Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:1_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 99091–100216

3         To whom is the levy payable?                                                                                               The Commonwealth

Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 5‑4 of this Schedule.
 If the agent pays that amount, the levy payer's liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 2: For when laying chickens are purchased, see clause 5‑6 of this Schedule.
Note 3: For penalty for late payment, see section 9 of the Act.

Giving monthly returns
 (2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Monthly returns
Item             Matter                                                            Rule