Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_4
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 470481–471849

4                       To whom is the levy payable?                                                                                                                                                 The Commonwealth

Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 36‑2.
 If the agent pays that amount, the levy payer's liability to pay the levy 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 levy payer or money payable by the agent 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.
Note 3: For when mushroom spawn is purchased, see clause 36‑5.

When Agaricus mushroom levy due and payable—large producers or purchasers
 (2) For the purposes of section 8 of the Act, for levy imposed on mushroom spawn that is produced or purchased in a calendar month in a financial year, where the levy payer holds an approval under clause 36‑4 for that year, this table has effect.

Agaricus mushroom levy
Item                    Matter                                                                                                                                                                   Rule