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: 1078438–1079378

2                   To whom is the charge payable?       The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).
Note 2: For penalty for late payment, see section 9 of the Act.

Threshold quarter
 (3) The threshold quarter in a financial year, for a person who is a levy payer or charge payer, is the first quarter in that year at the end of which the sum of the following is more than 20,000 square metres:
 (a) the total quantity of turf that is owned by the person immediately after it is harvested and that is sold by the person in that year;
 (b) the total quantity of turf that the person has exported from Australia in that year.

Giving quarterly or annual returns
 (4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on turf, this table has effect.

Quarterly or annual returns
Item                         Matter                                                     Rule