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: 367366–368669

3                  To whom is the levy payable?                                                                 The Commonwealth

Note 1: The levy payer is the person who owns the seed cotton immediately before the cotton fibre is produced.
 If the levy payer is the cotton gin proprietor, the proprietor needs to pay levy.
 If another person is the levy payer, the cotton gin proprietor (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 25‑2.
 If the proprietor pays that amount, the levy payer's liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor 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 seed cotton export charge due and payable
 (2) For the purposes of section 8 of the Act, for charge imposed on seed cotton that is exported from Australia in a calendar month, this table has effect.

Seed cotton export charge
Item                       Matter                                                                                               Rule