraph (b) of the definition of producer in subs 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
Note 2: For penalty for late payment, see s 15 of the Collection Act.
6 Liability of intermediaries for levy—processor
Leviable rice is 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 that paragraph applies, is liable to pay, for the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by s 15 of the Collection Act.
For section 6 of the Collection Act, levy payable on leviable rice is due for payment by the end of the last day on which a return must be lodged under clause 9.
A processor must lodge a return for each levy period.
A return must be lodged within 28 days after the end of the levy period.
In addition to the information required by regulation 10, a return must set out the following particulars that apply to the person lodging the return:
(a) the number of tonnes of each variety of leviable rice delivered for processing in the levy period; and
(b) the amount of levy payable for each variety; and
(c) the total amount of levy payable for leviable rice for the levy period.
(1) A processor must keep records for each levy period showing:
(a) the quantity of each variety of leviable rice delivered for processing; and
(b) the amount (if any) deducted from a payment made to a producer for an amount of levy or penalty payable for leviable rice.
Schedule 33—Sugar cane
This Schedule applies to sugar cane.
2 Definitions for Schedule 33
(a) levy imposed under Schedule 24 to the Excise Levies Act; and
(b) EPPR levy imposed on sugar cane by clause 3 of Schedule 24 to the Excise Levies Regulations.
sugar cane has the meaning given by clause 1 of Schedule 24 to the Excise Levies Act.
Note: The producer of sugar cane on which levy is imposed by clause 3 of Schedule 24 to the Primary Industries (Excise) Levies Act 1999 is defined by paragraph (hc) of the definition of producer in subsection 4(1) of the Act.
Sugar cane is a product to which paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies.
Note: The effect of paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act is that:
(a) the proprietor of the processing establishment that processes a product is the processor; or
(b) if, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, the proprietor of the other establishment is the processor.
Sugar cane is a product to which paragraph 7(2)(b) of the Collection Act applies.
For section 6 of the Collection Act:
(a) 60% of the amount of the levy payable on sugar cane for a month is due for payment on the last day that the return for the month must be lodged; and
(b) the remainder of the amount of levy is due for payment on 28 February in the following calendar year.
A processor who buys or processes sugar cane in a month must lodge a return for the month.
In addition to the information required by regulation 10, a return for a month must set out, in respect of the month:
(a) the name and address of the processing establishment; and
(b) the quantity of sugar cane sold to, or processed at, the processing establishment; and
(c) the amount of levy payable on the sugar cane; and
(d) the amount of levy that has been paid on the sugar cane in accordance with paragraph 7(a).
(1) A processor of sugar cane must keep records showing, in respect of each month:
(a) the name and address of each producer who sells sugar cane to the processor or for whom sugar cane is processed; and
(b) the quantity of sugar cane sold by, or processed for, each producer; and
(c) the amount (if any) deducted by the processor under subsection 8(2) of the Collection Act from money payable by the processor to each producer for the sugar cane; and
(d) the amount of levy paid by the processor; and
(e) the total amount of levy payable on the sugar cane; and
(f) the total amount of levy paid on the sugar cane.
Schedule 34—Wheat
Part 1—Leviable wheat
1.1 Application of Part 1
This Part applies to leviable wheat.
Note: The collection requirements for charge imposed on wheat by Part 5 of Schedule 14 to the Customs Charges Regulations are set out in Part 2 of this Schedule.
1.2 Definitions for Part 1
leviable wheat means wheat on which levy is imposed.
(a) levy imposed under Schedule 25 to the Excise Levies Act;
(b) EPPR levy imposed under Schedule 25 to the Excise Levy Regulations;
(c) PHA levy imposed under Schedule 25 to the Excise Levy Regulations.
value means sale value as defined in Schedule 25 to the Excise Levies Regulations.
1.3 What is a levy year
For the definition of levy year in subsection 4(1) of the Collection Act, a financial year is prescribed for leviable wheat.
1.4 What is not a process
For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed:
1.5 Who is a producer
For paragraph (b) of the definition of producer in subsection 4(1) of the Collection Act, leviable wheat is a prescribed product.
Note: Paragraph (b) of the definition of producer in subs 4(1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:
1.6 Who is a processor
Leviable wheat is declared to be a collection product to which paragraph (a) of the definition of processor in subsection 4(1) of the Collection Act applies.
1.7 Liability of intermediaries for levy—receivers and processors
Leviable wheat is a product to which paragraphs 7(2)(a) and (b) of the Collection Act apply.
1.8 When is levy due for payment
For section 6 of the Collection Act, levy payable on leviable wheat for a quarter is due for payment by the end of the last day on which the return for the quarter must be lodged under clause 1.10.
1.9 Who must lodge a return
(1) A producer must lodge a return for a quarter if, in that quarter, he or she processed or exported wheat, other than wheat to which subclause 4(2) of Schedule 25 to the Excise Levies Act applies.
(2) A purchaser must lodge a return for a quarter if he or she took delivery of wheat for a purpose other than storage for the producer in that quarter.
(3) A selling agent must lodge a return for a quarter if he or she sold wheat for a producer in that quarter.
1.10 When must a return be lodged
1.11 What must be included in a return
In addition to the information required by regulation 10, a return for a quarter must set out the following particulars that apply to the person lodging the return:
(a) the sale value of any wheat processed by or for the producer for a commercial purpose in the quarter;
(b) the sale value of the wheat delivered, purchased, received or sold by the person in the quarter;
(c) the State or States where the wheat was produced;
(d) the sale value of the wheat delivered, purchased, received or sold in each State;
(e) the total amount of levy payable for the wheat.
1.12 What records must be kept
(1) A producer must keep, or cause to be kept, records showing, for each quarter:
(a) the sale value of wheat delivered or sold; and
(b) the quantity of wheat processed by or for the producer and used for a commercial purpose; and
(c) the State or States where the wheat was produced; and
(d) the quantity of wheat kept by the producer for his or her domestic use.
(2) A purchaser or selling agent of wheat must keep, or cause to be kept, records showing, for each quarter:
(a) the sale value of wheat purchased, sold or received; and
(b) the State or States where the wheat was produced; and
(c) the sale value of the wheat purchased, sold or delivered in each State; and
(d) any amount deducted from a payment made to a producer for an amount of levy or penalty payable for the wheat.
Schedule 35—Wine
This Schedule applies to wine.
2 Definitions for Schedule 35
Authority means Wine Australia.
exempt wine means wine that, under clause 1 of Schedule 13 to the Customs Charges Regulations, is exempt from charge.
licence means a licence, granted under section 9 of the Wine Australia Regulations 2018, to export a grape product.
licensed exporter means a person who holds a licence.
For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for wine is a financial year.
(a) wine is prescribed; and
(b) a licensed exporter who exports wine is taken to be the producer of the wine.
5 Obligation of Authority
At the end of a quarter, the Authority must give each licensed exporter a written statement that states, in respect of the quarter:
(a) the volume of wine (except exempt wine) exported by the exporter; and
(b) the free on board sales value of wine (except exempt wine) exported by the exporter; and
(c) the number of each permit issued under the exporter’s licence.
6 When is charge due for payment—licensed exporters who lodge quarterly returns
For section 6 of the Collection Act, charge payable for wine for a quarter is due for payment:
(a) if a return for the quarter is lodged within the period mentioned in clause 8 of this Schedule—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 8 of this Schedule—on the last day of that period.
7 Who must lodge a quarterly return
A licensed exporter that has exported wine (other than exempt wine) in a quarter must lodge a quarterly return for the quarter.
8 When must a quarterly return be lodged
9 When is charge due for payment—licensed exporters who lodge annual returns
For section 6 of the Collection Act, charge payable for wine for a levy year is due for payment:
(a) if a return for the year is lodged within the period mentioned in clause 11 of this Schedule—on the day that the return is lodged; or
(b) if a return for the year is not lodged within the period mentioned in clause 11 of this Schedule—on the last day of that period.
10 Who must lodge an annual return
A licensed exporter who has been granted an exemption from the requirement to lodge quarterly returns for a levy year must lodge a return for the levy year.
11 When must an annual return be lodged
A return for a levy year must be lodged within 28 days after the end of the levy year to which it relates.
In addition to the information required by regulation 10, a return for a quarter or a levy year must state, in respect of the quarter or levy year:
(a) the number of the exporter’s licence; and
(b) the volume of wine (other than exempt wine) exported by the exporter; and
(c) the free on board sales value (expressed in Australian dollars) of that wine; and
(d) the date when each consignment of wine was loaded for export.
13 Exemption from lodging quarterly returns
A licensed exporter may apply for exemption from the requirement to lodge quarterly returns for a levy year if the exporter has reasonable grounds for believing that the amount of charge payable by the exporter for the levy year is, or is likely to be, less than $1,000.
14 Form of application for exemption
(i) the exporter’s full name;
(ii) the exporter’s business or residential address (not the address of a post office box or post office bag);
(iii) the exporter’s ABN, if any;
(iv) if the exporter is a company and does not have an ABN—its ACN; and
(b) a statement to the effect that the exporter believes that the exporter has incurred, or is likely to incur, a liability to pay charge for the levy year to which the application relates; and
(c) a statement to the effect that the exporter believes that the amount of the liability is, or is likely to be, less than $1,000.
15 Grant or refusal of exemption
(1) The Secretary must, within 21 days after receiving an application:
(b) give the exporter written notice of the decision.
(2) In deciding to grant an exemption, the Secretary must consider:
(a) information available to the Secretary about the amount of charge the exporter is, or is likely to be, liable to pay for the next levy year; and
(b) the amount of charge the exporter was liable to pay for the preceding levy year.
16 Continuation of exemption
(1) If a licensed exporter who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 21 days after receiving the return:
(2) In deciding whether to continue an exemption, the Secretary must consider:
(b) the amount of charge the exporter was liable to pay for the levy year to which the annual return relates.
17 When must a quarterly return be lodged if exemption refused or not continued
(1) A licensed exporter must keep records showing, in respect of each consignment of wine exported:
(a) the details mentioned in subclause (2) for:
(i) the shipper; and
(ii) if the owner of the wine at the time of the consignment was not the shipper—the owner; and
(iii) the purchaser; and
(b) the number of the exporter’s licence; and
(c) the volume of wine (except exempt wine) in the consignment; and
(d) the free on board sales value (expressed in Australian dollars) of the wine; and
(e) the date when the consignment was loaded for export.
(a) refusing under paragraph 15(1)(a) to grant an exemption; or
(b) refusing under paragraph 16(1)(a) to continue an exemption.
Schedule 36—Wine grapes
2 Definitions for Schedule 36
(a) levy imposed on prescribed goods under Schedule 26 to the Excise Levies Act;
(b) EPPR levy imposed on prescribed goods under Schedule 26 to the Excise Levy Regulations;
(c) PHA levy imposed on prescribed goods under Schedule 26 to the Excise Levy Regulations.
prescribed goods has the meaning given in clause 1 of Schedule 26 to the Excise Levies Act.
winery has the meaning given in clause 5 of Schedule 26 to the Excise Levies Act.
Note 1: Dried grapes, fresh grape equivalent, fresh grapes and prescribed goods are defined for wine grapes in clause 1 of Schedule 26 to the Excise Levies Act as follows:
fresh grape equivalent, in relation to a quantity of prescribed goods other than fresh grapes, means the quantity of fresh grapes that, as ascertained in accordance with clause 4, is the equivalent of that quantity of prescribed goods.
(c) grape juice, whether single‑strength or concentrated;
Note 2: Paragraph (hd) of the definition of producer in subsection 4(1) of the Collection Act provides that, in respect of fresh grapes, dried grapes or grape juice on which wine grapes levy is imposed, producer means the person who is the owner of the product when the wine‑making process (as defined in clause 1 of Schedule 26 to the Excise Levies Act) begins in relation to the product.
Note 3: Paragraph (b) of the definition of proprietor in subsection 4(1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.
For the definition of process in subsection 4(1) of the Collection Act, the following operations are prescribed for prescribed goods:
(a) the extraction of juice from grapes;
(b) the concentration of grape juice.
Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies to dried vine fruits.
6 Who is a producer
(a) the following products are prescribed:
(i) fresh grapes produced in Australia;
(ii) dried grapes produced in Australia;
(iii) grape juice, whether single‑strength or concentrated produced in Australia; and
(b) the proprietor of a winery where prescribed goods are used in the manufacture of wine is taken to be a producer.
7 Liability of intermediaries for levy—processors
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 that remains unpaid by the producer and any penalty for late payment imposed by section 15 of the Collection Act.
8 When levy is due for payment
(1) For section 6 of the Collection Act, this clause sets out when levy payable on prescribed goods for a levy year is due for payment.
(2) For prescribed goods that do not weigh more than 100 tonnes, levy payable for a levy year is due for payment on the last day for lodging a return for that year.
(3) For prescribed goods that weigh more than 100 tonnes:
(a) 50% of levy payable for a levy year is due for payment on the last day for lodging a return for that year; and
(b) the remainder of levy payable is due for payment on 31 March in the following levy year.
9 Who must lodge a return
(a) a producer of prescribed goods produced in a levy year;
10 When must a return be lodged
(1) In addition to the information required by regulation 10, a return for a levy year must state, in respect of the levy year, the details mentioned in subclauses (2), (3) and (4) about wineries, prescribed goods and levy.
(2) The details for wineries are:
(i) the principal winery in respect of which the return is lodged; and
(ii) each other winery in respect of which the return is lodged; and
(iii) the proprietor of each winery; and
(b) the address (not the address of a post office box or post office bag) of:
(iii) the proprietor of each winery.
(3) The details about prescribed goods are:
(i) fresh grapes used in that year at each winery in the manufacture of wine; and
(ii) dried grapes used in that year at each winery in the manufacture of wine; and
(iii) fresh grapes that is the equivalent to the quantity of dried grapes worked out in accordance with paragraph 4(1)(a) of Schedule 26 to the Excise Levies Act; and
(b) the number of litres of single‑strength grape juice used in that year at each winery in the manufacture of wine; and
(c) the number of litres, and the concentration of each strength, of concentrated grape juice used in that year at each winery in the manufacture of wine; and
(d) the quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength worked out in accordance with paragraph 4(1)(b) of Schedule 26 to the Excise Levies Act; and
(4) The details about levy are:
(b) the amount of levy payable for the total quantity of prescribed goods to which the return relates; and
(c) the day when levy for the prescribed goods is due for payment.
(5) A person who is the proprietor of more than 1 winery must lodge a single return containing all the details mentioned in subclause (1) for each winery of which the person is the proprietor.
(1) The proprietor of a winery must keep records showing, in respect of each levy year:
(a) the quantity of fresh grapes used at the winery in the year in the manufacture of wine; and
(b) the quantity of dried grapes used at the winery in the year in the manufacture of wine; and
(c) the number of litres, and the concentration of each strength, of grape juice used at the winery in the year in the manufacture of wine.