Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 655492–656467

3                     To whom is the charge payable?                                                                   The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 47‑2.
 If the agent pays that amount, the charge payer's liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
Note 2: For penalty for late payment, see section 9 of the Act.

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

Quarterly or annual returns
Item                         Matter                                                     Rule