Export Charges (Collection) Regulation 2015

Select Legislative Instrument No. 197, 2015

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation.

Dated 26 November 2015

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Barnaby Joyce

Minister for Agriculture and Water Resources

Contents

Part 1—Preliminary

1 Name

2 Commencement

3 Authority

4 Definitions

Part 2—Paying export charges

5 Time for payment

6 Agent’s liability to pay export charge

Part 3—Unpaid export charges

7 Late payment fee

8 Person liable to pay late payment fee

Part 1—Preliminary

1  Name

  This is the Export Charges (Collection) Regulation 2015.

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

  This instrument is made under the Export Charges (Collection) Act 2015.

4  Definitions

  In this instrument:

Act means the Export Charges (Collection) Act 2015.

export charge (customs) means a charge imposed under section 7 or 11 of the Export Charges (Imposition—Customs) Act 2015.

export charge (general) means a charge imposed under section 7 or 11 of the Export Charges (Imposition—General) Act 2015.

Part 2—Paying export charges

5  Time for payment

  For paragraph 8(a) of the Act, an export charge (customs), or an export charge (general), is due and payable when a demand for payment of the charge is made.

6  Agent’s liability to pay export charge

 (1) For paragraph 8(b) of the Act, an agent of a person liable to pay an export charge (customs), or an export charge (general), is jointly and severally liable with that person to pay the charge.

 (2) If:

 (a) a person is liable to pay an export charge (customs) or an export charge (general); and

 (b) an agent of the person pays the charge on behalf of the person; and

 (c) at the time the payment is made, the agent has not collected an amount equivalent to the charge from the person;

the agent may recover such an amount from the person as a debt due to the agent.

Part 3—Unpaid export charges

7  Late payment fee

 (1) For subsection 11(1) of the Act, if an export charge (customs), or an export charge (general), (the relevant charge) is not paid at or before the time the relevant charge is due and payable, a late payment fee, worked out in accordance with subsection (2), is due and payable in addition to the relevant charge.

 (2) The late payment fee is worked out using the following formula:

where:

days overdue is the number of days after the relevant charge is due and payable that elapse before the day on which the relevant charge is paid.

8  Person liable to pay late payment fee

  For subsection 11(3) of the Act, if an export charge (customs), or an export charge (general), is not paid at or before the time the charge is due and payable, the person who is liable to pay the charge, and any agent of that person, are jointly and severally liable to pay a late payment fee in relation to the charge under section 7 of this instrument.