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: 1030715–1032053

2                 To whom is the levy payable?       The Commonwealth

Note 1: The levy payer is the person who owns the goods that are fresh grapes, dried grapes or grape juice at the time at which the goods begin to be used in wine‑making.
 If the levy payer is the proprietor of the winery, the proprietor needs to pay levy.
 If another person is the levy payer, the proprietor of the winery (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 69‑2 of this Schedule.
 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.

Giving annual returns
 (2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used at a winery in wine‑making, this table has effect.

Annual returns
Item            Matter                                        Rule