Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection (2A), for better securing the payment of levy:
(a) a selling agent who sells products, being products on or in relation to which levy is imposed, on behalf of the producer of the products; and
(b) a first purchaser of such products (otherwise than such products purchased through a selling agent or a buying agent); and
(c) a buying agent who purchases such products on behalf of the first purchaser, or the processor, of the products, otherwise than from a selling agent; and
(ca) a person who does an act, determined in an instrument under subsection 7A(1) for the purposes of this paragraph, in relation to such products;
is liable to pay in accordance with subsection (4), on behalf of the producer, an amount equal to the sum of:
(d) the amount of any levy due for payment on or in relation to the products; and
(e) any amount payable by the producer under subsection 15(1) in relation to that levy.
(2) Subject to subsection (2A), for better securing the payment of levy:
(a) a receiver of a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which this paragraph applies; and
(b) a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which this paragraph applies; and
(ba) a person who does an act, determined in an instrument under subsection 7A(1) for the purposes of this paragraph, in relation to a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which this paragraph applies;
is liable to pay in accordance with subsection (4), on behalf of the producer, an amount equal to the sum of:
(c) the amount of any levy due for payment on or in relation to the product; and
(d) any amount payable by the producer under subsection 15(1) in relation to that levy.
(2A) Subsections (1) and (2) do not both apply to a particular amount of levy that is payable. In the case of levy imposed on the sale of cattle by Schedule 3 to the Primary Industries (Excise) Levies Act 1999 , subsection (2) only applies if subsection (1) does not. In any other case, subsection (1) only applies if subsection (2) does not.
(3) For better securing the payment of charge:
(a) an exporting agent who exports prescribed products on which charge is imposed; and
(b) a person who does an act, determined in an instrument under subsection 7A(1) for the purposes of this paragraph, in relation to such products;
is liable to pay in accordance with subsection (4), on behalf of the producer, an amount equal to the sum of:
(c) the amount of any charge due for payment on or in relation to the products; and
(d) any amount payable by the producer under subsection 15(1) in relation to that charge.
Note: Under paragraph (g) of the definition of producer in subsection 4(1), the producer is taken to be the person who exports the products from Australia.
(3A) For better securing the payment of charge:
(a) an importing agent who imports prescribed products on which charge is imposed; and
(b) a person who does an act, determined in an instrument under subsection 7A(1) for the purposes of this paragraph, in relation to such products;
is liable to pay in accordance with subsection (4), on behalf of the producer, an amount equal to the sum of:
(c) the amount of any charge due for payment on or in relation to the products; and
(d) any amount payable by the producer under subsection 15(1) in relation to that charge.
Note: Under paragraph (ga) of the definition of producer in subsection 4(1), the producer is taken to be the person who imports the products into Australia.
(3B) An agreement between a producer and an intermediary that purports, expressly or implicitly, to require the producer to pay levy or charge as a condition for the provision of services by the intermediary is void to that extent, if the intermediary would otherwise have to pay an amount under this section in relation to that levy or charge.
(4) Amounts required to be paid under subsection (1), (2), (3) or (3A) in respect of products of a particular kind must be paid:
(a) unless paragraph (b) or (c) applies--to the Commonwealth; or
(b) if an agreement has been entered into under section 10 between the Commonwealth and a State concerning the collection of such amounts in respect of products of that kind and the agreement does not provide otherwise--to the collecting authority under that agreement; or
(c) if an agreement has been entered into under section 11 between the Commonwealth and a collecting organisation concerning the collection of such amounts in respect of products of that kind and the agreement does not provide otherwise--to the collecting organisation.
(5) Where an amount is paid by an intermediary under subsection (1), (2), (3) or (3A):
(a) the producer is, to the extent of that amount, discharged from so much of his or her liability to the Commonwealth in relation to the products as has not previously been discharged under subsection 8(2); and
(b) the intermediary may recover from the producer, by set - off or otherwise, an amount equal to the amount by which the first - mentioned amount exceeds the amount (if any) deducted by the intermediary under subsection 8(1).
(6) Where a person who is an intermediary in relation to a producer:
(a) sells collection products; or
(b) purchases collection products; or
(c) receives collection products; or
(d) exports collection products; or
(da) imports collection products; or
(e) processes collection products; or
(f) does an act, determined in an instrument under subsection 7A(1), in relation to collection products;
on which an amount of levy or charge, or an amount on account of levy or charge, has been paid to the Commonwealth, this section does not apply to that intermediary in respect of those products to the extent of that amount.
(7) The regulations may provide that this section does not apply in relation to specified intermediaries or specified products.