Document ID: chunk:federal_register_of_legislation:F2024L01568:reg:6
Version: federal_register_of_legislation:F2024L01568
Segment Type: reg
Provision Reference: reg 6
Character Range: 48236–50376

6  Agent definitions

Buying agent
 (1) A person is a buying agent if:
 (a) the person buys products, goods or services on behalf of business purchasers of the products, goods or services; and
 (b) the person does so in the course of carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).

Selling agent
 (2) A person is a selling agent if:
 (a) the person sells products, goods or services on behalf of levy payers for the products, goods or services; and
 (b) the person does so in the course of carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).

Business purchaser
 (3) A person is a business purchaser if:
 (a) the person buys products, goods or services from levy payers for the products, goods or services; and
 (b) the person does so in the course of carrying on a business (including as a processor or feedlot operator).

Liable collection agent
 (4) The liable collection agent, in relation to the sale of a product, goods or services by a levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) means the following:
 (a) if the sale of the product, goods or services is through a selling agent—the selling agent;
 (b) if paragraph (a) does not apply and the sale of the product, goods or services is through a buying agent—the buying agent;
 (c) if paragraphs (a) and (b) do not apply—the business purchaser.
Note: Paragraphs (a), (b) and (c) have the result that there is a single liable collection agent in relation to the sale.

Exporting agent
 (5) A person is an exporting agent if:
 (a) the person exports products or goods from Australia on behalf of other persons (whether or not the other persons are the owners of the products or goods); and
 (b) the person does so in the course of carrying on a business.

Importing agent
 (6) A person is an importing agent if:
 (a) the person imports products or goods into Australia on behalf of other persons (whether or not the other persons are the owners of the products or goods); and
 (b) the person does so in the course of carrying on a business.