Document ID: chunk:federal_register_of_legislation:F2024L01568:schedule:2
Version: federal_register_of_legislation:F2024L01568
Segment Type: schedule
Provision Reference: sch 2
Character Range: 364707–367056

Schedule 2—Plants and plant products
Note: See section 9.

Part 2‑1—Crops

Division 24—Introduction

24‑1  Simplified outline of this Part

      Cotton
      The cotton fibre levy and seed cotton export charge are to be collected.
      The levy and charge are payable, and returns are due, after the end of each calendar month.
      There are collection agent obligations on cotton gin proprietors and exporting agents.
      There are record‑keeping obligations.
      Grain
      The grain levy is to be collected.
      The levy is payable, and returns are due, after the end of each quarter in a financial year.
      There are collection agent obligations on selling agents, buying agents, business purchasers or persons processing grain for levy payers.
      There are record‑keeping obligations.
      Pasture seeds
      The pasture seed levy is to be collected.
      The levy is payable, and returns are due, after the end of each quarter in a financial year.
      There are collection agent obligations on bodies certifying pasture seeds under a certification scheme.
      There are record‑keeping obligations.
      Rice
      The rice levy is to be collected.
      The levy is payable, and returns are due, after the end of each period of 6 months beginning on 1 January or 1 July.
      There are collection agent obligations on proprietors of processing establishments at which rice is delivered.
      There are record‑keeping obligations.
      Sugarcane
      The sugarcane levy is to be collected.
      60% of the amount of the levy is generally payable after the end of each calendar month in the sugarcane season (the period of 12 months beginning on 1 March) and 40% of the levy is payable on the last day of February in the next calendar year after the calendar year in which the sugarcane is sold or processed.
      There are collection agent obligations on processors of sugarcane.
      There are record‑keeping obligations.

Division 25—Cotton

25‑1  Obligations of levy payers or charge payers

When cotton fibre levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed on cotton fibre that is produced in a calendar month, this table has effect.

Cotton fibre levy
Item               Matter                                                                                       Rule