Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3:p2
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 2/3)
Character Range: 978022–980847

viticulture levies and 3 viticulture charges are to be collected.
      Table grapes levy and table grapes export charge
      The table grapes levy and table grapes export charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. For table grapes sold by retail sale in a financial year, the levy is payable on 31 August in the next financial year.
      There are collection agent obligations on selling agents, buying agents, business purchasers or exporting agents.
      There are record‑keeping obligations.
      Dried grapes levy and dried grapes export charge
      The dried grapes levy and dried grapes export charge are generally payable, and returns are generally due, after the end of each calendar month in a calendar year. However, in certain circumstances charge payers may be able to give an annual return and pay the charge after the end of the calendar year. For dried grapes sold by retail sale or used in the production of other goods, the levy is payable on the last day of February in the next calendar year.
      There are collection agent obligations on proprietors of packing houses, selling agents, buying agents, business purchasers or exporting agents.
      There are record‑keeping obligations.
      Grapes research levy
      The grapes research levy is payable, and returns are due, after the end of each financial year.
      There are collection agent obligations on proprietors of processing establishments where the proprietors are not the levy payers.
      There are record‑keeping obligations.
      Wine grapes levy
      The wine grapes levy is payable, and returns are due, after the end of each financial year. If the total quantity, in tonnes, of fresh grapes, the fresh grape equivalent of dried grapes and the fresh grape equivalent of grape juice used at a winery in a financial year is more than 100 tonnes, 50% of the levy is due on the next 30 September and 50% of the levy is due on the next 31 March.
      There are collection agent obligations on proprietors of wineries where the proprietors are not the levy payers.
      There are record‑keeping obligations.
      Wine export charge
      The wine export charge is generally payable after the end of each quarter in a financial year. However, the Secretary may grant a charge payer an approval to pay the charge on an annual basis for that year.
      There are no collection agents.
      There are record‑keeping obligations.

Division 66—Table grapes levy and table grapes export charge

66‑1  Obligations of levy payers or charge payers

When table grapes levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes that