Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_2
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 2
Character Range: 409017–410208

2               To whom is the levy payable?       The Commonwealth

Note 1: If a levy payer is not the processor, the processor (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 29‑2.
 If the processor pays that amount, the levy payer's liability to pay the levy is discharged under section 10 of the Act. That section allows the processor to deduct amounts from money received by the processor on behalf of the levy payer or money payable by the processor 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.
 (2) The threshold calendar month in a sugarcane season, in relation to a processing establishment, is the first calendar month in that season at the end of which the total quantity of sugarcane that is processed at that establishment in that season is 3,000 tonnes or more.

Giving monthly returns
 (3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on sugarcane, this table has effect.

Monthly returns
Item             Matter                                                              Rule