Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For better securing the payment of levy or charge, a person who has been paid an amount on account of levy or charge or in relation to penalty under subsection (2) or (2A), must, within a prescribed period after the receipt of that amount, pay that amount to the Commonwealth.
(2) Subject to this section, a person to whom prescribed goods or services in relation to collection products of a particular kind (other than collection products of a kind dealt with in subsection (2A)), are sold must, within a prescribed period after the purchase of those goods or services, pay to the person selling those goods or services:
(a) an amount on account of:
(i) in the case of leviable products--the levy that would be payable by that first - mentioned person on products of that kind on their sale or use in the production of other goods after being subjected to the process facilitated by those goods or services; or
(ii) in the case of chargeable products that are not also leviable products--the charge that would be payable by that first - mentioned person on products of that kind on their exportation from Australia after being subjected to the process facilitated by those goods or services; and
(b) an amount equal to the amount of any penalty payable by that first - mentioned person under section 15 in relation to levy or charge, as the case may be, because of a previous purchase of such prescribed goods or services.
(2A) Subject to this section, a person to whom prescribed goods are sold in relation to collection products of a kind that will, for the purposes of the imposition of levy, be presumed to have been produced in Australia must, within a prescribed period after the purchase of those goods, pay to the person selling those goods:
(a) an amount on account of the levy that will be payable by that first - mentioned person on products of that kind on their presumed production; and
(b) an amount equal to the amount of any penalty payable by that first - mentioned person under section 15 in relation to levy because of a previous purchase of such prescribed goods.
(3) A person is not required to make a payment under paragraph (2)(a) because of the purchase of prescribed goods or services in relation to collection products of a particular kind (other than collection products of a kind dealt with in subsection (3A)) if he or she informs the person selling those goods or services, in writing:
(a) where leviable products of that kind are not also chargeable products:
(i) that he or she does not intend to use those goods or services in producing leviable products of that kind; or
(ii) that he or she does intend to use those goods or services in producing leviable products of that kind but does not intend to sell those products or use them in the production of other goods; and
(b) where chargeable products of that kind are not also leviable products:
(i) that he or she does not intend to use those goods or services in producing chargeable products of that kind; or
(ii) that he or she does intend to use those goods or services in producing chargeable products of that kind but does not intend to sell those products or use them in the production of other goods; and
(c) where leviable products of that kind are also chargeable products:
(i) that he or she does not intend to use those goods or services in producing leviable products, or chargeable products, of that kind; or
(ii) that he or she does intend to use those goods and services in producing leviable products, or chargeable products, of that kind but does not intend, in the case of leviable products, to sell those products or use them in the production of other goods, or, in the case of chargeable products, to export those products from Australia.
(3A) A person is not required to make a payment under paragraph (2A)(a) because of the purchase of prescribed goods in relation to collection products of a kind that will, for the purpose of the imposition of levy, be presumed to have been produced in Australia if he or she informs the person selling those goods, in writing, that he or she does not intend to use those goods in producing leviable products of that kind.
(4) Where a person makes a payment to a seller of prescribed goods or services in relation to collection products of a particular kind (other than collection products of a kind dealt with in subsection (4A)) on account of levy or charge that would be payable on products of that kind if they were sold, or used in the production of other goods, after being subjected to the process facilitated by those goods or services, the first - mentioned person is, on making that payment, discharged from liability to pay levy or charge on collection products of that kind that are so sold or used after being subjected to the process facilitated by those goods or services but the liability of the seller under subsection (1) is not affected.
(4A) If:
(a) a person makes a payment to a seller of prescribed goods in relation to collection products; and
(b) those collection products are products of a kind that will, for the purpose of the imposition of levy, be presumed to have been produced in Australia; and
(c) the payment is a payment on account of levy that will be payable on products of that kind on their presumed production;
the first - mentioned person is, on making that payment, discharged from liability to pay levy on the presumed production of collection products of that kind but the liability of the seller under subsection (1) is not affected.
(5) Where a person makes a payment of an amount of penalty to a seller of prescribed goods or services in relation to collection products of a particular kind, being penalty payable by reason of a previous purchase of such goods or services, the person is, on making that payment, discharged from liability to pay that penalty to the Commonwealth but the liability of the seller under subsection (1) is not affected.
(6) If, after payment of an amount on account of levy under this Act to the seller of prescribed goods or services, those goods or services are used in the production, or preparation for export from Australia, of chargeable products:
(a) the amount paid to the seller is taken to have been paid on account of charge; and
(b) any payment by the seller to the Commonwealth of an amount equal to the amount referred to in paragraph (a) is taken to have been made by the seller to the Commonwealth on account of charge.
(7) Where a person has paid levy or charge in respect of collection products, that person is not liable to pay an amount on account of levy or charge, as the case may be, in respect of those products under this section.
(8) In this section:
"chargeable products" means a collection product in respect of which charge is imposed.
"leviable products" means a collection product in respect of which levy is imposed.