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: 391988–394257

3                  To whom is the levy payable?                                                                          (a) if item 1 applies:
                                                                                                                         (i) if an agreement is in force under section 12 of the Act for the State, on behalf of the Commonwealth, to collect the levy—that State on behalf of the Commonwealth; or
                                                                                                                         (ii) otherwise—the Commonwealth; or
                                                                                                                         (b) if item 2 applies—the Commonwealth

Note 1: For item 1, in 2024 the States doing the certifications were the following:
(a) Western Australia, through the Department of Primary Industries and Regional Development Diagnostic Laboratory Services ‑ Seed Testing and Certification which is part of the Western Australian Department of Primary Industries and Regional Development;
(b) South Australia, through Seed Services Australia which is part of the South Australian Department of Primary Industries and Regions;
(c) Tasmania, through Tasmanian Seed Services which is part of the Tasmanian Department of Natural Resources and Environment.
Note 2: For item 2, in 2024 BVAQ Pty Ltd (ACN 004 319 171) was a body doing the certifications. That body (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 27‑2.
 If the body pays that amount, the levy payer's liability to pay the levy is discharged under section 10 of the Act. That section allows the body to deduct amounts from money received by the body on behalf of the levy payer or money payable by the body to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 3: For penalty for late payment, see section 9 of the Act.

Giving quarterly returns
 (2) For the purposes of paragraph 59(2)(a) of the Act, if subparagraph (a)(ii) of item 3 of the table in subclause (1) applies, this table has effect.

Quarterly returns
Item               Matter                                                     Rule