Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act, unless the contrary intention appears:
"abattoir" means a place where animals intended for human consumption are slaughtered.
"associated Act" means:
(a) an Act specified in Schedule 1 or prescribed for the purposes of the definition of charge in this subsection; or
(b) an Act specified in Schedule 2 or prescribed for the purposes of the definition of levy in this subsection.
"authorised person" means a person who is, because of an appointment under section 26, an authorised person for the purposes of the provision in which the expression appears.
"buying agent" means a person who, in the course of carrying on a business (including the business of a settlement agent or a solicitor), purchases products on behalf of the first purchaser, or the processor, of the products.
"charge" means charge imposed by or under an Act specified in Schedule 1 or by an Act prescribed for the purposes of this definition.
"charge payer" means a person who has paid, or is liable to pay, a charge.
"collecting authority" means a State, or an authority of a State, that, by reason of an agreement entered into under section 10, has agreed to collect on behalf of the Commonwealth money payable under this Act.
"collecting organisation" means an organisation with which the Secretary has entered into an agreement under section 11.
"collection products" means products on which levy or charge is imposed.
"distribution Act" means an Act that makes provision for the payment to any body, fund or account by the Commonwealth of amounts of money required by that Act to be equal to:
(a) amounts of money received under this Act in respect of:
(i) charge; or
(ii) amounts paid under section 15 in relation to charge; or
(b) amounts of money received under this Act in respect of:
(i) levy; or
(ii) amounts paid under section 15 in relation to levy.
"examinable documents" means any books or documents relating to:
(a) the producing of collection products, whether by:
(i) growing or harvesting; or
(ii) processing the products or other products; or
(b) the handling, storing, transporting, processing, marketing, purchasing or selling of collection products; or
(c) the purchasing or selling of prescribed goods or services in relation to collection products of any kind;
including, without limiting the generality of the foregoing, books or documents relating to financial dealings between any of the following persons:
(d) producers of collection products;
(e) selling agents;
(f) first purchasers;
(g) feedlot operators;
(h) buying agents;
(i) exporters;
(j) exporting agents;
(ja) importers;
(jb) importing agents;
(k) processors of collection products;
(m) receivers of collection products;
(n) persons who handle, store, transport or market collection products;
(p) persons who sell goods or services that, in relation to collection products of any kind, are prescribed goods or services;
(q) persons who deal with by - products of collection goods.
"exporting agent" means a person who, in the course of carrying on a business, exports collection products from Australia on behalf of other persons (whether or not the other persons are the owners of the products).
"feedlot operator" means a person with control of premises where cattle within the meaning of Schedule 1 or 3 to the Primary Industries (Excise) Levies Act 1999 or Schedule 2 to the Primary Industries (Customs) Charges Act 1999 are confined in watered and serviced yards, with no access to pasture or crops, for a period of more than 60 days, and fed a protein based feed the components of which are intended to facilitate efficient live - stock growth.
"first purchaser" means a person who, in the course of carrying on a business, purchases collection products from the producers of the products (otherwise than through selling agents) but does not include prescribed persons who so purchase collection products for retail sale.
"harvest" includes the removal of honey from a hive.
"importing agent" means a person who, in the course of carrying on a business, imports collection products into Australia on behalf of other persons (whether or not the other persons are the owners of the products).
"intermediary" , in relation to a producer, means a person required, under subsection 7(1), (2), (3) or (3A) to pay an amount on behalf of that producer.
"leviable amount" , in relation to a levy year, means:
(a) $50; or
(b) if, before the commencement of the levy year, another amount is prescribed in relation to that year, that prescribed amount.
"levy" means levy imposed by or under an Act specified in Schedule 2 or by an Act prescribed for the purposes of this definition.
"levy payer" means a person who has paid, or is liable to pay, levy.
"levy year" , in relation to a collection product, means the period of whatever duration that is prescribed in relation to that product.
"magistrate" includes a justice of the peace.
"marketing law" means a law of a State relating to the marketing of a collection product or of primary products including a collection product.
"month" means a month of the year.
"order" means an order made under the regulations.
"organisation" includes an unincorporated body of persons.
"premises" includes:
(a) a structure, building, aircraft, vehicle or vessel; and
(b) a place (whether enclosed or built on or not); and
(c) a part of premises (including premises of the kind referred to in paragraph (a) or (b)).
"prescribed" includes prescribed by an Order.
"prescribed goods or services" , in relation to collection products of a particular kind means:
(a) if those products are not products of a kind referred to in paragraph (b)--goods or services identified by the regulations as goods or services used in subjecting those products to a process in the course of:
(i) their production or their preparation for sale; or
(ii) their use in the production of other goods; or
(b) if those products are of a kind that will, for the purpose of the imposition of levy under subclause 2(2) of Schedule 15 to the Primary Industries (Excise) Levies Act 1999 , be presumed to have been produced in Australia--goods identified by the regulations as goods used in the production of those products.
"process" , in relation to a collection product, means the performance of any operation in relation to the product but does not include the performance of an operation prescribed for the purposes of this definition, either generally or in relation to the product.
"processing establishment" means a place at which a process in relation to a product is performed by a processor and includes an abattoir.
"processor" means:
(a) in relation to a collection product declared by the regulations to be a product to which this paragraph applies--the person, association, co - operative society, board or authority that produces the product; or
(b) in relation to a collection product declared by the regulations to be a product to which this paragraph applies--the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case the proprietor of that other establishment.
"producer" means:
(a) in the case of honey on which levy is imposed by clause 2 of Schedule 14 to the Primary Industries (Excise) Levies Act 1999 or a product prescribed for the purposes of this paragraph--the person who owned the product immediately before sale; or
(b) in the case of leviable coarse grain, leviable grain legumes or leviable oil seeds on which, in each case, levy is imposed or in the case of a product prescribed for the purposes of this paragraph:
(i) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested--the person who would have owned the product but for that marketing law; or
(ii) where subparagraph (i) does not apply--the person who owns the product immediately after it is harvested; or
(c) in the case of relevant dairy produce or leviable cotton on which, in each case, levy is imposed or in the case of a product prescribed for the purposes of this paragraph:
(i) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is produced--the person who would have owned the product but for that marketing law; or
(ii) where subparagraph (i) does not apply--the person who, immediately before the product is produced, owns the prescribed thing from which the product is produced; or
(d) in the case of juicing fruit or processing fruit on which, in each case, levy is imposed or in the case of a product prescribed for the purposes of this paragraph--the person who produced the product by processing the product or another product; or
(e) in the case of a product prescribed for the purposes of this paragraph--the person who, under the regulations, is to be taken to be the producer of the product; or
(f) in the case of pigs in relation to which levy is imposed or in the case of such other animals as are prescribed for the purposes of this paragraph--the person who owns the animals at the time when the slaughter takes place; or
(fa) in the case of live - stock within the meaning of Schedule 12 to the Primary Industries (Customs) Charges Act 1999 (in so far as collection of charge imposed under that Schedule is concerned--the person who owned the live - stock immediately before the export in respect of which the charge is imposed; or
(fb) in the case of cattle within the meaning of Schedule 3 to the Primary Industries (Customs) Charges Act 1999 (in so far as collection of charges imposed under that Schedule is concerned)--the person who owned the cattle immediately before the export in respect of which the charge is imposed; or
(fc) in the case of buffaloes (in so far as collection of charge imposed under Schedule 1 to the Primary Industries (Customs) Charges Act 1999 is concerned)--the person who owned the buffaloes immediately before the export in respect of which the charge is imposed; or
(g) in the case of honey, live - stock within the meaning of Schedule 11 to the Primary Industries (Customs) Charges Act 1999 (in so far as the collection of charge imposed under that Schedule is concerned), logs within the meaning of Schedule 7 to the Primary Industries (Customs) Charges Act 1999 or chargeable horticultural products on which, in each case, charge is imposed or in the case of a product prescribed for the purposes of this paragraph--the person who exports the product from Australia; or
(ga) in the case of forest products within the meaning of Schedule 8 to the Primary Industries (Customs) Charges Act 1999 or in the case of such other products as are prescribed for the purposes of this paragraph--the person who imports the product into Australia; or
(h) in the case of fresh grapes, dried grapes or grape juice on which, in each case, levy (other than wine grapes levy) is imposed or in the case of a product prescribed for the purposes of this paragraph:
(i) where a person is the grower of the product and the proprietor of the processing establishment at which the product is processed--that person; or
(iii) in any other case--the person who was the owner of the product immediately before delivery to a processing establishment; or
(hb) in the case of a collection product that will, for the purpose of the imposition of levy under subclause 2(2) of Schedule 15 to the Primary Industries (Excise) Levies Act 1999, be presumed to have been produced in Australia--the person who would, if the collection product presumed to be produced were actually produced, be taken to be the grower of the product; or
(hc) in the case of sugar cane on which levy is imposed by clause 3 of Schedule 24 to the Primary Industries (Excise) Levies Act 1999 or in the case of a product prescribed for the purposes of this paragraph:
(i) if a processing establishment processes sugar cane it has grown itself--the processor; or
(ii) if sugar cane is processed on behalf of the owner of the sugar cane--the owner of the sugar cane; or
(iii) if subparagraphs (i) and (ii) do not apply--the person who sells the sugar cane to a processing establishment; or
(hd) in respect of fresh grapes, dried grapes or grape juice on which wine grapes levy is imposed--the person who is the owner of the product when the wine - making process (as defined by clause 1 of Schedule 26 to the Primary Industries (Excise) Levies Act 1999 ) begins in relation to the product; or
(j) except where subsection (2), (2A) or (2B) applies, in the case of any other product--the grower or breeder of the product.
"product" includes a thing occurring naturally.
"proprietor" means:
(a) in relation to an abattoir:
(i) if a licence is required under any law of the Commonwealth or of a State or Territory to carry on abattoir activities--the person who holds the licence; or
(ii) if no licence is required under any such law--the person carrying on the business of operating the abattoir; and
(b) in relation to any other processing establishment--the person carrying on the business of processing collection products in that establishment.
"R & D Corporation" means an R & D Corporation established under section 8 of the Primary Industries Research and Development Act 1989 .
"receiver" , in relation to a collection product, means the person who:
(a) takes delivery of the product, personally or through a person acting on his or her behalf, from the producer otherwise than for storage on behalf of the producer where no person is liable to pay the producer for the product; or
(b) takes the product out of the control of the producer under a marketing law.
"regulations" includes orders.
"Secretary" means the Secretary of the Department.
"selling agent" means a person who, in the course of carrying on a business (including the business of a settlement agent or a solicitor), sells collection products on behalf of the producers of the products but does not include a prescribed person who sells collection products by retail sale.
"State" includes the Australian Capital Territory and the Northern Territory.
"this Act" includes the regulations.
(2) For the purposes of this Act:
(a) a person who, under subclause 7(1), (2) or (3) of Schedule 3 to the Primary Industries (Excise) Levies Act 1999 , is liable to pay levy in relation to cattle is taken to be the producer of the cattle, and a feedlot operator who buys the cattle from such a person is taken to be a first purchaser of the cattle; and
(b) a person who, under clause 4 of Schedule 1 to the Primary Industries (Excise) Levies Act 1999 , is liable to pay levy in relation to cattle is taken to be the producer of the cattle; and
(c) a person who, under clause 4 of Schedule 2 to the Primary Industries (Customs) Charges Act 1999 , is liable to pay charge in relation to cattle is taken to be the producer of the cattle; and
(d) a person who, under clause 4 of Schedule 17 to the Primary Industries (Excise) Levies Act 1999 , is liable to pay levy in relation to live - stock is taken to be the producer of the live - stock; and
(e) a person who, under clause 5 of Schedule 18 to the Primary Industries (Excise) Levies Act 1999 , is liable to pay levy in relation to live - stock is taken to be the producer of the live - stock; and
(f) a person who, under clause 3 of Schedule 2 to the Primary Industries (Excise) Levies Act 1999 , is liable to pay levy in relation to buffaloes is taken to be the producer of the buffaloes.
(2A) The operator of a mill to which logs are delivered is taken to be the producer of the logs for the operation of this Act relating to levy imposed by Schedule 10 to the Primary Industries (Excise) Levies Act 1999 on the logs.
Note: In subsection (2A), logs , mill and operator have the meanings they have in Schedule 10 to the Primary Industries (Excise) Levies Act 1999 : see subsection (4) of this section.
(2B) The person prescribed by regulations for the purposes of this subsection is taken to be the producer of logs (as defined in Schedule 10 to the Primary Industries (Excise) Levies Act 1999 ) for the operation of this Act relating to levy imposed by regulations made for the purposes of Schedule 27 to that Act on the logs.
(3) A reference in this Act to a contravention of a provision of this Act includes a reference to an offence against section 6 of the Crimes Act 1914 , or section 11.1. 11.4 or 11.5 of the Criminal Code , that relates to that provision.
(4) Unless the contrary intention appears, for the purposes of the collection of a particular levy or charge, a word or expression contained in this Act that is not defined for the purposes of this Act but is defined in:
(a) an associated Act for the purposes of the imposition of the levy or charge by that Act; or
(b) a Schedule to an associated Act for the purposes of the imposition of the levy or charge by that Schedule; or
(c) regulations made for the purposes of Schedule 27 to the Primary Industries (Excise) Levies Act 1999 for the purposes of the imposition of the levy by those regulations; or
(d) regulations made for the purposes of Schedule 14 to the Primary Industries (Customs) Charges Act 1999 for the purposes of the imposition of the charge by those regulations;
has the same meaning in this Act as in the associated Act, that Schedule or those regulations, as the case may be.
(5) For the purposes of the collection or recovery of a charge imposed by Schedule 4 to the Primary Industries (Customs) Charges Act 1999 (which deals with dairy produce), the charge may be referred to as either a charge or a levy.