Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 891121–892189

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 60‑2.
 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 penalty for late payment, see section 9 of the Act.

When rubus export charge due and payable
 (2) For the purposes of section 8 of the Act, for charge imposed on rubus that is exported from Australia in a quarter in a financial year, this table has effect.

Rubus export charge
Item                 Matter                                                                                         Rule